第一章 单元测试

1、 问题:What should be the primary goal of financial management? ( )
选项:
A:Increased earnings
B:Maximizing cash flow
C:Maximizing shareholder wealth
D:Minimizing risk of the firm
答案: 【
Maximizing shareholder wealth

2、 问题:Agency theory examines the relationship between the ( )
选项:
A:shareholders of the firm and the firm’s investment banker.
B:owners of the firm and the managers of the firm.
C:board of directors and large institutional investors.
D:shareholders and the firm’s transfer agent.
答案: 【
owners of the firm and the managers of the firm.

3、 问题:A corporation is ( )
选项:
A:owned by stockholders who enjoy the privilege of limited liability.
B:easily divisible between owners.
C:a separate legal entity with unlimited life.
D:an entity which pays corporate tax.
答案: 【
owned by stockholders who enjoy the privilege of limited liability.
easily divisible between owners.
a separate legal entity with unlimited life.
an entity which pays corporate tax.

4、 问题:The emphasis of financial management has been on the relationship between risk and return. ( )
选项:
A:对
B:错
答案: 【

5、 问题:Profits of sole proprietorships are taxed at corporate tax rates. ( )
选项:
A:对
B:错
答案: 【

第二章 单元测试

1、 问题:Elgin Battery Manufacturers had sales of $1,000,000 in 2015 and their cost of goods sold is $700,000. Selling and administrative expenses were $100,000. Depreciation expense was $80,000 and interest expense for the year was $10,000. The firm’s tax rate is 30 percent. What is the dollar amount of taxes paid in 2015? ( )
选项:
A:$36,000
B:$117,800
C:$33,000
D:$300,000
答案: 【
$33,000

2、 问题:Which of the following would not be classified as a current asset? ( )
选项:
A:Marketable securities
B:Plant property and equipment
C:Prepaid expenses
D:Inventory
答案: 【
Plant property and equipment

3、 问题:Which of the following is a primary source of raising money or capital for the firm? ( )
选项:
A:Assets
B:Common stock
C:Preferred stock
D:Bonds
答案: 【
Common stock
Preferred stock
Bonds

4、 问题:The income statement is the major device for measuring the profitability of a firm over a period of time. ( )
选项:
A:对
B:错
答案: 【

5、 问题:A balance sheet represents the assets, liabilities, and owner’s equity of a company at a given point in time. ( )
选项:
A:对
B:错
答案: 【

第三章 单元测试

1、 问题:A firm has a debt-to-equity ratio of 40%, a debt of $250,000, and a net income of $100,000. The return on equity is ( )
选项:
A:60%.
B:16%.
C:30%.
D:There’s not enough information to determine the return on equity
答案: 【
16%.

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