Đang tải... (xem toàn văn)
TC403-Tiếng anh chuyên ngành 2 -TOPICA- BTVN2. Đây là toàn bộ câu hỏi và câu trả lời phần Bài tập về nhà 1 của môn TC403-Tiếng anh chuyên ngành 2 -TOPICA- BTVN2. Câu trả lời chính xác 100% giúp Anh/Chị sinh viên ôn tập chuẩn bị cho kỳ thi hết môn tại Topica. KHÔNG NÊN sử dụng tài liệu này dưới mục đích gian lận trong thi cử, kiểm tra.
15/9/2020 Bài tập nhà Trang chủ / TC403.TD12 / Bài tập nhà / Xem lại lần làm số Học viên Bắt đầu vào lúc Kết thúc lúc Thời gian thực Điểm Điểm Nguyễn Lê Duy Tân Saturday, 02 March 2019, 07:29:55 PM Saturday, 02 March 2019, 07:37:58 PM 00 : 08 phút : 03 giây 19/20 9.50 [Góp ý] Điểm : Another word for “operating costs” is Chọn câu trả lời A) B) C) D) overheads headings heads headquarter Đúng Đáp án là: “Overheads” Vì: Overheads are the operating expenses of a business, including the costs of rent, utilities, interior decoration, and taxes, exclusive of labor and materials Tham khảo:Unit 1, Speaking Đúng Điểm: 1/1 [Góp ý] Điểm : A Balance Sheet consists of the following: https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 1/11 15/9/2020 Bài tập nhà Chọn câu trả lời A) B) C) D) Assets, expenses and owner’s equity Assets, revenuse and net loss Assets, liabilities and owner’s equity Assets, liabilities and net income Đúng Đáp án là: “Assets, liabilities and owner’s equity” Vì: A balance sheet provides detailed information about a company’s assets, liabilities and shareholders’ equity Tham khảo: Unit 3, Reading, Text A Đúng Điểm: 1/1 [Góp ý] Điểm : Which is the best ratio indicator for the solvency of a company? Chọn câu trả lời A) B) C) D) Cash flow to debt Return of assets Current ratio Debt to equity ratio Đúng Đáp án là: “Cash flow to debt” Vì: The solvency of a company is its ability to generate cash flows to pay off its obligations, therefore, a cash flow to debt is the most appropriate Tham khảo: Unit 3, Reading, Text B Đúng Điểm: 1/1 [Góp ý] Điểm : All shareholders look forward to a high as a return of their investment in shares Chọn câu trả lời A) B) C) D) profit income dividend interest Đúng Đáp án là: “Dividend” Vì: https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 2/11 15/9/2020 Bài tập nhà Dividendcan be understood as a share in the annual profits of a company paid to shareholders These shareholders receives dividend in proportion to their shareholding Tham khảo: Unit 3, Special Terms Đúng Điểm: 1/1 [Góp ý] Điểm : The balance sheet allows investors to assess all of the following, EXCEPT _ Chọn câu trả lời A) B) C) D) How efficient the company’s assets are used The liquidity and financial flexibility of the company The capital structure of the company How profitable the company is Đúng Đáp án là: “How profitable the company is” Vì: A balance sheet provides detailed information about a company’s assets, liabilities and shareholders’ equity Therefore, it performs efficiency of the company in use of its assets, the liquidity and financial ratios of the company as well is capital structure However, it doesn’t show profits of company which is mentioned in the income statement because Income statements show how much money a company made and spent over a period of time Tham khảo: Unit 3, Reading, Text A Đúng Điểm: 1/1 [Góp ý] Điểm : Which of the following statements is false? Chọn câu trả lời A) Cash flow statements provide information about the inflows and B) Cash flow statements consist of operating cash flow, investing ca cash flow C) Cash flow statements provide information about the cash receipt for a specific period of time D) Cash flow provides detailed information about a company’s asse shareholders’ equity Đúng Đáp án là: “ Cash flow provides detailed information about a company’s assets, liabilities and shareholders’ equity ” Vì: https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 3/11 15/9/2020 Bài tập nhà Cash flow statements report a company’s inflows and outflows of cash A cash flow statement reflects whether the company generated cash Cash flow statements show the exchange of money between a company and the outside world also over a period of time Cash flow statements are divided into three main parts correspond to three activities They are: operating activities analyzes a company’s cash flow from net income or losses; investing activities; and financing activities A balance sheet provides detailed information about a company’s assets, liabilities and shareholders’ equity Tham khảo: Unit 3, Reading, Text A Đúng Điểm: 1/1 [Góp ý] Điểm : Which of the followings does not refer to an income statement? Chọn câu trả lời A) B) C) D) Profit statement Statement of Earnings Statement of Financial Position Loss statement Đúng Đáp án là: “Statement of Financial Position” Vì: Income statement shows how much revenue a company earned over a specific time period Furthermore, an income statement also shows the costs and expenses associated with earning that revenue Therefore, income statement performs profit and loss statement and statement of Earnings as well Statement of Financial Position shows the situation of finance of an organization It is actually used in the Balance Sheet Tham khảo: Unit 3, Reading, Text A Đúng Điểm: 1/1 [Góp ý] Điểm : ………… are those whose value can only be quantified and turned into cash with difficulty (e.g copyright, trademark, etc) Chọn câu trả lời A) B) C) D) Fixed assets Intangible assets Inventory Property https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 4/11 15/9/2020 Bài tập nhà Đúng Đáp án là: “Intangible assets” Vì: Copyright, trademark, client pool etc are categorized as intangible assets Fixed assets are machines, real estate, equipment etc Inventory is goods that are available for sale by an entity, or goods that will be used to produce goods that will be sold Tham khảo: Unit 3, Special terms Đúng Điểm: 1/1 [Góp ý] Điểm : ………… are used to provide insight into a company’s assets and debts at a particular point of time Chọn câu trả lời A) B) C) D) Income statements Balance sheets Cash flow statements Shareholders’ equity statements Đúng Đáp án là: “Balance sheets” Vì: Balance sheets show what a company owns and what it owes at a fixed point in time A balance sheet provides detailed information about a company’s assets, liabilities and shareholders’ equity Tham khảo: Unit 3, Reading, Text A Đúng Điểm: 1/1 10 [Góp ý] Điểm : One difference between an ordinary share and a preference share is that _ Chọn câu trả lời A) B) C) D) dividends on ordinary shares have to be paid ordinary shares are a loan and have to be repaid on demand the ordinary share gives the owner the right to one vote at an AG in the event of a firm going into liquidation, ordinary shares are p Đúng Đáp án là: “the ordinary share gives the owner the right to one vote at an AGM” Vì: Ordinary shares are the most common kind of shares An ordinary share gives the holder voting rights in the company and entitles the person to all dividend distributions as a part-owner of the company https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 5/11 15/9/2020 Bài tập nhà Preference shares allow holders to be paid dividends before ordinary shareholders and they also have priority over asset claims if the company goes bust The downside is that preference shareholders have a fixed dividend and only limited voting rights with respect to company affairs Tham khảo: Unit 3, Vocabulary Đúng Điểm: 1/1 11 [Góp ý] Điểm : When using , the analyst calculates each item on a single financial statement as a percentage of a total Chọn câu trả lời A) B) C) D) Horizontal analysis Vertical analysis Financial analysis Trend analysis Đúng Đáp án là: B- “vertical analysis” Vì: “Horizontal analysis” compares ratios or line items in a company’s financial statements over two or more years Analysts will read across the page to compare any single line item “Vertical analysis”, also known as common-sized statements, is the analysis in which various components of the financial statements are standardized by expressing them as a percentage of some base Components of the balance sheet are expressed as a percentage of total assets Components of the income statement are expressed as a percentage of sales “Financial analysis”: use and transformation of financial data into a form that can be used to monitor and evaluate the firm's financial position, to plan future financing, and to designate the size of the firm and its rate of growth Financial analysis includes the use of financial statement analysis and funds-flow-adequacy ratio Tham khảo: Unit 4, Reading, Text A Đúng Điểm: 1/1 12 [Góp ý] Điểm : All the economic _ are positive Chọn câu trả lời A) B) C) D) indicators index inputs numbers https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 6/11 15/9/2020 Bài tập nhà Sai Đáp án là: “ indicators” Vì: Economic indicators are data which provide information about the overall health of an economy, or the financial markets, i.e inflation, interest rates, employment etc Index is also an indicator but it acts as a barometer for a given market or industry Tham khảo: Unit 4, Listening Khơng Điểm: 0/1 13 [Góp ý] Điểm : The share , which is made up of a cross-section of shares, reflects the general activity of the market Chọn câu trả lời A) B) C) D) measure index indicator ratio Đúng Đáp án là: “Index” Vì: Share/Stock index is a common term in the stock market It is a statistical indicatorused to measureand report changesin themarket valueof agroupof stocks/shares Tham khảo: Unit 4, Vocabulary Exercises, 4.2 Đúng Điểm: 1/1 14 [Góp ý] Điểm : Which ratios equity analysts pay more attention to so as to estimate the future profits that will accrue to the shareholder? Chọn câu trả lời A) B) C) D) operational and profitability ratios liquidity and leverage ratios solvency ratios ratio analysis Đúng Đáp án là: “operational and profitability ratios” Vì: https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 7/11 15/9/2020 Bài tập nhà Operational ratios use turnover measures to show how efficient a company is in its operations and use of assets Whereas, Profitability ratios show the return on sales and and capital employed Thus, they are used to predict potential return on investment Liquidity Ratios gives a picture of a company’s short term financial situation or solvency, not the profits Leverage Ratios show the debt situation in a company’s capital structure Solvency Ratios give a picture of a company’s ability to generate cash flow and pay it financial obligations It relates to assets and liabilities Tham khảo: Unit 4, Reading, Text A Đúng Điểm: 1/1 15 [Góp ý] Điểm : Assets are often listed in the order of their _- which means how easy it would be to convert each asset into cash Chọn câu trả lời A) B) C) D) complexity liquidity security simplicity Đúng Đáp án là: “Liquidity” Vì: Liquidity is finance of assets that are easily turned into cash Liquidity ratios reflects the short-term ability of the company to pay its debts when they come due and to meet unexpected needs for cash Tham khảo: Unit 4, Reading Đúng Điểm: 1/1 16 [Góp ý] Điểm : An _ is actually a risk-taker who will write his or her name under the total amount of risk that he or she was willing to accept at a specified premium Chọn câu trả lời A) B) C) D) underwriter undertaker under-worker undercutter Đúng Đáp án là: “ underwriter” Vì: https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 8/11 15/9/2020 Bài tập nhà An underwriter is a company or other entitythatmanages the public issuance and distribution ofsecurities from a corporation or other issuing body The underwriter bears the risk of being able to sell the underlying securities, and the cost of holding them on its books until such time in the future that they may be favorably sold Tham khảo: Unit Đúng Điểm: 1/1 17 [Góp ý] Điểm : We will continue to by sourcing components from low cost countries Chọn câu trả lời A) B) C) D) reduce cost increase sales cut loss decrease sales Đúng Đáp án là: “Reduce cost” Vì: Sourcing components or raw materials for production is a low-cost countries is one of the popular strategies applied by a producer in an effort to reduce costs, which is part of an organized program to increase profits Tham khảo: Unit 4, Revision A Đúng Điểm: 1/1 18 [Góp ý] Điểm : A company which makes neither a profit nor a loss is said to Chọn câu trả lời A) B) C) D) fall even drop even breakeven decrease even Đúng Đáp án là: “Breakeven” Vì: Ineconomics&business, specificallycost accounting, thebreak-even point(BEP) is the point at which cost or expenses and revenue are equal: there is no net loss or gain, and one has “broken even” A profit or a loss has not been made Tham khảo: Unit https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 9/11 15/9/2020 Bài tập nhà Đúng Điểm: 1/1 19 [Góp ý] Điểm : Known as common-sized statements, _ puts the balance sheet and income statementinto percentage terms.This allows you to compare, for example, what percent of sales is spent onmarketing Chọn câu trả lời A) B) C) D) Horizontal analysis Vertical analysis Financial analysis Financial statement Đúng Đáp án là: “Vertical analysis” Vì: Horizontal analysis compares ratios or line items in a company’s financial statements over two or more years Analysts will read across the page to compare any single line item Vertical analysis, also known as common-sized statements, is the analysis in which various components of the financial statements are standardized by expressing them as a percentage of some base Components of the balance sheet are expressed as a percentage of total assets Components of the income statement are expressed as a percentage of sales Tham khảo: Unit 4, Reading, Text A Đúng Điểm: 1/1 20 [Góp ý] Điểm : We can increase our profit _by reducing our overheads Chọn câu trả lời A) B) C) D) account margin costs percentage Đúng Đáp án là: “margin” Vì: A company’s profit margin or return on sales is the percentage difference between sales income and the cost of sales Profit margin = Sales income/cost of sales https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 10/11 15/9/2020 Bài tập nhà Overheads are the operating expenses of a business, including the costs of rent, utilities, interior decoration, and taxes, exclusive of labor and materials It means overheads is related to cost of sales Thus, profit margin increases when overhead reduces Tham khảo: Unit 4, Vocabulary Exercises, 4.1 Đúng Điểm: 1/1 Tổng điểm : 19/20 = 9.50 Quay lại Get the mobile app https://elearning.hou2.topica.vn/mod/bt30/quiz_attempt_review.php?attemptid=7119807 11/11