12)Ans:C
Explanation :Income from Operations or EBIT(earnings before interest&tax) is used for the calculation of Return on Investments.
13)Ans: D
Explanation :Gains aren't a result of the entity's ongoingcentral operations.
14)Ans: D
Explanation :The users of the financial statements must be aware of which of the alternative generally acceptable practices have been used by the entity.
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In this diagram of the business cycle, the trough is at point trend Iine GDP Time Close Print
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