在线网课知慧《会计与财务管理专业英语(哈尔滨商业大学)》单元测试考核答案

绪论单元测试1【判断题】Basicaccountingaddressesintroductiontotheconceptsandprinciplesoftheaccountingprocess,thetechnicalandproceduralaspectsofpreparingexternalfinancialstatements.(）A.错B.对2【判断题】Theprimaryfunctionoffinancialaccountingistoprovideusefulfinancialinformationtoexternalusersofthebusinessenterprise.(）A.对B.错第一章测试1【单选题】(2分)Accountantsrefertoaneconomiceventasa（）.A.purchaseB.transactionC.saleD.changeinownership2【单选题】(2分)Theprocessofrecordingtransactionshasbecomemoreefficientbecause（）A.fewereventscanbequantifiedinfinancialtermsB.businesseventsarerecordedonlyattheendoftheyearC.morepeoplehavebeenhiredtorecordbusinesstransactionsD.computersareusedinprocessingbusinessevents3【单选题】(2分)Communicationofeconomiceventsisthepartoftheaccountingprocessthatinvolves（）.A.identifyingeconomiceventsB.preparingaccountingreportsC.recordingandclassifyinginformationD.quantifyingtransactionsintodollarsandcents4【单选题】(2分)Whichofthefollowingeventscannotbequantifiedintodollarsandcentsandrecordedasanaccountingtransaction?（）A.Thepurchaseofanewcomputer.B.Paymentofincometaxes.C.Theappointmentofanewaccountingfirmtoperformanaudit.D.Thesaleofstoreequipment.5【单选题】(2分)Theuseofcomputersinrecordingbusinessevents（）A.hasmadetherecordingprocessmoreefficientB.iseconomicalonlyforlargebusinessesC.hasgreatlyimpactedtheidentificationstageoftheaccountingprocessD.doesnotusethesameprinciplesasmanualaccountingsystems第二章测试1【单选题】(2分)Abuildingisofferedforsaleat$500,000butiscurrentlyassessedat$400,000.Thepurchaserofthebuildingbelievesthebuildingisworth$475,000,butultimatelypurchasesthebuildingfor$450,000.Thepurchaserrecordsthebuildingat（）A.$475,000B.$50,000C.$400,000D.$450,0002【单选题】(2分)Iftheassetsofacompanyincreaseby$100,000duringtheyearanditsliabilitiesincreaseby$35,000duringthesameyear,thenthechangeinequityofthecompanyduringtheyearmusthavebeen:（）A.anincreaseof$135,000B.anincreaseof$65,000C.adecreaseof$135,000D.adecreaseof$65,0003【单选题】(2分)Netincomewillresultduringatimeperiodwhen:（）A.assetsexceedliabilitiesB.expensesexceedrevenuesC.assetsexceedrevenuesD.revenuesexceedexpenses4【单选题】(2分)Performingservicesonaccountwillhavethefollowingeffectsonthecomponentsofthebasicaccountingequation:（）A.increaseassetsandincreaseequityB.increaseassetsanddecreaseequityC.increaseliabilitiesandincreaseequityD.increaseassetsandincreaseliabilities5【单选题】(2分)Whichofthefollowingeventsisnotrecordedintheaccountingrecords?（）A.Anemployeeisterminated.B.Equipmentispurchasedonaccount.C.Cashinvestmentismadeintothebusiness.D.Acompanypaysacashdividend.第三章测试1【单选题】(2分)Whichofthefollowingstatementsaboutnormalaccountbalancesisfalse?（）A.Thenormalaccountbalanceforarevenueaccountisadebitbalance.B.Thenormalaccountbalanceforanassetaccountisadebitbalance.C.Thenormalaccountbalanceforanexpenseaccountisadebitbalance.D.Thenormalaccountbalanceforaliabilityisacreditbalance.2【单选题】(2分)Whatistheimpactofdebitentries?（）A.Decreaseliabilities.B.Increaseassets.C.Allofthesearetrue.D.Increaseexpenses.3【单选题】(2分)Theinitialbookforrecordingalltransactionsisknownas.（）A.journalB.trialbalanceC.ledgerD.worksheet4【单选题】(2分)Theprocessoftransferringinformationfromjournaltotheledgerisknownas.（）A.preparingfinancialstatementsB.journalizingC.preparingatrialbalanceD.posting5【单选题】(2分)Theprocessofrecordingtransactionsinthejournalistermed.（）A.postingB.reversingC.journalizingD.adjustment第四章测试1【单选题】(2分)Whichstatementbestdescribesprepaidexpenses?()A.Outflowsofassetsfromprovidingproductsorservicestocustomers.B.Amountspaidinadvanceforservicestheentitywillreceiveinthefuture.C.Amountsduetotheentityfromothers.D.Amountsreceivedbytheentityforservicesyettobeperformed.2【单选题】(2分)IfaccruedsalarieswerenotrecordedonDecember31,howwouldtheaccountbalancesbeaffected?（）A.Assetsareoverstated,equitiesareunderstated.B.Liabilitiesareoverstated,equitiesareunderstated.C.Liabilitiesareunderstated,equitiesareoverstated.D.Assetsareunderstated,equitiesareoverstated.3【单选题】(2分)Ontheworksheet,thedebitcolumnofthestatementofprofitorlossandcomprehensiveincomeshowsatotalof$76,300.Thecreditcolumntotalis$82,400.Whatisthenetincomeorloss?（）A.Thenetincomeofthisbusinessis$7,100.B.Thelossofthisbusinessis$6,100.C.Thenetincomeofthisbusinessis$6,100.D.Thelossofthisbusinessis$7,100.4【单选题】(2分)PeterAlireceived$5,000forsomeexcavationworktobedonewhentheweatherpermitted.Peterthoughtitwouldbeatleastthreeweeksbeforehecouldstartthejob.Whichstatementbestdescribeshowthetransactionisrecorded?（）A.Anassetisdebited,andarevenueiscredited.B.Aliabilityisdebited,andanassetiscredited.C.Awithdrawalisdebited,andanassetiscredited.D.Anassetisdebited,andaliabilityiscredited.5【单选题】(2分)Whichaccountswillappearonthepost-closingtrialbalance.()A.Unearnedrevenue,prepaidinsuranceexpense,cashB.Consultingrevenue,prepaidrentexpense,cashC.Consultingrevenue,insuranceexpense,cashD.Unearnedrevenue,insuranceexpense,cash第五章测试1【判断题】(1分Thestatementthatshowsnetincomeforaperiodisknownasthestatementofcashflows.()A.对B.错2【判断题】(1分Thestatementthatshowsnetlossforaperiodisknownasthestatementofprofitorlossandothercomprehensiveincome.()A.错B.对3【判断题】(1分Thestatementofchangesinowners’equitycontainsassets,liabilitiesandcapital.()A.对B.错4【单选题】(2分)Whichitemisanendproductoftheaccountingprocess?（）A.Financialstatement.B.Ledger.C.Trialbalance.D.Journal.5.【多选题】正确答案：ABCDWhichcomponentsareincludedinacompletesetoffinancialstatements?（）A.Statementofprofitorlossandothercomprehensiveincomes;B.Statementofchangesinowners’equity;C.Statementoffinancialposition;D.Statementofcashflows.第六章测试1【单选题】(2分)Acompanyhas$550,000innetsalesand$193,000ingrossprofit.Thismeansitscostofgoodssoldequals().A.$357,000B.$743,000C.$193,000D.$550,0002【单选题】(2分)Acompanypurchased$4,500ofmerchandiseonMay1withtermsof2/10,n/30.OnMay8,itpaidthebalanceowedformerchandise,takinganydiscountitisentitledto.ThecashpaidonMay8is().A.$4,410B.$4,200C.$4,165D.$4,5003.【多选题】正确答案：CEForeachstatementbelow,identifywhichstatementappliestotheperiodicinventorysystem.()A.Keeparunningcomputerizedrecordofmerchandiseinventory.B.Usebarcodestokeepup-to-the-minuterecordsofinventory.C.Requireaphysicalcountofinventorytodeterminethequantitiesonhand.D.Achievebettercontrolovermerchandiseinventory.E.Benormallyusedforrelativelyinexpensivegoods.4【单选题】(2分)Whichofthefollowingstatementistrue?（）A.Salesrevenue+Costofgoodssold=Grossprofit.B.Grossprofit−Costofgoodssold=Salesrevenue.C.Grossprofit=Salesrevenue−Costofgoodssold.D.Salesrevenue+Grossprofit=Costofgoodssale.5【单选题】(2分)Whentheperpetualinventorysystemisused,theinventorysoldisdebitedto（）.A.salesB.suppliesexpenseC.costofmerchandiseD.merchandiseinventory第七章测试1【单选题】(2分)Cash,notincludingcashequivalents,includes.()A.two-yearcertificatesofdepositB.coins,currencies,andcheckingaccountsC.postagestampsBD.moneymarketfundsE.IOUs2【单选题】(2分)Theentrynecessarytoestablishapettycashfundshouldinclude.()A.adebittopettycashandacredittocashB.adebittocashandacredittopettycashC.adebittocashandacredittocashoverandshortD.adebittocashandacredittopettycashoverandshortE.adebittopettycashandacredittoaccountsreceivable3【判断题】Cashisthemostliquidassetandmostsubjecttotheftandfraud.()A.对B.错4【判断题】Afterpreparingabankreconciliation,adjustmentsmustbemadefortheitemsreconcilingthebankbalanceandtheitemsreconcilingthebookbalance.()A.错B.对5【判断题】Abankreconciliationexplainsanydifferencesbetweenthebalanceofacheckingaccountinthedepositor’srecordsandthebalancereportedinthebankstatement.()A.错B.对第八章测试1【单选题】(2分)Whenacustomerpurchasesmerchandiseinventoryfromabusinessorganization,hemaybegivenadiscount,whichisdesignedtoinducepromptpayment.Suchadiscountiscalledthe.()A.tradediscountB.cashdiscountC.enhancementdiscountD.nominaldiscount2【单选题】(2分)Accountsreceivableinformationforspecificcustomersbecauseitreveals.()A.howmucheachcustomerhaspurchasedoncreditB.alloftheaboveC.howmucheachcustomerstillowesD.howmucheachcustomerhaspaidE.thebasisforsendingbillstocustomers3【判断题】Companiesusetwomethodstoaccountforuncollectibleaccounts:thedirectwrite-offmethodandtheallowancemethod.()A.对B.错4【判断题】Undertheallowancemethodofaccountingforuncollectibleaccountsreceivable,noattemptismadetoestimatethebaddebtexpense.()A.对B.错5【判断题】Acompanyhassalesof$350,000,andestimatesthat0.7%ofitssalesareuncollectible.Theestimatedamountofbaddebtexpenseis$2,450.()A.错B.对第九章测试1【单选题】(2分)Goodsintransitareincludedinapurchaser’sinventory.()A.atanytimeduringtransitB.whenthepurchaserisresponsibleforpayingfreightchargesC.afterthehalf-waypointbetweenthebuyerandthesellerD.whenthesupplierisresponsibleforpayingfreightchargesE.ifthegoodsareshippedtoFOBdestination2【单选题】(2分)Physicalcountsofinventory.()A.requiretheuseofhand-heldportablecomputersB.arenotnecessaryundertheperpetualinventorysystemC.arenotnecessaryunderthecost-to-benefitconstraintD.arenecessarytomeasureandadjustforinventoryshrinkageE.mustbetakenatleastonceamonth3【判断题】Incidentalcostsoftenaddedtothecostsofinventoryincludeimportduties,freight,storage,andinsurance.()A.对B.错4【判断题】Thecostflowassumptionadoptedmustbeconsistentwiththephysicalmovementofthegoods.()A.错B.对5【判断题】Anadvantageoftheweightedaverageinventorymethodisthatittendstosmoothouttheerraticchangesincosts.()A.错B.对第十章测试1【单选题】(2分)Theestimateofamounttoberecoveredattheendofanasset’susefullifeis.()A.costB.depreciationC.salvageD.netA.Theassetmustbeheldforuseandnotforinvestment.B.Theassetmustbetangibleinnature.C.Theassetmusthaveanexpectedlifeofmorethanoneyear.D.Theassetcannotchangethephysicalsubstance.3【判断题】DepreciationisaprocessofdeterminingtheA.对B.错4【判断题】Anincreaseinrepairandmaintenancecostsandadecreaseinrevenue-producingabilityinthelateryearsofanasset’susefullifesuggestthatacceleratedmethodscanbettermatchrevenuesandexpenses.()A.错B.对5【判断题】Thechoiceofdepreciationmethodsrequiresthatthedepreciationmethodusedreflectsthepatterninwhichtheasset’sfutureeconomicbenefitsareexpectedtobeconsumedbytheentity.()A.错B.对第十一章测试1【单选题】(2分)Grantedbythegovernment,conveyingtheexclusiverighttouseaproductorprocessforaperiodofcertainyearsis.()A.franchiseandlicenseB.trademarkC.copyrightD.patent2【单选题】(2分)Ifpurchasedexternally,intangibleassetsshouldbeinitiallyrecordedattheir.()A.bookB.amortizedcostC.historicalcostD.fairA.对B.错4【判断题】Intangibleassetswithalimitedusefullifesuchaspatentsareusuallyconvertedtoexpensesoveranumberofaccountingperiods.()A.对B.错5【判断题】GoodwillistheamountbywhichthepurchasepriceexceedsthefairA.错B.对第十二章测试1【单选题】(2分)Amountsowedtoothersforgoods,suppliesandservicespurchasedonaccountare（）。A.accountspayableB.notespayableC.bondspayableD.cash2【单选题】(2分)Thedifferenceofbetweenabond’sparA.bondsB.thecarryingC.themarketrateD.discountonbondspayable3【判断题】Liabilitiesareprobablefuturesacrificesofeconomicbenefitsarisingfrompresentobligationsofaparticularentitytotransferassetsorprovideservicestootherentitiesinthefutureasaresultofpasttransactionsorevents.()A.对B.错4【判断题】InvestorswillbewillingtopaymorethantheparA.对B.错5【判断题】Accountspayableareamountsowedtoothersforgoods,suppliesandservicespurchasedonaccount.()A.错B.对第十三章测试1【单选题】(2分)WhichisNOTacharacteristicofpartnerships?（）A.Mutualagency.B.Co-ownershipofproperty.C.Limitedlife.D.Limitedliability.2【单选题】(2分)Whichisthedisadvantageofcorporations?（）A.Governmentregulations.B.Continuouslife.C.Transferableownershiprights.D.Separatelegalentities.3【判断题】TheworthofashareofstockscanbemeasuredatitsparA.对B.错4【判断题】WhenastockisissuedatapricethatislessthanitsparA.对B.错5【判断题】Preferredstocksaresuperiortocommonstockswithrespecttocorporations’assets,profitdistribution,etc.()A.对B.错第十四章测试1【单选题】(2分)Whichofthefollowingindicatorscanreflectthefullfinancialresultsofafirm?（）A.Netprofit.B.Totalprofit.C.Operatingprofit.D.Profitfromprincipaloperations.2【单选题】(2分)Whichoftheoptionsisthemostimportantfactoraffectingthepriceoftheproducts?（）A.Salesprofit.B.Financialexpenses.C.Productcost.D.Salestax.3【判断题】Revenuescanleadtoanincreaseintheowners’equity,andtherefore,theincreaseintheowners’equityshouldberecognizedastheincomeofafirm.()A.错B.对4【判断题】Theuseofthepercentagemethodofcompletioninlabortransactionsmustbemadeonlyiftheresultsoftheprovisionoflaborservicescanbereliablyestimated.()A.对B.错5【判断题】Officeexpensescanberecognizedimmediately.()A.错B.对第十五章测试1【单选题】(2分)Howisaprepaymentclassifiedinthestatementoffinancialposition?（）A.Currentliabilities.B.Currentassets.C.Non-currentassets.D.Non-currentliabilities2【单选题】(2分)WhichofthefollowingitemsdoesNOTbelongtolong-termdebts?（）A.BondspayableB.Long-termborrowingC.ThedeferredincometaxD.Long-termpayables3【单选题】(2分)Inthefollowingoptions,shouldbeaccountedasnon-operatingexpenses.（）A.damagesB.advertisingC.dischargeD.legalfees4【判断题】Inthestatementofprofitorlossandothercomprehensiveincomes,theupperpartreflectstheoperatingactivities,thelowerpartreflectsthenon-businessactivities,andthecut-offpointistheprofitfortheyear.()A.错B.对5【判断题】Theoperatingprofitisanenterprise’sbusinessincomeandthedifferencebetweentheoperatingcostsandtaxes.Itincludesboththeprofitonsalesandotherbusinessprofits,andisbasedonthesumofthetwominusthemanagementexpensesandfinancialexpenses.()A.对B.错第十六章测试1【单选题】(2分)Whenweusetheindirectmethodtopreparethestatementofcashflows,theamortizationofgoodwillshouldbepresentedasa(n).（）A.deductionfromnetincomeB.cashflowfromfinancingactivitiesC.additiontonetincomeD.cashflowfrominvestingactivities2【单选题】(2分)Themaininformationforpreparingthestatementofcashflowscomesfrom.（）A.thecurrentincomestatementB.someaccountsC.alloftheaboveD.thecomparativebalancesheet3【单选题】(2分)InChina,thecashreceiptsfrominterestanddividendsbelongto.（）A.cashflowsfromotheractivitiesB.cashflowsfromfinancingactivitiesC.cashflowsfrominvestingactivitiesD.cashflowsfromoperatingactivities4【判断题】Themannerofpresentationofcashflowsamongoperating,investingandfinancingactivitiesdependsonthenatureoftheentity.()A.对B.错5【判断题】Operatingcashflowsandinvestmentflowscanberelatedtomatchingcashrecoveryfromoperationstoinvestment.()A.对B.错第十七章测试1【判断题】Makingfinancialdecisionsisanintegralpartofallformsandsizesofbusinessorganizationsfromsmallprivately-heldfirmstolargepublicly-tradedcorporations.（）A.对B.错2.【多选题】正确答案：ABCDThemaincontentsoffinancialmanagementinclude（）A.workingcapitalB.themanagementofinvestment,C.financing,D.profitdistribution.3【判断题】Investmentmeansthebehavioroffinancingmoneybyanenterpriseaccordingtotheneedsofacertainproject.（）A.对B.错4.【多选题】正确答案：ACDCorporateinvestorscanbeabsorbedthrough（）A.directinvestmentB.loanC.issuingstocksD.increasingcapitalwithretainedearnings5【单选题】(2分)Workingcapitalmanagementisthemanagementofand.()A.currentliabilities；currentassetsB.noncurrentassets；noncurrentliabilitiesC.noncurrentliabilities；currentassetsD.currentassets；currentliabilities第十八章测试1【判断题】ThepresentA.对B.错2【单选题】(2分)IndeterminingthepresentA.PVA=A(/,,)B.PV=FV(/,,)C.FVA=A(/,,)D.FV=PV(/,,)3【单选题】(2分)IndeterminingthepresentA.FVA=A(/,,)B.FV=PV(/,,)C.PV=FV(/,,)D.PVA=A(P/A,,)4【单选题】(2分)IndeterminingthefutureA.PV=FV(/,,)B.PVA=A(P/A,,)C.FVA=A(/A,,)D.FV=PV(/,,)5【判断题】ItisimportantthatwedevelopthemathematicaltoolsforthetimeA.对B.错第十九章测试1【单选题】(2分)()isarateatwhichinterestispaidbyaborrower(debtor)fortheuseofmoneythatheorsheborrowedfromalender(creditor).A.exchangerateB.purerateC.inflationrateD.interestrate2【判断题】Becauseitdoesnotincludetheeffectofcompounding,theAPRquoteistypicallymorethantheactualamountofinterestthatyouwillearn.()A.错B.对3【判断题】Interest-ratetargetisavitaltoolofmonetarypolicy,andistakenintoaccountwhendealingwithvariableslikeinvestment,inflationandunemployment.()A.错B.对4【单选题】(2分)Theinterestrateisoftenstatedasaneffectiveannualrate(EAR),whichindicatesthetotalamountofinterestthatwillbeearned()A.attheendofoneyear.B.attheendofonemonth.C.attheendofonehour.D.attheendofoneday.5【判断题】Banksalsoquoteinterestratesintermsofanannualpercentagerate(APR),whichindicatestheamountofsimpleinterestearnedinoneyear,thatis,theamountofinterestearnedwiththeeffectofcompounding.()A.错B.对第二十章测试1【判断题】Generally,riskisdefinedasuncertaintyaboutreturnsderivedfrominvestinginafinancialasset.()A.错B.对2【判断题】Tobespecificaboutthedefinitionofrisk,weusestatisticalmeasures()A.错B.对3【判断题】Awiderrangeofpossiblerealizedreturnsmeansthatastockisnotriskier.()A.对B.错4【单选题】(2分)Theriskofasingleinvestment(suchasastock)isdefinedas,().A.thevariance.B.thedataC.theD.therisk5【判断题】Foragivenstandarddeviation,investorspreferhigherexpectedreturns,while,foragivenexpectedreturn,investorspreferlowerstandarddeviation.()A.错B.对第二十一章测试1【判断题】Thedebtratioisacompany’slong-termdebtsdividedbyitsnetassets.()A.错B.对2【判断题】Quickassetsofanenterprisegenerallyrefertothecurrentassetsminusunstableinventoriesandprepaidexpenses.()A.对B.错3【判断题】EPSisanimportantindicatorforinvestorstoanalyzetheprofitabilityofenterprises.IfthereisasignificantdeclineinEPSinaperiodcomparedwiththepreviousperiod,itmeansadeclineintheprofitabilityofenterprises.()A.错B.对4【判断题】Duetodifferentincomecalculationstandards,thecalculationmethodsofthereturnontotalassetsarealsodifferent.()A.错B.对5【判断题】Themainfunctionoftheasset-liabilityratioindexistorevealtheliquidityofallassetsofanenterprise.()A.对B.错第二十二章测试1【判断题】51Municipalbondsareissuedbycorporationsandlocalgovernments.()A.对B.错2【判断题】ThefaceA.对B.错3【判断题】Corporatebondsaresecuritiesissuedbycorporations.Theyaccountforasignificantamountofinvestedcapital.()A.错B.对4【判断题】Acashdiscountallowsareductioninpriceifthepaymentismadewithinaspecifiedtimeperiod.()A.对B.错5【判断题】Inprovidingloansandotherservices,abankmayrequirethatbusinesscustomerseitherpayafeefortheserviceormaintaintheminimumaverageaccountbalance.()A.对B.错第二十三章测试1【单选题】(3分)Cashflowsfromdebtandequityfinancingtransactionsareakindof（）A.operatingactivityB.investmentactivityC.financingactivityD.securitytradingactivity2.【多选题】(3分)正确答案：ABCDWhichofthefollowingstatementsaboutthecharacteristicsofdebtandequityistrue?()A.Alloftheabove.B.Bothoftheminvolveaclaimontheissuers’income.C.Bothofthemenableacorporationtoraisefunds.D.Bothofthemcanbelong-termfinancialinstruments.3【单选题】(3分)whichcorporatestrategyESOPisoftenusedas?()A.Securitytradingactivity.B.Operatingstrategy.C.Investmentstrategy.D.Financingstrategy.4【单选题】(3分)Whichisthebenefitofequityfinancing?()A.Thereisnoobligationtorepaythemoney.B.Alloftheabove.C.Interestonthefinancingisdeductible.D.Financingcostisarelativelyfixedexpense.5【单选题】(3分)Theequityriskderivedfromafirm’scapitalstructurepolicyiscalled()A.businessriskB.financialriskC.marketriskD.systematicrisk第二十四章测试1【判断题】(1分Capitalbudgetingistheprocessofevaluatingandselectingshort-terminvestmentsconsistentwithafirm’sgoalofownerwealthmaximization.()A.对B.错2【判断题】(1分Sunkcostsandfinancialcostsarebothirrelevantforprojectvaluation.()A.错B.对3【单选题】(2分)Depreciationisincorporatedincashflowsbecauseit.（）A.isacashflowB.isunavoidablecostC.reducestaxliabilityD.involvesanoutflow4.【多选题】正确答案：CDWhichofthefollowingisarelevantcostincapitalbudgeting?（）A.Sunkcost.B.FinancingcostsC.Opportunitycost.D.Allocatedoverheads.5.【多选题】正确答案：ACDWhenconsideringacapitalbudgetingproject,theinvestorshouldconsider.（）A.thetimingoftheproject’scashflowsB.thesunkcostoftheproject’scashflowsC.theriskoftheproject’scashflowsD.thesizeoftheproject’scashflows第二十五章测试1【判断题】(1分OneadvantageofthePPmethodisthatitprovidesaroughmeasureofaproject’sliquidityandrisk.()A.错B.对2【判断题】(1分TheNPVmethodwillacceptaproject,iftheNPVisgreaterthanzero.()A.错B.对3【单选题】(2分)Asthecostofcapitalincreases,.（）A.projectselectionremainsunchangedB.moreprojectsareacceptedC.noneoftheaboveD.fewerprojectsareaccepted4.【多选题】正确答案：BCTheNPVofaprojectdependsupon.（）A.thecompany’schoiceofaccountingmethodsB.themanager’stastesandpreferencesC.theproject’scashflowsandopportunitycostofcapitalD.NPVisverypopular5.【多选题】正确答案：BCDThefollowingaremeasuresusedbyfirmswhenmakingcapitalbudgetingdecisionsinclude（）.A.P/EratioB.IRRC.PPD.NPV第二十六章测试1【判断题】(1分Workingcapital,sometimescalledgrossworkingcapital,simplyreferstocurrentassetsusedinbusinessoperations.()A.错B.对2【判断题】(1分Cashandnear-cashassetsareusefulfortakingadvantageoffavorablebusinessopportunitiessuchasspecialoffersfromsuppliersorthechancetoacquireanotherfirm.()A.错B.对3【单选题】(2分)Whichoneofthefollowingwilldecreasetheoperatingcycle?（）A.Collectingaccountsreceivablefaster.B.Payingaccountspayablefaster.C.Decreasingtheinventoryturnoverrate.D.Discontinuingthediscountgivenforearlypaymentofaccountsreceivable.4.【多选题】正确答案：BCDWhichofthefollowingdoesdeterminetheamountofcreditofferedbyasupplier?（）A.Thenumberofpurchasesmadebythebuye