公司理财试题及答案英文.docxVIP

公司理财试题及答案英文

一、单选题（每题1分，共10分）

1.WhichofthefollowingisNOTacomponentofworkingcapital?

A.Accountsreceivable

B.Inventory

C.Fixedassets

D.Accountspayable

【答案】C

【解析】Fixedassetsarenotconsideredworkingcapital.Workingcapitalincludescurrentassetsandcurrentliabilities.

2.Theprocessofevaluatingandselectinginvestmentsbasedontheirpotentialreturnandriskisknownas:

A.Capitalbudgeting

B.Workingcapitalmanagement

C.Financialplanning

D.Cashflowmanagement

【答案】A

【解析】Capitalbudgetinginvolvesevaluatingandselectinginvestments.

3.Whichfinancialstatementshowsthecompanysfinancialpositionataspecificpointintime?

A.Incomestat