《财务管理分析范围》word版

财务管理分析判断正误10*2' 名解5*3' 问答3*5' 业务4题 50'Chapter 1The Balance Sheet: P6 名解A balance

财务管理分析 10*2' 5*3' 3*5' 450' 判断正误名解问答业务题 Chapter 1 The Balance Sheet: P6 名解 Abalance sheet is afinancial snapshot,taken at apoint in time.of all the assets the company owns and all the claims against those assets. ( 资产负债表相当于一张财务快照，它 ) 反映了企业在某一时点上所拥有的全部资产和与之相对应的全部要求权。 EBIT: P15 名解 EBIT is earnings before interest and taxes, auseful and widely used measure of a business's income before it is divided among creditors,owners,and the taxman.( 息税前利润 是一项十分有用且被广泛应用的利润度量指标，度量在向债权人支付利息、向所有者支付股利和向 ) 税务当局缴纳税款之前的利润。 P29() 判断对错以下是对的 3. Acompany's finances and its business operations are integrally related.We study a company's financial statements because they are awindow on the firm's operations.( 公司 的财务与经营内在相连，我们之所以要研究公司的财务报表，是因为报表是反映公司经营情况的窗 ) 口。 4. Earnings are not cash flow.The wise manager watches both. （盈利不是现金流量，明智的 管理者需两者并重。） 5. Abalance sheet is asnapshot of acompany's assets and liabilities at apoint in time.An income statement records sales,related expenses,and earnings over aperiod of time. （资产负债表是公司资产和负债（权益）在某一时点上的快照。利润表记录一定时期内的销 售收入、相关的费用以及利润。） 7. Acash flow statements eliminates the effects of accrual accounting to present the firm's cash receipts and disbursements over the accounting period. （现金流量表剃除了权责发生制 的影响，揭示了公司在会计期间的现金收入和现金支出。） P33 12 计算题课后第题 12.Below are summary cash flow statements() for three roughly equal-size 现金流量表 companies $millions （） A B C $(300) $(300) Net cash flows from operations $300 来自经营活动的净现金流 (900) (30) Net cash used in investing activities (90) 用于投资活动的净现金流 1,200 210 Net cash flow from financing activities (240) 来自融资活动的净现金流 150 150 Cash balance at beginning of year 150 年初现金余额 a.Calculate each company’s cash balance at the end of the year.