财务管理 HAPTER 2Word下载.docx
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财务管理 HAPTER 2Word下载.docx
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e.aninventoryitem.
CURRENTASSETS
a22.Whichofthefollowingareincludedincurrentassets?
I.equipment
II.inventory
III.accountspayable
IV.cash
a.IIandIVonly
b.IandIIIonly
c.I,II,andIVonly
d.IIIandIVonly
e.II,III,andIVonly
CURRENTLIABILITIES
b23.Whichofthefollowingareincludedincurrentliabilities?
I.notepayabletoasupplierineighteenmonths
II.debtpayabletoamortgagecompanyinninemonths
III.accountspayabletosuppliers
IV.loanpayabletothebankinfourteenmonths
a.IandIIIonly
b.IIandIIIonly
c.IIIandIVonly
d.II,III,andIVonly
e.I,II,andIIIonly
NETWORKINGCAPITAL
c24.Whichoneofthefollowingstatementsconcerningnetworkingcapitaliscorrect?
a.Networkingcapitalisnegativewhencurrentassetsexceedcurrentliabilities.
b.Networkingcapitalincludescash,accountsreceivables,fixedassets,andaccountspayable.
c.Inventoryisapartofnetworkingcapital.
d.Thechangeinnetworkingcapitalisequaltothebeginningnetworkingcapitalminustheendingnetworkingcapital.
e.Networkingcapitalincludesaccountsfromtheincomestatement.
a25.Whichoneofthefollowingstatementsconcerningnetworkingcapitaliscorrect?
a.Thegreaterthenetworkingcapital,thegreatertheabilityofafirmtomeetitsshort-termobligations.
b.Thechangeinnetworkingcapitalisequaltocurrentassetsminuscurrentliabilities.
c.Depreciationmustbeaddedbacktocurrentassetswhencomputingthechangeinnetworkingcapital.
d.Networkingcapitalisequaltolong-termassetsminuslong-termliabilities.
e.Networkingcapitalisapartoftheoperatingcashflow.
BALANCESHEET
d26.Anincreaseintotalassets:
a.meansthatnetworkingcapitalisalsoincreasing.
b.requiresaninvestmentinfixedassets.
c.meansthatshareholders’equitymustalsoincrease.
d.mustbeoffsetbyanequalincreaseinliabilitiesandshareholders’equity.
e.canonlyoccurwhenafirmhaspositivenetincome.
LIQUIDITY
c27.Whichoneofthefollowingaccountsisthemostliquid?
a.inventory
b.building
c.accountsreceivable
d.equipment
e.patent
b28.Whichofthefollowingaccountsgenerallyincreaseinvaluewhenafirmsellsshares
ofitscommonstockatapriceinexcessofparvalue?
I.retainedearnings
II.paid-insurplus
III.commonstock
IV.preferredstock
a.IandIIonly
d.I,II,andIIIonly
e29.Whichoneofthefollowingstatementsconcerningliquidityiscorrect?
a.Ifyoucansellanassettoday,itisaliquidasset.
b.Ifyoucansellanassetnextyearatapriceequaltoitsactualvalue,theassetishighlyliquid.
c.Trademarksandpatentsarehighlyliquid.
d.Thelessliquidityafirmhas,thelowertheprobabilitythefirmwillencounterfinancial
difficulties.
e.Balancesheetaccountsarelistedinorderofdecreasingliquidity.
d30.Liquidityis:
a.ameasureoftheuseofdebtinafirm’scapitalstructure.
b.equaltocurrentassetsminuscurrentliabilities.
c.equaltothemarketvalueofafirm’stotalassetsminusitscurrentliabilities.
d.valuabletoafirmeventhoughliquidassetstendtobelessprofitabletoown.
e.generallyassociatedwithintangibleassets.
SHAREHOLDERS’EQUITY
d31.Whichofthefollowingaccountsareincludedinshareholders’equity?
I.interestpaid
II.retainedearnings
III.paidinsurplus
IV.long-termdebt
b.IIandIVonly
c.IandIVonly
d.IIandIIIonly
e.IandIIIonly
c32.Shareholders’equity:
a.includescommonstock,paidinsurplus,retainedearnings,andlong-termdebt.
b.onabalancesheetisequivalenttothemarketvalueoftheoutstandingsharesofstock.
c.includesallofafirm’searningsretainedbythefirmtodate.
d.increases,allelseequal,whenthedividendspaidaregreaterthanthenetincomeforayear.
e.includesthebookvalueofanybondsissuedbythefirm.
FINANCIALLEVERAGE
b33.Thehigherthedegreeoffinancialleverageemployedbyafirm,the:
a.lowertheprobabilitythatthefirmwillencounterfinancialdistress.
b.greatertheamountofdebtincurred.
c.greaterthenumberofsharesofcommonstockissued.
d.greaterthecashflowtocreditorseachyear.
e.lowerthepotentialgainstoshareholders.
BOOKVALUE
b34.Bookvalue:
a.isequivalenttomarketvalueforfirmswithfixedassets.
b.isbasedonhistorical
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