财务英语考试试题及答案.docVIP

财务英语考试试题及答案

一、单项选择题（每题2分，共10题）

1.“Assets”infinancialEnglishrefersto_.

A.负债

B.资产

C.所有者权益

Answer:B

2.Whichtermrepresentsthemoneyacompanyowestoitscreditors?

A.Liability

B.Revenue

C.Expense

Answer:A

3.Theabbreviation“ROE”standsfor_.

A.ReturnonEquity

B.RateofExpense

C.RevenueofEarnings

Answer:A

4.Infinancialstatements,“GrossProfit”iscalculatedby_.

A.Revenue-CostofGoodsSold

B.Revenue+CostofGoodsSold

C.RevenueCostofGoodsSold

Answer:A

5.Whichofthefollowingisanexampleofacurrentasset?

A.Land

B.Inventory

C.Building

Answer:B

6.“Debt-to-EquityRatio”isusedto_.

A.measureacompanysliquidity

B.assessacompanysfinancialleverage

C.calculateacompanysprofitability

Answer:B

7.Theterm“Amortization”isrelatedto_.

A.writingoffanintangibleassetovertime

B.increasingthevalueofatangibleasset

C.sellinganassetataloss

Answer:A

8.“CashFlow”statementmainlyreflects_.

A.acompanysfinancialpositionataspecificpointintime

B.thechangesinacompanyscashandcashequivalentsduringaperiod

C.acompanysprofitabilityoveralong-term

Answer:B

9.WhichEnglishtermisusedfortheprocessofrecordingfinancialtransactions?

A.Auditing

B.Bookkeeping

C.Forecasting

Answer:B

10.“EPS”infinancialEnglishmeans_.

A.EarningsperShare

B.ExpensesperShare

C.EquityperShare

Answer:A

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingarefinancialstatements?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.StatementofRetainedEarnings

Answer:ABCD

2.Componentsofabalancesheetinclude_.

A.Assets

B.Liabilities

C.ShareholdersEquity

D.Revenue

Answer:ABC

3.Thefactorsthatcanaffectacompanysprofitmarginare_.

A.Pricingstrategy

B.Costcontrol

C.Marketcompetition

D.Taxrate

Answer:ABCD

4.Whichofthefollowingareintangibleassets?

A.Patents

B.Trademarks

C.Goodwill

D.Machinery

Answer:ABC

5.Infinancialanalysis,