會計(jì)與財(cái)務(wù)管理專業(yè)英語智慧樹知到課后章節(jié)答案2023年下哈爾濱商業(yè)大學(xué)

會計(jì)與財(cái)務(wù)管理專業(yè)英語智慧樹知到課后章節(jié)答案2023年下哈爾濱商業(yè)大學(xué)哈爾濱商業(yè)大學(xué)

緒論單元測試

Basicaccountingaddressesintroductiontotheconceptsandprinciplesoftheaccountingprocess,thetechnicalandproceduralaspectsofpreparingexternalfinancialstatements.(）

A:對B:錯

答案:對

Theprimaryfunctionoffinancialaccountingistoprovideusefulfinancialinformationtoexternalusersofthebusinessenterprise.(）

A:對B:錯

答案:對

第一章測試

Accountantsrefertoaneconomiceventasa（）.

A:purchase

B:transaction

C:changeinownership

D:sale

答案:transaction

Theprocessofrecordingtransactionshasbecomemoreefficientbecause（）

A:computersareusedinprocessingbusinessevents

B:morepeoplehavebeenhiredtorecordbusinesstransactions

C:fewereventscanbequantifiedinfinancialterms

D:businesseventsarerecordedonlyattheendoftheyear

答案:computersareusedinprocessingbusinessevents

Communicationofeconomiceventsisthepartoftheaccountingprocessthatinvolves（）.

A:quantifyingtransactionsintodollarsandcents

B:preparingaccountingreports

C:identifyingeconomicevents

D:recordingandclassifyinginformation

答案:preparingaccountingreports

Whichofthefollowingeventscannotbequantifiedintodollarsandcentsandrecordedasanaccountingtransaction?（）

A:Thepurchaseofanewcomputer.

B:Thesaleofstoreequipment.

C:Paymentofincometaxes.

D:Theappointmentofanewaccountingfirmtoperformanaudit.

答案:Theappointmentofanewaccountingfirmtoperformanaudit.

Theuseofcomputersinrecordingbusinessevents（）

A:hasmadetherecordingprocessmoreefficient

B:doesnotusethesameprinciplesasmanualaccountingsystems

C:hasgreatlyimpactedtheidentificationstageoftheaccountingprocess

D:iseconomicalonlyforlargebusinesses

答案:hasmadetherecordingprocessmoreefficient

第二章測試

Abuildingisofferedforsaleat$500,000butiscurrentlyassessedat$400,000.Thepurchaserofthebuildingbelievesthebuildingisworth$475,000,butultimatelypurchasesthebuildingfor$450,000.Thepurchaserrecordsthebuildingat（）

A:$50,000

B:$450,000

C:$400,000

D:$475,000

答案:$450,000

Iftheassetsofacompanyincreaseby$100,000duringtheyearanditsliabilitiesincreaseby$35,000duringthesameyear,thenthechangeinequityofthecompanyduringtheyearmusthavebeen:（）

A:adecreaseof$65,000

B:adecreaseof$135,000

C:anincreaseof$65,000

D:anincreaseof$135,000

答案:anincreaseof$65,000

Netincomewillresultduringatimeperiodwhen:（）

A:revenuesexceedexpenses

B:assetsexceedrevenues

C:expensesexceedrevenues

D:assetsexceedliabilities

答案:assetsexceedliabilities

Performingservicesonaccountwillhavethefollowingeffectsonthecomponentsofthebasicaccountingequation:（）

A:increaseassetsandincreaseliabilities

B:increaseassetsandincreaseequity

C:increaseassetsanddecreaseequity

D:increaseliabilitiesandincreaseequity

答案:increaseassetsandincreaseequity

Whichofthefollowingeventsisnotrecordedintheaccountingrecords?（）

A:Anemployeeisterminated.

B:Acompanypaysacashdividend.

C:Cashinvestmentismadeintothebusiness.

D:Equipmentispurchasedonaccount.

答案:Anemployeeisterminated.

第三章測試

Whichofthefollowingstatementsaboutnormalaccountbalancesisfalse?（）

A:Thenormalaccountbalanceforanassetaccountisadebitbalance.

B:Thenormalaccountbalanceforanexpenseaccountisadebitbalance.

C:Thenormalaccountbalanceforarevenueaccountisadebitbalance.

D:Thenormalaccountbalanceforaliabilityisacreditbalance.

答案:Thenormalaccountbalanceforarevenueaccountisadebitbalance.

Whatistheimpactofdebitentries?（）

A:Allofthesearetrue.

B:Increaseexpenses.

C:Decreaseliabilities.

D:Increaseassets.

答案:Allofthesearetrue.

Theinitialbookforrecordingalltransactionsisknownas.（）

A:trialbalance

B:journal

C:worksheet

D:ledger

答案:journal

Theprocessoftransferringinformationfromjournaltotheledgerisknownas.（）

A:journalizing

B:preparingatrialbalance

C:preparingfinancialstatements

D:posting

答案:posting

Theprocessofrecordingtransactionsinthejournalistermed.（）

A:adjustment

B:reversing

C:posting

D:journalizing

答案:journalizing

第四章測試

Whichstatementbestdescribesprepaidexpenses?()

A:Amountsduetotheentityfromothers.

B:Outflowsofassetsfromprovidingproductsorservicestocustomers.

C:Amountsreceivedbytheentityforservicesyettobeperformed.

D:Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.

答案:Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.

IfaccruedsalarieswerenotrecordedonDecember31,howwouldtheaccountbalancesbeaffected?（）

A:Liabilitiesareoverstated,equitiesareunderstated.

B:Assetsareoverstated,equitiesareunderstated.

C:Assetsareunderstated,equitiesareoverstated.

D:Liabilitiesareunderstated,equitiesareoverstated.

答案:Assetsareoverstated,equitiesareunderstated.

Ontheworksheet,thedebitcolumnofthestatementofprofitorlossandcomprehensiveincomeshowsatotalof$76,300.Thecreditcolumntotalis$82,400.Whatisthenetincomeorloss?（）

A:Thelossofthisbusinessis$7,100.

B:Thelossofthisbusinessis$6,100.

C:Thenetincomeofthisbusinessis$6,100.

D:Thenetincomeofthisbusinessis$7,100.

答案:Thenetincomeofthisbusinessis$6,100.

PeterAlireceived$5,000forsomeexcavationworktobedonewhentheweatherpermitted.Peterthoughtitwouldbeatleastthreeweeksbeforehecouldstartthejob.Whichstatementbestdescribeshowthetransactionisrecorded?（）

A:Anassetisdebited,andaliabilityiscredited.

B:Anassetisdebited,andarevenueiscredited.

C:Aliabilityisdebited,andanassetiscredited.

D:Awithdrawalisdebited,andanassetiscredited.

答案:Aliabilityisdebited,andanassetiscredited.

Whichaccountswillappearonthepost-closingtrialbalance.()

A:Unearnedrevenue,insuranceexpense,cash

B:Consultingrevenue,prepaidrentexpense,cash

C:Consultingrevenue,insuranceexpense,cash

D:Unearnedrevenue,prepaidinsuranceexpense,cash

答案:Unearnedrevenue,prepaidinsuranceexpense,cash

第五章測試

Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()

A:錯B:對

答案:錯

Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()

A:錯B:對

答案:對

Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()

A:錯B:對

答案:錯

Whichitemisanendproductoftheaccountingprocess?（）

A:Trialbalance.

B:Ledger.

C:Financialstatement.

D:Journal.

答案:Financialstatement.

Whichcomponentsareincludedinacompletesetoffinancialstatements?（）

A:Statementoffinancialposition;

B:Statementofchangesinowners’equity;

C:Statementofprofitorlossandothercomprehensiveincomes;

D:Statementofcashflows.

答案:Statementoffinancialposition;

;Statementofchangesinowners’equity;

;Statementofprofitorlossandothercomprehensiveincomes;

;Statementofcashflows.

第六章測試

Acompanyhas$550,000innetsalesand$193,000ingrossprofit.Thismeansitscostofgoodssoldequals().

A:$357,000

B:$743,000

C:$193,000

D:$550,000

答案:$357,000

Acompanypurchased$4,500ofmerchandiseonMay1withtermsof2/10,n/30.OnMay8,itpaidthebalanceowedformerchandise,takinganydiscountitisentitledto.ThecashpaidonMay8is().

A:$4,200

B:$4,410

C:$4,165

D:$4,500

答案:$4,165

Foreachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()

A:Requireaphysicalcountofinventorytodeterminethequantitiesonhand.

B:Keeparunningcomputerizedrecordofmerchandiseinventory.

C:Achievebettercontrolovermerchandiseinventory.

D:Usebarcodestokeepup-to-the-minuterecordsofinventory.

E:Benormallyusedforrelativelyinexpensivegoods.

答案:Requireaphysicalcountofinventorytodeterminethequantitiesonhand.

;Benormallyusedforrelativelyinexpensivegoods.

Whichofthefollowingstatementistrue?（）

A:Grossprofit?Costofgoodssold=Salesrevenue.

B:Grossprofit=Salesrevenue?Costofgoodssold.

C:Salesrevenue+Costofgoodssold=Grossprofit.

D:Salesrevenue+Grossprofit=Costofgoodssale.

答案:Grossprofit=Salesrevenue?Costofgoodssold.

Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.

A:merchandiseinventory

B:sales

C:suppliesexpense

D:costofmerchandise

答案:costofmerchandise

第七章測試

Cash,notincludingcashequivalents,includes.()

A:coins,currencies,andcheckingaccounts

B:two-yearcertificatesofdeposit

C:IOUs

D:postagestampsB

E:moneymarketfunds

答案:coins,currencies,andcheckingaccounts

Theentrynecessarytoestablishapettycashfundshouldinclude.()

A:adebittopettycashandacredittoaccountsreceivable

B:adebittocashandacredittopettycashoverandshort

C:adebittocashandacredittopettycash

D:adebittocashandacredittocashoverandshort

E:adebittopettycashandacredittocash

答案:adebittopettycashandacredittocash

Cashisthemostliquidassetandmostsubjecttotheftandfraud.()

A:對B:錯

答案:對

Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()

A:錯B:對

答案:錯

Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()

A:對B:錯

答案:對

第八章測試

Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()

A:nominaldiscount

B:cashdiscount

C:tradediscount

D:enhancementdiscount

答案:cashdiscount

Accountsreceivableinformationforspecificcustomersbecauseitreveals.()

A:alloftheabove

B:thebasisforsendingbillstocustomers

C:howmucheachcustomerhaspaid

D:howmucheachcustomerstillowes

E:howmucheachcustomerhaspurchasedoncredit

答案:alloftheabove

Companiesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()

A:對B:錯

答案:對

Undertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()

A:對B:錯

答案:錯

Acompanyhassalesof$350,000,andestimatesthat0.7%ofitssalesareuncollectible.Theestimatedamountofbaddebtexpenseis$2,450.()

A:對B:錯

答案:對

第九章測試

Goodsintransitareincludedinapurchaser’sinventory.()

A:ifthegoodsareshippedtoFOBdestination

B:atanytimeduringtransit

C:afterthehalf-waypointbetweenthebuyerandtheseller

D:whenthepurchaserisresponsibleforpayingfreightcharges

E:whenthesupplierisresponsibleforpayingfreightcharges

答案:whenthepurchaserisresponsibleforpayingfreightcharges

Physicalcountsofinventory.()

A:requiretheuseofhand-heldportablecomputers

B:arenotnecessaryundertheperpetualinventorysystem

C:mustbetakenatleastonceamonth

D:arenotnecessaryunderthecost-to-benefitconstraint

E:arenecessarytomeasureandadjustforinventoryshrinkage

答案:arenecessarytomeasureandadjustforinventoryshrinkage

Incidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()

A:對B:錯

答案:對

Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()

A:錯B:對

答案:錯

Anadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()

A:對B:錯

答案:對

第十章測試

Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()

A:salvagevalue

B:depreciation

C:netvalue

D:cost

答案:salvagevalue

WhichofthefollowingisNOTacharacteristicoffixedasset?()

A:Theassetcannotchangethephysicalsubstance.

B:Theassetmusthaveanexpectedlifeofmorethanoneyear.

C:Theassetmustbetangibleinnature.

D:Theassetmustbeheldforuseandnotforinvestment.

答案:Theassetcannotchangethephysicalsubstance.

Depreciationisaprocessofdeterminingthevalueofassets.()

A:對B:錯

答案:錯

Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()

A:錯B:對

答案:對

Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()

A:對B:錯

答案:對

第十一章測試

Grantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()

A:franchiseandlicense

B:trademark

C:patent

D:copyright

答案:patent

Ifpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()

A:amortizedcost

B:fairvalue

C:historicalcost

D:bookvalue

答案:historicalcost

Themethodofamortizationshouldreflectthepatterninwhichtheeconomicbenefitsoftheintangibleassetsareconsumedorotherwiseusedup.()

A:對B:錯

答案:對

Intangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()

A:對B:錯

答案:對

Goodwillistheamountbywhichthepurchasepriceexceedsthefairvalueofthenetassets.()

A:錯B:對

答案:對

第十二章測試

Amountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。

A:notespayable

B:cash

C:bondspayable

D:accountspayable

答案:accountspayable

Thedifferenceofbetweenabond’sparvalueanditslowerissuepriceoccurswhenthecontractrateislessthanthemarketrate.（）

A:themarketrate

B:bonds

C:discountonbondspayable

D:thecarryingvalueofbonds

答案:discountonbondspayable

Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()

A:對B:錯

答案:對

Investorswillbewillingtopaymorethantheparvalueforbondswhenthemarketrateofinterestishigherthanthecontractrateofinterest.()

A:錯B:對

答案:錯

Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()

A:對B:錯

答案:對

第十三章測試

WhichisNOTacharacteristicofpartnerships?（）

A:Mutualagency.

B:Limitedliability.

C:Co-ownershipofproperty.

D:Limitedlife.

答案:Limitedliability.

Whichisthedisadvantageofcorporations?（）

A:Governmentregulations.

B:Separatelegalentities.

C:Continuouslife.

D:Transferableownershiprights.

答案:Governmentregulations.

Theworthofashareofstockscanbemeasuredatitsparvalue.()

A:對B:錯

答案:錯

Whenastockisissuedatapricethatislessthanitsparvalue,thestockhasbeensoldatapremium.()

A:對B:錯

答案:錯

Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()

A:錯B:對

答案:對

第十四章測試

Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）

A:Profitfromprincipaloperations.

B:Operatingprofit.

C:Netprofit.

D:Totalprofit.

答案:Totalprofit.

Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）

A:Productcost.

B:Salestax.

C:Salesprofit.

D:Financialexpenses.

答案:Productcost.

Revenuescanleadtoanincreaseintheowners’equity,andtherefore,theincreaseintheowners’equityshouldberecognizedastheincomeofafirm.()

A:錯B:對

答案:錯

Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()

A:錯B:對

答案:對

Officeexpensescanberecognizedimmediately.()

A:錯B:對

答案:錯

第十五章測試

Howisaprepaymentclassifiedinthestatementoffinancialposition?（）

A:Non-currentliabilities

B:Currentassets.

C:Currentliabilities.

D:Non-currentassets.

答案:Currentassets.

WhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）

A:Long-termborrowing

B:Thedeferredincometax

C:Bondspayable

D:Long-termpayables

答案:Thedeferredincometax

Inthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）

A:discharge

B:damages

C:advertising

D:legalfees

答案:damages

Inthestatementofprofitorlossandothercomprehensiveincomes,theupperpartreflectstheoperatingactivities,thelowerpartreflectsthenon-businessactivities,andthecut-offpointistheprofitfortheyear.()

A:錯B:對

答案:對

Theoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()

A:對B:錯

答案:對

第十六章測試

Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）

A:additiontonetincome

B:cashflowfrominvestingactivities

C:deductionfromnetincome

D:cashflowfromfinancingactivities

答案:additiontonetincome

Themaininformationforpreparingthestatementofcashflowscomesfrom.（）

A:thecomparativebalancesheet

B:someaccounts

C:alloftheabove

D:thecurrentincomestatement

答案:alloftheabove

InChina,thecashreceiptsfrominterestanddividendsbelongto.（）

A:cashflowsfromoperatingactivities

B:cashflowsfromotheractivities

C:cashflowsfromfinancingactivities

D:cashflowsfrominvestingactivities

答案:cashflowsfrominvestingactivities

Themannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()

A:錯B:對

答案:錯

Operatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()

A:錯B:對

答案:對

第十七章測試

Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）

A:錯B:對

答案:對

Themaincontentsoffinancialmanagementinclude（）

A:workingcapital

B:financing,

C:themanagementofinvestment,

D:profitdistribution.

答案:workingcapital

;financing,

;themanagementofinvestment,

;profitdistribution.

Investmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）

A:錯B:對

答案:錯

Corporateinvestorscanbeabsorbedthrough（）

A:loan

B:issuingstocks

C:directinvestment

D:increasingcapitalwithretainedearnings

答案:issuingstocks

;directinvestment

;increasingcapitalwithretainedearnings

Workingcapitalmanagementisthemanagementofand.()

A:currentliabilities；currentassets

B:noncurrentliabilities；currentassets

C:currentassets；currentliabilities

D:noncurrentassets；noncurrentliabilities

答案:currentassets；currentliabilities

第十八章測試

Thepresentvalueistheexactoppositeofthefuturevalue.()

A:對B:錯

答案:對

Indeterminingthepresentvalue,wewillusetheformula()

A:PVA=A(/,,)

B:FVA=A(/,,)

C:PV=FV(/,,)

D:FV=PV(/,,)

答案:PV=FV(/,,)

Indeterminingthepresentvalueofannuity,wewillusetheformula()

A:FVA=A(/,,)

B:FV=PV(/,,)

C:PV=FV(/,,)

D:PVA=A(P/A,,)

答案:PVA=A(P/A,,)

Indeterminingthefuturevalueofannuity,wewillusetheformula()

A:PV=FV(/,,)

B:FVA=A(/A,,)

C:FV=PV(/,,)

D:PVA=A(P/A,,)

答案:FVA=A(/A,,)

Itisimportantthatwedevelopthemathematicaltoolsforthetimevalueofmoneyasthefirststeptowardmakingcapitalallocationdecisions.()

A:錯B:對

答案:對

第十九章測試

()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).

A:interestrate

B:exchangerate

C:inflationrate

D:purerate

答案:interestrate

Becauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()

A:錯B:對

答案:錯

Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()

A:錯B:對

答案:對

Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()

A:attheendofonehour.

B:attheendofoneday.

C:attheendofonemonth.

D:attheendofoneyear.

答案:attheendofoneyear.

Banksalsoquoteinterestratesintermsofanannualpercentagerate(APR),whichindicatestheamountofsimpleinterestearnedinoneyear,thatis,theamountofinterestearnedwiththeeffectofcompounding.()

A:錯B:對

答案:錯

第二十章測試

Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()

A:對B:錯

答案:對

Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()

A:對B:錯

答案:對

Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()

A:錯B:對

答案:錯

Theriskofasingleinvestment(suchasastock)isdefinedas,().

A:thedata

B:therisk

C:thevalue

D:thevariance.

答案:thevariance.

Foragivenstandarddeviation,investorspreferhigherexpectedreturns,while,foragivenexpectedreturn,investorspreferlowerstandarddeviation.()

A:錯B:對

答案:對

第二十一章測試

Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()

A:對B:錯

答案:對

Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()

A:對B:錯

答案:對

EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()

A:錯B:對

答案:對

Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()

A:錯B:對

答案:對

Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()

A:對B:錯

答案:錯

第二十二章測試

51Municipalbondsareissuedbycorporationsandlocalgovernments.()

A:對B:錯

答案:錯

Thefacevalueofabonddoesnotalwayscorrespondtotheactualmoneyraisedbecauseofunderwritingfeesandthepossibilitythatthebondmightnotactuallysellforitsfacevaluewhenitisofferedforsaleinitially.()

A:對B:錯

答案:對

Corporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()

A:錯B:對

答案:對

Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()

A:對B:錯

答案:對

Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()

A:錯B:對

答案:對

第二十三章測試

Cashflowsfromdebtandequityfinancingtransactionsareakindof（）

A:investmentactivityB:securitytradingactivityC:operatingactivity

D:financingactivity

答案:financingactivity

Whichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()

A:Alloftheabove.

B:Bothoftheminvolveaclaimontheissuers’income.

C:Bothofthemcanbelong-termfinancialinstruments.

D:Bothofthemenableacorporationtoraisefunds.

答案:Alloftheabove.

;Bothoftheminvolveaclaimontheissuers’income.

;Bothofthemcanbelong-termfinancialinstruments.

;Bothofthemenableacorporationtoraisefunds.

whichcorporatestrategyESOPisoftenusedas?()

A:Financingstrategy.

B:Investmentstrategy.

C:Operatingstrategy.

D:Securitytradingactivity.

答案:Financingstrategy.

Whichisthebenefitofequityfinancing?()

A:Alloftheabove.

B:Interestonthefinancingisdeductible.

C:Financingcostisarelativelyfixedexpense.

D:Thereisnoobligationtorepaythemoney.

答案:Thereisnoobligationtorepaythemoney.

Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()

A:systematicrisk

B:marketriskC:financialrisk

D:businessrisk

答案:businessrisk

第二十四章測試

Capitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()

A:對B:錯

答案:錯

Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()

A:對B:錯

答案:錯

Depreciationisincorporatedincashflowsbecauseit.（）

A:isacashflow

B:isunavoidablecostC:reducestaxliabilityD:involvesanoutflow

答案:isunavoidablecost

Whichofthefollowingisarelevantcostincapitalbudgeting?（）

A:Financingcosts

B:Allocatedoverheads.C:Sunkcost.D:Opportunitycost.

答案:Allocatedoverheads.;Opportunitycost.

Whenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）

A:thetimingoftheproject’scashflows

B:thesizeoftheproject’scashflows

C:theriskoftheproject’scashflows

D:thesunkcostoftheproject’scashflows

答案:thetimingoftheproject’scashflows

;thesizeoftheproject’scashflows

;theriskoftheproject’scashflows

第二十五章測試

OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()

A:對B:錯

答案:對

TheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()

A:錯B:對

答案:對

Asthecostofcapitalincreases,.（）

A:moreprojectsareaccepted

B:projectselectionremainsunchanged

C:noneoftheabove

D:fewerprojectsareaccepted

答案:fewerprojectsareaccepted

TheNPVofaprojectdependsupon.（）

A:theproject’scashflowsandopportunitycostofcapital

B:thecompany’schoiceofaccountingmethods

C:NPVisverypopular

D:themanager’stastesandpreferences

答案:theproject’scashflowsandopportunitycostofcapital

;themanager’stastesandpreferences

Thefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.

A:NPV

B:IRR

C:P/EratioD:PP

答案:NPV

;IRR

;PP

第二十六章測試

Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()

A:錯B:對

答案:對

Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()

A:錯B:對

答案:對

Whichoneofthefollowingwilldecreasetheoperatingcycle?（）

A:Decreasingtheinventoryturnoverrate.

B:Payingaccountspayablefaster.

C:Discontinuingthediscountgivenforearlypaymentofaccountsreceivable.

D:Collectingaccountsreceivablefaster.

答案:Decreasingtheinventoryturnoverrate.

Whichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）

A:Thesupplier’stotalriskexposure.

B:Thenumberofpurchasesmadebythebu