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ID:1273442
大小:157.00 KB
页数:32页
时间:2017-11-09
《财务管理 chapter 2》由会员上传分享,免费在线阅读,更多相关内容在应用文档-天天文库。
1、CHAPTER2FinancialStatements,Taxes,andCashFlowII.CONCEPTSTANGIBLEASSETd21.Acomputerusedinabusinessofficebytheofficemanagerisclassifiedas:a.acurrentasset.b.anintangibleasset.c.networkingcapital.d.atangibleasset.e.aninventoryitem.CURRENTASSETSa22.Whichofthef
2、ollowingareincludedincurrentassets?I.equipmentII.inventoryIII.accountspayableIV.casha.IIandIVonlyb.IandIIIonlyc.I,II,andIVonlyd.IIIandIVonlye.II,III,andIVonlyCURRENTLIABILITIESb23.Whichofthefollowingareincludedincurrentliabilities?I.notepayabletoasupplier
3、ineighteenmonthsII.debtpayabletoamortgagecompanyinninemonthsIII.accountspayabletosuppliersIV.loanpayabletothebankinfourteenmonthsa.IandIIIonlyb.IIandIIIonlyc.IIIandIVonlyd.II,III,andIVonlye.I,II,andIIIonlyNETWORKINGCAPITALc24.Whichoneofthefollowingstateme
4、ntsconcerningnetworkingcapitaliscorrect?a.Networkingcapitalisnegativewhencurrentassetsexceedcurrentliabilities.b.Networkingcapitalincludescash,accountsreceivables,fixedassets,andaccountspayable.c.Inventoryisapartofnetworkingcapital.d.Thechangeinnetworking
5、capitalisequaltothebeginningnetworkingcapitalminustheendingnetworkingcapital.e.Networkingcapitalincludesaccountsfromtheincomestatement.NETWORKINGCAPITALa25.Whichoneofthefollowingstatementsconcerningnetworkingcapitaliscorrect?a.Thegreaterthenetworkingcapit
6、al,thegreatertheabilityofafirmtomeetitsshort-termobligations.b.Thechangeinnetworkingcapitalisequaltocurrentassetsminuscurrentliabilities.c.Depreciationmustbeaddedbacktocurrentassetswhencomputingthechangeinnetworkingcapital.d.Networkingcapitalisequaltolong
7、-termassetsminuslong-termliabilities.e.Networkingcapitalisapartoftheoperatingcashflow.BALANCESHEETd26.Anincreaseintotalassets:a.meansthatnetworkingcapitalisalsoincreasing.b.requiresaninvestmentinfixedassets.c.meansthatshareholders’equitymustalsoincrease.d
8、.mustbeoffsetbyanequalincreaseinliabilitiesandshareholders’equity.e.canonlyoccurwhenafirmhaspositivenetincome.LIQUIDITYc27.Whichoneofthefollowingaccountsisthemostliquid?a.inventoryb.buildingb.accountsreceivablec.equ
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