会计与财务管理专业英语知到智慧树章节测试课后答案2024年秋哈尔滨商业大学

会计与财务管理专业英语知到智慧树章节测试课后答案2024年秋哈尔滨商业大学绪论单元测试

Basicaccountingaddressesintroductiontotheconceptsandprinciplesoftheaccountingprocess,thetechnicalandproceduralaspectsofpreparingexternalfinancialstatements.(）

A:对B:错

答案:对Theprimaryfunctionoffinancialaccountingistoprovideusefulfinancialinformationtoexternalusersofthebusinessenterprise.(）

A:错B:对

答案:对

第一章单元测试

Accountantsrefertoaneconomiceventasa（）.

A:sale

B:changeinownership

C:transaction

D:purchase

答案:transaction

Theprocessofrecordingtransactionshasbecomemoreefficientbecause（）

A:fewereventscanbequantifiedinfinancialterms

B:morepeoplehavebeenhiredtorecordbusinesstransactions

C:computersareusedinprocessingbusinessevents

D:businesseventsarerecordedonlyattheendoftheyear

答案:computersareusedinprocessingbusinessevents

Communicationofeconomiceventsisthepartoftheaccountingprocessthatinvolves（）.

A:preparingaccountingreports

B:quantifyingtransactionsintodollarsandcents

C:identifyingeconomicevents

D:recordingandclassifyinginformation

答案:preparingaccountingreports

Whichofthefollowingeventscannotbequantifiedintodollarsandcentsandrecordedasanaccountingtransaction?（）

A:Thesaleofstoreequipment.

B:Thepurchaseofanewcomputer.

C:Paymentofincometaxes.

D:Theappointmentofanewaccountingfirmtoperformanaudit.

答案:Theappointmentofanewaccountingfirmtoperformanaudit.

Theuseofcomputersinrecordingbusinessevents（）

A:doesnotusethesameprinciplesasmanualaccountingsystems

B:iseconomicalonlyforlargebusinesses

C:hasgreatlyimpactedtheidentificationstageoftheaccountingprocess

D:hasmadetherecordingprocessmoreefficient

答案:hasmadetherecordingprocessmoreefficient

第二章单元测试

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

A:$475,000

B:$400,000

C:$450,000

D:$50,000

答案:$450,000

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

A:anincreaseof$135,000

B:adecreaseof$65,000

C:adecreaseof$135,000

D:anincreaseof$65,000

答案:anincreaseof$65,000

Netincomewillresultduringatimeperiodwhen:（）

A:assetsexceedrevenues

B:revenuesexceedexpenses

C:assetsexceedliabilities

D:expensesexceedrevenues

答案:assetsexceedliabilities

Performingservicesonaccountwillhavethefollowingeffectsonthecomponentsofthebasicaccountingequation:（）

A:increaseassetsanddecreaseequity

B:increaseassetsandincreaseliabilities

C:increaseassetsandincreaseequity

D:increaseliabilitiesandincreaseequity

答案:increaseassetsandincreaseequity

Whichofthefollowingeventsisnotrecordedintheaccountingrecords?（）

A:Cashinvestmentismadeintothebusiness.

B:Acompanypaysacashdividend.

C:Anemployeeisterminated.

D:Equipmentispurchasedonaccount.

答案:Anemployeeisterminated.

第三章单元测试

Whichofthefollowingstatementsaboutnormalaccountbalancesisfalse?（）

A:Thenormalaccountbalanceforanassetaccountisadebitbalance.

B:Thenormalaccountbalanceforaliabilityisacreditbalance.

C:Thenormalaccountbalanceforanexpenseaccountisadebitbalance.

D:Thenormalaccountbalanceforarevenueaccountisadebitbalance.

答案:Thenormalaccountbalanceforarevenueaccountisadebitbalance.

Whatistheimpactofdebitentries?（）

A:Increaseassets.

B:Decreaseliabilities.

C:Allofthesearetrue.

D:Increaseexpenses.

答案:Allofthesearetrue.

Theinitialbookforrecordingalltransactionsisknownas.（）

A:ledger

B:journal

C:trialbalance

D:worksheet

答案:journal

Theprocessoftransferringinformationfromjournaltotheledgerisknownas.（）

A:posting

B:preparingatrialbalance

C:preparingfinancialstatements

D:journalizing

答案:posting

Theprocessofrecordingtransactionsinthejournalistermed.（）

A:reversing

B:adjustment

C:posting

D:journalizing

答案:journalizing

第四章单元测试

Whichstatementbestdescribesprepaidexpenses?()

A:Amountsduetotheentityfromothers.

B:Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.

C:Amountsreceivedbytheentityforservicesyettobeperformed.

D:Outflowsofassetsfromprovidingproductsorservicestocustomers.

答案:Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.

IfaccruedsalarieswerenotrecordedonDecember31,howwouldtheaccountbalancesbeaffected?（）

A:Liabilitiesareoverstated,equitiesareunderstated.

B:Assetsareunderstated,equitiesareoverstated.

C:Assetsareoverstated,equitiesareunderstated.

D:Liabilitiesareunderstated,equitiesareoverstated.

答案:Assetsareoverstated,equitiesareunderstated.

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

A:Thelossofthisbusinessis$6,100.

B:Thelossofthisbusinessis$7,100.

C:Thenetincomeofthisbusinessis$7,100.

D:Thenetincomeofthisbusinessis$6,100.

答案:Thenetincomeofthisbusinessis$6,100.

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

A:Awithdrawalisdebited,andanassetiscredited.

B:Anassetisdebited,andaliabilityiscredited.

C:Anassetisdebited,andarevenueiscredited.

D:Aliabilityisdebited,andanassetiscredited.

答案:Aliabilityisdebited,andanassetiscredited.

Whichaccountswillappearonthepost-closingtrialbalance.()

A:Consultingrevenue,insuranceexpense,cash

B:Unearnedrevenue,prepaidinsuranceexpense,cash

C:Unearnedrevenue,insuranceexpense,cash

D:Consultingrevenue,prepaidrentexpense,cash

答案:Unearnedrevenue,prepaidinsuranceexpense,cash

第五章单元测试

Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()

A:错B:对

答案:错Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()

A:对B:错

答案:对Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()

A:对B:错

答案:错Whichitemisanendproductoftheaccountingprocess?（）

A:Trialbalance.

B:Journal.

C:Ledger.

D:Financialstatement.

答案:Financialstatement.

Whichcomponentsareincludedinacompletesetoffinancialstatements?（）

A:Statementoffinancialposition;

B:Statementofprofitorlossandothercomprehensiveincomes;

C:Statementofcashflows.

D:Statementofchangesinowners’equity;

答案:Statementoffinancialposition;

；Statementofprofitorlossandothercomprehensiveincomes;

；Statementofcashflows.

；Statementofchangesinowners’equity;

第六章单元测试

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

A:$193,000

B:$550,000

C:$743,000

D:$357,000

答案:$357,000

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

A:$4,165

B:$4,410

C:$4,500

D:$4,200

答案:$4,165

Foreachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()

A:Requireaphysicalcountofinventorytodeterminethequantitiesonhand.

B:Usebarcodestokeepup-to-the-minuterecordsofinventory.

C:Benormallyusedforrelativelyinexpensivegoods.

D:Keeparunningcomputerizedrecordofmerchandiseinventory.

E:Achievebettercontrolovermerchandiseinventory.

答案:Requireaphysicalcountofinventorytodeterminethequantitiesonhand.

；Benormallyusedforrelativelyinexpensivegoods.

Whichofthefollowingstatementistrue?（）

A:Salesrevenue+Costofgoodssold=Grossprofit.

B:Salesrevenue+Grossprofit=Costofgoodssale.

C:Grossprofit=Salesrevenue−Costofgoodssold.

D:Grossprofit−Costofgoodssold=Salesrevenue.

答案:Grossprofit=Salesrevenue−Costofgoodssold.

Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.

A:suppliesexpense

B:costofmerchandise

C:sales

D:merchandiseinventory

答案:costofmerchandise

第七章单元测试

Cash,notincludingcashequivalents,includes.()

A:IOUs

B:coins,currencies,andcheckingaccounts

C:moneymarketfunds

D:two-yearcertificatesofdeposit

E:postagestampsB

答案:coins,currencies,andcheckingaccounts

Theentrynecessarytoestablishapettycashfundshouldinclude.()

A:adebittocashandacredittocashoverandshort

B:adebittopettycashandacredittoaccountsreceivable

C:adebittocashandacredittopettycashoverandshort

D:adebittopettycashandacredittocash

E:adebittocashandacredittopettycash

答案:adebittopettycashandacredittocash

Cashisthemostliquidassetandmostsubjecttotheftandfraud.()

A:错B:对

答案:对Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()

A:错B:对

答案:错Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()

A:对B:错

答案:对

第八章单元测试

Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()

A:cashdiscount

B:enhancementdiscount

C:nominaldiscount

D:tradediscount

答案:cashdiscount

Accountsreceivableinformationforspecificcustomersbecauseitreveals.()

A:howmucheachcustomerhaspaid

B:alloftheabove

C:thebasisforsendingbillstocustomers

D:howmucheachcustomerstillowes

E:howmucheachcustomerhaspurchasedoncredit

答案:alloftheabove

Companiesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()

A:错B:对

答案:对Undertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()

A:对B:错

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

A:对B:错

答案:对

第九章单元测试

Goodsintransitareincludedinapurchaser’sinventory.()

A:ifthegoodsareshippedtoFOBdestination

B:afterthehalf-waypointbetweenthebuyerandtheseller

C:whenthepurchaserisresponsibleforpayingfreightcharges

D:atanytimeduringtransit

E:whenthesupplierisresponsibleforpayingfreightcharges

答案:whenthepurchaserisresponsibleforpayingfreightcharges

Physicalcountsofinventory.()

A:arenotnecessaryundertheperpetualinventorysystem

B:arenotnecessaryunderthecost-to-benefitconstraint

C:requiretheuseofhand-heldportablecomputers

D:mustbetakenatleastonceamonth

E:arenecessarytomeasureandadjustforinventoryshrinkage

答案:arenecessarytomeasureandadjustforinventoryshrinkage

Incidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()

A:错B:对

答案:对Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()

A:对B:错

答案:错Anadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()

A:错B:对

答案:对

第十章单元测试

Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()

A:netvalue

B:salvagevalue

C:depreciation

D:cost

答案:salvagevalue

WhichofthefollowingisNOTacharacteristicoffixedasset?()

A:Theassetcannotchangethephysicalsubstance.

B:Theassetmustbeheldforuseandnotforinvestment.

C:Theassetmustbetangibleinnature.

D:Theassetmusthaveanexpectedlifeofmorethanoneyear.

答案:Theassetcannotchangethephysicalsubstance.

Depreciationisaprocessofdeterminingthevalueofassets.()

A:错B:对

答案:错Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()

A:对B:错

答案:对Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()

A:错B:对

答案:对

第十一章单元测试

Grantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()

A:trademark

B:patent

C:copyright

D:franchiseandlicense

答案:patent

Ifpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()

A:bookvalue

B:fairvalue

C:amortizedcost

D:historicalcost

答案:historicalcost

Themethodofamortizationshouldreflectthepatterninwhichtheeconomicbenefitsoftheintangibleassetsareconsumedorotherwiseusedup.()

A:错B:对

答案:对Intangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()

A:对B:错

答案:对Goodwillistheamountbywhichthepurchasepriceexceedsthefairvalueofthenetassets.()

A:错B:对

答案:对

第十二章单元测试

Amountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。

A:notespayable

B:bondspayable

C:accountspayable

D:cash

答案:accountspayable

Thedifferenceofbetweenabond’sparvalueanditslowerissuepriceoccurswhenthecontractrateislessthanthemarketrate.（）

A:discountonbondspayable

B:themarketrate

C:thecarryingvalueofbonds

D:bonds

答案:discountonbondspayable

Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()

A:对B:错

答案:对Investorswillbewillingtopaymorethantheparvalueforbondswhenthemarketrateofinterestishigherthanthecontractrateofinterest.()

A:错B:对

答案:错Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()

A:对B:错

答案:对

第十三章单元测试

WhichisNOTacharacteristicofpartnerships?（）

A:Limitedlife.

B:Co-ownershipofproperty.

C:Mutualagency.

D:Limitedliability.

答案:Limitedliability.

Whichisthedisadvantageofcorporations?（）

A:Continuouslife.

B:Governmentregulations.

C:Separatelegalentities.

D:Transferableownershiprights.

答案:Governmentregulations.

Theworthofashareofstockscanbemeasuredatitsparvalue.()

A:错B:对

答案:错Whenastockisissuedatapricethatislessthanitsparvalue,thestockhasbeensoldatapremium.()

A:对B:错

答案:错Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()

A:错B:对

答案:对

第十四章单元测试

Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）

A:Operatingprofit.

B:Netprofit.

C:Totalprofit.

D:Profitfromprincipaloperations.

答案:Totalprofit.

Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）

A:Salesprofit.

B:Productcost.

C:Financialexpenses.

D:Salestax.

答案:Productcost.

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

A:对B:错

答案:错Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()

A:对B:错

答案:对Officeexpensescanberecognizedimmediately.()

A:错B:对

答案:错

第十五章单元测试

Howisaprepaymentclassifiedinthestatementoffinancialposition?（）

A:Currentassets.

B:Non-currentassets.

C:Non-currentliabilities

D:Currentliabilities.

答案:Currentassets.

WhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）

A:Long-termpayables

B:Bondspayable

C:Thedeferredincometax

D:Long-termborrowing

答案:Thedeferredincometax

Inthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）

A:damages

B:advertising

C:discharge

D:legalfees

答案:damages

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

A:错B:对

答案:对Theoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()

A:错B:对

答案:对

第十六章单元测试

Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）

A:cashflowfromfinancingactivities

B:deductionfromnetincome

C:cashflowfrominvestingactivities

D:additiontonetincome

答案:additiontonetincome

Themaininformationforpreparingthestatementofcashflowscomesfrom.（）

A:alloftheabove

B:thecomparativebalancesheet

C:someaccounts

D:thecurrentincomestatement

答案:alloftheabove

InChina,thecashreceiptsfrominterestanddividendsbelongto.（）

A:cashflowsfromfinancingactivities

B:cashflowsfromotheractivities

C:cashflowsfrominvestingactivities

D:cashflowsfromoperatingactivities

答案:cashflowsfrominvestingactivities

Themannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()

A:错B:对

答案:错Operatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()

A:错B:对

答案:对

第十七章单元测试

Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）

A:对B:错

答案:对Themaincontentsoffinancialmanagementinclude（）

A:themanagementofinvestment,

B:workingcapital

C:financing,

D:profitdistribution.

答案:themanagementofinvestment,

；workingcapital

；financing,

；profitdistribution.

Investmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）

A:错B:对

答案:错Corporateinvestorscanbeabsorbedthrough（）

A:increasingcapitalwithretainedearnings

B:loan

C:issuingstocks

D:directinvestment

答案:increasingcapitalwithretainedearnings

；issuingstocks

；directinvestment

Workingcapitalmanagementisthemanagementofand.()

A:currentliabilities；currentassets

B:noncurrentassets；noncurrentliabilities

C:noncurrentliabilities；currentassets

D:currentassets；currentliabilities

答案:currentassets；currentliabilities

第十八章单元测试

Thepresentvalueistheexactoppositeofthefuturevalue.()

A:对B:错

答案:对Indeterminingthepresentvalue,wewillusetheformula()

A:FV=PV(/,,)

B:PV=FV(/,,)

C:PVA=A(/,,)

D:FVA=A(/,,)

答案:PV=FV(/,,)

Indeterminingthepresentvalueofannuity,wewillusetheformula()

A:PV=FV(/,,)

B:FVA=A(/,,)

C:FV=PV(/,,)

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

答案:PVA=A(P/A,,)

Indeterminingthefuturevalueofannuity,wewillusetheformula()

A:FVA=A(/A,,)

B:FV=PV(/,,)

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

D:PV=FV(/,,)

答案:FVA=A(/A,,)

Itisimportantthatwedevelopthemathematicaltoolsforthetimevalueofmoneyasthefirststeptowardmakingcapitalallocationdecisions.()

A:错B:对

答案:对

第十九章单元测试

()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).

A:exchangerate

B:purerate

C:interestrate

D:inflationrate

答案:interestrate

Becauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()

A:错B:对

答案:错Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()

A:错B:对

答案:对Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()

A:attheendofoneyear.

B:attheendofoneday.

C:attheendofonehour.

D:attheendofonemonth.

答案:attheendofoneyear.

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

A:对B:错

答案:错

第二十章单元测试

Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()

A:错B:对

答案:对Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()

A:对B:错

答案:对Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()

A:对B:错

答案:错Theriskofasingleinvestment(suchasastock)isdefinedas,().

A:thevalue

B:thedata

C:thevariance.

D:therisk

答案:thevariance.

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

A:对B:错

答案:对

第二十一章单元测试

Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()

A:错B:对

答案:对Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()

A:对B:错

答案:对EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()

A:对B:错

答案:对Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()

A:对B:错

答案:对Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()

A:错B:对

答案:错

第二十二章单元测试

51Municipalbondsareissuedbycorporationsandlocalgovernments.()

A:错B:对

答案:错Thefacevalueofabonddoesnotalwayscorrespondtotheactualmoneyraisedbecauseofunderwritingfeesandthepossibilitythatthebondmightnotactuallysellforitsfacevaluewhenitisofferedforsaleinitially.()

A:对B:错

答案:对Corporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()

A:错B:对

答案:对Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()

A:对B:错

答案:对Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()

A:对B:错

答案:对

第二十三章单元测试

Cashflowsfromdebtandequityfinancingtransactionsareakindof（）

A:financingactivity

B:operatingactivity

C:investmentactivityD:securitytradingactivity

答案:financingactivity

Whichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()

A:Bothofthemcanbelong-termfinancialinstruments.

B:Alloftheabove.

C:Bothofthemenableacorporationtoraisefunds.

D:Bothoftheminvolveaclaimontheissuers’income.

答案:Bothofthemcanbelong-termfinancialinstruments.

；Alloftheabove.

；Bothofthemenableacorporationtoraisefunds.

；Bothoftheminvolveaclaimontheissuers’income.

whichcorporatestrategyESOPisoftenusedas?()

A:Financingstrategy.

B:Operatingstrategy.

C:Investmentstrategy.

D:Securitytradingactivity.

答案:Financingstrategy.

Whichisthebenefitofequityfinancing?()

A:Financingcostisarelativelyfixedexpense.

B:Alloftheabove.

C:Interestonthefinancingisdeductible.

D:Thereisnoobligationtorepaythemoney.

答案:Thereisnoobligationtorepaythemoney.

Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()

A:businessriskB:marketriskC:systematicrisk

D:financialrisk

答案:businessrisk

第二十四章单元测试

Capitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()

A:对B:错

答案:错Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()

A:错B:对

答案:错Depreciationisincorporatedincashflowsbecauseit.（）

A:involvesanoutflow

B:isacashflow

C:reducestaxliabilityD:isunavoidablecost

答案:isunavoidablecostWhichofthefollowingisarelevantcostincapitalbudgeting?（）

A:Financingcosts

B:Opportunitycost.

C:Allocatedoverheads.D:Sunkcost.

答案:Opportunitycost.

；Allocatedoverheads.Whenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）

A:theriskoftheproject’scashflows

B:thetimingoftheproject’scashflows

C:thesunkcostoftheproject’scashflows

D:thesizeoftheproject’scashflows

答案:theriskoftheproject’scashflows

；thetimingoftheproject’scashflows

；thesizeoftheproject’scashflows

第二十五章单元测试

OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()

A:对B:错

答案:对TheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()

A:对B:错

答案:对Asthecostofcapitalincreases,.（）

A:noneoftheabove

B:projectselectionremainsunchanged

C:moreprojectsareaccepted

D:fewerprojectsareaccepted

答案:fewerprojectsareaccepted

TheNPVofaprojectdependsupon.（）

A:themanager’stastesandpreferences

B:thecompany’schoiceofaccountingmethods

C:theproject’scashflowsandopportunitycostofcapital

D:NPVisverypopular

答案:themanager’stastesandpreferences

；theproject’scashflowsandopportunitycostofcapital

Thefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.

A:P/EratioB:IRR

C:PPD:NPV

答案:IRR

；PP；NPV

第二十六章单元测试

Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()

A:对B:错

答案:对Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()

A:对B:错

答案:对Whichoneofthefollowingwilldecreasetheoperatingcycle?（）

A:Collectingaccountsreceivablefaster.

B:Decreasingtheinventoryturnoverrate.

C:Payingaccountspayablefaster.

D:Discontinuingthediscountgivenforearlypaymentofaccountsreceivable.

答案:Decreasingtheinventoryturnoverrate.

Whichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）

A:Thesupplier’stotalriskexposure.

B:Thenumberofpurchasesmadebythebuyereachyear.

C:Theeasewithwhichthebuyercangoelsewhere.

D:Thecredittermsthatthesupplierobtainsfromitsownsuppliers.

答案:Thesupplier’stotalriskexposure.

；Theeasewithw