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15. Sustainable earnings represent 16. Non-U.S. companies that list securities in the United States typically include a risk factors item in the: 17. Economic theory teaches that differences in market returns must relate to differences in 18. One common problem with the current ratio is that it is susceptible to "window dressing." If prior to the end of the accounting period Saxon Company has a current ratio of 1.5 and management wishes to boost its current ratio it may decide to 19. Which kind of dividends have an interest-bearing promise to pay dividends? 20. Which of the following is the date on which a company determines the owners of the stock that will receive a dividend? 21. Which of the following is the typical tradeoff when issuing preferred stock? 22. An analyst can estimate the average total life of depreciable assets by 23. Which of the following is the least effective way for an analyst to understand whether existing long-lived assets must be replaced? 24. When a foreign entity has the U.S. dollar as its functional currency, it uses which exchange rate to translate monetary assets and liabilities? 25. The method used to account for oil and gas exploration costs that capitalizes the exploration costs of productive wells is the