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发布时间:2024-02-10 21:03:45

[单项选择]Owners’ equity is measured by subtracting liabilities from assets. This sentence can be described as the following equation().
A. ASSETS - LIABILITIES + OWNER’S EQUITY
B. ASSETS - LIABILITIES = OWNER’S EQUITY
C. OWNER’S EQUITY = ASSETS + LIABILITIES
D. OWNER’S EQUITY = LIABILITIES - ASSETS

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[单项选择]If retained earnings were understated and liabilities were overstated, which of the following errors could have been the cause (a)Making the adjustment entry for depreciation expenses twice. (b)Failure to record interest accrued on a note payable. (c)Failure to make the adjusting entry to record revenue which had been earned but not yet billed to clients. (d)Failure to record the earned portion of fees received in advance.
[简答题]权益贝塔(equity beta)
[单项选择]Which statement about equity forward contracts is least likely accurate( )
A. Investors can use equity forward contracts to speculate on stock-price increases. 
B. Dividend payments are usually included in equity forward contracts. 
C. Equity forward contracts may require asset delivery or cash settlement.
[单项选择]Which of the following statements regarding equity forward contracts is FALSE( )
A. Equity forwards may be settled in cash. 
B. Dividends are never included in index forwards. 
C. A short position in equity forward could not hedge the risk of a purchase of that equity in the future.
[填空题]Pollution from rail transport is usually measured from the motor exhaust.


[单项选择]

In ancient times wealth was measured and exchanged in things that could be touched: food, tools, and precious metals and stones. Then the barter system was replaced by coins, which still had real value since they were pieces of rare metal. Coins were followed by fiat money, paper notes that have value only because everyone agrees to accept them.
Today electronic monetary systems are gradually being introduced that will transform money into even less tangible titans, reducing it to a series of "bits and bytes", or units of computerized information, going between machines at the speed of light. Already, electronic fund transfer allows money to be instantly sent and received by different banks, companies, and countries through computers and telecommunications devices.

Which of the following would be the most appropriate title for the passage( )
A. International Banking Policies
B. The History of Monetary Exchange
C. The Development of Paper Currencies
D. Current Problems in the Economy
[单项选择]An equity analyst needs to select a representative sample of manufacturing stocks. Starting with the population of all publicly traded manufacturing stocks, she classifies each stock into one of the 20 industry groups that form the Index of" Industrial Production for the manufacturing industry. She then selects a number of stocks from each industry based on its weight in the index. The sampling method the analyst is using is best characterized as:()
A. data mining.
B. nonrandom sampling.
C. stratified random sampling.
[填空题]
The values in the economic system are measured in terms of money.
Our goods and services are sold for{{U}} (31) {{/U}}, and that money is in turn exchanged{{U}} (32) {{/U}}other goods and services. Coins are adequate for small transactions,{{U}} (33) {{/U}}paper notes are used for general business. There is additionally a wider sense of the word "money", covering anything{{U}} (34) {{/U}}is used as a means of exchange, whatever{{U}} (35) {{/U}}it may take. Originally, a valuable metal (gold, silver or copper) served{{U}} (36) {{/U}}a constant store of value, and even today the American{{U}} (37) {{/U}}is technically "backed" by the store of gold which the US government maintains. Because gold has been universally regarded as a very valuable metal, national currencies were for many years judged in{{U}} (38) {{/U}}of the so-called "gold standard". Nowadays, however, national currencies are considered to be as strong as the na

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