Repayment of the term loan relies on
A.the net inflow of future funds of the assets financed
B.the net outflow of the future funds of the assets financed
C.the total assets of the borrowing firm
D.the total liabilities of the borrowing firm
第1题:
A、when assets are purchased
B、to creditor's to temporarily satisfy an account payable created earlier
C、when borrowing money
D、all of the above
第2题:
A. Assets = Equities - Liabilities
B. Assets + Liabilities = Owner's Equity
C. Assets = Revenues less Liabilities
D. Assets - Liabilities = Owner's Equity
第3题:
The balance sheet is divided into ______ sections: ______.
A.two.., assets and liabilities
B.two.., incomes and expenditures
C.three.., assets, liabilities and owner's equity
D.three.., incomes, expenditures, and equity
第4题:
A fixed ;
B current ;
C net
第5题:
How can we know the management of financial assets?
A.From the assets' area of special expertise.
B.From the portfolio of the assets.
C.From the scale of the assets.
D.From the reserve banks.
第6题:
Which of the following is not long term-assets?
A.machine
B.building
C.land
D.inventory for the retailer
第7题:
A、top line
B、net income
C、total revenue
D、gross profit
第8题:
听力原文:M: If a bank has inadequate liquidity, what would happen?
W: In this case, it cannot obtain sufficient funds, either by increasing liabilities or by converting assets promptly. Thus, insufficient liquidity can lead to the insolvency of a bank.
Q: What would lead to a bank's insolvency?
(14)
A.Adequate liquidity.
B.Insufficient liquidity.
C.Increasing liabilities.
D.Converting assets.
第9题:
听力原文:During the second half year, this bank had total assets of USD80.2 million.
(7)
A.The bank had aggregate assets of USD80,200,000.
B.The bank had aggregate assets of USD80,020,000.
C.The bank had aggregate assets of USD8,200,000.
D.The bank had aggregate assets of USD18,200,000.
第10题:
What does the accountant do in recording assets and liabilities according to the stable-monetary-unit concept?
A.He simply adds all the amounts together.
B.He puts the assets and liabilities on the balance sheet objectively.
C.He makes restatement if the value of money depreciates.
D.He records the assets and liabilities on the balance sheet ignoring the change in purchasing power value of the currency.
第11题:
Intangible assets differ from property, plant and equipment assets in that they lack physical substance.()
第12题:
Reduce asset life.
Increase productivity.
Increase risk and costs.
Improve return on assets.
Reduce total cost of ownership.
Minimize collection on warranty claims.
第13题:
A、Fixed assets
B、Long-term liabilities
C、Stockholders' equity
D、Intangible assets
第14题:
(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that
would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your
answer should consider each of these three variables in isolation. State any assumptions that you make.
(6 marks)
第15题:
A assets ;
B equities ;
C liabilities
第16题:
On the balance sheet, assets and liabilities are classified as either (61) or long-term to indicate their relative liquidity. Liquidity is a (62) of how quickly an item may be converted to cash. Therefore, (63) is the most liquid asset. Accounts receivable are a (64) liquid asset because the business expects to collect the amount in cash in the near future. (65) are less liquid than accounts receivable, and furniture and buildings are even less so.
(46)
A.short-term
B.current
C.circulating
D.futures
第17题:
Usually the borrowing firm of term loans promises to repay ______.
A.the principal and interest until the end of the loan period
B.the principal and interest at the end of the loan period
C.the loan in a series of installments
D.at any time when cash is more abundant ______.
第18题:
Apart from borrowing from hanks, a firm or an individual can obtain funds in a financial market in two ways. The most common method is to issue a (61) , such as a bond or a mortgage, which is a (62) by the borrower to pay the holder of it at (63) until a specified date, when a final payment is made. The (64) of it is the time of expiration date. The second method of raising funds is by issuing (65) , such as common stock, which are claims to share in the net income and the assets of a business.
(46)
A.debt instrument
B.letter of credit
C.letter of guarantee
D.certificate of deposit
第19题:
Liabilities that will be due within a short time (usually one year or less) and that are to be paid out of current assets are called ______.
A.long-term trust
B.long-term liabilities
C.current liabilities
D.current investment
第20题:
The accounting equation shows the relationship among ______.
A.assets, liabilities and investor's yield
B.assets, liabilities and owner's equity
C.capital, liabilities and profits
D.capital, costs and profits
第21题:
听力原文:M: Can you tell me something about a balance sheet?
W: Yes. It is divided into three sections: assets, liabilities, and owner's equity and it is used to summarize a company's financial position on a given date.
Q: Which of the following is not a section of a balance sheet?
(15)
A.Profit and Joss
B.Owner's equity.
C.Liabilities
D.Assets.
第22题:
What is the short-coming of the concept?
A.The accountant has to restate the assets and liabilities on the balance sheet.
B.It is difficult to compare the balance sheets of different companies.
C.The balance sheet can not reflect the precise worth of the assets and liabilities.
D.Another company will not decide whether to buy the piece of land.
第23题: