财务岗前试卷及答案英语.docVIP

财务岗前试卷及答案英语

一、单项选择题（总共10题，每题2分）

1.Theprimarygoaloffinancialmanagementisto:

A.Maximizethecompanysprofits

B.Maximizethecompanysmarketvalue

C.Minimizethecompanysexpenses

D.Maximizethecompanysrevenue

Answer:B

2.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Accountsreceivable

C.Long-terminvestments

D.Intangibleassets

Answer:B

3.Theprocessofevaluatingandmanagingtherisksassociatedwithfinancialdecisionsisknownas:

A.Financialplanning

B.Financialanalysis

C.Riskmanagement

D.Capitalbudgeting

Answer:C

4.Theaccountingequationis:

A.Assets=Liabilities+Equity

B.Assets=Liabilities-Equity

C.Assets+Liabilities=Equity

D.Assets-Liabilities=Equity

Answer:A

5.Themethodofdepreciationthatallocatesthecostofanassetevenlyoveritsusefullifeis:

A.Straight-linedepreciation

B.Decliningbalancedepreciation

C.Sum-of-the-years-digitsdepreciation

D.Double-decliningbalancedepreciation

Answer:A

6.Afinancialratiothatmeasuresacompanysabilitytomeetitsshort-termobligationsis:

A.Debt-to-equityratio

B.Currentratio

C.Returnonequity

D.Price-to-earningsratio

Answer:B

7.Thecostofcapitalrepresents:

A.Theminimumreturnrequiredbyinvestors

B.Theinterestratepaidondebt

C.Thereturnonequity

D.Thetotalexpensesofacompany

Answer:A

8.Theprocessofforecastingfuturefinancialneedsandplanninghowtomeetthoseneedsis:

A.Financialanalysis

B.Financialplanning

C.Capitalbudgeting

D.Workingcapitalmanagement

Answer:B

9.Afinancialstatementthatshowsacompanysfinancialpositionataspecificpointintimeis:

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

Answer:B

10.Themethodoffinancingthatinvolvesborrowingmoneythatmustberepaidwithinterestis:

A.Equityfinancing

B.Debtfinancing

C.Internalfinancing

D.Externalfinancing

Answer:B

二、多项选择题（总共10题，每题2分）

1.Wh