更多"A firm’s cash flows can be divided "的相关试题:
[单项选择]A firm’s cash flows can be divided into cash flow from: (1) operating activities (2) investment activities, and (3) financing activities. The operation activity cash flows are cash flows--inflows and outflows--directly related to origination and sale of the financial firm’s assets and to operating costs such as general market activities, security trading activities, interest received and foreclosed collateral. Investment activity cash flows are cash flows and financial investments. Clearly, purchase transactions would result in cash outflows whereas sales transaction would generate cash inflows. The financing activity cash flows result from debt and equity financing transactions. Borrowing and repaying either short - term debt or long - term debt would result in a corresponding cash inflow or outflow. Similarly, the sale of common or preferred stock would result in a cash inflow whereas the repurchase of stock or payment of cash dividends would result in a financing outflow. Summarizin
[简答题]企业总现金流量(total cash flow of the firm)
[单项选择]When preparing cash flow statements using the direct method and the indirect method, an increase in accrued liabilities for rent during the year would result in what adjustment to "rent expense" recorded on the income statement Direct method Indirect method（） ①A. Increase Decrease ②B. Decrease Decrease ③C. Decrease Increase
A. ①
B. ②
C. ③
[单项选择]Which of the following statements about cash flow is least likely correct Under U.S. GAAP, cash flow from:（）
A. operations includes cash operating expenses and changes in working capital accounts.
B. financing includes the proceeds of debt issued and from the sale of the company’ s common stock.
C. investing includes interest income from investment in debt securities.
[单项选择]The correct set of cash flow treatments as they relate to interest paid according to U. S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS) GAAP is : U.S. GAAP IAS GAAP（） ①A. CFO CFO or CFF ②B. CFF CFF ③C. CFO CFO
A. ①
B. ②
C. ③
[单项选择]When calculating cash flow from operations (CFO) using the indirect method, which of the following is most accurate（）
A. The indirect method requires an additional schedule to reconcile net income to cash flow.
B. In using the indirect method, each item on the income statement is converted to its cash equivalent.
C. When recognizing a gain on the sale of fixed assets, the amount is a deduction to operating cash flows.
[单项选择]If a firm announces an unexpectedly large cash dividend, the efficient market hypothesis (EMH) would predict which of the following price changes at the announcement（）
A. An abnormal price change to occur before the announcement.
B. An abnormal price change to occur at the time of the announcement.
C. A gradual price change to occur for several weeks after the announcement.
[填空题]
Watching Microcurrents Flow
We can now watch electricity as it flows through even the tiniest circuits. By scanning the magnetic field generated as electric currents flow through objects, physicists have managed
(46) . The technology will allow manufacturers to scan microchips for faults, as well as revealing microscopic defects in anything from aircraft to banknotes.
Gang Xiao and Ben Schrag at Brown University in Providence, Rhode Island, visualize the current by measuring subtle changes in the magnetic field of an object and
(47) Their sensor is adapted from an existing piece of teclmology that is used to measure large magnetic fields in computer hard drives. "We redesigned the magnetic sensor to make it capable of measuring very weak changes in magnetic fields," says Xiao.
The resulting device is capable of detecting a current as weak as 10 microamperes, even when the wire is buried deep wit
[单项选择]A firm pays accrued wages with cash. Assuming a current ratio and a quid (acid test) ratio that are both greater than 1.0, what will be the impact on the current ratio, the quick ratio and net income Current ratio Quick ratio Net income（）①A. Decrease Decrease Decrease ②B. Decrease Increase Increase ③C. Increase Increase Stay the same
A. ①
B. ②
C. ③
[单项选择]A Swiss firm can borrow in Switzerland at 10 percent and in the U. S. at 8.5 percent. A U. S. firm can borrow in Switzerland at 10.5 percent and in the U. S. at 8.5 percent. Which firm has a comparative advantage in which currency The:（ ）
A. Swiss firm has a comparative advantage borrowing in the U. S.
B. Swiss firm has a comparative advantage borrowing in Switzerland.
C. U.S. firm has a comparative advantage in borrowing in the U. S.
[判断题]The amount of money that a firm can receive from selling a project is referred to as the net present value.
