货运财务英文试题及答案.docVIP

货运财务英文试题及答案

一、单项选择题（总共10题，每题2分）

1.Whichofthefollowingisconsideredafixedcostinthecontextoffreighttransportation?

A.Fuelexpenses

B.Depreciationofvehicles

C.Salariesofsalesstaff

D.Maintenancecosts

Answer:B

2.Theprocessofmatchingtransportationcostswiththerevenuegeneratedfromthetransportationservicesisknownas:

A.Costallocation

B.Revenuerecognition

C.Expensemanagement

D.Profitanalysis

Answer:A

3.Whichfinancialmetricisusedtoassesstheprofitabilityofasingletransportservice?

A.Grossmargin

B.Netprofit

C.Break-evenpoint

D.Returno