哈尔滨商业大学
- Equity investors generally accept more risks than debt financiers. ( )
- Long-term liabilities represent obligations of a firm, which are generally due more than one year after the balance sheet date. ( )
- The DCF method accounts for risks in longer-term projects. ( )
- The statement of changes in owners’ equity represents a summary of the activities in the accounts that keep track of the shareholders’ investment in a company. ( )
- The issuance of bonds can be at par and at a discount or a premium. ( )
- An enterprise withdrawing the statutory surplus reserve fund is to make up for the enterprise before the annual loss. ( )
- Narrowly speaking, distribution only refers to the distribution of profits, especially the net profits.（ ）
- The five C’s of credit are five general factors that credit analysts often consider whether to grant credit: character, capacity, capital, collateral and conditions. ( )
- In theory, each individual payment is discounted back to the present, and then all of the discounted payments are added up, yielding the present value of the annuity.( )
- People sometimes engage in risky financial activities, such as buying lottery tickets or gambling in casinos. This suggests that they dislike risk and will pay to experience it. ( )
- Cash flows are more comprehensive than profit, which is dependent on accounting conventions and concepts, and is an advantage of cash flow accounting. ( )
- The IRR of an investment opportunity is the discount rate at which the NPV of the investment opportunity is equal to zero. ( )
- Intangible assets are assets that are used in the operation of a business but have no physical substance. ( )
- An aggressive working capital investment policy aims to reduce the risk of system breakdown by holding a high level of working capital. ( )
- A sole proprietorship is a business owned by one person and is organized as a corporation. ( )
- For equity financing, there is the same obligation to repay the money as debt financing. ( )
- Trade discounts are . ( )
- Which accounts are increased on the credit side?（ ）
- Basic bank services include . ( )
- In a statement of cash flows, cash transactions are classified into three major categories. Which of the following is one of these three categories? （ ）
- Working capital management is the management of and . ( )
- The growth rate of your purchasing power, after adjusting for inflation, is determined by ( )
- During 2014, Gibson Company’s assets decreased by $50,000 and its liabilities decreased by $90，000. Its equity therefore: （ ）
- The allowance method based on the idea that a given percent of a company’s credit sales for the period is uncollectible is . ( )
- The inventory valuation method that has the advantages of assigning an amount to inventory in the balance sheet that approximates its current cost, and also mimics the actual flow of goods for most businesses is . ( )
- To verify the accuracy of the recording process, accountants prepare ( ).
- Which type of financial planning approach would finance some of the seasonal net working capital needs with long-term liabilities and the balance with short-term financing?（ ）
- A fiscal year is any consecutive month period. ( )
- Which of the following statements best defines the current ratio?（ ）
- Which of the following would not be considered as internal users of accounting data for a company?（ ）
- An analysis that explains any differences between the checking account balance according to the depositor’s records and the balance reported on the bank statement is a(n) . ( )
- In MM’s dividend irrelevance theory, the process of “manufacturing dividends” refers to which of the following?（ ）
- Which of the following is based on the dividend irrelevance theory?（ ）
- 19. On a bank reconciliation, the amount of unrecorded bank service charges should be . ( )
- Payment of an account payable affects the components of the accounting equation in the following way: （ ）
- An important tool the financial executive can employ in dealing with uncertainty about the future is .（ ）
- A major disadvantage of the PP method is that it .（ ）
- Which type of financial planning approach ensures that all long-term assets are financed through long-term liabilities, as well as the seasonal and permanent portions of net working capital?（ ）
- Cash inflows from a project include .（ ）
- ( ) are debts issued by national governments
A:对 B:错
答案:对
A:错 B:对
答案:对
A:对 B:错
答案:对
A:错 B:对
答案:对
A:对 B:错
答案:对
A:对 B:错
答案:对
A:错 B:对
答案:对
A:错 B:对
答案:对
A:错 B:对
答案:B:对
A:错 B:对
A:对 B:错
A:对 B:错
A:对 B:错
A:错 B:对
A:对 B:错
A:对 B:错
A:used to avoid frequent changes in catalogs
B:a means of computing a price
C:not recorded in the accounts
D:used to quote different prices for different quantities purchased
A:common stocks
B:dividends
C:retained earnings
D:revenues
A:bank accounts
B:electronic funds transfer
C:checking
D:bank deposits
A:Operating activities.
B:Collecting activities.
C:Investing activities.
D:Financing activities.
A:current assets ; current liabilities
B:non current liabilities ; non current assets
C:non current assets ; current liabilities
D:current liabilities ; current assets
A:the norminal interest rate
B:inflation rate
C:the real interest rate
D:exchange rate
A:increased by $40,000
B:decreased by $140,000
C:decreased by $40000
D:increased by $140000
A:the direct write-off method
B:the aging of accounts receivable method
C:the factoring method
D:the percent of sales method
E:the percent of accounts receivable method
A:FIFO
B:LIFO
C:weighted average
D:specific identification
E:all of the above
A:trial balance
B:worksheet
C:journal
D:ledger
A:The aggressive approach.
B:The moderately conservative approach.
C:The risk management approach.
D:The extremely conservative approach.
A:20
B:12
C:6
D:10
A:The ratio of current assets excluding inventory to current liabilities for the majority of businesses should be at least 2.
B:The ratio of current assets excluding inventory for the majority of businesses should be at least 1.
C:The ratio of current assets to current liabilities for the majority of businesses should be at least 1.
D:The ratio of current assets to current liabilities for the majority of businesses should be at least 2.
A:The president of a company.
B:Creditors of a company.
C:Salesmen of the company.
D:The controller of a company.
A:analysis of debits and credits
B:bank reconciliation
C:bank audit
D:trial reconciliation
E:internal audit
A:Dividends from manufacturing businesses.
B:Creative accounting to allow dividends to be paid.
C:Investing plans designed to create regular returns to shareholders.
D:Investors selling some shares to realize some capital gains.
A:Residual dividend policy.
B:Fixed or steady growth in dividend policy.
C:Constant dividend payout ratio policy.
D:Low regular dividend plus extras policy.
A:noted in memorandum form only
B:added to the book balance of cash
C:deducted from the bank balance of cash
D:added to the bank balance of cash
E:deducted from the book balance of cash
A:decreases assets and decreases liabilities
B:decreases assets and increases equity
C:increases assets and decreases liabilities
D:decreases equity and decreases liabilities
A:the financial performance process
B:the financial dicision process
C:FPP
D:the financial control process
A:ignores cash flows beyond the PP
B:does not directly account for the time value of money
C:all of the answers above are correct
D:is useless as a risk indicator
A:The moderately conservative approach.
B:The aggressive approach.
C:The risk management approach.
D:The extremely conservative approach.
A:both A and B
B:raising of funds C:tax shield of depreciation D:after-tax operating profits
A:Public bonds
B:Sovereign debts
C:Municipal bonds
D:Agency securities
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