ارائه مطالب و مقالات حسابداري

10- working capital is important for all the following reasons except that is:

1) consumes a small portion of the financial manager’s time

2) consists of a large portion of a firm’s total assets

3) affects a firm’s liquidity and profitability

4) consist of those assets that are most manageable

11- which of the following items would not be identified if a contingent liability were disclosed in a financial statement footnote?

1) the nature of the item

2) the expected outcome of the future event

3) the amount of the contingency, if known

4) a numerical probability of the expected loss

12- The basic E.O.Q model determines the optimal inventory level at which

1) total revenue is maximized

2) total inventory costs are minimized

3) carrying costs are minimized

4) inventory is minimized

13- Which of the following is included in a project’s terminal cash flow?

1) before-tax salvage value of a project

2) after tax salvage value of a project

3) releases working capital

4) both (2) and (3)

14- The cost of capital may be defined as:

1) the rate that the firm has to pat to investors for its capital.

2) the minimum required rate of return that the firm must earn on new investments in order to maintain the market value of its common stock.

3) the minimum rate of return required by suppliers of the firm’s capital.

4) all the definition

15- What does “write off” mean?

1) To transfer the balance of an account previously regarded as an asset to an expense account or to profit and loss.

2) to record an increase in the book value of an asset, not represented by an outlay of each or other property.

3) To transfer a portion of the balance of an asset account to an expenses account or to profit and loss.

4) To record an decrease in the book value of an asset, not represented by an outlay of each or other property.

16- What doe reconciliation mean?

1) To give expression on books of account.

2) A statement of changes in surplus during an accounting period.

3) The determination of the items necessary to bring the balances of two or more related accounts or statements in to agreement.

4) To convert into cash of other current asset.

17- What does nominal account mean?

1) The amount of account represented by the par or stated value of a corporation’s issued stock.

2) The balance of which are transferred to profit and loss at the close of each fiscal year.

3) The portion of an asset or liability account.

4) The cost of purchases plus freight-in.

18- The risk-adjusted discount method incorporates risk in to the capital budgeting process by.

1) Assigning risky projects higher discount rates than normal projects.

2) Assigning risky projects lower rates than normal projects.

3) Discounting all projects by the firm’s cost of capital regardless of risk.

4) Discounting all projects by the risk-free rate.

19- Which of the following is not an advantage of a private placement over a public offering?

1) Greater speed of raising funds than a public offering.

2) Lower flotation costs.

3) More flexibility than a public offering.

4) Lower interest rate on debt

20- Which type of inventory financing provides the least amount of security to the lender.

1) Trust receipts

2) field warehousing agreement

3) blanket lien

4) public warehousing arrangement