公司理财第二章
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
1. The financial statement showing a firm's accounting value on a particular date is the:
A. income statement.
B.balance sheet.资产负债表反应公司在某一特定日期的账面价值
C. statement of cash flows.
D. tax reconciliation statement.
E. shareholders' equity sheet.
2. A current asset is:
A. an item currently owned by the firm.
B. an item that the firm expects to own within the next year.
C. an item currently owned by the firm that will convert to cash within the next 12 months.在一年内能够变现的资产
D. the amount of cash on hand the firm currently shows on its balance sheet.
E. the market value of all items currently owned by the firm.
3. The long-term debts of a firm are liabilities:
A. that come due within the next 12 months.
B.that do not come due for at least 12 months.偿还期限在一年以上
C. owed to the firm's suppliers.
D. owed to the firm's shareholders.
E. the firm expects to incur within the next 12 months.
4. Net working capital is defined as: 经营运资本
A. total liabilities minus shareholders' equity.
B. current liabilities minus shareholders' equity.
C. fixed assets minus long-term liabilities.
D. total assets minus total liabilities.
E.current assets minus current liabilities.流动资产-流动负债
5. A(n) ____ asset is one which can be quickly converted into cash without significant loss in value.
A. current
B. fixed
C. intangible
D. liquid速动资产
E. long-term
6. The financial statement summarizing a firm's accounting performance over a period of time is the:
A. income statement.利润表反应公司一段时间内的经营成果
B. balance sheet.
C. statement of cash flows.
D. tax reconciliation statement.
E. shareholders' equity sheet. 7. Noncash items refer to: 非现金项目
A. the credit sales of a firm.
B. the accounts payable of a firm.
C. the costs incurred for the purchase of intangible fixed assets.
D. expenses charged against revenues that do not directly affect cash flow.与收入像配比的费用，并不影响现金流量
E. all accounts on the balance sheet other than cash on hand.
8. Your _____ tax rate is the amount of tax payable on the next taxable dollar you earn.
A. deductible
B. residual
C. total
D. average
E. marginal边际税率指多赚一美元需要多支付的税金
9. Your _____ tax rate is the total taxes you pay divided by your taxable income.
A. deductible
B. residual
C. total
D.average平均税率
E. marginal
10. _____ refers to the cash flow that results from the firm's ongoing, normal business activities.
A.Cash flow from operating activities经营活动现金流
B. Capital spending
C. Net working capital
D. Cash flow from assets
E. Cash flow to creditors
11. _____ refers to the changes in net capital assets.
A. Operating cash flow
B. Cash flow from investing投资活动产生的现金流
C. Net working capital
D. Cash flow from assets
E. Cash flow to creditors
12. _____ refers to the difference between a firm's current assets and its current liabilities.
A. Operating cash flow
B. Capital spending
working capital净营运资本是流动资产与流动负债之差
D. Cash flow from assets
E. Cash flow to creditors
13. _____ is calculated by adding back noncash expenses to net income and adjusting for changes in current assets and liabilities. 非现金费用加净利润，根据流动资产和流动负债的变化做出调整
A. Operating cash flow
B. Capital spending
C. Net working capital
D.Cash flow from operation s经营活动产生的现金流
E. Cash flow to creditors