会计与财务管理专业英语知到章节答案智慧树2023年哈尔滨商业大学

会计与财务管理专业英语知到章节测试答案智慧树2023年最新哈尔滨商业大学绪论单元测试Basicaccountingaddressesintroductiontotheconceptsandprinciplesoftheaccountingprocess,thetechnicalandproceduralaspectsofpreparingexternalfinancialstatements.(）

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对Theprimaryfunctionoffinancialaccountingistoprovideusefulfinancialinformationtoexternalusersofthebusinessenterprise.(）

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对第一章测试Accountantsrefertoaneconomiceventasa（）.

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transactionTheprocessofrecordingtransactionshasbecomemoreefficientbecause（）

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computersareusedinprocessingbusinesseventsCommunicationofeconomiceventsisthepartoftheaccountingprocessthatinvolves（）.

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preparingaccountingreportsWhichofthefollowingeventscannotbequantifiedintodollarsandcentsandrecordedasanaccountingtransaction?（）

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Theappointmentofanewaccountingfirmtoperformanaudit.Theuseofcomputersinrecordingbusinessevents（）

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hasmadetherecordingprocessmoreefficient第二章测试Abuildingisofferedforsaleat$500,000butiscurrentlyassessedat$400,000.Thepurchaserofthebuildingbelievesthebuildingisworth$475,000,butultimatelypurchasesthebuildingfor$450,000.Thepurchaserrecordsthebuildingat（）

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$450,000Iftheassetsofacompanyincreaseby$100,000duringtheyearanditsliabilitiesincreaseby$35,000duringthesameyear,thenthechangeinequityofthecompanyduringtheyearmusthavebeen:（）

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anincreaseof$65,000Netincomewillresultduringatimeperiodwhen:（）

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assetsexceedliabilitiesPerformingservicesonaccountwillhavethefollowingeffectsonthecomponentsofthebasicaccountingequation:（）

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increaseassetsandincreaseequityWhichofthefollowingeventsisnotrecordedintheaccountingrecords?（）

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Anemployeeisterminated.第三章测试Whichofthefollowingstatementsaboutnormalaccountbalancesisfalse?（）

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Thenormalaccountbalanceforarevenueaccountisadebitbalance.Whatistheimpactofdebitentries?（）

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Allofthesearetrue.Theinitialbookforrecordingalltransactionsisknownas.（）

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journalTheprocessoftransferringinformationfromjournaltotheledgerisknownas.（）

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postingTheprocessofrecordingtransactionsinthejournalistermed.（）

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journalizing第四章测试Whichstatementbestdescribesprepaidexpenses?()

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Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.IfaccruedsalarieswerenotrecordedonDecember31,howwouldtheaccountbalancesbeaffected?（）

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Assetsareoverstated,equitiesareunderstated.Ontheworksheet,thedebitcolumnofthestatementofprofitorlossandcomprehensiveincomeshowsatotalof$76,300.Thecreditcolumntotalis$82,400.Whatisthenetincomeorloss?（）

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Thenetincomeofthisbusinessis$6,100.PeterAlireceived$5,000forsomeexcavationworktobedonewhentheweatherpermitted.Peterthoughtitwouldbeatleastthreeweeksbeforehecouldstartthejob.Whichstatementbestdescribeshowthetransactionisrecorded?（）

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Aliabilityisdebited,andanassetiscredited.Whichaccountswillappearonthepost-closingtrialbalance.()

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Unearnedrevenue,prepaidinsuranceexpense,cash第五章测试Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()

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错Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()

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对Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()

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错Whichitemisanendproductoftheaccountingprocess?（）

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Financialstatement.Whichcomponentsareincludedinacompletesetoffinancialstatements?（）

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Statementoffinancialposition;;Statementofchangesinowners’equity;;Statementofprofitorlossandothercomprehensiveincomes;;Statementofcashflows.第六章测试Acompanyhas$550,000innetsalesand$193,000ingrossprofit.Thismeansitscostofgoodssoldequals().

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$357,000Acompanypurchased$4,500ofmerchandiseonMay1withtermsof2/10,n/30.OnMay8,itpaidthebalanceowedformerchandise,takinganydiscountitisentitledto.ThecashpaidonMay8is().

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$4,165Foreachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()

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Requireaphysicalcountofinventorytodeterminethequantitiesonhand.;Benormallyusedforrelativelyinexpensivegoods.Whichofthefollowingstatementistrue?（）

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Grossprofit=Salesrevenue−Costofgoodssold.Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.

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costofmerchandise第七章测试Cash,notincludingcashequivalents,includes.()

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coins,currencies,andcheckingaccountsTheentrynecessarytoestablishapettycashfundshouldinclude.()

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adebittopettycashandacredittocashCashisthemostliquidassetandmostsubjecttotheftandfraud.()

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对Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()

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错Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()

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对第八章测试Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()

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cashdiscountAccountsreceivableinformationforspecificcustomersbecauseitreveals.()

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alloftheaboveCompaniesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()

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对Undertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()

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错Acompanyhassalesof$350,000,andestimatesthat0.7%ofitssalesareuncollectible.Theestimatedamountofbaddebtexpenseis$2,450.()

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对第九章测试Goodsintransitareincludedinapurchaser’sinventory.()

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whenthepurchaserisresponsibleforpayingfreightchargesPhysicalcountsofinventory.()

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arenecessarytomeasureandadjustforinventoryshrinkageIncidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()

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对Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()

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错Anadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()

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对第十章测试Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()

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salvagevalueWhichofthefollowingisNOTacharacteristicoffixedasset?()

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Theassetcannotchangethephysicalsubstance.Depreciationisaprocessofdeterminingthevalueofassets.()

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错Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()

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对Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()

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对第十一章测试Grantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()

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patentIfpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()

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historicalcostThemethodofamortizationshouldreflectthepatterninwhichtheeconomicbenefitsoftheintangibleassetsareconsumedorotherwiseusedup.()

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对Intangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()

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对Goodwillistheamountbywhichthepurchasepriceexceedsthefairvalueofthenetassets.()

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对第十二章测试Amountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。

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accountspayableThedifferenceofbetweenabond’sparvalueanditslowerissuepriceoccurswhenthecontractrateislessthanthemarketrate.（）

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discountonbondspayableLiabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()

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对Investorswillbewillingtopaymorethantheparvalueforbondswhenthemarketrateofinterestishigherthanthecontractrateofinterest.()

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错Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()

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对第十三章测试WhichisNOTacharacteristicofpartnerships?（）

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Limitedliability.Whichisthedisadvantageofcorporations?（）

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Governmentregulations.Theworthofashareofstockscanbemeasuredatitsparvalue.()

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错Whenastockisissuedatapricethatislessthanitsparvalue,thestockhasbeensoldatapremium.()

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错Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()

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对第十四章测试Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）

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Totalprofit.Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）

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Productcost.Revenuescanleadtoanincreaseintheowners’equity,andtherefore,theincreaseintheowners’equityshouldberecognizedastheincomeofafirm.()

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错Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()

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对Officeexpensescanberecognizedimmediately.()

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错第十五章测试Howisaprepaymentclassifiedinthestatementoffinancialposition?（）

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Currentassets.WhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）

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ThedeferredincometaxInthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）

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damagesInthestatementofprofitorlossandothercomprehensiveincomes,theupperpartreflectstheoperatingactivities,thelowerpartreflectsthenon-businessactivities,andthecut-offpointistheprofitfortheyear.()

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对Theoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()

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对第十六章测试Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）

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additiontonetincomeThemaininformationforpreparingthestatementofcashflowscomesfrom.（）

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alloftheaboveInChina,thecashreceiptsfrominterestanddividendsbelongto.（）

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cashflowsfrominvestingactivitiesThemannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()

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错Operatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()

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对第十七章测试Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）

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对Themaincontentsoffinancialmanagementinclude（）

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profitdistribution.;workingcapital;themanagementofinvestment,;financing,Investmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）

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错Corporateinvestorscanbeabsorbedthrough（）

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increasingcapitalwithretainedearnings;issuingstocks;directinvestmentWorkingcapitalmanagementisthemanagementofand.()

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currentassets；currentliabilities第十八章测试Thepresentvalueistheexactoppositeofthefuturevalue.()

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对Indeterminingthepresentvalue,wewillusetheformula()

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PV=FV(/,,)Indeterminingthepresentvalueofannuity,wewillusetheformula()

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PVA=A(P/A,,)Indeterminingthefuturevalueofannuity,wewillusetheformula()

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FVA=A(/A,,)Itisimportantthatwedevelopthemathematicaltoolsforthetimevalueofmoneyasthefirststeptowardmakingcapitalallocationdecisions.()

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对第十九章测试()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).

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interestrateBecauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()

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错Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()

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对Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()

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attheendofoneyear.Banksalsoquoteinterestratesintermsofanannualpercentagerate(APR),whichindicatestheamountofsimpleinterestearnedinoneyear,thatis,theamountofinterestearnedwiththeeffectofcompounding.()

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错第二十章测试Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()

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对Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()

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对Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()

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错Theriskofasingleinvestment(suchasastock)isdefinedas,().

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thevariance.Foragivenstandarddeviation,investorspreferhigherexpectedreturns,while,foragivenexpectedreturn,investorspreferlowerstandarddeviation.()

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对第二十一章测试Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()

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对Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()

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对EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()

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对Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()

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对Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()

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错第二十二章测试51Municipalbondsareissuedbycorporationsandlocalgovernments.()

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错Thefacevalueofabonddoesnotalwayscorrespondtotheactualmoneyraisedbecauseofunderwritingfeesandthepossibilitythatthebondmightnotactuallysellforitsfacevaluewhenitisofferedforsaleinitially.()

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对Corporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()

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对Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()

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对Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()

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对第二十三章测试Cashflowsfromdebtandequityfinancingtransactionsareakindof（）

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financingactivityWhichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()

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Bothoftheminvolveaclaimontheissuers’income.;Bothofthemcanbelong-termfinancialinstruments.;Bothofthemenableacorporationtoraisefunds.;Alloftheabove.whichcorporatestrategyESOPisoftenusedas?()

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Financingstrategy.Whichisthebenefitofequityfinancing?()

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Thereisnoobligationtorepaythemoney.Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()

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businessrisk第二十四章测试Capitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()

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错Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()

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错Depreciationisincorporatedincashflowsbecauseit.（）

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isunavoidablecostWhichofthefollowingisarelevantcostincapitalbudgeting?（）

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Opportunitycost.;Allocatedoverheads.Whenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）

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thetimingoftheproject’scashflows;theriskoftheproject’scashflows;thesizeoftheproject’scashflows第二十五章测试OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()

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对TheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()

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对Asthecostofcapitalincreases,.（）

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fewerprojectsareacceptedTheNPVofaprojectdependsupon.（）

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themanager’stastesandpreferences;theproject’scashflowsandopportunitycostofcapitalThefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.

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IRR;PP;NPV第二十六章测试Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()

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对Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()

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对Whichoneofthefollowingwilldecreasetheoperatingcycle?（）

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Decreasingtheinventoryturnoverrate.Whichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）

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Theeasewithwhichthebuyercangoelsewhere.;Thecredittermsthatthesupplierobtainsfromitsownsuppliers.;Thesupplier’stotalriskexposure.Whichofthefollowingstatements