When reviewing the financial statements of a company in which you are a shareholder, younote that during the past year the company has:(1) Raised a long term loan to finance the purchase of non-current assets; and(2) Reduced the value of closing inventory.How will the current ratio and the gearing ratio be affected in comparison to last year?
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .—家美国公司目前只在国内开展业务，它正在考虑在加拿大或者英国进行1000000元的投资。财务部门建议的投资项目的预期收益率和风险如下： 建议投资 平均收益率 标准差 英国投资 22% 10% 加拿大投资 28% 15% 公司目前国内平均收益率为20%，标准差为15%。公司使用上述数据以及相关系数，计算了下述投资组合的风险和收益（美国国内业务为50%，国际业务为50%）。 平均收益率 标准差 美国和英国 21% 3% 美国和加拿大 24% 15% 那么以下4个选项中正确的是（ ）
A 美国和英国完全正相关。 B 美国和加拿大完全正相关。 C 美国和英国完全负相关。 D 加拿大和英国完全负相关。
2 .企业股票的贝塔值是0.9，市场组合报酬率是12%，无风险报酬率是5%。企业估计明年股票的预期回报率是15%，企业目前（ ）
A 股票价格被高估。 B 股票价格被低估。 C 股票价格合理。 D 无法判断。
3 .李四购买了两只股票，权重各为50%， A股票预期收益率6%，标准差30% ， B股票预期收益率8%，标准差40%。如果组合标准差是35%，A股票和B股票的相关系数是多少？（ ）
A －1。 B 0。 C 0.7。 D 1。
4 .已知一家公司的股票贝塔系数为1.20。此时短期国债收益率为6%，市场组合的报酬率为12%，请问市场组合的风险溢价率是多少？（ ）
A 6%。 B 7.2%。 C 12%。 D 13.2%。
5 .Smithson Co is an insurance company. Recently there has been concern that too manyquotations have been sent to clients either late or containing errors. The departmentconcerned has responded that they are understaffed, and a high proportion of current staffhave recently joined the firm. The performance of this department is to be carefullymonitored.Which of the following non-financial performance indicators would NOT be anappropriate measure to monitor and improve the department’s performance?
A Percentage of quotations found to contain errors when checked B Percentage of quotes not issued within company policy of 3 working days C Actual staff employed as a percentage of the quota for the department D Percentage of budgeted number of quotations actually issued
7 .In the last financial year, the net profit margin of Grippa Co was 14·7% and asset turnoverwas 2·3 times.What was the company’s return on capital employed for the financial year?
A 244·70% B 215·30% C 33·81% D 6·39%
8 .Yobo Co manufactures a wide range of products. There is considerable variation in the profitper unit sold of each product. The managing director is planning to introduce an incentivescheme for production employees. The objective of the incentive scheme is to improveproduct quality.On which of the following should the incentive scheme be based in order to improveproduct quality?
A Production volume B Sales revenue C Level of rework D Profitability
9 .Many organisations use non-financial performance indicators (NFPIs).Which of the following NFPIs is MOST suitable for monitoring quality?
A Throughput volume per time period B New customers per time period C Number of customer complaints D Number of transactions per customer
10 .Cawlin Co provides a call centre service on behalf of a number of retailers. Operativesreceive calls from customers who are experiencing problems in operating the products theyhave bought from the retailers. The managing director is seeking improved customersatisfaction. Customer satisfaction is measured by the number of customers who receiveadvice which leads to the correct operation of their equipment at the first point of contact. Ithas been suggested by the human resource manager that an incentive scheme should beintroduced.Which of the following targets is the most appropriate measure for the incentivescheme?
A A reduction in the time taken to answer incoming calls B A decrease in the number of calls referred to a supervisor C A reduction in the average time taken to process each call D An increase in the number of calls processed
