英文财务分析试题库及答案.docVIP

英文财务分析试题库及答案

一、单项选择题（每题2分，共10题）

1.Whichratiomeasuresacompanysabilitytopayshort-termobligations?

A.Debt-to-equityratioB.CurrentratioC.Returnonequity

答案：B

2.Theformulaforcalculatinggrossprofitmarginis_.

A.Grossprofit/NetsalesB.Netincome/NetsalesC.Operatingincome/Netsales

答案：A

3.Whatdoesthequickratioexclude?

A.AccountsreceivableB.InventoryC.Cash

答案：B

4.Whichofthefollowingisameasureoflong-termsolvency?

A.Acid-testratioB.DebtratioC.Inventoryturnover

答案：B

5.ROEstandsfor_.

A.ReturnonearningsB.ReturnonequityC.Returnonexpenses

答案：B

6.Theprice-to-earningsratioiscalculatedby_.

A.Marketpricepershare/Earningspershare

B.Earningspershare/Marketpricepershare

C.Dividendspershare/Marketpricepershare

答案：A

7.Ahighinventoryturnoverratioindicates_.

A.Slow-movinginventoryB.EfficientinventorymanagementC.Highinventorylevels

答案：B

8.Theformulaforcalculatingthedayssalesinreceivablesis_.

A.Accountsreceivable/Averagedailysales

B.Averagedailysales/Accountsreceivable

C.Netsales/Accountsreceivable

答案：A

9.Whichofthefollowingisnotanoperatingactivityinthecashflowstatement?

A.Cashreceivedfromcustomers

B.Cashpaidfordividends

C.Cashpaidforinventory

答案：B

10.EPSisanabbreviationfor_.

A.Extra-profitshareB.EarningspershareC.Expensepershare

答案：B

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingratiosarerelatedtoliquidity?

A.CurrentratioB.QuickratioC.Debtratio

答案：AB

2.ComponentsoftheDuPontanalysisinclude_.

A.ProfitmarginB.AssetturnoverC.Equitymultiplier

答案：ABC

3.Cashflowfromoperatingactivitiescanbecalculatedusing_.

A.DirectmethodB.IndirectmethodC.Hybridmethod

答案：AB

4.Whichofthefollowingitemsareincludedintheincomestatement?

A.RevenueB.CostofgoodssoldC.Dividendspaid

答案：AB

5.Ratiosusedtoevaluate