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Question : 21. The adjustment for changes in operating working capital accounts depends : 1230443

Accounting

 

 

21. The adjustment for changes in operating working capital accounts depends in part on a firm’s rate of growth. _____ firms usually experience significant increases in accounts receivable and inventories.   
A. Introduction phase
B. Late maturity
C. Declining
D. Mature
E. Rapidly growing

 

22. The extent to which a firm adjusts net income for changes in noncurrent assets and noncurrent liabilities in deriving cash flow from operations depends on the nature of its operations.  Some firms use _____ to finance the working capital needs.  
A. suppliers
B. equity financing
C. short-term borrowing
D. long-term borrowing
E. all of the above

 

23. The product life-cycle concept from microeconomics and marketing provides useful insights into the relations among cash flows from operating, investing, and financing activities. During the _____ cash outflow exceeds cash inflow from operations because operations are not yet earning profits while the firm must invest in accounts receivable and inventories. Investing activities result in a net cash outflow to build productive capacity. Firms must rely on external financing during this phase to overcome the negative cash flow from operations and investing.  
A. introduction phase
B. growth phase
C. mature phase
D. late maturity phase
E. decline phase

 

24. The product life-cycle concept from microeconomics and marketing provides useful insights into the relations among cash flows from operating, investing, and financing activities. The _____ phase reflects sales of successful products, and net income turns positive. The firm makes more sales, but it also needs to acquire more goods to sell. Because it usually must pay for the goods it acquires before it collects for the goods it sells, the firm finds itself often short of cash from operations. The faster it grows (even though profitable), the more cash it needs. Banks do not like to lend for such needs. They view such needs (even though for current assets) as a permanent part of the firm’s financing needs. Thus, banks want firms to use shareholders’ equity or long-term debt to finance growth in nonseasonal inventories and receivables.  
A. introduction
B. growth
C. mature
D. late maturity
E. decline

 

25. The product life-cycle concept from microeconomics and marketing provides useful insights into the relations among cash flows from operating, investing, and financing activities. During the _____, net income usually reaches a peak, and working capital stops growing. Operations generate positive cash flow, enough to finance expenditures on property, plant, and equipment. Capital expenditures usually maintain, rather than increase, productive capacity. Firms use the excess cash flow to repay borrowing from the introduction and growth phases and to begin paying dividends to shareholders.  
A. introduction phase
B. growth phase
C. mature phase
D. late maturity phase
E. decline phase

 

26. The product life-cycle concept from microeconomics and marketing provides useful insights into the relations among cash flows from operating, investing, and financing activities. During the _____, weakening profitability—from reduced sales or reduced profit margins on existing sales— signals the beginning of the phase, but ever-declining accounts receivable and inventories can produce positive cash flow from operations. In addition, sales of unneeded property, plant, and equipment can result in positive cash flow from investing activities. Firms can use the excess cash flow to repay remaining debt or diversify into other areas of business.  
A. introduction phase
B. growth phase
C. mature phase
D. late maturity phase
E. decline phase

 

27. The product life-cycle concept from microeconomics and marketing provides useful insights into the relations among cash flows from operating, investing, and financing activities. Biotechnology firms are in their _____ phase, consumer foods companies are in their _____ phase, and U.S. auto manufacturers are in the _____ phase. 
A. introduction; late maturity or the decline; growth
B. growth; mature; late maturity or the decline
C. mature; late maturity or the decline; growth
D. late maturity or the decline; growth; introduction
E. introduction; late maturity or the decline; mature

 

28. Firms engage in transactions involving derivatives. For the most part, the complex parts of these transactions occur _____, but those transactions do _____ until, possibly, their settlement.  
A. after the firm has acquired the derivative; not affect cash flows
B. before the firm has acquired the derivative; not affect cash flows
C. when the firm has acquired the derivative; not affect cash flows
D. after the firm has acquired the derivative; not affect net income
E. before the firm has acquired the derivative; not affect net income

 

29. Which of the following is/are true? 
A. Most derivative acquisitions represent marketable securities held as current assets.
B. The cash flow from operations section shows a subtraction for the increase in the current asset accounts in an amount equal to the firm’s expenditure to acquire the derivative.
C. If the firm classifies the derivative as a nonoperating asset, then the cash outflow appears in the investing section of the statement of cash flows.
D. Subsequent to acquisition, the firm may report changes in the fair value of the derivative in income.
E. all of the above

 

30. Which of the following is/are not true? 
A. Most derivative acquisitions represent marketable securities held as current assets.
B. The cash flow from operations section shows a subtraction for the increase in the current asset accounts in an amount equal to the firm’s expenditure to acquire the derivative.
C. If the firm classifies the derivative as a nonoperating asset, then the cash outflow appears in the investing section of the statement of cash flows.
D. Subsequent to acquisition, the firm may report changes in the fair value of the derivative in income.
E. Firms engage in transactions involving derivatives and for the most part, the complex parts of these transactions occur before the firm has acquired the derivative.

 

 

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July 1, 2023
    

 

81. Which of the following statements regarding the benefits of group psychotherapy is false? 
A. Group psychotherapy tends to raise each client's expectations for improvement.
B. The group experience makes clients more willing to share their feelings.
C. Participants in group therapy deal with their problems without the aid of therapists.
D. Group psychotherapy allows clients to try out new skills in a supportive environment.

82. The Robinson family has been experiencing family conflicts for the past two years. The parents attribute many of the conflicts to their son, Thom. Thom is fourteen and has been getting into trouble at school since the age of twelve. They seek help from a clinician renowned for her work in family therapy. Ultimately, the _____ become(s) the client and treatment will focus on _____. 
A. child; helping Thom adjust to the pressures of adolescence
B. parents; creating a more structured environment for Thom
C. family; family interaction patterns
D. parents; helping them understand Thom

83. Henry is fourteen years old and an alcoholic. His parents take him and his younger brother to a family therapist. Which of the following statements would that therapist most likely make to Henry's family? 
A. “Problems like this do not occur in a vacuum. I believe the parents are responsible for Henry's condition and are the ones with the true problem.”
B. “No single person has a problem here. The entire family has a problem. Here we are going to learn how to communicate with and support each other better.”
C. “Henry has a problem. In order to make this therapy work, Henry must first repay each family member for the grief he has caused.”
D. “Henry must stop drinking before any other family member will talk, eat, or in any way interact with him. The family must be strong in the commitment or the therapy will fail.”

84. Alex and Tricia have been married for two years. Recently they have felt as though they are growing apart. Alex and Tricia plan to attend couples therapy because they know that its main goal is to 
A. teach them to keep their emotions bottled up.
B. determine who is most responsible.
C. improve their communication.
D. eliminate “rules” in the relationship.

85. In couples therapy, Tom and Geraldine hope to salvage their difficult marriage. Tom and Geraldine should expect all of the following from couples therapy except 
A. learning to abide by rules of talking.
B. recovering from fights by expressing more positive statements.
C. discussing best practices with other couples in the group sessions.
D. identifying miscommunication or lack of communication.

86. Eysenck's controversial research findings highlight the difficulty in scientifically determining whether psychotherapy works. All of the following are mentioned as concerns with determining the effectiveness of psychotherapy except: 
A. Placebo and experimenter bias effects
B. Figuring out how to measure a client's improvement
C. The nature and quality of the therapist-client relationship
D. The client's motivation to change

87. Which of the following best summarizes the research on the effectiveness of psychotherapy? 
A. Behavior therapy is more effective than psychoanalysis in all cases.
B. There are no clinically significant differences between individuals who have undergone psychotherapy and those who have not.
C. Psychoanalysis is best for treating people with long-standing personality disorders.
D. There are no significant differences in the overall effectiveness of behavior therapy, humanistic therapy, and psychodynamic therapy.

88. Mary has a mental disorder and wants to see a therapist. She wants to make sure to choose the best type of therapy for the most effective treatment. What type of therapy should she choose? 
A. Behavioral
B. Rational-emotive behavior
C. Phenomenological
D. No single type of therapy has been proven to work better than all others for all types of disorders.

89. Which of the following is not a criticism of empirically supported therapies (ESTs)? 
A. The widespread use of ESTs might suppress the development of new treatment methods.
B. ESTs overemphasize the importance of developing a therapeutic relationship between client and therapist.
C. Research on ESTs may not be valid because clients and therapists are not paired up at random in the real world.
D. The studies supporting ESTs were limited by the fact that therapists were not allowed to adapt treatment methods to the needs of particular clients.

90. A friend asks your advice about what is most important in evaluating a therapist. You answer: 
A. “Don't even bother with therapy! Studies have shown that people in therapy recover more slowly than people not in therapy.”
B. “Check out a therapist's track record of clinically significant success in treating problems similar to yours.”
C. “Make sure that the therapist adheres to the techniques of her or his approach, as the therapist probably is not trained in the techniques of other approaches.”
D. “Make sure the therapist uses psychoanalysis, because it has been proven the most effective approach.”

 

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July 1, 2023
    

 

81. Which of the following statements regarding the benefits of group psychotherapy is false? 
A. Group psychotherapy tends to raise each client's expectations for improvement.
B. The group experience makes clients more willing to share their feelings.
C. Participants in group therapy deal with their problems without the aid of therapists.
D. Group psychotherapy allows clients to try out new skills in a supportive environment.

82. The Robinson family has been experiencing family conflicts for the past two years. The parents attribute many of the conflicts to their son, Thom. Thom is fourteen and has been getting into trouble at school since the age of twelve. They seek help from a clinician renowned for her work in family therapy. Ultimately, the _____ become(s) the client and treatment will focus on _____. 
A. child; helping Thom adjust to the pressures of adolescence
B. parents; creating a more structured environment for Thom
C. family; family interaction patterns
D. parents; helping them understand Thom

83. Henry is fourteen years old and an alcoholic. His parents take him and his younger brother to a family therapist. Which of the following statements would that therapist most likely make to Henry's family? 
A. “Problems like this do not occur in a vacuum. I believe the parents are responsible for Henry's condition and are the ones with the true problem.”
B. “No single person has a problem here. The entire family has a problem. Here we are going to learn how to communicate with and support each other better.”
C. “Henry has a problem. In order to make this therapy work, Henry must first repay each family member for the grief he has caused.”
D. “Henry must stop drinking before any other family member will talk, eat, or in any way interact with him. The family must be strong in the commitment or the therapy will fail.”

84. Alex and Tricia have been married for two years. Recently they have felt as though they are growing apart. Alex and Tricia plan to attend couples therapy because they know that its main goal is to 
A. teach them to keep their emotions bottled up.
B. determine who is most responsible.
C. improve their communication.
D. eliminate “rules” in the relationship.

85. In couples therapy, Tom and Geraldine hope to salvage their difficult marriage. Tom and Geraldine should expect all of the following from couples therapy except 
A. learning to abide by rules of talking.
B. recovering from fights by expressing more positive statements.
C. discussing best practices with other couples in the group sessions.
D. identifying miscommunication or lack of communication.

86. Eysenck's controversial research findings highlight the difficulty in scientifically determining whether psychotherapy works. All of the following are mentioned as concerns with determining the effectiveness of psychotherapy except: 
A. Placebo and experimenter bias effects
B. Figuring out how to measure a client's improvement
C. The nature and quality of the therapist-client relationship
D. The client's motivation to change

87. Which of the following best summarizes the research on the effectiveness of psychotherapy? 
A. Behavior therapy is more effective than psychoanalysis in all cases.
B. There are no clinically significant differences between individuals who have undergone psychotherapy and those who have not.
C. Psychoanalysis is best for treating people with long-standing personality disorders.
D. There are no significant differences in the overall effectiveness of behavior therapy, humanistic therapy, and psychodynamic therapy.

88. Mary has a mental disorder and wants to see a therapist. She wants to make sure to choose the best type of therapy for the most effective treatment. What type of therapy should she choose? 
A. Behavioral
B. Rational-emotive behavior
C. Phenomenological
D. No single type of therapy has been proven to work better than all others for all types of disorders.

89. Which of the following is not a criticism of empirically supported therapies (ESTs)? 
A. The widespread use of ESTs might suppress the development of new treatment methods.
B. ESTs overemphasize the importance of developing a therapeutic relationship between client and therapist.
C. Research on ESTs may not be valid because clients and therapists are not paired up at random in the real world.
D. The studies supporting ESTs were limited by the fact that therapists were not allowed to adapt treatment methods to the needs of particular clients.

90. A friend asks your advice about what is most important in evaluating a therapist. You answer: 
A. “Don't even bother with therapy! Studies have shown that people in therapy recover more slowly than people not in therapy.”
B. “Check out a therapist's track record of clinically significant success in treating problems similar to yours.”
C. “Make sure that the therapist adheres to the techniques of her or his approach, as the therapist probably is not trained in the techniques of other approaches.”
D. “Make sure the therapist uses psychoanalysis, because it has been proven the most effective approach.”

 

default image
July 1, 2023
    

 

81. Which of the following statements regarding the benefits of group psychotherapy is false? 
A. Group psychotherapy tends to raise each client's expectations for improvement.
B. The group experience makes clients more willing to share their feelings.
C. Participants in group therapy deal with their problems without the aid of therapists.
D. Group psychotherapy allows clients to try out new skills in a supportive environment.

82. The Robinson family has been experiencing family conflicts for the past two years. The parents attribute many of the conflicts to their son, Thom. Thom is fourteen and has been getting into trouble at school since the age of twelve. They seek help from a clinician renowned for her work in family therapy. Ultimately, the _____ become(s) the client and treatment will focus on _____. 
A. child; helping Thom adjust to the pressures of adolescence
B. parents; creating a more structured environment for Thom
C. family; family interaction patterns
D. parents; helping them understand Thom

83. Henry is fourteen years old and an alcoholic. His parents take him and his younger brother to a family therapist. Which of the following statements would that therapist most likely make to Henry's family? 
A. “Problems like this do not occur in a vacuum. I believe the parents are responsible for Henry's condition and are the ones with the true problem.”
B. “No single person has a problem here. The entire family has a problem. Here we are going to learn how to communicate with and support each other better.”
C. “Henry has a problem. In order to make this therapy work, Henry must first repay each family member for the grief he has caused.”
D. “Henry must stop drinking before any other family member will talk, eat, or in any way interact with him. The family must be strong in the commitment or the therapy will fail.”

84. Alex and Tricia have been married for two years. Recently they have felt as though they are growing apart. Alex and Tricia plan to attend couples therapy because they know that its main goal is to 
A. teach them to keep their emotions bottled up.
B. determine who is most responsible.
C. improve their communication.
D. eliminate “rules” in the relationship.

85. In couples therapy, Tom and Geraldine hope to salvage their difficult marriage. Tom and Geraldine should expect all of the following from couples therapy except 
A. learning to abide by rules of talking.
B. recovering from fights by expressing more positive statements.
C. discussing best practices with other couples in the group sessions.
D. identifying miscommunication or lack of communication.

86. Eysenck's controversial research findings highlight the difficulty in scientifically determining whether psychotherapy works. All of the following are mentioned as concerns with determining the effectiveness of psychotherapy except: 
A. Placebo and experimenter bias effects
B. Figuring out how to measure a client's improvement
C. The nature and quality of the therapist-client relationship
D. The client's motivation to change

87. Which of the following best summarizes the research on the effectiveness of psychotherapy? 
A. Behavior therapy is more effective than psychoanalysis in all cases.
B. There are no clinically significant differences between individuals who have undergone psychotherapy and those who have not.
C. Psychoanalysis is best for treating people with long-standing personality disorders.
D. There are no significant differences in the overall effectiveness of behavior therapy, humanistic therapy, and psychodynamic therapy.

88. Mary has a mental disorder and wants to see a therapist. She wants to make sure to choose the best type of therapy for the most effective treatment. What type of therapy should she choose? 
A. Behavioral
B. Rational-emotive behavior
C. Phenomenological
D. No single type of therapy has been proven to work better than all others for all types of disorders.

89. Which of the following is not a criticism of empirically supported therapies (ESTs)? 
A. The widespread use of ESTs might suppress the development of new treatment methods.
B. ESTs overemphasize the importance of developing a therapeutic relationship between client and therapist.
C. Research on ESTs may not be valid because clients and therapists are not paired up at random in the real world.
D. The studies supporting ESTs were limited by the fact that therapists were not allowed to adapt treatment methods to the needs of particular clients.

90. A friend asks your advice about what is most important in evaluating a therapist. You answer: 
A. “Don't even bother with therapy! Studies have shown that people in therapy recover more slowly than people not in therapy.”
B. “Check out a therapist's track record of clinically significant success in treating problems similar to yours.”
C. “Make sure that the therapist adheres to the techniques of her or his approach, as the therapist probably is not trained in the techniques of other approaches.”
D. “Make sure the therapist uses psychoanalysis, because it has been proven the most effective approach.”

 

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