在線網(wǎng)課知慧《會計與財務(wù)管理專業(yè)英語(哈爾濱商業(yè)大學(xué))》單元測試考核答案

緒論單元測試1【判斷題】Basicaccountingaddressesintroductiontotheconceptsandprinciplesoftheaccountingprocess,thetechnicalandproceduralaspectsofpreparingexternalfinancialstatements.(）A.錯B.對2【判斷題】Theprimaryfunctionoffinancialaccountingistoprovideusefulfinancialinformationtoexternalusersofthebusinessenterprise.(）A.對B.錯第一章測試1【單選題】(2分)Accountantsrefertoaneconomiceventasa（）.A.purchaseB.transactionC.saleD.changeinownership2【單選題】(2分)Theprocessofrecordingtransactionshasbecomemoreefficientbecause（）A.fewereventscanbequantifiedinfinancialtermsB.businesseventsarerecordedonlyattheendoftheyearC.morepeoplehavebeenhiredtorecordbusinesstransactionsD.computersareusedinprocessingbusinessevents3【單選題】(2分)Communicationofeconomiceventsisthepartoftheaccountingprocessthatinvolves（）.A.identifyingeconomiceventsB.preparingaccountingreportsC.recordingandclassifyinginformationD.quantifyingtransactionsintodollarsandcents4【單選題】(2分)Whichofthefollowingeventscannotbequantifiedintodollarsandcentsandrecordedasanaccountingtransaction?（）A.Thepurchaseofanewcomputer.B.Paymentofincometaxes.C.Theappointmentofanewaccountingfirmtoperformanaudit.D.Thesaleofstoreequipment.5【單選題】(2分)Theuseofcomputersinrecordingbusinessevents（）A.hasmadetherecordingprocessmoreefficientB.iseconomicalonlyforlargebusinessesC.hasgreatlyimpactedtheidentificationstageoftheaccountingprocessD.doesnotusethesameprinciplesasmanualaccountingsystems第二章測試1【單選題】(2分)Abuildingisofferedforsaleat$500,000butiscurrentlyassessedat$400,000.Thepurchaserofthebuildingbelievesthebuildingisworth$475,000,butultimatelypurchasesthebuildingfor$450,000.Thepurchaserrecordsthebuildingat（）A.$475,000B.$50,000C.$400,000D.$450,0002【單選題】(2分)Iftheassetsofacompanyincreaseby$100,000duringtheyearanditsliabilitiesincreaseby$35,000duringthesameyear,thenthechangeinequityofthecompanyduringtheyearmusthavebeen:（）A.anincreaseof$135,000B.anincreaseof$65,000C.adecreaseof$135,000D.adecreaseof$65,0003【單選題】(2分)Netincomewillresultduringatimeperiodwhen:（）A.assetsexceedliabilitiesB.expensesexceedrevenuesC.assetsexceedrevenuesD.revenuesexceedexpenses4【單選題】(2分)Performingservicesonaccountwillhavethefollowingeffectsonthecomponentsofthebasicaccountingequation:（）A.increaseassetsandincreaseequityB.increaseassetsanddecreaseequityC.increaseliabilitiesandincreaseequityD.increaseassetsandincreaseliabilities5【單選題】(2分)Whichofthefollowingeventsisnotrecordedintheaccountingrecords?（）A.Anemployeeisterminated.B.Equipmentispurchasedonaccount.C.Cashinvestmentismadeintothebusiness.D.Acompanypaysacashdividend.第三章測試1【單選題】(2分)Whichofthefollowingstatementsaboutnormalaccountbalancesisfalse?（）A.Thenormalaccountbalanceforarevenueaccountisadebitbalance.B.Thenormalaccountbalanceforanassetaccountisadebitbalance.C.Thenormalaccountbalanceforanexpenseaccountisadebitbalance.D.Thenormalaccountbalanceforaliabilityisacreditbalance.2【單選題】(2分)Whatistheimpactofdebitentries?（）A.Decreaseliabilities.B.Increaseassets.C.Allofthesearetrue.D.Increaseexpenses.3【單選題】(2分)Theinitialbookforrecordingalltransactionsisknownas.（）A.journalB.trialbalanceC.ledgerD.worksheet4【單選題】(2分)Theprocessoftransferringinformationfromjournaltotheledgerisknownas.（）A.preparingfinancialstatementsB.journalizingC.preparingatrialbalanceD.posting5【單選題】(2分)Theprocessofrecordingtransactionsinthejournalistermed.（）A.postingB.reversingC.journalizingD.adjustment第四章測試1【單選題】(2分)Whichstatementbestdescribesprepaidexpenses?()A.Outflowsofassetsfromprovidingproductsorservicestocustomers.B.Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.C.Amountsduetotheentityfromothers.D.Amountsreceivedbytheentityforservicesyettobeperformed.2【單選題】(2分)IfaccruedsalarieswerenotrecordedonDecember31,howwouldtheaccountbalancesbeaffected?（）A.Assetsareoverstated,equitiesareunderstated.B.Liabilitiesareoverstated,equitiesareunderstated.C.Liabilitiesareunderstated,equitiesareoverstated.D.Assetsareunderstated,equitiesareoverstated.3【單選題】(2分)Ontheworksheet,thedebitcolumnofthestatementofprofitorlossandcomprehensiveincomeshowsatotalof$76,300.Thecreditcolumntotalis$82,400.Whatisthenetincomeorloss?（）A.Thenetincomeofthisbusinessis$7,100.B.Thelossofthisbusinessis$6,100.C.Thenetincomeofthisbusinessis$6,100.D.Thelossofthisbusinessis$7,100.4【單選題】(2分)PeterAlireceived$5,000forsomeexcavationworktobedonewhentheweatherpermitted.Peterthoughtitwouldbeatleastthreeweeksbeforehecouldstartthejob.Whichstatementbestdescribeshowthetransactionisrecorded?（）A.Anassetisdebited,andarevenueiscredited.B.Aliabilityisdebited,andanassetiscredited.C.Awithdrawalisdebited,andanassetiscredited.D.Anassetisdebited,andaliabilityiscredited.5【單選題】(2分)Whichaccountswillappearonthepost-closingtrialbalance.()A.Unearnedrevenue,prepaidinsuranceexpense,cashB.Consultingrevenue,prepaidrentexpense,cashC.Consultingrevenue,insuranceexpense,cashD.Unearnedrevenue,insuranceexpense,cash第五章測試1【判斷題】(1分Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()A.對B.錯2【判斷題】(1分Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()A.錯B.對3【判斷題】(1分Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()A.對B.錯4【單選題】(2分)Whichitemisanendproductoftheaccountingprocess?（）A.Financialstatement.B.Ledger.C.Trialbalance.D.Journal.5.【多選題】正確答案：ABCDWhichcomponentsareincludedinacompletesetoffinancialstatements?（）A.Statementofprofitorlossandothercomprehensiveincomes;B.Statementofchangesinowners’equity;C.Statementoffinancialposition;D.Statementofcashflows.第六章測試1【單選題】(2分)Acompanyhas$550,000innetsalesand$193,000ingrossprofit.Thismeansitscostofgoodssoldequals().A.$357,000B.$743,000C.$193,000D.$550,0002【單選題】(2分)Acompanypurchased$4,500ofmerchandiseonMay1withtermsof2/10,n/30.OnMay8,itpaidthebalanceowedformerchandise,takinganydiscountitisentitledto.ThecashpaidonMay8is().A.$4,410B.$4,200C.$4,165D.$4,5003.【多選題】正確答案：CEForeachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()A.Keeparunningcomputerizedrecordofmerchandiseinventory.B.Usebarcodestokeepup-to-the-minuterecordsofinventory.C.Requireaphysicalcountofinventorytodeterminethequantitiesonhand.D.Achievebettercontrolovermerchandiseinventory.E.Benormallyusedforrelativelyinexpensivegoods.4【單選題】(2分)Whichofthefollowingstatementistrue?（）A.Salesrevenue+Costofgoodssold=Grossprofit.B.Grossprofit?Costofgoodssold=Salesrevenue.C.Grossprofit=Salesrevenue?Costofgoodssold.D.Salesrevenue+Grossprofit=Costofgoodssale.5【單選題】(2分)Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.A.salesB.suppliesexpenseC.costofmerchandiseD.merchandiseinventory第七章測試1【單選題】(2分)Cash,notincludingcashequivalents,includes.()A.two-yearcertificatesofdepositB.coins,currencies,andcheckingaccountsC.postagestampsBD.moneymarketfundsE.IOUs2【單選題】(2分)Theentrynecessarytoestablishapettycashfundshouldinclude.()A.adebittopettycashandacredittocashB.adebittocashandacredittopettycashC.adebittocashandacredittocashoverandshortD.adebittocashandacredittopettycashoverandshortE.adebittopettycashandacredittoaccountsreceivable3【判斷題】Cashisthemostliquidassetandmostsubjecttotheftandfraud.()A.對B.錯4【判斷題】Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()A.錯B.對5【判斷題】Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()A.錯B.對第八章測試1【單選題】(2分)Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()A.tradediscountB.cashdiscountC.enhancementdiscountD.nominaldiscount2【單選題】(2分)Accountsreceivableinformationforspecificcustomersbecauseitreveals.()A.howmucheachcustomerhaspurchasedoncreditB.alloftheaboveC.howmucheachcustomerstillowesD.howmucheachcustomerhaspaidE.thebasisforsendingbillstocustomers3【判斷題】Companiesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()A.對B.錯4【判斷題】Undertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()A.對B.錯5【判斷題】Acompanyhassalesof$350,000,andestimatesthat0.7%ofitssalesareuncollectible.Theestimatedamountofbaddebtexpenseis$2,450.()A.錯B.對第九章測試1【單選題】(2分)Goodsintransitareincludedinapurchaser’sinventory.()A.atanytimeduringtransitB.whenthepurchaserisresponsibleforpayingfreightchargesC.afterthehalf-waypointbetweenthebuyerandthesellerD.whenthesupplierisresponsibleforpayingfreightchargesE.ifthegoodsareshippedtoFOBdestination2【單選題】(2分)Physicalcountsofinventory.()A.requiretheuseofhand-heldportablecomputersB.arenotnecessaryundertheperpetualinventorysystemC.arenotnecessaryunderthecost-to-benefitconstraintD.arenecessarytomeasureandadjustforinventoryshrinkageE.mustbetakenatleastonceamonth3【判斷題】Incidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()A.對B.錯4【判斷題】Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()A.錯B.對5【判斷題】Anadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()A.錯B.對第十章測試1【單選題】(2分)Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()A.costB.depreciationC.salvageD.netA.Theassetmustbeheldforuseandnotforinvestment.B.Theassetmustbetangibleinnature.C.Theassetmusthaveanexpectedlifeofmorethanoneyear.D.Theassetcannotchangethephysicalsubstance.3【判斷題】DepreciationisaprocessofdeterminingtheA.對B.錯4【判斷題】Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()A.錯B.對5【判斷題】Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()A.錯B.對第十一章測試1【單選題】(2分)Grantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()A.franchiseandlicenseB.trademarkC.copyrightD.patent2【單選題】(2分)Ifpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()A.bookB.amortizedcostC.historicalcostD.fairA.對B.錯4【判斷題】Intangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()A.對B.錯5【判斷題】GoodwillistheamountbywhichthepurchasepriceexceedsthefairA.錯B.對第十二章測試1【單選題】(2分)Amountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。A.accountspayableB.notespayableC.bondspayableD.cash2【單選題】(2分)Thedifferenceofbetweenabond’sparA.bondsB.thecarryingC.themarketrateD.discountonbondspayable3【判斷題】Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()A.對B.錯4【判斷題】InvestorswillbewillingtopaymorethantheparA.對B.錯5【判斷題】Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()A.錯B.對第十三章測試1【單選題】(2分)WhichisNOTacharacteristicofpartnerships?（）A.Mutualagency.B.Co-ownershipofproperty.C.Limitedlife.D.Limitedliability.2【單選題】(2分)Whichisthedisadvantageofcorporations?（）A.Governmentregulations.B.Continuouslife.C.Transferableownershiprights.D.Separatelegalentities.3【判斷題】TheworthofashareofstockscanbemeasuredatitsparA.對B.錯4【判斷題】WhenastockisissuedatapricethatislessthanitsparA.對B.錯5【判斷題】Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()A.對B.錯第十四章測試1【單選題】(2分)Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）A.Netprofit.B.Totalprofit.C.Operatingprofit.D.Profitfromprincipaloperations.2【單選題】(2分)Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）A.Salesprofit.B.Financialexpenses.C.Productcost.D.Salestax.3【判斷題】Revenuescanleadtoanincreaseintheowners’equity,andtherefore,theincreaseintheowners’equityshouldberecognizedastheincomeofafirm.()A.錯B.對4【判斷題】Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()A.對B.錯5【判斷題】Officeexpensescanberecognizedimmediately.()A.錯B.對第十五章測試1【單選題】(2分)Howisaprepaymentclassifiedinthestatementoffinancialposition?（）A.Currentliabilities.B.Currentassets.C.Non-currentassets.D.Non-currentliabilities2【單選題】(2分)WhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）A.BondspayableB.Long-termborrowingC.ThedeferredincometaxD.Long-termpayables3【單選題】(2分)Inthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）A.damagesB.advertisingC.dischargeD.legalfees4【判斷題】Inthestatementofprofitorlossandothercomprehensiveincomes,theupperpartreflectstheoperatingactivities,thelowerpartreflectsthenon-businessactivities,andthecut-offpointistheprofitfortheyear.()A.錯B.對5【判斷題】Theoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()A.對B.錯第十六章測試1【單選題】(2分)Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）A.deductionfromnetincomeB.cashflowfromfinancingactivitiesC.additiontonetincomeD.cashflowfrominvestingactivities2【單選題】(2分)Themaininformationforpreparingthestatementofcashflowscomesfrom.（）A.thecurrentincomestatementB.someaccountsC.alloftheaboveD.thecomparativebalancesheet3【單選題】(2分)InChina,thecashreceiptsfrominterestanddividendsbelongto.（）A.cashflowsfromotheractivitiesB.cashflowsfromfinancingactivitiesC.cashflowsfrominvestingactivitiesD.cashflowsfromoperatingactivities4【判斷題】Themannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()A.對B.錯5【判斷題】Operatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()A.對B.錯第十七章測試1【判斷題】Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）A.對B.錯2.【多選題】正確答案：ABCDThemaincontentsoffinancialmanagementinclude（）A.workingcapitalB.themanagementofinvestment,C.financing,D.profitdistribution.3【判斷題】Investmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）A.對B.錯4.【多選題】正確答案：ACDCorporateinvestorscanbeabsorbedthrough（）A.directinvestmentB.loanC.issuingstocksD.increasingcapitalwithretainedearnings5【單選題】(2分)Workingcapitalmanagementisthemanagementofand.()A.currentliabilities；currentassetsB.noncurrentassets；noncurrentliabilitiesC.noncurrentliabilities；currentassetsD.currentassets；currentliabilities第十八章測試1【判斷題】ThepresentA.對B.錯2【單選題】(2分)IndeterminingthepresentA.PVA=A(/,,)B.PV=FV(/,,)C.FVA=A(/,,)D.FV=PV(/,,)3【單選題】(2分)IndeterminingthepresentA.FVA=A(/,,)B.FV=PV(/,,)C.PV=FV(/,,)D.PVA=A(P/A,,)4【單選題】(2分)IndeterminingthefutureA.PV=FV(/,,)B.PVA=A(P/A,,)C.FVA=A(/A,,)D.FV=PV(/,,)5【判斷題】ItisimportantthatwedevelopthemathematicaltoolsforthetimeA.對B.錯第十九章測試1【單選題】(2分)()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).A.exchangerateB.purerateC.inflationrateD.interestrate2【判斷題】Becauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()A.錯B.對3【判斷題】Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()A.錯B.對4【單選題】(2分)Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()A.attheendofoneyear.B.attheendofonemonth.C.attheendofonehour.D.attheendofoneday.5【判斷題】Banksalsoquoteinterestratesintermsofanannualpercentagerate(APR),whichindicatestheamountofsimpleinterestearnedinoneyear,thatis,theamountofinterestearnedwiththeeffectofcompounding.()A.錯B.對第二十章測試1【判斷題】Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()A.錯B.對2【判斷題】Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()A.錯B.對3【判斷題】Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()A.對B.錯4【單選題】(2分)Theriskofasingleinvestment(suchasastock)isdefinedas,().A.thevariance.B.thedataC.theD.therisk5【判斷題】Foragivenstandarddeviation,investorspreferhigherexpectedreturns,while,foragivenexpectedreturn,investorspreferlowerstandarddeviation.()A.錯B.對第二十一章測試1【判斷題】Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()A.錯B.對2【判斷題】Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()A.對B.錯3【判斷題】EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()A.錯B.對4【判斷題】Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()A.錯B.對5【判斷題】Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()A.對B.錯第二十二章測試1【判斷題】51Municipalbondsareissuedbycorporationsandlocalgovernments.()A.對B.錯2【判斷題】ThefaceA.對B.錯3【判斷題】Corporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()A.錯B.對4【判斷題】Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()A.對B.錯5【判斷題】Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()A.對B.錯第二十三章測試1【單選題】(3分)Cashflowsfromdebtandequityfinancingtransactionsareakindof（）A.operatingactivityB.investmentactivityC.financingactivityD.securitytradingactivity2.【多選題】(3分)正確答案：ABCDWhichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()A.Alloftheabove.B.Bothoftheminvolveaclaimontheissuers’income.C.Bothofthemenableacorporationtoraisefunds.D.Bothofthemcanbelong-termfinancialinstruments.3【單選題】(3分)whichcorporatestrategyESOPisoftenusedas?()A.Securitytradingactivity.B.Operatingstrategy.C.Investmentstrategy.D.Financingstrategy.4【單選題】(3分)Whichisthebenefitofequityfinancing?()A.Thereisnoobligationtorepaythemoney.B.Alloftheabove.C.Interestonthefinancingisdeductible.D.Financingcostisarelativelyfixedexpense.5【單選題】(3分)Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()A.businessriskB.financialriskC.marketriskD.systematicrisk第二十四章測試1【判斷題】(1分Capitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()A.對B.錯2【判斷題】(1分Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()A.錯B.對3【單選題】(2分)Depreciationisincorporatedincashflowsbecauseit.（）A.isacashflowB.isunavoidablecostC.reducestaxliabilityD.involvesanoutflow4.【多選題】正確答案：CDWhichofthefollowingisarelevantcostincapitalbudgeting?（）A.Sunkcost.B.FinancingcostsC.Opportunitycost.D.Allocatedoverheads.5.【多選題】正確答案：ACDWhenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）A.thetimingoftheproject’scashflowsB.thesunkcostoftheproject’scashflowsC.theriskoftheproject’scashflowsD.thesizeoftheproject’scashflows第二十五章測試1【判斷題】(1分OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()A.錯B.對2【判斷題】(1分TheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()A.錯B.對3【單選題】(2分)Asthecostofcapitalincreases,.（）A.projectselectionremainsunchangedB.moreprojectsareacceptedC.noneoftheaboveD.fewerprojectsareaccepted4.【多選題】正確答案：BCTheNPVofaprojectdependsupon.（）A.thecompany’schoiceofaccountingmethodsB.themanager’stastesandpreferencesC.theproject’scashflowsandopportunitycostofcapitalD.NPVisverypopular5.【多選題】正確答案：BCDThefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.A.P/EratioB.IRRC.PPD.NPV第二十六章測試1【判斷題】(1分Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()A.錯B.對2【判斷題】(1分Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()A.錯B.對3【單選題】(2分)Whichoneofthefollowingwilldecreasetheoperatingcycle?（）A.Collectingaccountsreceivablefaster.B.Payingaccountspayablefaster.C.Decreasingtheinventoryturnoverrate.D.Discontinuingthediscountgivenforearlypaymentofaccountsreceivable.4.【多選題】正確答案：BCDWhichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）A.Thenumberofpurchasesmadebythebuye