2025年纬创托业考试题库及答案.docVIP

2025年纬创托业考试题库及答案

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisacommonexampleofafixedassetinabusiness?

A.Inventory

B.Accountsreceivable

C.Equipment

D.Accountspayable

Answer:C

2.Theprocessofrecordingfinancialtransactionsinasystematicmannerisknownas:

A.Auditing

B.Bookkeeping

C.Budgeting

D.Forecasting

Answer:B

3.Acompanysnetincomefortheyearwas$50,000.Ifthetotalexpenseswere$80,000,whatwasthecompanysnetloss?

A.$30,000

B.$50,000

C.$80,000

D.$130,000

Answer:A

4.Whichfinancialstatementshowsacompanysfinancialpositionataspecificpointintime?

A.IncomeStatement

B.BalanceSheet

C.CashFlowStatement

D.StatementofRetainedEarnings

Answer:B

5.Theratioofcurrentassetstocurrentliabilitiesisknownas:

A.Debt-to-EquityRatio

B.CurrentRatio

C.ReturnonEquity

D.GrossProfitMargin

Answer:B

6.Abusinessincursacostof$10,000topurchaseamachinewithanestimatedusefullifeof5years.Thedepreciationexpenseforthefirstyearusingthestraight-linemethodis:

A.$1,000

B.$2,000

C.$5,000

D.$10,000

Answer:B

7.Whichofthefollowingisanon-currentasset?

A.Cash

B.AccountsReceivable

C.PrepaidExpenses

D.Property,Plant,andEquipment

Answer:D

8.Theprocessofevaluatingacompanysfinancialperformanceandpositionisknownas:

A.Budgeting

B.Forecasting

C.FinancialAnalysis

D.Auditing

Answer:C

9.Acompanystotalassetsare$200,000,anditstotalliabilitiesare$100,000.Whatisthecompanysequity?

A.$100,000

B.$150,000

C.$200,000

D.$300,000

Answer:A

10.Whichofthefollowingisacurrentliability?

A.Long-termDebt

B.CommonStock

C.AccountsPayable

D.RetainedEarnings

Answer:C

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesoffixedassets?

A.Buildings

B.Machinery

C.Inventory

D.AccountsReceivable

Answer:A,B

2.Whatarethemaincomponentsofabalancesheet?

A.Assets

B.Liabilities

C.Equity

D.Revenue

Answer:A,B,C

3.Whichofth