哈工大选修课fnancial management答案.docVIP

ⅠCHOICE QUESTIONS: Question 1-40, 1.5 marks each, 60 marks total 1. Which of the following types of decision makers use accounting information to make business decisions? A) Investors B) Creditors C) Business owners D) All of the above 2. Which of the following accounts is NOT an example of an asset? A) Accounts receivable B) Cash C) Building D) Notes payable 3. Which of the following accounts is NOT an example of a liability? A) Wages Payable B) Notes Payable C) Accounts Payable D) Accounts Receivable 4. Which of the following accounts is NOT an example of owners equity? A) Withdrawals B) Capital C) Revenue D) Cash 5. Which of the following accounts is an asset? A) Salary Expense B) Accounts Payable C) Service Revenue D) Prepaid Expenses 6. Which of the following accounts is a liability? A) Accounts Payable B) Prepaid Expenses C) Salary Expense D) Service Revenue 7. Which of the following accounts is an owners equity account? A) Accrued Liability B) Accounts Payable C) Prepaid Expense D) Capital 8. Which of the following costs would you consider when making a capital budgeting decision? A) Sunk cost B) Opportunity cost C) Interest expense D) Fixed overhead cost 9. Which of the following statements is true if the spot price of a commodity at the maturity date of its forward contract is above the forward price? A) The seller of the contract “wins” and the buyer “loses”. B) The buyer “wins” and the seller “loses”. C) Both the buyer and the seller “win”. D) Both the buyer and the seller “lose”. 10. Which of the following statements regarding the balance sheet is inco