c10022试题（C10022 examination questions）.doc

c10022试题（C10022 examination questions） test questions Examination questions First, individual choice questions 1. the following formula for the calculation of the EVA index is correct. A. economic value added = net operating profit after tax - cost of capital B. economic value = after tax operating profit + cost of capital C. economic value = total profit - cost of capital D. economic value = total profit + cost of capital Description: null Your answer: A Subject score: 6 Score: 6 Annotation: 2. a financial statement analysis method for determining the extent of changes in economic activity by calculating various ratios is (). A. trend analysis B. ratio analysis C. factor analysis D. level analysis Description: null Your answer: B Subject score: 6 Score: 6 Annotation: Two, multiple-choice questions 3. when finding out what behaviors are under management, there may be financial statements whitewashing behavior. () more than one correct option A. executives, teams, or boards are frequently restructured The personal wealth of B. key executives is too closely related to corporate performance and share price performance C. executives are under pressure to meet earnings expectations or other financial expectations D. executives are committed to unrealistic financial goals Description: null Your answer: D, B, A, C Subject score: 7 Score: 7 Annotation: 4., the transfer of profits from unlisted related shareholders to listed companies, in order to achieve the rights issue, additional issuance or to avoid delisting purposes, listed companies usually use ( And other fraudulent practices in financial statements. (there are more than one right option) A. by means of related transactions, the non listed affiliated shareholders replace the inferior assets of the listed company with high-quality assets B. by unlisted affiliated shareholders, the higher profitability of the subordinate enterprises sold to listed companies cheap C. sells its deficit subsidiaries to affiliated shareho