6. (单选题)Galaxy sells used videogames for cash and provides a one-week return right. Returns are material and reasonably predictable. Galaxy should:

4. (单选题)Which of the following is not an approach for estimating stand-alone selling prices?

3. (单选题)Mary signed up and paid $1200 for a 6 month ceramics course on June 1st with Choplet Ceramics. As of August 1st, Choplet's accounting records would indicate:

2. (单选题)Which of the following is not an indicator that the customer is likely to have control over a good?

1. (单选题) Which of the following is a characteristic of a contract for purposes of revenue recognition?

20. (判断题)A decrease in the receivables turnover ratio indicates a decrease in the time between credit sales and cash collection.

19. (判断题) Material restructuring costs are reported as an element of income from continuing operations.

18. (判断题)A change in accounting principle that is implemented using the retrospective approach includes restating financial statements of all periods presented as if the new standard had been used in those periods.

17. (判断题)Changes in estimates are accounted for using the prospective approach.

16. (判断题)Intraperiod tax allocation is the process of associating income tax effects with the income statement components that create those effects.

15. (判断题) Return on shareholders' equity is increased if a firm can maintain its return on assets but increase its leverage.