会计与财务管理专业英语答案2023

第二十三章测试

1.Cash flows from debt and equity financing transactions are a kind of （ ）
A:investment activity B:operating activity
C:security trading activity D:financing activity

答案:D
2.Which of the following statements about the characteristics of debt and equity is true? ( )
A:Both of them involve a claim on the issuers’ income.
B:Both of them can be long-term financial instruments.
C:Both of them enable a corporation to raise funds.
D:All of the above.
3.which corporate strategy ESOP is often used as ? ( )
A:Security trading activity.
B:Operating strategy.
C:Investment strategy.
D:Financing strategy.
4.Which is the benefit of equity financing?( )
A:Financing cost is a relatively fixed expense.
B:Interest on the financing is deductible.
C:There is no obligation to repay the money.
D:All of the above.
5.The equity risk derived from a firm’s capital structure policy is called ( )
A:market risk B:systematic risk
C:financial risk
D:business risk