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NEW QUESTION: 1
At December 31, 20X2, Curry Co. had the following balances in selected asset accounts:
Curry also had current liabilities of $1,000 at December 31, 20X2, and net credit sales of $7,200 for the
year then ended.
What is Curry's acid-test ratio at December 31, 20X2?
A. 2.0
B. 1.5
C. 1.6
D. 2.1
Answer: B
Explanation:
Explanation/Reference:
Explanation:
Choice "A" is correct. The acid-test ratio is calculated by taking the current assets excluding inventory and
prepaid expenses and dividing by current liabilities. In this case, cash and accounts receivable ($300 +
$1,200 = $1,500) are divided by current liabilities ($1,000), resulting in a ratio of $1,500/$1,000, or 1.5.
Choice "B" is incorrect. The numerator in the acid-test ratio formula includes only cash and accounts
receivable. It would not include prepaid expenses.
Choice "C" is incorrect. The numerator in the acid-test ratio formula includes only cash and accounts
receivable. It would not include inventory.
Choice "D" is incorrect. The numerator in the acid-test ratio formula includes only cash and accounts
receivable. It would not include inventory and prepaid expenses.
NEW QUESTION: 2
You issue the following command to alter the country column in the departments table:
Which statement is true?
A. It executes successfully. The modification to add the default value takes effect only from subsequent insertions to the table.
B. It produces an error because column definitions cannot be altered to add default values.
C. It executes successfully and all the rows that have a null value for the country column will be updated with the value 'USA'.
D. It produces an error because the data type for the column is not specified.
Answer: A
Explanation:
It does not affect old lines.
NEW QUESTION: 3
The following SAS program is submitted: %let lib = %upcase(sasuser);
proc sql; select nvar from dictionary.tables where libname = "&lib";
quit;
Given that several SAS data sets exist in the SASUSER library, which one of the following is generated as output?
A. a report showing the names of each table in SASUSER
B. a syntax error in the log
C. no result set
D. a report showing the number of columns in each table in SASUSER
Answer: D
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