题目内容
（请给出正确答案）
B.A popular debt device in many emerging markets(在许多新兴市场流行的债务策略)
C.A loan that seeks repayment principally from future earnings since the borrower lacks sufficient collateral(由于借款人缺乏足够的抵押品，主要从未来收益寻求还款的贷款)
D.None of the above(以上都不是)
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更多“A “cash flow” loan is(“现金流量”贷款…”相关的问题
______will be either the sole or the main source of a project loan repayment.
A．Capital funds
B．Investment gains
C．The cash flow arising from the projects
D．All of the above
？Look at the statements below and the information about training courses.
？Which course (A, B, C or D) does each statement (1 -7) refer to？
？For each sentence, mark one letter (A, B, C or D) on your Answer Sheet.
？You will need to use some of these letters more than once.
A
This course looks at the administrative functions of a bank's loans department, e. g. dealing with credit applications and keeping records of loan transactions. We will use real application forms of the type that administrative staff in loan departments regularly handle. It will be particularly useful for experienced staff with clay-to-day administrative responsibility for loan portfolios. Although most clients choose to enjoy our beautiful premises, the course can be run at the client company or elsewhere.
B
On this advanced course you will build up a database of a company's cash flow over time and identify and interpret patterns of change. You will analyze the cash flow of a few sample companies and use your analysis to judge their ability to settle their debts. This course will help you perform. an advanced cash flow analysis of your own company.
C
Open to anyone who completed our introductory course on legal contracts in business, this course looks at the legal principles involved when a company takes out a loan, and outlines how to take legal action against a company that defaults on its repayments. You will compare the interests and responsibilities of both parties to a loan contract.
D
This is a course for those new to leasing. It will provide you with a basic understanding of why companies prefer to lease property or machinery, rather than buy. You will learn about both the expenses and tax benefits of leasing and you will study a variety of lease agreements and the laws relating to them.
This course is for people who know nothing about the topic.
Question 9
The following financial statements relate to Blue Ting for the year ended 31 December 2001
Balance Sheet ended at 31 December
2000 2001
＄'000 ＄'000
Plant and machinery 1,296 1,788
Less: Depreciation (174) (287)
Stock 184 296
Trade debtors 382 490
Bank and cash 10 (301)
Trade creditors (142) (166)
Accrued expenses (45) -
Taxation (80) (100)
Dividends (45) (60)
1,386 1,660
Less: 6% Loan notes2009 (350) (350) 1,036 1,310
Paid-up share capital 875 975
Share premium - 50
Revenue reserves 35 70
Profit and loss 126 215 1,036 1,310
Trading and Profit and Loss Account
2000 2001
＄'000 ＄'000
Turnover 2,725 3,204
Less: Cost of sales (1,766) (2,195)
Gross profit 959 1,009
Less: Operating expenses (713) (715)
Profit before taxation 246 294
Less: taxation (80) (90)
Profit after taxation 166 204
Less: transfer to reserves (20) (35)
proposed dividends (45) (80)
Retained earnings for the year 101 89
Additional information:
Plant and machinery with a cost of ＄52,000 and a written-down value of ＄22,800 was sold for＄10,000.
Required:
(a)Briefly discuss why users regard cash flow analysis importantly.
(b)Prepare a cash flow statement for Blue Ting for the year ended 31 December 2001 in the format as prescribed by HKSSAP15: Cash Flow Statement.
______cash flow is associated with weak bond ratings and higher default rates.
A．Frequent
B．Volatile
C．Low
D．High
The statement of cash flow helps a firm to manage its ______.
A．assets
B．assets and liabilities
C．capital structure
D．liquidity position
