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CMA考试New Part2 模拟练习题（七）

来源：高顿网校 2014-04-04

　　第31题

　　Which of the following statements concerning bond ratings is correct?

　　1、 U.S. Treasury bonds are not rated.

　　2、 Bond ratings may be adjusted only down (but not up) during the life of a bond.

　　3、 Bonds rated as junk bonds have a lower-than-average chance of high yields.

　　4、 Bond ratings apply to the bond issue and the company.

　　第32题

　　All of the following accurately describe preferred stock except

　　1、 Preferred stock issues may have a stated call price.

　　2、 Preferred stock dividends paid are based on earnings.

　　3、 Preferred stock typically has no maturity date.

　　4、 Preferred stock dividends are paid before common stock dividends.

　　第33题

　　Legal responsibilities of a bond trustee include all of the following except

　　1、 ensuring that interest payments are properly paid and applied.

　　2、 authenticating the bond issue's legality.

　　3、 defining sinking fund terms.

　　4、 administering redemption.

　　第34题

　　Which of the following statements differentiates debt capital from equity capital?

　　1、 Debt capital is derived from the issuance of interest-bearing instruments; equity capital is derived from permanent investments by shareholders.

　　2、 Debt capital is derived from retained earnings; equity capital is derived from the issuance of notes, bonds, or loans.

　　3、 Debt capital is a function of receivables, inventories, and payables; equity capital is a function of stock issues.

　　4、 Debt capital is a function of stock issues; equity capital is a function of receivables, inventories, and payables.

　　第35题

　　Megatech Inc. is a large publicly-held firm. The treasurer is making an analysis of the short-term financing options available for the third quarter, as the company will need an average of $8 million for the month of July, $12 million for August, and $10 million for September. The following options are available.

　　I, Issue commercial paper on July 1 in an amount sufficient to net Megatech $12 million at an effective rate of 7% per year. Any temporarily excess funds will be deposited in Megatech’s investment account at First City Bank and earn interest at an annual rate of 4%.

　　II，Utilize a line of credit from First City Bank with interest accruing monthly on the amount utilized at the prime rate, which is estimated to be 8% in July and August and 8.5% in September. Based on this information, which one of the following actions should the treasurer take?

　　1、 Use the line of credit, since it is approximately $15,000 less expensive than issuing commercial paper.

　　2、 Use the line of credit, since it is approximately $5,800 less expensive than issuing commercial paper.

　　3、 Issue commercial paper, since it is approximately $14,200 less expensive than the line of credit.

　　4、 Issue commercial paper, since it is approximately $35,000 less expensive than the line of credit.

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高顿网校特别提醒：已经报名2014年CMA考试的考生可按照复习计划有效进行！另外，高顿网校2014年CMA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。

　　报考指南： 2014年CMA考试报考指南
　　考前冲刺：CMA考试试题考试辅导

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