2025考研英二真题及答案解析2025.docVIP

2025考研英二真题及答案解析2025

一、单项选择题（每题2分，共10题）

1.Thecompanyhasdecidedtoexpanditsmarketshare,whichrequiresasignificantincreaseinits______.

A.revenue

B.assets

C.liabilities

D.equity

答案：A

2.Whichofthefollowingisacharacteristicofasoleproprietorship?

A.Limitedliability

B.Separatelegalentity

C.Pass-throughtaxation

D.Mutualownership

答案：C

3.Infinancialanalysis,theratioofcurrentassetstocurrentliabilitiesisknownasthe______.

A.debt-to-equityratio

B.currentratio

C.returnonassets

D.profitmargin

答案：B

4.Theprocessofevaluatingandmanagingriskstominimizepotentiallossesiscalled______.

A.diversification

B.hedging

C.leverage

D.arbitrage

答案：B

5.Afinancialinstrumentthatrepresentsownershipinacorporationisknownasa______.

A.bond

B.stock

C.mutualfund

D.certificateofdeposit

答案：B

6.Theprimarygoaloffinancialmanagementisto______.

A.maximizeshareholderwealth

B.minimizeoperationalcosts

C.maximizedebtlevels

D.ensureregulatorycompliance

答案：A

7.Thetimevalueofmoneyconceptstatesthatadollartodayisworthmorethanadollarinthefuturebecauseof______.

A.inflation

B.interestrates

C.taxes

D.opportunitycost

答案：B

8.Thecapitalassetpricingmodel(CAPM)isusedtodeterminethe______.

A.costofequity

B.weightedaveragecostofcapital

C.internalrateofreturn

D.netpresentvalue

答案：A

9.Afinancialplanthatoutlinesthecompanysfinancialgoalsandstrategiesisknownasthe______.

A.budget

B.forecast

C.financialstatement

D.strategicplan

答案：D

10.Theprocessofconvertinganassetintocashiscalled______.

A.depreciation

B.liquidation

C.amortization

D.appreciation

答案：B

二、多项选择题（每题2分，共10题）

1.Thefollowingarecomponentsofacompanysbalancesheet:

A.Assets

B.Liabilities

C.Equity

D.Revenue

答案：A,B,C

2.Thefollowingaremethodsoffinancialanalysis:

A.Ratioanalysis

B.Trendanalysis

C.Regressionanalysis

D.Cost-benefitanalysis

答案：A,B,C,