英文财务管理试题库及答案.docVIP

英文财务管理试题库及答案

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisameasureofliquidity?

A.DebtratioB.CurrentratioC.Returnonequity

Answer:B

2.Thetimevalueofmoneyconceptimpliesthat:

A.Adollartodayisworthmorethanadollarinthefuture

B.Adollarinthefutureisworthmorethanadollartoday

C.Thevalueofadollarisconstantovertime

Answer:A

3.Thecostofcapitalis:

A.Thereturnrequiredbyinvestors

B.Theinterestrateondebt

C.Thedividendrateonequity

Answer:A

4.Whichofthefollowingisanexampleofafixedcost?

A.RawmaterialsB.RentC.Salescommissions

Answer:B

5.Networkingcapitaliscalculatedas:

A.Currentassets-Currentliabilities

B.Totalassets-Totalliabilities

C.Fixedassets-Long-termdebt

Answer:A

6.Thepaybackperiodisthelengthoftimeittakesforaninvestmentto:

A.Generateapositivenetpresentvalue

B.Recoveritsinitialcost

C.Reachitsinternalrateofreturn

Answer:B

7.Afirmsoptimalcapitalstructureisthemixofdebtandequitythat:

A.Maximizesthefirmsstockprice

B.Minimizesthecostofdebt

C.Maximizesthecostofequity

Answer:A

8.Whichofthefollowingisasourceoflong-termfinancing?

A.AccountspayableB.BondsC.Short-termbankloans

Answer:B

9.Thebetaofastockmeasuresits:

A.TotalriskB.SystematicriskC.Unsystematicrisk

Answer:B

10.Thegoaloffinancialmanagementisto:

A.Maximizeprofits

B.Maximizeshareholderwealth

C.Minimizecosts

Answer:B

二、多项选择题（每题2分，共10题）

1.WhichofthefollowingarecomponentsoftheDuPontanalysis?

A.Profitmargin

B.Totalassetturnover

C.Equitymultiplier

Answer:ABC

2.Whichofthefollowingarecashinflowsinacashbudget?

A.Cashsales

B.Collectionofaccountsreceivable

C.Saleoffixedassets

Answer:ABC

3.Whenevaluatinganinvestmentproject,relevantcashflowsinclude:

A.Initialinvestment

B.Operatingcashflow