Repayment of the term loan relies onA.the net inflow of future funds of the assets financedB.the net outflow of the future funds of the assets financedC.the total assets of the borrowing firmD.the total liabilities of the borrowing firm

题目

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


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更多“Repayment of the term loan relies onA.the net inflow of future funds of the assets financedB.the net outflow of the future funds of the assets financedC.the total assets of the borrowing firmD.the total liabilities of the borrowing firm”相关问题
  • 第1题:

    Notes may be issued ( )

    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


    正确答案:D

  • 第2题:

    The accounting equation may be expressed as( )

    A. Assets = Equities - Liabilities

    B. Assets + Liabilities = Owner's Equity

    C. Assets = Revenues less Liabilities

    D. Assets - Liabilities = Owner's Equity


    参考答案:D

  • 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


    正确答案:C
    解析:the balance sheet资产负债表。expenditures支出,花费。

  • 第4题:

    The long-term assets are known as ______ assets.

    A fixed ;

    B current ;

    C net


    参考答案:A

  • 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.


    正确答案:B
    解析:文章第二段提到a different type of portfolio of assets…in managing financial assets。资产组合能反映一定地区的资产管理状况。

  • 第6题:

    Which of the following is not long term-assets?

    A.machine

    B.building

    C.land

    D.inventory for the retailer


    正确答案:D
    解析:录音原文提到For some retail companies, inventory is also a kind of current asset.对于一些零售企业来说,存货也是一种流动资产。A、B、C选项都是长期资产。

  • 第7题:

    Bottom line is an informal term for ______.

    A、top line

    B、net income

    C、total revenue

    D、gross profit


    参考答案:B

  • 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.


    正确答案:B
    解析:从女士的回答“insufficient liquidity can lead to the insolvency of a bank”,可知资金流动不足可导致银行破产。

  • 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.


    正确答案:A
    解析:单句意思为“在下半年,这家银行的总计资产达到了八千零二十万美元。”

  • 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.


    正确答案:D
    解析:文章最后一段提到The stable-monetary-unit concept is the accountant's…the changing value of the dollar。统一货币计量单位使得会计在编制资产负债表的时候不用去考虑 通货膨胀和美元贬值的影响。所以D选项符合题意。

  • 第11题:

    Intangible assets differ from property, plant and equipment assets in that they lack physical substance.()


    正确答案:对

  • 第12题:

    多选题
    Which three benefits do Enterprise Asset Management solutions provide?()
    A

    Reduce asset life.

    B

    Increase productivity.

    C

    Increase risk and costs.

    D

    Improve return on assets.

    E

    Reduce total cost of ownership.

    F

    Minimize collection on warranty claims.


    正确答案: D,F
    解析: 暂无解析

  • 第13题:

    In which section of the balance sheet would Treasury Stock be reported?()

    A、Fixed assets

    B、Long-term liabilities

    C、Stockholders' equity

    D、Intangible assets


    正确答案:C

  • 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)


    正确答案:
    (ii) The ROI of Beetown is currently 13·96%. In order to obtain an ROI of 20%, operating profit would need to increase to
    (20% x $3,160,000) = $632,000, based on the current level of net assets. Three alternative ways in which a target
    ROI of 20% could be achieved for the Beetown centre are as follows:
    (1) Attempts could be made to increase revenue by attracting more clients while keeping invested capital and operating
    profit per $ of revenue constant. Revenue would have to increase to $2,361,644, assuming that the current level
    of profitability is maintained and fixed costs remain unchanged. The current rate of contribution to revenue is
    $2,100,000 – $567,000 = $1,533,000/$2,100,000 = 73%. Operating profit needs to increase by $191,000
    in order to achieve an ROI of 20%. Therefore, revenue needs to increase by $191,000/0·73 = $261,644 =
    12·46%.
    (2) Attempts could be made to decrease the level of operating costs by, for example, increasing the efficiency of
    maintenance operations. This would have the effect of increasing operating profit per $ of revenue. This would
    require that revenue and invested capital were kept constant. Total operating costs would need to fall by $191,000
    in order to obtain an ROI of 20%. This represents a percentage decrease of 191,000/1,659,000 = 11·5%. If fixed
    costs were truly fixed, then variable costs would need to fall to a level of $376,000, which represents a decrease
    of 33·7%.
    (3) Attempts could be made to decrease the net asset base of HFG by, for example, reducing debtor balances and/or
    increasing creditor balances, while keeping turnover and operating profit per $ of revenue constant. Net assets
    would need to fall to a level of ($441,000/0·2) = $2,205,000, which represents a percentage decrease
    amounting to $3,160,000 – $2,205,000 = 955,000/3,160,000 = 30·2%.

  • 第15题:

    Current _______ are those debts that must be paid within the year.

    A assets ;

    B equities ;

    C liabilities


    参考答案:C

  • 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


    正确答案:B
    解析:句意:在资产负债表上,资产和负债被分为流动性和非流动性,以表示其相对的流动程度。short-term短期的。circulating流通的,循环的。circulating capital流动资本。

  • 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 ______.


    正确答案:C
    解析:第一段第二句后半句...and then pledges to meet the scheduled repayment in a series of installments(often payments are made every quarter or even monthly),意指借款企业向银行保证分期还款,通常是按月或者按季度分期还款。Installment分期还款。

  • 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


    正确答案:A
    解析:句意:最常见的一种方法是发行债务工具,比如债券或抵押。debt instrument债务工具。letter of credit信用证。letter of guarantee保证函。certificate of deposit大额定期存单。

  • 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


    正确答案:C
    解析:流动负债期限短,需要流动资产偿还。current assets流动资产。current liabilities流动负债。current investment短期投资。long-terrn trust长期信托。long-term liabilities长期负债。be due应付的,到期的。be paid out of用…支付。

  • 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


    正确答案:B
    解析:会计等式(accounting equation):资产=负债+所有者权益。investor's yield投资者的收益。assets, liabilities and owner's equity分别是指:资产、负债、所有者权益。

  • 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.


    正确答案:A
    解析:根据女士回答资产负债表分为三部分,即"assets", "liabilities" 和"owner's equity",A项未提及。

  • 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.


    正确答案:C
    解析:文章最后一段提到Suppose another company paid…a much higher amount for the land.如果是基于这样一个观点的话,这样一个资产负债表所反映的内容就要比实物要高出很多,由此可知这一观点的缺点在于,资产负债表不能精确的反映资产和负债的实际情况。

  • 第23题:

    Financial institutions deal with financial assets,assets that promise future payments from financial contracts, such as securities and loans.These institutions also deliver services, relying on their reputations to attract customers for relationships ofte


    答案:
    解析:
    金融机构处理金融资产,这些资产是承诺未来收益的金融合同,如股票和贷款。这些机 构同样提供服务,这依赖于声誉吸引基于信任关系的客户。类似地,非金融企业期望未来的现 金形式的收益,或者来自其有形的服务产品或者来自可识别的商标品牌、某个生产过程的专利。 因为资产种类众多,将其分为两类比较方便:实物资产和金融资产。实物资产是那些基于基本质量提供收益的资产,一个人的家的价值与其建筑质量、所在位置和大小相关,一个公司的主 要的电脑提供的收益是基于其速度、内存大小、用途的便利以及维修的频率,而金融资产是能 从签署合约的团体手中收到未来承诺收益的合约。 与其他机构一样,金融机构需要并使用资产,以使得收益超过成本,金融机构和其他公司 最关键的不同是金融机构持有的大部分资产事金融资产。金融机构使用来自存款者的资金来获 取对他人的金融索取权。他们也许会将资金借给个人、企业或者政府,它们也会购买其他企业 的股权,金融机构期望的未来收益依赖于他们购买的金融负债所有者的绩效。金融机构和其他 公司的主要区别并不在于它们筹集资金的方式,因为所有企业都这样筹集金融负债.而在于他 们如何运用这比资金。