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笔试题
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 公职是什么意思分）
Part I Choice questions40x1.5=60 points) (Plea write your answer in the
following table)
1. Financial statement does not include ()
A. balance sheet B. income statement
C. cash flow statement D. working sheet
2.An increa in which one of the following will increa the operating cash flow?
A.employee salaries B. office rent
C. building maintenance D. equipment depreciation
3.The process of planning and managing a firm ’ longs -term investments is called:
A.working capital management. B. financial depreciation.
C. capital budgeting. D. capital structure.
4. Cash equivalents include ( )
A. time deposits B. inventories
C. accounts receivable D. prepaid expens
5. The internal rate of return for a project will increa if:365色
A. the initial cost of the project can be reduced. 意气相投B. the total amount of the cash
inflows is reduced.
C. the required rate of return is reduced. D. the salvage value of the project is
大势所趋
omitted from the analysis.
茯苓功效6. Which of the following belongs to current liabilities?( )
A. mortgages payable B. prepaid expens
C. notes payable D. bonds payable
7. You spent $500 last week fixing the transmission in your car. Now, the brakes
are acting up and you are trying to decide whether to fix them or trade the car in
for a newer model. In analyzing the brake situation, the $500 you spent fixing the
transmission is a(n) ___ cost.
A. opportunity B. sunk
C. incremental D. fixed
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8. Which of the following statements are correct concerning diversifiable risks?
I. Diversifiable risks can be esntially eliminated by investing in veral curities.
II. The market rewards investors for diversifiable risk by paying a risk premium.
III.Diversifiable risks are generally associated with an individual firm or industry.
IV. Beta measures diversifiable risk.
政治理论学习情况
A. I and III only B. II and IV only
C. I and IV only D. II and III only
9. Which of the following is a liability account? （）
A. prepaid insurance B. additional paid-in capital
C. salaries payable D. accumulated depreciation
10.Accountants employed by large corporations may work in the areas of the following except ( )
A. product costing and pricing B. budgeting
C. internal auditing D. product producing
11. A corporatio n’ s first sale of equity made available to the public is called a(n):
（）
A. share repurcha program. B. private placement.
C. initial public offering (IPO). D.asoned equity offering (SEO).
12. Standard deviation measures ____ risk.
A. total B. nondiversifiable C. unsystematic D.唱组词
systematic
13. () is the value at some future time of a prent amount of money, or a ries of
payments, evaluated at a given interest rate.
大组词语
A. future value B. prent value C. intrinsic value D. market value
14.Ellesmere Corporation issues 1 million $1 par value bonds. The stated interest rate is 8% per year and the interest is paid twice a year. What is the real interest rate of the bond? ()
A. 6% B.4% C. 10% D. (1+8%/2)2-1
15.Your firm purchad a warehou for $335,000 six years ago. Four years ago, repairs were made to the building which cost $60,000. The annual taxes on the
property are $20,000. The warehou has a current book value of $268,000 and a market value of $295,000. The warehou is totally paid for and solely owned by your firm. If the company decides to assign this warehou to a new project, what value, if any, should be included in the initial cash flow of the project for this building? （）
