会计与财务管理专业英语答案2023秋

第二十八章测试

1.FPP combines an aggregation of short-term operating budgets with strategic decisions. ( )
A:错 B:对
答案:B
2.The set of choice variables is the first element of the financial planning model. ( )
A:错 B:对 3.Which type of financial planning approach involves relying on long-term debts to finance only a portion of the long-term assets and the permanent net working capital?（ ）
A:The moderately conservative approach.
B:The extremely conservative approach.
C:The risk management approach.
D:The aggressive approach.
4.The impact of future strategic choices on a company’s financial position must be anticipated. Such strategic choices include .（ ）
A:dividend payments and other financial servicing charges
B:future new investment opportunities
C:capital structure changes
D:short-term financing
5.Variables must be estimated that impacts on the pro forma statements, but are outside the control of the financial executive. Which of the following could be included?（ ）
A:Forecasted collection patterns from customers, including bad debt estimates.
B:Forecasted sales.
C:Forecasted costs.
D:Forecasted financing conditions, such as interest rates.