（6） W Company computed the following items from its financial records for 1999：

Price-earning ratio 12

Pay-out ratio 0.6

Assets turnover ratio 0.9

The dividend yield on W‘s common stock for 1999 is ：

A. 5% B. 7.2% C. 7.5% D. 10.2%

（7） the data about Accounts receivable of Newton Company for 1999 as follows：

Accounts receivable 12/31/1999 $150000

Allowance for uncollectible accounts 12/31/1999 5000（credit）

Bad debt expenses for the year 2000

During 1999 recoveries on bad debts previously written off were correctly recorded at $500. If the beginning balance in the allowance for uncollectible accounts was $4700， What was the amount of accounts receivable written off as bad debts during 1999：

A. $1200 B. $1800 C. $2200 D. $2400

（8） Which one of the following items would likely increase earnings per share （EPS） of a corporation？

A. Declaration of a stock dividend；

B. Declaration of a stock split；

C. Purchase treasury stock；

D. A reduction in the amount of cash dividends paid；

E. None of above；

（9） The primary purpose for using an inventory flow assumption is to：

A. Parallel the physical flow of units merchandise；

B. Offset against revenue an appropriate cost of goods sold；

C. Minimize income taxes；

D. Maximize the reported amount of net income.

（10） Delta company sold a plant assets that originally had cost of $50000 for $22000 cash. If Delta company correctly reports a $5000 gain on this sale. The accumulated depreciation on the asset at the date of sale must have been：

A. $28000； B. $23000 C. $33000； D. $27000； E. Some other amount

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