2024知到答案 财务管理（宁波工程学院） 最新智慧树满分章节测试答案
第一章 单元测试
文章目录
1、单选题：
What should be the primary goal of financial management? （ ）
选项：
A:Maximizing shareholder wealth
B:Increased earnings
C:Minimizing risk of the firm
D:Maximizing cash flow
答案: 【Maximizing shareholder wealth】
2、单选题：
Agency theory examines the relationship between the （ ）
选项：
A:board of directors and large institutional investors.
B:owners of the firm and the managers of the firm.
C:shareholders and the firm's transfer agent.
D:shareholders of the firm and the firm's investment banker.
答案: 【owners of the firm and the managers of the firm.】
3、多选题：
A corporation is （ ）
选项：
A:an entity which pays corporate tax.
B:easily divisible between owners.
C:owned by stockholders who enjoy the privilege of limited liability.
D:a separate legal entity with unlimited life.
答案: 【an entity which pays corporate tax.;
easily divisible between owners.;
owned by stockholders who enjoy the privilege of limited liability.;
a separate legal entity with unlimited life.】
4、判断题：
The emphasis of financial management has been on the relationship between risk and return. （ ）
选项：
A:错
B:对
答案: 【对】
5、判断题：
Profits of sole proprietorships are taxed at corporate tax rates. （ ）
选项：
A:对
B:错
答案: 【错】
第二章 单元测试
1、单选题：
Elgin Battery Manufacturers had sales of $1,000,000 in 2015 and their cost of goods sold is $700,000. Selling and administrative expenses were $100,000. Depreciation expense was $80,000 and interest expense for the year was $10,000. The firm's tax rate is 30 percent. What is the dollar amount of taxes paid in 2015? （ ）
选项：
A:$300,000
B:$36,000
C:$117,800
D:$33,000
答案: 【$33,000】
2、单选题：
Which of the following would not be classified as a current asset? （ ）
选项：
A:Prepaid expenses
B:Inventory
C:Marketable securities
D:Plant property and equipment
答案: 【Plant property and equipment】
3、多选题：
Which of the following is a primary source of raising money or capital for the firm? （ ）
选项：
A:Bonds
B:Preferred stock
C:Common stock
D:Assets
答案: 【Bonds;
Preferred stock;
Common stock】
4、判断题：
The income statement is the major device for measuring the profitability of a firm over a period of time. （ ）
选项：
A:错
B:对
答案: 【对】
5、判断题：
A balance sheet represents the assets, liabilities, and owner's equity of a company at a given point in time. （ ）
选项：
A:对
B:错
答案: 【对】