12. (判断题)In a bank reconciliation, adjustments to the bank balance could include adding deposits in transit and deducting bank service charges.

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.

14. (判断题)The decomposition of return on assets illustrates why some companies with low profit margins can be very profitable if their asset turnover is high.

13. (判断题)The single-step format of the income statement does not separately report nonoperating gains in the revenues section of the income statement.

12. (判断题)The direct and indirect methods of reporting the statement of cash flows present different information for investing and financing activities.

11. (判断题)Income from continuing operations sometimes includes gains from nonoperating activities.

10. (判断题)Comprehensive income reports an expanded version of income to include certain types of gains and losses not included in traditional income statements.

9. (单选题)The relationship between revenue from selling inventory and the cost of that inventory is measured as: