对
错
第1题:
(b) Discuss how management’s judgement and the financial reporting infrastructure of a country can have a
significant impact on financial statements prepared under IFRS. (6 marks)
Appropriateness and quality of discussion. (2 marks)
第2题:
此题为判断题(对,错)。
第3题:
For effective communication, the message should be oriented to the _____.
A Initiator
B Receiver
C Media
D Management style
E Corporate culture
第4题:
财务管理(Financial Management)与公司财务(Corporate Finance)是相同的概念。
第5题:
JJG Co is planning to raise $15 million of new finance for a major expansion of existing business and is considering a rights issue, a placing or an issue of bonds. The corporate objectives of JJG Co, as stated in its Annual Report, are to maximise the wealth of its shareholders and to achieve continuous growth in earnings per share. Recent financial information on JJG Co is as follows:
Required:
(a) Evaluate the financial performance of JJG Co, and analyse and discuss the extent to which the company has achieved its stated corporate objectives of:
(i) maximising the wealth of its shareholders;
(ii) achieving continuous growth in earnings per share.
Note: up to 7 marks are available for financial analysis.(12 marks)
(b) If the new finance is raised via a rights issue at $7·50 per share and the major expansion of business has
not yet begun, calculate and comment on the effect of the rights issue on:
(i) the share price of JJG Co;
(ii) the earnings per share of the company; and
(iii) the debt/equity ratio. (6 marks)
(c) Analyse and discuss the relative merits of a rights issue, a placing and an issue of bonds as ways of raising the finance for the expansion. (7 marks)
第6题:
An industrial corporate can meet its financial needs by seeking funds from the capital market.
A.Right
B.Wrong
C.Doesn't say
第7题:
此题为判断题(对,错)。
第8题:
(A) finance
(B) financial
(C) money
(D) economical
正确答案:B
解答参考:finance n.“金融,财政”,financial adj.“金融的,财政的”,economical adj.“节约的”。【译文】公司处于财政困难中。
第9题:
请查阅ACCA、CGA考试用书《Advanced Financial Management》,总结其内容,并与我国有关《高级财务管理》教材进行比较,说明其异同。
第10题:
比较财务管理(注意:这里的财务管理指的是公司财务管理)与财务会计概念,简要说明它们的联系与区别。