财务管理专业英语复习题(参考 答案).docVIP

PAGE PAGE 8 D. working sheet D. equipment depreciationC. capital budgeting. A. time deposits A. the initial cost of the project can be reduced. C. notes payable B. sunk A. I and III only C. salaries payable D. product producingC. initial public offering (IPO). A. total A. future value D. (1+8%/2)2-1 B. $295,000 D. collecting accounts receivable faster A. m D. common stockA. gross profit margin A. liquidity ratios B. degree to which the net present value reacts to changes in a single variable.B. the transaction is complete and the goods or services delivered.A. Return on equity A. general economic risk D. It does not include depreciation.C. Interest. B.$108 B. $37.62 B. Corporate investment decisions have nothing to do with financial markets,A. Financial managementA. double taxation of dividends D. compound interest D. The market is overvaluing the stock.B. approximately 10 B.640,000 D. issue common stock.A. Net profit margin × Total asset turnover × Equity multiplierB. bond issuing C. capital budgeting B. marketability A. future value 流动比率Current ratio= Current assets/ Current liabilities=1.91 速动比率 Quick ratio=( Current assets- Inventory)/ Current liabilities=1.27 应收账款周转率 Accounts receivables turnover ratio=Sales/Accounts receivable=4.37 债务比率Debt ratio= Total liabilities/ Total assets=50.3% 资产收益率 Return on assets= Net income/ Total assets=3.45% Price/earnings ratio= Market price per share/ Earnings per share=45.83 Current ratio = Current assets / Current liabilities = 1.1 Total debt ratio =(Total assets – Total equity) / Total assets = 0.58 Total asset turnover = Sales / Total assets = 0.27 Profit margin = Net income / Sales = 0.22 Equity multiplier = Total assets / Total equity = 2.375 ROA= Net income / Total assets = 0.061 ROE= Net income / Total equity = 0.145 2) ROE= Profit margin * Equity multiplier * Total assets turnover = 14.56% Financial management is an integrated decision-making process concerned with acquiring, financing, and mana