2026财务英文笔试题目及答案.docVIP

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2026财务英文笔试题目及答案

单项选择题(每题2分,共10题)

1.Whichofthefollowingisacurrentasset?

A.Goodwill

B.Accountsreceivable

C.Bondspayable

D.Long-terminvestment

2.Theformulaforcalculatingthereturnonequity(ROE)is:

A.Netincome/Totalassets

B.Grossprofit/Sales

C.Netincome/Shareholdersequity

D.Operatingincome/Totalliabilities

3.Depreciationisanaccountingmethodusedto:

A.Increasethevalueofanasset

B.Allocatethecostofanassetoveritsusefullife

C.Recordthepurchaseofanasset

D.Payoffthedebtofanasset

4.Whatdoestheterm“EBITDA”standfor?

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