第一章 单元测试

1、 问题:The passive investor assumes the market is efficient and that stocks are correctly priced to reflect the risk involved in buying the stock. ( )
选项:
A:对
B:错
答案: 【

2、 问题:The term financial statement refers to… ( )
选项:
A:Income statement
B:Cash flow and Fund Flow
C:Balance sheet
D:All the answers are correct
答案: 【All the answers are correct

3、 问题:Which of the following is false regarding why a SWOT Analysis is used? ( )
选项:
A:To build on the strengths of a business
B:To minimize the weaknesses of a business
C:To reduce opportunities available to a business
D:To counteract threats to a business
答案: 【To reduce opportunities available to a business

4、 问题:____ of the profitability of the firm over a period of time such as a year. ( )
选项:
A:The balance sheet is a summary
B:The income statement is a summary
C:That statement of cash flows is a summary
D:The audit report is a summary
答案: 【The income statement is a summary

5、 问题:Financial statements present a numerical picture of a company’s financial and
operating health. ( )
选项:
A:对
B:错
答案: 【

6、 问题:Which of the following SWOT elements are external factors for a business? ( )
选项:
A:Strengths and Weaknesses
B:Opportunities and Threats
C:Strengths and Opportunities
D:Weaknesses and Threats
答案: 【Opportunities and Threats

7、 问题:The __ does not represent continuing operations in any way, but is simply a
snapshot of the total worth of a firm at a given point in time. ( )
选项:
A:income statement
B:balance sheet
C:sources and uses of funds statement
D:none of these is correct
答案: 【balance sheet

8、 问题:Cash inflows arise from _ assets, __ liabilities, and ___ stockholders’ equity. ( )
选项:
A:increasing; increasing; decreasing
B:increasing; decreasing; decreasing
C:decreasing; increasing; increasing
D:decreasing; increasing; decreasing
答案: 【decreasing; increasing; increasing

9、 问题:What is a creditor’s objective in performing an analysis of financial statements? ( )
选项:
A:To decide whether or not the borrower has the ability to repay interest and principal on borrowed funds.
B:To determine the firm’s capital structure.
C:To determine the company’s future earnings stream.
D:To decide whether or not the firm has operated profitably in the past.
答案: 【To decide whether or not the borrower has the ability to repay interest and principal on borrowed funds.

10、 问题:The major device for measuring the profitability of a firm over a defined period of time is
the ( )
选项:
A:income statement.
B:balance sheet.
C:statement of cash flow.
D:none of these is correct
答案: 【income statement.

第二章 单元测试

1、 问题:The transactions between the two claimants (debtors and shareholders) and the firm are the firm’s _ activities. ( )
选项:
A:Investing
B:Financing
C:Operating
D:None of these is correct
答案: 【Financing

2、 问题:Free cash flow does not affect common shareholder’s equity. ( )
选项:
A:对
B:错
答案: 【

3、 问题:The process of comparing various financial factors of a company over a period of time is known as ( )
选项:
A:Inter‐firm comparison
B:Ratio Analysis
C:Intra‐firm comparison
D:Inter‐industry comparison
答案: 【Intra‐firm comparison

4、 问题:If an analyst has reformulate balance sheets and income statements, she does not need a cash flow statement to calculate free cash flow. ( )
选项:
A:对
B:错
答案: 【

5、 问题:A firm generated free cash flow $2,348 million and paid net interest of $23 million after tax. It paid a dividend of $14 million and issued shares for $54 million. There were no share repurchases. What did the treasurer do with the remaining cash flow and for how much? ( )
选项:
A:There was $2,365 of cash left over from the free cash flow and the treasurer used it to buy debt.
B:There was $2,365 of cash left over from the free cash flow and the treasurer used it to buy new shares.
C:There was $2,285 of cash left over from the free cash flow and the treasurer used it to buy debt.
D:There was $2,285 of cash left over from the free cash flow and the treasurer used it to buy new shares.
答案: 【There was $2,365 of cash left over from the free cash flow and the treasurer used it to buy debt.

6、 问题:What drives free cash flow? ( )
选项:
A:financing activities
B:operations
C:dividend
D:none of these is correct
答案: 【operations

7、 问题:Reformulated balance sheets inform analysts about the firm’s strategy for running the business. ( )
选项:
A:对
B:错
答案: 【

8、 问题:Which of the following activities is NOT an investing activity? ( )
选项:
A:borrowing money
B:purchasing plant assets
C:purchasing an investment
D:collecting the principal of a note receivable
答案: 【borrowing money

9、 问题:An operating asset is ( )
选项:
A:used for storing excess cash to be reinvested in operations, pay off debt, or pay dividends.
B:a non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and stocks.
C:used to produce goods or services to sell to customers in operations.
D:none of these is correct
答案: 【used to produce goods or services to sell to customers in operations.

10、 问题:Comparison of financial statements highlights the trend of the ___ of the business. ( )
选项:
A:Financial position
B:Performance
C:Profitability
D:All the answers are correct
答案: 【All the answers are correct

第三章 单元测试

1、 问题:Low profit margins always imply low return on net operating assets. ( )
选项:
A:对
B:错
答案: 【

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