更多"An analyst is doing research about "的相关试题:
[单项选择]An analyst does research about cash flow classification. The initial cash payment for an equity security is considered an investment cash flow. The security is least likely to be classified as:（）
A. held for trading.
B. held to maturity.
C. available for sale.
[单项选择]An analyst does research about cash flow calculation. The indirect method of reporting cash flow from operating activities most likely begins with:（）
A. net income.
B. depreciation and amortization.
C. changes in balance sheet accounts.
[单项选择]An analyst does research about cash flow statements. On the cash flow state ment, interests received are classified as operating activity under:（）
A. IFRS only.
B. U. S. GAAP only.
C. both IFRS and U. S. GAAP.
[单项选择]An analyst does research about cash flow and gathers the following information (in thousands) about a company.
| 2011 | 2010 |
| Cost of goods sold | $14436 | $12471 |
| Inventory (year end) | $3876 | $5980 |
| Accounts payable (year end) | $7321 | $6432 |
Based on the information above, cash paid to suppliers (in thousands) in 2011 is cLosest to:（）
A. $11443
B. $13221
C. $15651
[单项选择]An analyst does research about cash flow ratios. Which of the following best represents a debt payment coverage ratio Cash flows from operations are divided by:（）
A. average total debt.
B. cash paid for long-term assets.
C. cash paid for long-term debt repayment.
[单项选择]An analyst does research about free cash flow and gathers the following information about a company:
·Cash provided by operating activities is $22000
·Cash used for fixed capital expenditures is $6000
·Net debt repayment is $850
·Interest paid is $3000
·Income tax rate is 35%
·Depreciation and amortization is $1000
The free cash flow to the firm is closest to:（）
A. $16950
B. $17950
C. $18950
[单项选择]An analyst does research about free cash flow to the firm and gathers the following information about a company:
·Cash flow from operations is $1600
·Interest paid is $300
·Capital expenditures is $900
·Depreciation is $200
·Tax rate is 35%
Under U. S. Generally Accepted Accounting Principles (U. S. GAAP), free cash flow to the firm is closest to:
A. $795
B. $895
C. $1095
[单项选择]An analyst does research about cash received from customers and gathers the following information about a company for a fiscal year (in millions):
| Revenues | $4989 |
| Beginning accounts receivable | $2341 |
| Ending accounts receivable | $2102 |
| Depreciation | $211 |
Under the direct method of computing cash flow operating activities, cash received from customers for the year is closest to:（）
A. $4750
B. $5017
C. $5228
[单项选择]An analyst does research about cash conversion cycle and gathers the following information about a company:
| 2012 | 2011 | 2010 |
| Days of inventory on hand | 35 | 25 | 30 |
| Days sales outstanding | 40 | 45 | 45 |
| Days of payables | 40 | 35 | 40 |
Analyzing the cash conversion cycle, the company's liquidity has most likely:（）
A. decreased.
B. remained unchanged.
C. increased.
[单项选择]An analyst is doing research about survivorship bias and its impact on measurement ratios. With a failure to comply with performance presentation standard, hedge fund databases and indexes, which are most likely to overstate:（）
A. Sharpe ratios.
B. standard deviation of retums.
C. correlations with returns from common stocks.
[单项选择]A company does research about cash flow statements and gathers the following transactions in 2011:
| Purchased securities held for trading | $3000 |
| Purchased property, plant, and equipment | $4500 |
| Proceeds from sale of plant | $3500 |
| Losses on sale of plant | $1500 |
Based on this information, the net cash flow from investing activity in 2011 is closest to:
A. -$4000
B. -$2500
C. -$1000
[单项选择]An analystdoes research about cash flow from operating and gathers the following information about a company:
| 2011 | 2010 |
| Depreciation expense | $5000 | $4000 |
| Gain on sales of equipment | $900 | $0 |
| tax | $1987 | $1235 |
| Working capital | $40000 | $45000 |
Under U. S. GAAP, the adjustment to net income to arrive at 2011 cash flow from operating activities is:（）
A. subtracting $900.
B. adding $9100.
C. subtracting $9100.
[单项选择]An analyst is doing research about the change of bond value to the passage of time and gathered the following information about an option-free bond. The bond has 6 percent coupon and an annual discount rate of 5 percent, pays interest semiannually, matures in five years, and is valued at $1043.76. One year later, the annual discount rate for that bond is 4.5 percent. At this time, the change in value for this bond that is attributable only to change of interest rate is closest to:（）
A. -$18.50
B. $7.91
C. $18.50
[单项选择]An analyst is doing research about a floating-rate security and its price change. All else being equal, under what condition, the price of a floating-rate security is most likely to react in the same way to changes in market interest rates as a fixed-rate coupon bond（）
A. Market rates increase between coupon reset dates.
B. Market rates are substantially below the floating rate security's cap rate.
C. Market rates are substantially above the floating rate security's cap rate.
