2024知到答案 财务报表分析（全英文） 完整智慧树网课章节测试答案
第一章 单元测试
1、判断题：
The passive investor assumes the market is efficient and that stocks are correctly priced to reflect the risk involved in buying the stock. （ ）
选项：
A:对
B:错
答案: 【对】
2、单选题：
The term financial statement refers to… （ ）
选项：
A:All the answers are correct
B:Balance sheet
C:Cash flow and Fund Flow
D:Income statement
答案: 【All the answers are correct】
3、单选题：
Which of the following is false regarding why a SWOT Analysis is used? ( )
选项：
A:To minimize the weaknesses of a business
B:To reduce opportunities available to a business
C:To build on the strengths of a business
D:To counteract threats to a business
答案: 【To reduce opportunities available to a business】
4、单选题：
__________ of the profitability of the firm over a period of time such as a year. ( )
选项：
A:That statement of cash flows is a summary
B:The audit report is a summary
C:The income statement is a summary
D:The balance sheet is a summary
答案: 【The income statement is a summary】
5、判断题：
Financial statements present a numerical picture of a company's financial and operating health. ( )
选项：
A:对
B:错
答案: 【对】
6、单选题：
Which of the following SWOT elements are external factors for a business? （ ）
选项：
A:Strengths and Weaknesses
B:Opportunities and Threats
C:Weaknesses and Threats
D:Strengths and Opportunities
答案: 【Opportunities and Threats】
7、单选题：
The ________ does not represent continuing operations in any way, but is simply a snapshot of the total worth of a firm at a given point in time. ( )
选项：
A:none of these is correct
B:sources and uses of funds statement
C:income statement
D:balance sheet
答案: 【balance sheet】
8、单选题：
Cash inflows arise from _____ assets, ________ liabilities, and ___________ stockholders' equity. ( )
选项：
A:decreasing; increasing; decreasing
B:increasing; increasing; decreasing
C:decreasing; increasing; increasing
D:increasing; decreasing; decreasing
答案: 【decreasing; increasing; increasing】
9、单选题：
What is a creditor’s objective in performing an analysis of financial statements? ( )
选项：
A:To determine the firm’s capital structure.
B:To decide whether or not the firm has operated profitably in the past.
C:To determine the company’s future earnings stream.
D:To decide whether or not the borrower has the ability to repay interest and principal on borrowed funds.
答案: 【To decide whether or not the borrower has the ability to repay interest and principal on borrowed funds.】
10、单选题：
The major device for measuring the profitability of a firm over a defined period of time is the ( )
选项：
A:none of these is correct
B:income statement.
C:balance sheet.
D:statement of cash flow.
答案: 【income statement.】
第二章 单元测试
1、单选题：
The transactions between the two claimants (debtors and shareholders) and the firm are the firm's _ activities. ( )
选项：
A:Investing
B:Financing
C:None of these is correct
D:Operating
答案: 【Financing】
2、判断题：
Free cash flow does not affect common shareholder’s equity. （ ）
选项：
A:对
B:错
答案: 【对】
3、单选题：
The process of comparing various financial factors of a company over a period of time is known as （ ）
选项：
A:Intra‐firm comparison
B:Inter‐industry comparison
C:Inter‐firm comparison
D:Ratio Analysis
答案: 【Intra‐firm comparison】
4、判断题：
If an analyst has reformulate balance sheets and income statements, she does not need a cash flow statement to calculate free cash flow. ( )
选项：
A:对
B:错
答案: 【对】
5、单选题：
A firm generated free cash flow $2,348 million and paid net interest of $23 million after tax. It paid a dividend of $14 million and issued shares for $54 million. There were no share repurchases. What did the treasurer do with the remaining cash flow and for how much? （ ）
选项：
A:There was $2,285 of cash left over from the free cash flow and the treasurer used it to buy debt.
B:There was $2,365 of cash left over from the free cash flow and the treasurer used it to buy new shares.
C:There was $2,285 of cash left over from the free cash flow and the treasurer used it to buy new shares.
D:There was $2,365 of cash left over from the free cash flow and the treasurer used it to buy debt.
答案: 【There was $2,365 of cash left over from the free cash flow and the treasurer used it to buy debt.】
6、单选题：
What drives free cash flow? ( )
选项：
A:financing activities
B:none of these is correct
C:dividend
D:operations
答案: 【operations】
7、判断题：
Reformulated balance sheets inform analysts about the firm’s strategy for running the business. ( )
选项：
A:对
B:错
答案: 【对】
8、单选题：
Which of the following activities is NOT an investing activity? （ ）
选项：
A:purchasing an investment
B:borrowing money
C:collecting the principal of a note receivable
D:purchasing plant assets
答案: 【borrowing money】
9、单选题：
An operating asset is ( )
选项：
A:used to produce goods or services to sell to customers in operations.
B:a non-physical asset whose value is derived from a contractual claim, such as bank deposits, bonds, and stocks.
C:none of these is correct
D:used for storing excess cash to be reinvested in operations, pay off debt, or pay dividends.
答案: 【used to produce goods or services to sell to customers in operations.】
10、单选题：
Comparison of financial statements highlights the trend of the _________ of the business. ( )
选项：
A:Performance
B:Profitability
C:Financial position
D:All the answers are correct
答案: 【All the answers are correct】