第1题
1 Unrealised revaluation gains.
2 Dividends paid.
3 Proceeds of equity share issue.
4 Profit for the period.
A 2, 3 and 4 only
B 1, 3 and 4 only
C All four items
D 1, 2 and 4 only
第2题
A.as an asset
B.as a decrease in stockholders equity
C.as an increase in stockholders equity
D.treasury stock is not shown on the balance sheet
第3题
(ii) State the taxation implications of both equity and loan finance from the point of view of a company.
(3 marks)
第5题
Andrew Co is a large listed company financed by both equity and debt.
In which of the following areas of financial management will the impact of working capital management be smallest?
A.Liquidity management
B.Interest rate management
C.Management of relationship with the bank
D.Dividend policy
第6题
Which of the following is not the purpose of equity capital?
A.Providing a permanent source of revenue.
B.Bearing risks and absorbing losses.
C.Disclosing reserves.
D.Facilitating further growth.
第7题
The equity amount of a balance sheet is the creditor's claims on the firm.
A.Right
B.Wrong
C.Doesn't say
第8题
4 (a) A company may choose to finance its activities mainly by equity capital, with low borrowings (low gearing) or by
relying on high borrowings with relatively low equity capital (high gearing).
Required:
Explain why a highly geared company is generally more risky from an investor’s point of view than a company
with low gearing. (3 marks)
第9题
A、Decrease owner’s equity $200,000; decrease assets, $200,000
B、Decrease assets, $300.000 decrease owner’s equity, $300,000
C、Decrease owner’s equity, $300,000; decrease assets, $200,000; increase liabilities, $100,000.
D、Decrease assets, $300,000; increase liabilities, $100,000; decrease owner’s equity, $200,000.
第10题
W: Generally commercial banks may invest only in those securities that are rated as "investment grade", or have bond ratings in the top four categories.
Q: Where are banks only allowed to make investments?
(15)
A.In equity securities.
B.In personal funds.
C.In securities rated as investment grade.
D.In property markets.