[单项选择]Craig Loomis, a credit analyst with Shawnee Financial Group, has been asked to assess the operational efficiency of Leuexa Company. Loomis calculates the following ratios from data gathered from Lenexa’ s annual report: Total debt $14500000 Revenues $ 35200000 Earnings before interest and taxes $ 6125000 Depreciation and amortization $ 1675000 Interest expense $ 2200000 According to the financial footnotes, Lenexa is a lessee in an operating lease arrangement for manufacturing equipment. The discounted present value of the lease payments is $ 6000000 using an interest rate of 10 percent. The annual payment is $1000000. Only considering the above data, determine which ratio best measures operational efficiency and calculate the adjusted measure for the appropriate analytical treatment of the lease. Operational efficiency Adjusted measure（）①A. EBITDA margin 25.0% ②B. EBITDA margin 17.
A. ①
B. ②
C. ③>

[单项选择]Which of the following statements about the financial statement effects of issuing bonds is least likely correct（）
A. Issuance of debt has no effect on cash flow from operations.  
B. Periodic interest payments have no effect on cash flow from financing.  
C. Payment of debt at maturity decreases cash flow from operations by the face value of the debt.

[单项选择]Kruger Associates uses an accrual basis for financial reporting purposes and cash basis for tax purposes. Cash collections from customers are $ 476000, and accrued revenue is only $ 376000. Assume expenses at 50 percent in both cases (i.e.$ 238000 on cash basis and $188000 on accrual basis), and a tax rate of 34 percent. What is the deferred tax asset or liability A deferred tax:（）
A. asset of $17000.
B. asset of $ 48960.
C. liability of $ 48960.

[填空题]A statement by the company that checked the financial reports.

[单项选择]In the meantime, the question raised by our financial problems is ______ such research is worth the cost.
A. whether
B. that
C. how
D. because

[单项选择]Selected information from Caledonia, Inc.’s financial activities in the year 2006 was as follows: Net Income was $ 460000. 2300000 shares of common stock were outstanding on January 1. The average market price per share was $ 2 and the year-end stock price was $1.50. 1000 shares of 8 percent, $1000 par value preferred shares were outstanding on January 1. Dividends were paid in 2006. 10000 warrants, each of which allows the holder to purchase 100 shares of common stock at an exercise price of $1.50 per common share, were outstanding the entire year. Caledonia’s Diluted earnings per share (Diluted EPS) for 2006 was closest to:

[简答题]credit facilities

[简答题]credit rating

[简答题]credit risk

[名词解释]transferable credit

[简答题]{{B}}PART ONE{{/B}} · You are a trainee in Finance Department in Priority Investments Ltd. When Mr Field, Corporate Finance Manager, was at the meeting this morning, a Mr George Biederbeke of Austin Sky-flying Corporation called and showed interest in your investment services. He made an appointment with Mr Field. · Write a note to Mr Field: · telling him Mr Biederbeke’s call and his appointment · saying Mr Biederbeke’s interest in your investment services asking him to call back to confirm the time. · Write 40-50 words. · Write on the separate answer paper provided.

[简答题]carbon credit

[单项选择]

 

Who is the intended audience of this advertisement ？（）
A. People who are in legal trouble
B. Anyone who is having financial problems
C. Businesses that are in need of tax breaks
D. Workers who must do their yearly income taxes

[单项选择]
Who is intended audience of this advertisement ？（）
A. People who are in legal trouble
B. Anyone who is having financial problems
C. Business that are in need of tax breaks
D. Workers who must do their yearly income taxes

[单项选择]
A credit card that will not work unless it hears its owner’s voice could become an important weapon in the fight against fraud (欺骗).
The card requires users to give a spoken password that it recognizes using a built-in voice-recognition chip. The idea is to prevent thieves using a stolen card or fraudsters using someone else’s credit card details to buy goods online.
A model built by engineers at Beepcard in Santa Monica, California, represents the first attempt to pack a microphone, a loudspeaker, a battery and a voice-recognition chip into a standard-sized credit card.
They are not quite there yet: the card is the length and width of an ordinary credit card, but it is still about three times as thick. The company now plans to make it thinner.
The voice card is based on an earlier Beepcard technology designed to prevent fraud in online transactions. This earlier card has no microp
A. it can be made cost-effectively.
B. it can leave voice messages.
C. it makes online shopping easy.
D. it makes fraud difficult.

[简答题]Giving credit where credit is due will not only ingratiate (讨……欢心) you with your helper, but it will impress the bosses into considering you for future promotion.