公司理财(英文版)题库2

《公司理财(英文版)题库2》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。

1、CHAPTER2FinancialStatements&CashFlowMultipleChoiceQuestions:I.DEFINITIONSBALANCESHEETb1.Thefinancialstatementshowingafirm’saccountingvalueonaparticulardateisthe:a.incomestatement.b.balancesheet.c.statementofcashflows.d.taxreconciliationstatement.e.shareholders’equitysheet.Difficult

2、ylevel:EasyCURRENTASSETSc2.Acurrentassetis:a.anitemcurrentlyownedbythefirm.b.anitemthatthefirmexpectstoownwithinthenextyear.c.anitemcurrentlyownedbythefirmthatwillconverttocashwithinthenext12months.d.theamountofcashonhandthefirmcurrentlyshowsonitsbalancesheet.e.themarketvalueofalli

3、temscurrentlyownedbythefirm.Difficultylevel:EasyLONG-TERMDEBTb3.Thelong-termdebtsofafirmareliabilities:a.thatcomeduewithinthenext12months.b.thatdonotcomedueforatleast12months.c.owedtothefirm’ssuppliers.d.owedtothefirm’sshareholders.e.thefirmexpectstoincurwithinthenext12months.Diffi

4、cultylevel:EasyNETWORKINGCAPITALe4.Networkingcapitalisdefinedas:a.totalliabilitiesminusshareholders’equity.b.currentliabilitiesminusshareholders’equity.c.fixedassetsminuslong-termliabilities.d.totalassetsminustotalliabilities.e.currentassetsminuscurrentliabilities.Difficultylevel:E

5、asyLIQUIDASSETSd5.A(n)____assetisonewhichcanbequicklyconvertedintocashwithoutsignificantlossinvalue.a.currentb.fixedc.intangibled.liquide.long-termDifficultylevel:EasyINCOMESTATEMENTa6.Thefinancialstatementsummarizingafirm’sperformanceoveraperiodoftimeisthe:a.incomestatement.b.bala

6、ncesheet.c.statementofcashflows.d.taxreconciliationstatement.e.shareholders’equitysheet.Difficultylevel:EasyNONCASHITEMSd7.Noncashitemsreferto:a.thecreditsalesofafirm.b.theaccountspayableofafirm.c.thecostsincurredforthepurchaseofintangiblefixedassets.d.expenseschargedagainstrevenue

7、sthatdonotdirectlyaffectcashflow.e.allaccountsonthebalancesheetotherthancashonhand.Difficultylevel:EasyMARGINALTAXRATESe8.Your_____taxrateistheamountoftaxpayableonthenexttaxabledollaryouearn.a.deductibleb.residualc.totald.averagee.marginalDifficultylevel:EasyAVERAGETAXRATESd9.Your_

8、____taxratemeasuresthetota