(财务知识)西方财务管理试题

Ⅰ.Fill in the blanks: (10points, 2points for each ) A卷

1. The three basic questions addressed by a financial manager are: capital budgeting, capital

structure, and .

2.The three basic legal forms of organizing a business are , partnerships, and

corporations.

3.Cash flow is generated by the firm and paid to creditors and shareholders. It can be divided as

cash flow , cash flow from changes in fixed assets and cash flow from changes in working capital.

4.is measured as current assets divided by current liabilities.

5. A form of equity which receives preferential treatment in the payment of dividends is called .

Ⅱ.Multiple Choice :(20points,1 point for each problem.)

1.The person generally directly responsible for overseeing the cash and credit functions, financial planning, and capital expenditures is the:

a. treasurer .

b. director.

c. controller.

d. chairman of the board.

2.The primary goal of financial management is to:

a. maximize current dividends per share of the existing stock.

b. maximize the current value per share of the existing stock.

c. avoid financial distress.

d. minimize operational costs and maximize firm efficiency.

3. Which one of the following statements is correct concerning the organizational

structure of a corporation?

a. The vice president of finance reports to the chairman of the board.

b. The chief executive officer reports to the board of directors.

c. The controller reports to the president.

d. The treasurer reports to the chief executive officer.

4.Which one of the following is a primary market transaction?

a. a dealer selling shares of stock to an individual investor

b. a dealer buying newly issued shares of stock from a corporation

c. an individual investor selling shares of stock to another individual

d. a bank selling shares of a medical firm to an individual

5. The financial statement showing a firm’s account ing value on a particular date is the:

a. income statement.

b. balance sheet.

c. statement of cash flows.

d. tax reconciliation statement.

6. 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

7.One key reason a long-term financial plan is developed is because:

a. the plan determines your financial policy.

b. the plan determines your investment policy.

c. there are direct connections between achievable corporate growth and the financial

policy.

d. there is unlimited growth possible in a well-developed financial plan.

8. The current ratio is measured as: