Đề thi trắc nghiệm Tài chính công ty đa quốc gia (tiếng anh)

Fundamentals of Multinational Finance

, 3e (Moffett) Chapter 11    Translation Exposure 

11.1    Multiple Choice and True/False Questions 

1)  Translation exposure may also be called ________ exposure. 

A)  transaction B)  operating C)  accounting D)  currency Answer:   C 

Topic:   Translation Exposure Skill:   Recognition 

2)  ________ exposure is the potential for an increase or decrease in the parent company's net 

worth and reported net income caused by a change in exchange rates since the last transaction.

 

A)  Transaction B)  Operating C)  Currency D)  Translation Answer:   D 

Topic:   Translation Exposure Skill:   Recognition 

3)  Translation exposure measures

 A)  changes in the value of outstanding financial obligations incurred prior to a change in 

exchange rates. 

B)  the potential for an increase or decrease in the parent company's net worth and reported net 

income caused by a change in exchange rates since the last consolidation of international 

operations.

 C)  an unexpected change in exchange rates impact on short run expected cash flows. 

D)  none of the above. Answer:   B 

Topic:   Translation Exposure Skill:   Recognition 

4)  According to your authors, the main purpose of translation is 

A)  to prepare consolidated financial statements. 

B)  to help management assess the performance of foreign subsidiaries. 

C)  to act as an interpreter for managers without foreign language skills. 

D)  none of the above. Answer:   A 

Topic:   Translation Exposure Skill:   Recognition 

5)  It is possible to use different exchange rates for different line items on a financial statement. 

Answer:   TRUE 

...

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Fundamentals of Multinational Finance

, 3e (Moffett) Chapter 11    Translation Exposure 

11.1    Multiple Choice and True/False Questions 

1)  Translation exposure may also be called ________ exposure. 

A)  transaction B)  operating C)  accounting D)  currency Answer:   C 

Topic:   Translation Exposure Skill:   Recognition 

2)  ________ exposure is the potential for an increase or decrease in the parent company's net 

worth and reported net income caused by a change in exchange rates since the last transaction.

 

A)  Transaction B)  Operating C)  Currency D)  Translation Answer:   D 

Topic:   Translation Exposure Skill:   Recognition 

3)  Translation exposure measures

 A)  changes in the value of outstanding financial obligations incurred prior to a change in 

exchange rates. 

B)  the potential for an increase or decrease in the parent company's net worth and reported net 

income caused by a change in exchange rates since the last consolidation of international 

operations.

 C)  an unexpected change in exchange rates impact on short run expected cash flows. 

D)  none of the above. Answer:   B 

Topic:   Translation Exposure Skill:   Recognition 

4)  According to your authors, the main purpose of translation is 

A)  to prepare consolidated financial statements. 

B)  to help management assess the performance of foreign subsidiaries. 

C)  to act as an interpreter for managers without foreign language skills. 

D)  none of the above. Answer:   A 

Topic:   Translation Exposure Skill:   Recognition 

5)  It is possible to use different exchange rates for different line items on a financial statement. 

Answer:   TRUE 

...

LINK DOWNLOAD

Chuyên mục: B. Đề thi