《公司理财》选择题题库.doc

公司理财选择题题库Multiple Choice Questions: Chapter 1 CONTROLLER c 1. The person generally directly responsible for overseeing the tax management, cost accounting, financial accounting, and information system functions is the: a. treasurer. b. director. c. controller. d. chairman of the board. e. chief executive officer. TREASURER a 2. The person generally directly responsible for overseeing the cash and credit functions, financial planning, and capital expenditures is the: a. treasurer. b. director. c. controller. d. chairman of the board. e. chief operations officer. CAPITAL BUDGETING d 3. The process of planning and managing a firm’s long-term investments is called: a. working capital management. b. financial depreciation. c. agency cost analysis. d. capital budgeting. e. capital structure. CAPITAL STRUCTURE e 4. The mixture of debt and equity used by a firm to finance its operations is called: a. working capital management. b. financial depreciation. c. cost analysis. d. capital budgeting. e. capital structure. WORKING CAPITAL MANAGEMENT a 5. The management of a firm’s short-term assets and liabilities is called: a. working capital management. b. debt management. c. equity management. d. capital budgeting. e. capital structure. SOLE PROPRIETORSHIP b 6. A business owned by a single individual is called a: a. corporation. b. sole proprietorship. c. general partnership. d. limited partnership. e. limited liability company. GENERAL PARTNERSHIP c 7. A business formed by two or more individuals who each have unlimited liability for business debts is called a: a. corporation. b. sole proprietorship. c. general partnership. d. limited partnership. e. limited liability company. CORPORATION a 9. A business created as a distinct legal entity composed of one or more individuals or entities is called a: a. corporation. b. sole proprietorship. c. general partnership. d. limited partnership. e. unlimited liability company. LIMITED LIABILITY