3.1 財務導論：練習題

• a.

  The purchase of a new office building

• b.

  Annual licensing fees for antivirus software

• c.

  Electricity payments for the server room

• d.

  Monthly subscription fees for cloud hosting services

• a.

  Determining the optimal pricing strategy for the increased output to ensure market penetration.

• b.

  Designing the layout of the new facility to maximize production efficiency and minimize waste.

• c.

  Recruiting and training new staff members needed to operate the expanded facility.

• d.

  Ensuring that the capital expenditure required for the expansion is funded through the most cost-effective sources of finance.

• a.

  The firm's assets will be undervalued, and its profit for the year of purchase will be significantly understated.

• b.

  The firm's cash flow from operations will appear much higher than it actually is.

• c.

  The firm's assets will be overvalued, leading to higher depreciation charges in future years.

• d.

  The firm's liabilities will increase because revenue expenditure must be financed through short-term debt.

• a.Installing a new solar power system
• b.Paying monthly wages to factory workers
• c.Purchasing a new delivery truck
• d.Building a warehouse extension

• a.

  A decrease in the firm's total liabilities as debts are settled using current income.

• b.

  A long-term increase in the value of the firm's non-current assets on the balance sheet.

• c.

  A significant reduction in the firm's net profit for the current accounting period.

• d.

  An improvement in the firm's productivity due to the acquisition of more efficient machinery.

先自己寫一次答案，再對照解題步驟。