更多"[单选题]On the statement of cash flows"的相关试题:
[单选题]On the statement of cash flows, which one of the following is considered a financing activity?
A. Increase in inventory
B. Decrease in accounts payable
C. Increase in net working capital
D. Dividends paid
E. Decrease in fixed assets
Difficulty: 1 Easy
Topic: Statement of cash flows
Learning Objective: 03-01 Standardize financial statements for comparison
[单选题]According to the statement of cash flows, an increase in interest expense will ________ the cash flow from ________ activities.
A. decrease; operating
B. decrease; financing
C. increase; operating
D. increase; financing
E. Increase; investment
Difficulty: 1 Easy
Topic: Statement of cash flows
Learning Objective: 03-01 Standardize financial statements for comparison purposes.
[单选题]When compiling a pro forma statement, which policy most directly affects the projection of the retained earnings account balance?
A. Net working capital policy
B. Capital structure policy
C. Dividend policy
D. Capital budgeting policy
E. Capacity utilization policy
Difficulty: 1 Easy
Topic: Pro forma statements
[单选题]Which one of the following is a project cash inflow? Ignore any tax effects.
A. Decrease in accounts payable
B. Increase in accounts receivable
C. Decrease in inventory
D. Depreciation expense
E. Equipment acquisition
Difficulty: 1 Easy
Topic: Cash flows
Learning Objective: 10-01 Determine the relevant cash flows for a proposed project.
[单选题]Which one of the following is a use of cash?
A. Decrease in fixed assets
B. Decrease in inventory
C. Increase in long-term debt
D. Decrease in accounts receivables
E. Decrease in accounts payable
Difficulty: 1 Easy
Topic: Sources and uses of cash
[单选题]Project X has cash flows of $8,500, $8,000, $7,500, and $7,000 for Years 1 to 4, respectively. Project Y has cash flows of $7,000, $7,500, $8,000, and $8,500 for Years 1 to 4, respectively. Which one of the following statements is true concerning these two projects given a positive discount rate? (No calculations needed.
A. Both projects have the same future value at the end of Year 4.
B. Both projects have the same value at Time 0.
C. Both projects are ordinary annuities.
D. Project Y has a higher present value than Project X.
E. Project X has both a higher present and a higher future value than Project Y.
Difficulty: 1 Easy
Topic: Present value - multiple cash flows
Learning Objective: 06-01 Determine the future and present value of investments with multiple cash flows.
[单选题]Project A has cash flows of $4,000, $3,000, $0, and $3,000 for Years 1 to 4, respectively. Project B has cash flows of $2,000, $3,000, $2,000, and $3,000 for Years 1 to 4, respectively. Which one of the following statements is correct assuming the discount rate is positive? (No calculations needed.
A. The cash flows for Project B are an annuity, but those of Project A are not.
B. Both sets of cash flows have equal present values as of Time 0.
C. The present value at Time 0 of the final cash flow for Project A will be discounted using an exponent of three.
D. Both projects have equal values at any point in time since they both pay the same total amount.
E. Project B is worth less today than Project A
Difficulty: 1 Easy
Topic: Present value - multiple cash flows
Learning Objective: 06-01 Determine the future and present value of investments with multiple cash flows.
[单选题]Which one of following is the rate at which a stock's price is expected to appreciate?
A. Current yield
B. Total return
C. Dividend yield
D. Capital gains yield
E. Coupon rate
Difficulty: 1 Easy
Topic: Stock dividends
Learning Objective: 08-01 Explain how stock prices depend on future dividends and dividend growth.
[多选题]Which statement about the specialized agencies are correct?
A. They are founded by the ECOSOC.
B. They are founded by international agreements in economic, social, cultural, and other fields.
C. They have been brought into certain relationship with the UN.
D. They are separately independent personality in international law.
[多选题]Which statement about diplomatic relations are correct?
A. The principle of consent is the basis of diplomatic relations.
B. Under international law, every state has the right and duty to establish diplomatic relations.
C. Diplomatic relations only exist by mutual consent.
D. A state that does not wish to enter into diplomatic relations is not compelled to do so.
[多选题]Which statement about the relation of territory integrity and self-determination are correct?
A. The principle of territorial integrity is facing a severe challenge from another principle of international law, self-determination of peoples.
B. The right to self-determination must not involve changes to existing frontiers at the time of independence except where the states concerned agree otherwise.
C. The principle of self-determination should be applied only to the inhabitants of non-independent territories.
D. The principle of self-determination should be differentiated from the secession of certain identifiable groups from an already independent state.
[多选题]Which statement about the relation between treaty and third states are correct?
A. Treaties cannot bind states which are not parties to them unless those states express consent to be bound.
B. A right arises for a third State from a provision of a treaty if the parties to the treaty intend the provision to accord that right to the third state and the third State assents thereto.
C. An obligation arises for a third state from a provision of a treaty if the parties to the treaty intend the provision to be the means of establishing the obligation and the third state expressly accepts that obligation in writing.
D. The United Nations shall ensure that states which are not members of it act in accordance with these principles so far as may be necessary for the maintenance of international peace and security.
[多选题]Which statement about the effect of judgment of the ICJ are correct?
A. The decision of the Court in contentious cases is final and without appeal.
B. The decision of the Court in contentious cases has binding force upon the parties in question.
C. It’s only the Court that can interpret its decision if there is any confusion.
D. The court is entitled to revise its previous judgement with some new and decisive factor may be discovered.
[单选题] Which of the following statements about cash management accounts (CMAs. are true?
A. The cash management account was developed in 1977 by Merrill Lynch.
B. The advantage of brokerage-based cash management accounts is that they make it easier to buy and sell securities.
C. As a result of CMAs, the distinction between banking activities and the activities of nonbank financial institutions has become more clearly defined.
D. All of the above are true.
E. Only A and B of the above are true.
[单选题] "Which one isAnti-atherosclerosis molecules
A.TC
B.TG
C.HDL
D.LDL
E.VLDL
[单选题]Which one is anti-atherosclerosis molecules
A.TC
B.TG
C.HDL
D.LDL
E.VLDL
[单选题]Which one of the following statements concerning a sole proprietorship is correct?
A. A sole proprietorship is designed to protect the personal assets of the owner.
B. The profits of a sole proprietorship are subject to double taxation.
C. The owner of a sole proprietorship is personally responsible for all of the company's debts.
D. There are very few sole proprietorships remaining in the U.S. today.
E. A sole proprietorship is structured the same as a limited liability company.
Difficulty: 1 Easy
Topic: Forms of business organization
Learning Objective: 01-03 Articulate the financial implications of the different forms of business organization.
[单选题]Which one of the following standardizes items on the income statement and balance sheet relative to their values as of a chosen point in time?
A. Statement of standardization
B. Statement of cash flows
C. Common-base year statement
D. Common-size statement
E. Base reconciliation statement
Difficulty: 1 Easy
Topic: Standardized financial statements
