2020 ACCA财务管理F9(华东交通大学) 最新满分章节测试答案

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本课程起止时间为:2020-02-17到2020-06-18
本篇答案更新状态:已完结

Chapter 1 Financial management and financial objectives Quick Quiz 1

小提示:本节包含奇怪的同名章节内容

1、 问题:Which of the following are examples of financial objectives that a company might choose to pursue?
选项：
A:Provision of good wages and salaries
B:Restricting the level of gearing to below a specified target level
C:Dealing honestly and fairly with customers on all occasions
D:Producing environmentally friendly products
答案: 【Restricting the level of gearing to below a specified target level】

2、 问题:In the context of managing performance in not for profit organisations, which of the following definitions is incorrect?
选项：
A:Value for money means providing a service in a way which is economical, efficient and effective.
B:Economy means doing things cheaply: not spending $2 when the same thing can be bought for $1.
C:Efficiency means doing things quickly: minimising the amount of time that is spent on a givenactivity.
D:Effectiveness means doing the right things: spending funds so as to achieve the organisation’sobjectives.
答案: 【Efficiency means doing things quickly: minimising the amount of time that is spent on a givenactivity.】

3、 问题:Which of the following is least likely to fall within financial management?
选项：
A:The dividend payment to shareholders is increased
B:Funds are raised to finance an investment project
C:Surplus assets are sold off
D:Non-executive directors are appointed to the remuneration committee
答案: 【Non-executive directors are appointed to the remuneration committee】

4、 问题:SQK Co has just paid a dividend of 21c per share and its share price one year ago was $3.1 per share.The total shareholder return for the year was 19.7%.What is the current share price?
选项：
A:$3.50
B:$3.71
C:$3.31
D:$3.35
答案: 【$3.50】

5、 问题:Which of the following is not one of the three main types of decision faced by financial manager in a company?
选项：
A:Dividend decision
B:Investment decison
C:Economic decision
D:Financing decision
答案: 【Economic decision】

6、 问题:Which of the following is an example of internal stakeholder in a firm?
选项：
A:shareholders
B:company directors
C:customers
D:suppliers
答案: 【company directors】

7、 问题: Walter Wall Carpets made profits before tax in 20×0 of $9,360,000. Tax amounted to $2,800,000. The company’s share capital is as follow:                                                             $Ordinary Shares ( $1 at par)         10,000,0008% preference share                      2,000,000                                                     12,000,000Calculate the EPS for 20X0
选项：
A:64c
B:93c
C:53c
D:78c
答案: 【64c】

8、 问题:An advertising company declares an interim ordinary dividend of 7.4c per share and a final ordinary dividend of 8.6c per share.Assuming an ex div share price of 315c. What is the dividend yield?
选项：
A:2.35%
B:2.73%
C:5.08%
D:4.10%
答案: 【5.08%】

9、 问题:The price/earnings ratio:
选项：
A:measure how much profits a company generates for its ordinary shareholders with the money they have invested in the company
B:is a basic measure of the amount of profit attributable to each ordinary share
C:expresses the amount the shareholders are prepared to pay for the shares as amultiple of current earnings
D:helps individual ordinary shareholders see how much of the overall dividend payout they are entitled to
答案: 【expresses the amount the shareholders are prepared to pay for the shares as amultiple of current earnings】

10、 问题:A company has the following summarised SOPL for the year.                         $Sales revenue           70,000     cost of sales          (42,000)Goss profit             28,000expenses               (21,000)Net profit               7,000 What is the company’s gross profit margin for the year?
选项：
A:10%
B:40%
C:25%
D:17%
答案: 【40%】

11、 问题:The definition of financial management is the management of the finances of an organisation in order to achieve the financial objectives of the organisation.
选项：
A:正确
B:错误
答案: 【正确】

12、 问题:The main financial objective that the theory of company finance assume that a business organisation has is to maximise the wealth of the company’s board directors and managers.
选项：
A:正确
B:错误
答案: 【错误】

13、 问题:If earnings per share fall from one year to the next, so will the level of dividends.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Dividends may still be maintained from payments out of profits retained in earlier periods.】

14、 问题:Return on capital employed = Profit after interest and tax / Capital employed
选项：
A:正确
B:错误
答案: 【错误】

15、 问题:Goal congruence is accordance between the objectives of agents acting within an organisation.
选项：
A:正确
B:错误
答案: 【正确】

16、 问题:Financial objectives should be quantitative so that their achievement can be measured.
选项：
A:正确
B:错误
答案: 【正确】

17、 问题:Maximising market share is an example of a financial objective.
选项：
A:正确
B:错误
答案: 【错误】
分析：【Coomercial objective】

18、 问题:The financial rewards of directors are linked to increasing earnings per share.The above action is very likely to increase shareholder wealth.
选项：
A:正确
B:错误
答案: 【错误】

19、 问题:Performance-related pay can encourage dysfunctional behaviour.
选项：
A:正确
B:错误
答案: 【正确】

20、 问题:Introducing a share option scheme would help directors’ objectives in line with shareholders’ objectives.
选项：
A:正确
B:错误
答案: 【正确】

21、 问题:Searching for ways to diversify the finances of the not-for-profit organisation is consistent with increasing VFM
选项：
A:正确
B:错误
答案: 【错误】

22、 问题:Competitors are external stakeholders.
选项：
A:正确
B:错误
答案: 【错误】

23、 问题: A common means of measuring the progress of the enterprise is through ratio analysis
选项：
A:正确
B:错误
答案: 【正确】

24、 问题:The main purpose of the corporate governance is to maximise shareholder wealth.
选项：
A:正确
B:错误
答案: 【错误】

25、 问题:Accounting profits may not be a good measure of a company’s performance.
选项：
A:正确
B:错误
答案: 【正确】

26、 问题:Which of the following is not one of the three main types of decision faced by financial manager in a company?
选项：
A:Dividend decision
B:Investment decision
C:Economic decision
D:Financing decision
答案: 【Economic decision】

27、 问题:An advertising company declares an interim ordinary dividend of 7.4c per share and a final ordinary dividend of 8.6c per share.Assuming an ex div share price of 315c. What is the dividend yield?