2025BEC中级真题及答案2025.docVIP

2025bec中级真题及答案2025

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisconsideredafixedcostintheshortrunforamanufacturingcompany?

A.Rawmaterials

B.Depreciationofmachinery

C.Salariesofsalesstaff

D.Utilitybills

Answer:B

2.Thebreak-evenpointisdeterminedby:

A.Revenueminusvariablecosts

B.Fixedcostsdividedbythecontributionmargin

C.Variablecostsminusfixedcosts

D.Totalcostsdividedbythesellingprice

Answer:B

3.Whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.Incomestatement

B.Balancesheet

C.Cashflowstatement

D.Statementofretainedearnings

Answer:B

4.Theprocessofevaluatingandselectinglong-terminvestmentsisknownas:

A.Capitalbudgeting

B.Workingcapitalmanagement

C.Financialplanning

D.Riskmanagement

Answer:A

5.Whichofthefollowingisameasureofacompanysliquidity?

A.Debt-to-equityratio

B.Currentratio

C.Returnonequity

D.Earningspershare

Answer:B

6.Theprimarygoalofacompanysmarketingstrategyisto:

A.Maximizeshort-termprofits

B.Increasemarketshare

C.Reduceproductioncosts

D.Enhancebrandreputation

Answer:B

7.Whichofthefollowingisacharacteristicofasuccessfulteam?

A.Highindividualperformance

B.Cleargoalsandobjectives

C.Limitedcommunication

D.Minimalconflict

Answer:B

8.Theconceptofstakeholdertheorysuggeststhat:

A.Companiesshouldfocusonlyonshareholderinterests

B.Companiesshouldconsidertheinterestsofallstakeholders

C.Companiesshouldprioritizecustomersatisfaction

D.Companiesshouldminimizegovernmentregulations

Answer:B

9.Whichofthefollowingisacommonmethodforperformanceevaluation?

A.360-degreefeedback

B.Annualsalaryincrease

C.Randomaudits

D.Mandatoryovertime

Answer:A

10.Theprocessofidentifying,assessing,andmanagingrisksisknownas:

A.Riskmitigation

B.Riskassessment

C.Riskmanagement

D.Riskavoidance

Answer:C

二、多项选择题（每题2分，共10题）

1.Which