Reference no: EM13856559
1. Income taxes payable are recognized as an expense once they are paid to the respective government or taxing authority. T or F
2. All changes in all stockholders' equity accounts must be shown in the Stockholders' Equity section of the balance sheet. T or F
3. Cash flow per share is computed by dividing cash on the balance sheet by the number of share outstanding. T or F
4. The cumulative feature of stock allows the firm to eliminate a class of stock by paying the stockholders a special amount. T or F
5. In general, the international accounting standards provide lease criteria that are similar to the U.S. standards. T or F
6. When stock is issued for cash, only the par value of the stock should be reported in the stock account. T or F
7. The statement of cash flows emphasizes explanations for the change in net income. T or F
8. Cash dividends become a liability to a corporation on the date of record. T or F
9. An investor views a high debt to equity ratio and a low times interest earned as a favorable sign of a company's abilities to meet its long-term obligations. T or F
10. When treasury stock is reissued and the cost is less than the reissue price, the difference increases additional paid-in capital. T or F
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