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罗斯公司理财Chap002全英文题库及答案
Chapter 02 Financial Statements and Cash Flow Answer Key?
?
Multiple Choice Questions?
1.?The financial statement showing a firms accounting value on a particular date is the:?A.?income statement.B.?balance sheet.C.?statement of cash flows.D.?tax reconciliation statement.E.?shareholders equity sheet.
?
Difficulty level: EasyTopic: BALANCE SHEETType: DEFINITIONS?
2.?A current asset is:?A.?an item currently owned by the firm.B.?an item that the firm expects to own within the next year.C.?an item currently owned by the firm that will convert to cash within the next 12 months.D.?the amount of cash on hand the firm currently shows on its balance sheet.E.?the market value of all items currently owned by the firm.
?
Difficulty level: EasyTopic: CURRENT ASSETSType: DEFINITIONS?
3.?The long-term debts of a firm are liabilities:?A.?that come due within the next 12 months.B.?that do not come due for at least 12 months.C.?owed to the firms suppliers.D.?owed to the firms shareholders.E.?the firm expects to incur within the next 12 months.
?
Difficulty level: EasyTopic: LONG-TERM DEBTType: DEFINITIONS?
4.?Net working capital is defined as:?A.?total liabilities minus shareholders equity.B.?current liabilities minus shareholders equity.C.?fixed assets minus long-term liabilities.D.?total assets minus total liabilities.E.?current assets minus current liabilities.
?
Difficulty level: EasyTopic: NET WORKING CAPITALType: DEFINITIONS?
5.?A(n) ____ asset is one which can be quickly converted into cash without significant loss in value.?A.?currentB.?fixedC.?intangibleD.?liquidE.?long-term
?
Difficulty level: EasyTopic: LIQUID ASSETSType: DEFINITIONS?
6.?The financial statement summarizing a firms accounting performance over a period of time is the:?A.?income statement.B.?balance sheet.C.?statement of cash flows.D.?tax reconciliation statement.E.?shareholders equity sheet.
?
Difficulty level: EasyTopic: INCOME STATEMENTType: DEFINIT
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