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C22022S 并购实施 参考答案

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发表于 2022-6-3 11:30:53 | 显示全部楼层 |阅读模式

单选题(共5题,每题20分)
1 . Which of the following reasons is generally not considered to be a good reason for making an acquisition? 以下哪一个原因通常不被认为是进行收购的好理由?
A.The acquirer will diversify its sources of revenue by making the acquisition. 收购方将通过收购使其收入来源多样化。
B.The acquirer will be able to reduce costs of the merged business. 收购者将能够降低合并企业的成本。
C.The acquirer will reach new distribution channels by acquiring the target. 收购方将通过收购目标达到新的分销渠道。
D.The acquirer will obtain the new product offerings of the target more quickly or inexpensively than if they were to be developed organically by the acquirer’s organization. 与由收购方重头组织开发新产品相比,收购方将更快或更便宜地获得目标公司的新产品。
我的答案:
2 . “Implementation” in this module is best described by which of the following statements? 本模块中的“实施”最好用以下哪一项陈述来描述?
A.The integration of an acquisition 收购的整合
B.Implementing a regimen of metrics that are assigned to employees in the organization of a firm to measure their effectiveness in achieving goals to improve the firm’s cash flows 实施分配给公司组织中员工的指标方案,以衡量其实现目标的有效性,从而改善公司的现金流
C.The calculation of an accurate cost of capital for each of the firm’s individual operating units 计算每个公司各个运营单位的准确资本成本
D.The implementation of a rigorous capital budgeting approach 实施严格的资本预算方法
我的答案:
3 . The present value of a $1,000 perpetuity growing at 2% annually, and assuming a 10% discount rate is: 1000美元的永续年金以每年2%的速度增长,并假设10%的贴现率,其现值为:
A.$10,000
B.$12,500
C.$14,400
D.$15,000
我的答案:
4 . Which of the following is not an example of a Free Cash Flow regimen being implemented to multiple functions and levels in a corporation? 下面哪一项不是一个自由现金流方案被实施到一家公司的多个职能和层级的例子?
A.The marketing department being measured and compensated based partly on the accuracy of their order forecasts. 对市场部门的绩效绩效考核,部分基于他们订单预测的准确性。
B.Manufacturing operation supervisors being measured and compensated partly on the percentage of defective components manufactured. 对生产运营主管的绩效考核,部分基于生产部件残次率。
C.The accounting department searching for, and implementing accounting policies that allow favorable revenue recognition for the corporation 会计部门寻找并实施有利于公司收入确认的会计政策
D.The Credit and Collections department being measured and compensated partly based on the measure of Accounts Receivable Days Outstanding at the end of each month. 信用和催收部门在每个月底以未清偿应收账款为基础进行部分绩效考核。
我的答案:
5 . To be effective in improving the firm’s cash flows, the determination of a metric or driver that can be assigned to an individual or department within the firm should include all of the following characteristics except: 为了有效地改善公司的现金流,确定可分配给公司内个人或部门的指标或驱动因素应包括以下所有特征,除了:
A.The metric must have an impact on the cash flow of the firm 该指标必须对公司的现金流量产生影响
B.The metric must be under the control of the individual or department it is assigned to 衡量标准必须受其分配的个人或部门的控制
C.The metric must be measurable 指标必须是可衡量的
D.The metric must be an account that is included in the firm’s financial statements 该指标必须是公司财务报表中包含的科目
我的答案:

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