财务英语试题及答案.docxVIP

财务英语试题及答案

一、单选题（每题1分，共20分）

1.WhichofthefollowingisNOTafinancialstatement?

A.BalanceSheet

B.IncomeStatement

C.CashFlowStatement

D.BudgetReport

【答案】D

【解析】FinancialstatementsincludetheBalanceSheet,IncomeStatement,andCashFlowStatement,butnottheBudgetReport.

2.Whatdoesthetermliabilitymeaninfinancialterms?

A.Asset

B.Equity

C.Debt

D.Revenue

【答案】C

【解析】Liabilityreferstodebtorobligationsthatacompanyowestoothers.

3.Whichfinancialratiomeasuresacompanysabilitytopayshort-termobligations?

A.Debt-to-EquityRatio

B.CurrentRatio

C.ReturnonEquity

D.Price-to-EarningsRatio

【答案】B

【解析】TheCurrentRatiomeasuresacompanysabilitytopayshort-termobligations.

4.Whatistheprimarypurposeofanaudit?

A.Toincreasecompanyrevenue

B.Toevaluatefinancialstatementsforaccuracy

C.Toreducecompanyexpenses

D.Toimprovecompanymorale

【答案】B

【解析】Theprimarypurposeofanauditistoevaluatefinancialstatementsforaccuracy.

5.Whichofthefollowingisatypeofequity?

A.Bond

B.Share

C.Mortgage

D.Loan

【答案】B

【解析】Ashareisatypeofequity,whereasbond,mortgage,andloanareformsofdebt.

6.Whatdoesthetermfloatrefertoinbanking?

A.Thetimebetweenwhenacheckisdepositedandwhenitiscleared

B.Theamountofmoneyinabankaccount

C.Theinterestrateonaloan

D.Theexchangeratebetweencurrencies

【答案】A

【解析】Floatreferstothetimebetweenwhenacheckisdepositedandwhenitiscleared.

7.Whichfinancialinstrumentisusedforborrowingmoney?

A.Bond

B.Share

C.CertificateofDeposit

D.Annuity

【答案】A

【解析】Abondisafinancialinstrumentusedforborrowingmoney.

8.Whatisthetermforthetotalamountofmoneyowedbyacompany?

A.Equity

B.Assets

C.Liabilities

D.Revenue

【答案】C

【解析】Liabilitiesrefertothetotalamountofmoneyowedbyacompany.

9.Whichofthefollowingisacapitalexpenditure?

A.Costofinventory

B.Paymentofsalaries

C.Purchaseofequipment

D.Revenuefromsales

【答案】C

【解析】Thepurchaseofequipmentisacapitalexpenditure.

10.Whatdoesthetermleveragemeaninfinance?

A.Useofdebttoincreasepotentialreturns

B.Reductionofexpenses

C.Increaseinrevenue

D.Decreaseinassets

【答案】A

【解析】Leveragereferstotheuseofdebttoincreasepotentialreturns.

11.Whichf