公司理财第二章

Chapter02-FinancialStatementsandCashFlow2-11.Thefinancialstatementshowingafirm'saccountingvalueonaparticulardateisthe:A.incomestatement.B.balancesheet.资产负债表反应公司在某一特定日期的账面价值C.statementofcashflows.D.taxreconciliationstatement.E.shareholders'equitysheet.2.Acurrentassetis:A.anitemcurrentlyownedbythefirm.B.anitemthatthefirmexpectstoownwithinthenextyear.C.anitemcurrentlyownedbythefirmthatwillconverttocashwithinthenext12months.在一年内能够变现的资产D.theamountofcashonhandthefirmcurrentlyshowsonitsbalancesheet.E.themarketvalueofallitemscurrentlyownedbythefirm.3.Thelong-termdebtsofafirmareliabilities:A.thatcomeduewithinthenext12months.B.thatdonotcomedueforatleast12months.偿还期限在一年以上C.owedtothefirm'ssuppliers.D.owedtothefirm'sshareholders.E.thefirmexpectstoincurwithinthenext12months.4.Networkingcapitalisdefinedas:经营运资本A.totalliabilitiesminusshareholders'equity.B.currentliabilitiesminusshareholders'equity.C.fixedassetsminuslong-termliabilities.D.totalassetsminustotalliabilities.E.currentassetsminuscurrentliabilities.流动资产-流动负债5.A(n)____assetisonewhichcanbequicklyconvertedintocashwithoutsignificantlossinvalue.A.currentB.fixedC.intangibleD.liquid速动资产E.long-term6.Thefinancialstatementsummarizingafirm'saccountingperformanceoveraperiodoftimeisthe:A.incomestatement.利润表反应公司一段时间内的经营成果B.balancesheet.C.statementofcashflows.D.taxreconciliationstatement.E.shareholders'equitysheet.7.Noncashitemsreferto:非现金项目A.thecreditsalesofafirm.B.theaccountspayableofafirm.C.thecostsincurredforthepurchaseofintangiblefixedassets.D.expenseschargedagainstrevenuesthatdonotdirectlyaffectcashflow.与收入像配比的费用，并不影响现金流量E.allaccountsonthebalancesheetotherthancashonhand.8.Your_____taxrateistheamountoftaxpayableonthenexttaxabledollaryouearn.A.deductibleB.residualC.totalD.averageE.marginal边际税率指多赚一美元需要多支付的税金9.Your_____taxrateisthetotaltaxesyoupaydividedbyyourtaxableincome.A.deductibleB.residualC.totalD.average平均税率E.marginal10._____referstothecashflowthatresultsfromthefirm'songoing,normalbusinessactivities.A.Cashflowfromoperatingactivities经营活动现金流B.CapitalspendingC.NetworkingcapitalD.CashflowfromassetsE.Cashflowtocreditors11._____referstothechangesinnetcapitalassets.A.OperatingcashflowB.Cashflowfrominvesting投资活动产生的现金流C.NetworkingcapitalD.CashflowfromassetsE.Cashflowtocreditors12._____referstothedifferencebetweenafirm'scurrentassetsanditscurrentliabilities.A.OperatingcashflowB.CapitalspendingC.Networkingcapital净营运资本是流动资产与流动负债之差D.CashflowfromassetsE.Cashflowtocreditors13._____iscalculatedbyaddingbacknoncashexpensestonetincomeandadjustingforchangesincurrentassetsandliabilities.非现金费用加净利润，根据流动资产和流动负债的变化做出调整A.OperatingcashflowB.CapitalspendingC.NetworkingcapitalD.Cashflowfromoperations经营活动产生的现金流E.CashflowtocreditorsChapter02-FinancialStatementsandCashFlow2-214._____referstothefirm'sinterestpaymentslessanynetnewborrowing.A.OperatingcashflowB.CapitalspendingC.NetworkingcapitalD.CashflowfromshareholdersE.Cashflowtocreditors向债权人支付的现金流=支付的利息—净新借入额15._____referstothefirm'sdividendpaymentslessanynetnewequityraised.A.OperatingcashflowB.CapitalspendingC.NetworkingcapitalD.CashflowfromcreditorsE.Cashflowtostockholders向股东支付的现金流=支付的股利—权益筹资净额16.Earningspershareisequalto:每股收益A.netincomedividedbythetotalnumberofsharesoutstanding.净利润/流通在外的股数B.netincomedividedbytheparvalueofthecommonstock.C.grossincomemultipliedbytheparvalueofthecommonstock.D.operatingincomedividedbytheparvalueofthecommonstock.E.netincomedividedbytotalshareholders'equity.17.Dividendspershareisequaltodividendspaid:每股股利A.dividedbytheparvalueofcommonstock.B.dividedbythetotalnumberofsharesoutstanding.股利/流通在外的股数C.dividedbytotalshareholders'equity.D.multipliedbytheparvalueofthecommonstock.E.multipliedbythetotalnumberofsharesoutstanding.18.Whichofthefollowingareincludedincurrentassets?I.equipment设备II.Inventory存货III.accountspayable应付账款IV.cash现金A.IIandIVonlyB.IandIIIonlyC.I,II,andIVonlyD.IIIandIVonlyE.II,III,andIVonly19.Whichofthefollowingareincludedincurrentliabilities?I.notepayabletoasupplierineighteenmonths应付票据II.debtpayabletoamortgagecompanyinninemonths短期负债III.accountspayabletosuppliers应付账款IV.loanpayabletothebankinfourteenmonths长期负债A.IandIIIonlyB.IIandIIIonlyC.IIIandIVonlyD.II,III,andIVonlyE.I,II,andIIIonly20.Anincreaseintotalassets:A.meansthatnetworkingcapitalisalsoincreasing.B.requiresaninvestmentinfixedassets.C.meansthatshareholders'equitymustalsoincrease.D.mustbeoffsetbyanequalincreaseinliabilitiesandshareholders'equity.总资产的增加必定对应相应负债和所有者权益的增加E.canonlyoccurwhenafirmhaspositivenetincome.21.Whichoneofthefollowingassetsisgenerallythemostliquid?A.inventoryB.buildingsC.accountsreceivable应收账款D.equipmentE.patents22.Whichoneofthefollowingstatementsconcerningliquidityiscorrect?A.Ifyousoldanassettoday,itwasaliquidasset.B.Ifyoucansellanassetnextyearatapriceequaltoitsactualvalue,theassetishighlyliquid.C.Trademarksandpatentsarehighlyliquid.D.Thelessliquidityafirmhas,thelowertheprobabilitythefirmwillencounterfinancialdifficulties.E.Balancesheetaccountsarelistedinorderofdecreasingliquidity.资产负债表账户是按流动性减弱排序的23.Liquidityis:A.ameasureoftheuseofdebtina