Limitations of ratio analysis include all but

A) Ratios depend on accounting data based on historical costs.
B) Differences in accounting practices like FIFO versus LIFO make comparison difficult.
C) Trend analysis could be distorted by financial statements affected by inflation.
D) All of the above are limitations of ratio analysis.

Answer: D) All of the above are limitations of ratio analysis.

Business

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Favorable and unfavorable variances are subtracted from each other to arrive at a net favorable or unfavorable variance

Indicate whether the statement is true or false

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________ significance depends on whether or not there is a managerial application that uses the difference

A) Practical B) Statistical C) Modest D) Critical E) Day-to-day

Business