C22049S 自由现金流的组成
【第一部分 单项选择】
1:The purpose of establishing cash flow-based objectives throughout the organization of a company is best summarized by which of the following statements?
在整个公司组织中建立基于现金流的目标的目的最好通过以下哪一项陈述来概括？ A
A.Manyemployeesintheorganization,despitehavingdifferenttypesofjobsandresponsibilities,caneachhaveanimpact,withintheirjobresponsibilities,toaffectthefirm’scashflow.尽管有不同类型的工作和职责，组织中的许多员工都可以在工作职责范围内影响公司的现金流。
B.Apressreleasebythefirmannouncingthistypeofprogramwillresultinashort-termincreaseinitsstockprice.该公司宣布推出此类计划的新闻稿将导致其股价短期上涨。
C.Employeesthroughoutthefirmwillcometoappreciatethedifficultobjectivesofthefirm’sfinanceorganization.整个公司的员工将会认识到公司财务组织的困难目标。
2:Ranger Company is interested in establishing a program that measures all employees’ contributions to improving cash flow. Which of the following measures might be put in place to measure the effectiveness of the firm’s Accounts Receivable collection department?
游侠公司有兴趣建立一个计划，衡量所有员工对改善现金流的贡献。 可以采取以下哪些措施来衡量公司应收账款收款部门的有效性？ 添加微信查看全部答案
A.Qualityofmanufacturedcomponents制造部件的质量
B.Salesforecastaccuracy销售预测准确性
C.Accountsreceivablesdaysoutstanding应收账款未结清日
D.TotalNetreceivablesbalanceattheendofeachmonth.每月末的应收账款净值余额
3:Maximizing free cash flow of a corporation puts the interests of which stakeholder group above all others?
最大化一家公司的自由现金流是将下面哪个利益相关群体的利益置于所有其他利益之上? 添加微信查看全部答案
A.Customers客户
B.Employees员工
C.Management管理层
D.Shareholders股东
【第三部分 判断题】
1:A company must optimize performance of free cash flow divers at the operating level.
公司必须在操作层面优化自由现金流驱动因素的表现。 添加微信查看全部答案
对 错
2:To achieve shareholder value maximization, cash flows must be maximized.
为实现股东价值最大化，现金流必须被最大化。 添加微信查看全部答案
对 错
