2014财务务会计课件财务管理概论（DOC）.docVIP

PAGE / NUMPAGES 第一章 財務管理概論 英文選擇題 ( D ) 1. The primary goal of a publicly-owned firm interested in serving its stockholders should be to (A) maximize expected total corporate profit (B) maximize expected sales and market share (C) maximize the differences between the real NI and forecasted NI (D) maximize the stock price per share.文档来自于网络搜索 ( C ) 2. The controller of a US firm is usually responsible for (A) credit management (B) capital budgeting (C) financial accounting (D) working capital management.文档来自于网络搜索 ( B ) 3. What are the definitions of Economic Value Added (EVA) and Market Value Added (MVA), respectively?文档来自于网络搜索 (A) EVA = NI ? Cost of capital?Total capital, MVA = Market value of equity ? Book value of equity.文档来自于网络搜索 (B) EVA = EBIT?(1?t) ? Cost of capital?Total capital, MVA = Market value of equity ? Equity supplied by investors.文档来自于网络搜索 (C) EVA = Operating profit ? $ Cost of capital, MVA = Market value of assets ? Equity.文档来自于网络搜索 (D) EVA = Operating profit ? $ Cost of capital,, MVA = Market value of equity ? Debt.文档来自于网络搜索 ( D ) 4. In the late 1990s, several Taiwan stock-listing firms were confronted with financial difficulties. Most of their management team concealed or escaped abroad while a few were willing to take responsibility to deal with their employees and creditors. We usually call this contrast for the standards of conduct or moral behavior as (A) agency problems (B) stock options plan (C) managerial incentives (D) business ethics.文档来自于网络搜索 ( C ) 5. Which of the following statements is appropriate for insiders trading? (A) The directors of board buy back stocks from the market (B) The CEO obtains free stocks from the firm (C) The certified public accountant buys stocks due to earnings increase, which is not announced yet (D) The management team meet with financial analysts to discuss the firms stock price.文档来自于网络搜索 財務管理基本觀念 ( D ) 1. 下列何者對財務管理學與會計學地敘述最正確？ (A) 會計學重視財務報表地窗飾效果，財務管理學重視報表地管理功能