会计与财务管理专业英语答案2023

第二十七章测试

1.The declaration date is the day the board of directors announcing their intention to pay a dividend. ( )
A:错 B:对
答案:B
2.The bird-in-the-hand theory argued that dividends are received on a present and going-concern basis, whereas the capital gains can be realized only in the future. ( )
A:对 B:错 3.1. Which of the following sources of finance to companies is the most widely used in practice?（ ）
A:New share issues.
B:Right issues.
C:Retained earnings.
D:Bank borrowings.
4.Which of the following are the firm factor to work out the dividend policy?（ ）
A:Capital maintenance.
B:Liquidity.
C:Investment opportunities.
D:Ability to borrow.
5.Which of the following are assumptions for MM’s dividend irrelevance theory?（ ）
A:No inflation.
B:No transaction costs.
C:No taxes or tax preferences.
D:Perfect capital markets.