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1．The following statements describing net income are all correct except that ______． A．net income is computed in the income statement， appears in the statement of owner s equity， and increases owner s equity in the balance sheet B．net income is equal to revenues minus expenses C．net income is computed in the income statement， appears in the statement of owner s equity， and increases the amount of cash shown in the balance sheet D．net income can be determined using the account balances appearing in an adjusted trial balance 2．A strong dollar encourages ______． A．travel to the United States by foreigners B．purchase of American goods by foreigners C．Americans to travel abroad D．Americans to save dollars 3．In what circumstances would the beneficiary of a confirmed documentary credit not receive payment? ______． A．Failure of the applicant B．Failure of the issuing bank C．Failure to fulfil the credit terms D．Failure to fulfil the commercial contract 4．The balance in the owner s capital account of ABC Co．Ltd．at the beginning of the year was $65 000．During the year， the company earned revenue of $430 000 and incurred expenses of $360 000， the owner withdrew $50 000 in assets， and the balance of the Cash account increased by $10 000．At year－end， the company s net income and the year－end balance in the owner s capital account were， respectively______． A．$20 000 and $95 000 B．$70 000 and $95 000 C．$70 000 and $85 000 D．$60 000 and $75 000 5．Assume the inflation rate is expected to be 5 percent and the unemployment rate is 8 percent．If workers wish to get a 2 percent real wage increase， they should bargain for a money wage increase of ______． A．3 percent B．5 percent C．7 percent D．13 percent 6．Which statement about portfolio diversification is correct? ______． A．Proper diversification can reduce or eliminate systematic risk B．As more securities are added to a portfolio， total risk typically would be expected to fall at a decreasing rate C．The risk－reducing benefits of diversification do not occur meaningfully until at least 30 individual securities are included in the portfolio D．Diversification reduces the portfolio s expected return because it reduces a portfolio s total risk 7．Your customer is the applicant for a documentary credit．Which of the following points would appear to be illogical if they appeared on the application form? ______． A．Invoice price shown as FOB， bills of lading to be marked freight paid B．Last date for shipment one week before expiry date C．Invoice price shown as C