-
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笔试题
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考试题型：
一、从下列选项中选出最佳答案
(40x1.5=60
分
)
二、计算题（
10x2=20
分）
三、段落中英互译（
5x4=20
分）
PartIC
hoicequestions
40x1.5=60
point
s)(Pleasewriteyouranswerinthefollowingtable)
ialstatementdoesnotinclude()
statement
gsheet
easeinwhichoneofthefollowingwillincreasetheoperati
ngcashflow?
rent
entdepreciation
cessofplanni
ngandmanagingafirm’slong
-terminvestment
siscalled:
ialdepreciation.
lstructure.
uivalentsinclude()
ories
dexpenses
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ernalrateofretu
rnforaprojectwillincreaseif:
alamountofthecashinflowsisreduced.
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vagevalueoftheprojectisomittedfromtheanal
y
sis.
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fthefollowingbelongstocurrentliabilities?()
dexpenses
ayable
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nt$$,thebrakesareactingupandyo
ua
yzingthebrakesit
uation,the
$$500youspentfixingthetransmissionisa(n)___cost.
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fthefollowingstatementsarecorrectconcerni
ngdiversifiablerisks?
ifiableriskscanbe
essentiallyeliminatedbyinvestinginseveralsecuritie
s.
ketrewardsinvestorsfordiversifiabler
iskbypayingariskpremium.
III.
Diversifiablerisksaregenerallyassociatedwithanin dividualfirmorindustry.
asuresdiversifiablerisk.
Vonly
IIonly
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fthefollowingis
aliabilityaccount?
（）
onalpaid-incapital
lateddepreciation
tantsemplo
yedbylargecorporationsmayworkintheareasofthefollow
ingexcept
()
ing
tproducing
ration’sfi
rstsaleofequitymadeavailabletothepubliciscalle
da(n):
（）
eplacement.
lpublicoffering(
IPO).edequityoffering(SEO).
rddeviationmeasures____risk.
atic
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13.()isthevalueatsomefutureti
meofapresentamountofmoney,oraseriesofpayments,eval
uated
atagiveninterestrate.
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value
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ereCorporationissues1million$$tedinte
restrateis8%peryea
therealinterestrateof
thebond?()
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A.6%
B.4%C.10%D.(1+8%/2)
2
-1
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rmpurchasedawar
ehousefor$$335,arsago,repairsweremadetoth
ebuildingwhichcost$$60,ualtaxesonthepr
opertyare$$20,ehousehasacurre
ntbookvalue
of$$268,000andamarketvalueof$$295,ehouseistotallypai
dforandsolelyo
ompanydecidestoassignthis
warehousetoanewproject,whatvalue,ifany,
shouldbeincludedintheinitialcashflowoftheprojectfo
rthisbuilding?
（）
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A.$$268,000B.$$295,000C.$$395,
000D.$$515,000
neofthefollowingwilldecre
asetheoperatingcycle?
accountspayablefaster
tinuin
gthediscountgivenforearlypaymentofanaccountsreceiv
able
singtheinventoryturnoverrate
tingaccountsreceivablefaster
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thatdividendsofacommonstockwi
llbemaintainedatDforever,andtherequiredreturno
fthestockholderisr,theparvalueofthestockism
,thevalueofthestockis()
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.m+DC.m+D/rD.D/r
fthefollowingitemshasthemostrisk?()
stock
19.()equalsthegrosspro
fitdividedbynetsalesofafirm.
onequity <
/p>
20.()istheratiosthatmeasureafirm’sabilit
ytomeetshort
-termobligations
tyratios
ivityanalysishelpsyoudeterminethe:
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fpossibleoutcom
esgivenpossiblerangesforeveryvariable.
towhichthenetpresentvaluereactstochangesinasinglev
ariable.
sentvaluegiventhebestandthewor
stpossiblesituations.
towhichaprojectis
reliantuponthefixedcosts.
ingGAAPrevenu
eisrecognizedasincomewhen:
（）
actissignedtoperformaserviceordeliverag
ood.
nsactioniscompleteandthegoodsorser
vicesdelivered.
tisreceived.
taxesarepaid.
heabove.
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23.()istheresultofNetProfitMa
rgin×totalassetturnover×(totalassets/shareholders’
eq
uity)
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menttaxlawadjustmentis()toafirm.
-specificrisk
fthefollowings
tatementsconcerningtheincomestatementisnottrue?
uresperformanceoveraspecificperiodoftime.
rminesafter-taxincomeofthefirm.
udesdeferredtaxes.
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