2026年财务英语试题及答案.docVIP

2026年财务英语试题及答案

一、单项选择题（每题2分，共20分）

1.Whichofthefollowingisacurrentasset?

A.Land

B.AccountsReceivable

C.BondsPayable

D.CommonStock

2.Theformulaforcalculatingthereturnonequity(ROE)is:

A.NetIncome/TotalAssets

B.NetIncome/ShareholdersEquity

C.GrossProfit/NetSales

D.OperatingIncome/TotalLiabilities

3.Depreciationis:

A.Anincreaseinthevalueofanasset

B.Adecreaseinthevalueofanassetovertime

C.Aliabilityonthebalancesheet

D.Arevenueitemontheincomestatement

4.Whichfinancialstatementshowsacompanysfinancialpositionatas