公司理财期末复习材料

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1、CURRENTASSETSc1Acurrentassetis:a.anitemcurrentlyownedbythefirm.b.anitemthatthefirmexpectstoownwithinthenextyear.c.anitemcurrentlyownedbythefirmthatwillconverttocashwithinthenext12months.d.theamountofcashonhandthefirmcurrentlyshowsonitsbalancesheet.e.themarketvalueofallitemscurrentlyownedbythef

2、irm.LONG-TERMDEBTb2Thelong-termdebtsofafirmareliabilities:a.thatcomeduewithinthenext12months.b.thatdonotcomedueforatleast12months.c.owedtothefirm’ssuppliers.d.owedtothefirm’sshareholders.e.thefirmexpectstoincurwithinthenext12months.NETWORKINGCAPITALe3Networkingcapitalisdefinedas:a.totalliabili

3、tiesminusshareholders’equity.b.currentliabilitiesminusshareholders’equity.c.fixedassetsminuslong-termliabilities.d.totalassetsminustotalliabilities.e.currentassetsminuscurrentliabilities.OPERATINGCASHFLOWa4_____referstothecashflowthatresultsfromthefirm’songoing,normalbusinessactivities.a.Opera

4、tingcashflowb.Capitalspendingc.Networkingcapitald.Cashflowfromassetse.CashflowtocreditorsEARNINGSPERSHAREa5.Theearningspersharewill:a.increaseasnetincomeincreases.b.increaseasthenumberofsharesoutstandingincrease.c.decreaseasthetotalrevenueofthefirmincreases.d.increaseasthetaxrateincreases.e.de

5、creaseasthecostsdecrease.QUICKRATIOd6Thequickratioismeasuredas:a.currentassetsdividedbycurrentliabilities.b.cashonhandpluscurrentliabilities,dividedbycurrentassets.c.currentliabilitiesdividedbycurrentassets,plusinventory.d.currentassetsminusinventory,dividedbycurrentliabilities.e.currentassets

6、minusinventoryminuscurrentliabilities.DEBT-EQUITYRATIOc7Thedebt-equityratioismeasuredastotal:a.equityminustotaldebt.b.equitydividedbytotaldebt.c.debtdividedbytotalequity.d.debtplustotalequity.e.debtminustotalassets,dividedbytotalequity.EQUITYMULTIPLIERe8.Theequitymultiplierratioismeasuredastot

7、al:a.equitydividedbytotalassets.b.equityplustotaldebt.c.assetsminustotalequity,dividedbytotalassets.d.assetsplustotalequity,dividedbytotaldebt.e.assetsdividedbytotalequity.TOTALCAPITALIZATIONb9.Thetotallong-termdebtandequityofthefirmisf