2025基金会计英文题库及答案.docVIP

2025基金会计英文题库及答案

单项选择题（每题2分，共10题）

1.Whatisthemainfunctionofafundaccountant?

A.Manageinvestmentportfolios

B.Recordfinancialtransactions

C.Developmarketingstrategies

D.Conductriskassessments

答案：B

2.Whichofthefollowingisakeyprincipleinfundaccounting?

A.Revenuerecognition

B.Costcontrol

C.Markettiming

D.Employeemotivation

答案：A

3.WhatdoesNAVstandforinfundaccounting?

A.NetAssetValue

B.NewAccountValue

C.NationalAverageVolume

D.Non-AvailableVolume

答案：A

4.Afundsincomestatementshows:

A.Assetsandliabilities

B.Revenuesandexpenses

C.Shareholderequity

D.Investmentperformanceovertime

答案：B

5.Whichaccountingstandardisoftenusedinfundaccounting?

A.GAAP

B.IFRS

C.BothAandB

D.NeitherAnorB

答案：C

6.Whatisthepurposeofafundsstatementofcashflows?

A.Toshowinvestmentgains

B.Toreportchangesincashposition

C.Tolistallassets

D.Todetailmanagementdecisions

答案：B

7.Whencalculatingafundsreturn,whichfactoriscrucial?

A.Initialinvestmentamount

B.Employeesalary

C.Officerent

D.Marketingexpenses

答案：A

8.Whichofthefollowingisanexampleofanexpenseinfundaccounting?

A.Dividendincome

B.Interestearned

C.Managementfees

D.Capitalcontributions

答案：C

9.Afundaccountantneedstoensure:

A.Accuratefinancialreporting

B.High-riskinvestmentdecisions

C.Aggressivemarketingcampaigns

D.Employeelayoffs

答案：A

10.Whatistheroleofatrialbalanceinfundaccounting?

A.Toplaninvestmentstrategies

B.Tochecktheequalityofdebitsandcredits

C.Toselectinvestmentopportunities

D.Tosetfundgoals

答案：B

多项选择题（每题2分，共10题）

1.Fundaccountinginvolves:

A.Recordingtransactions

B.CalculatingNAV

C.Preparingfinancialstatements

D.Makinginvestmentdecisions

答案：ABC

2.Whichofthefollowingarefinancialstatementsinfundaccounting?

A.Balancesheet

B.Incomestatement

C.Statementofcashflows

D.Marketingreport

答案：ABC

3.Keyelementsinfun