理解企業(yè)財務(wù)的商務(wù)英語試題及答案姓名：____________________

一、多項選擇題（每題2分，共20題）

1.Whichofthefollowingarecomponentsofacompany'sfinancialstatements?

A.Balancesheet

B.Incomestatement

C.Statementofcashflows

D.Alloftheabove

2.Whatisthepurposeoffinancialratios?

A.Tocompareacompany'sfinancialperformanceovertime

B.Toassessthefinancialhealthofacompany

C.Toevaluatetheeffectivenessofacompany'smanagement

D.Alloftheabove

3.Whichfinancialratioisusedtomeasureacompany'sliquidity?

A.Currentratio

B.Quickratio

C.Returnonassets

D.Returnonequity

4.Whatisthedifferencebetweenfixedassetsandcurrentassets?

A.Fixedassetsareexpectedtobeusedformorethanoneyear

B.Currentassetsareexpectedtobeusedformorethanoneyear

C.Fixedassetsaretypicallylessliquidthancurrentassets

D.Currentassetsaretypicallylessliquidthanfixedassets

5.Whichofthefollowingisacommonmethodforvaluingacompany?

A.Marketmultiples

B.Discountedcashflow

C.Comparablecompanyanalysis

D.Alloftheabove

6.Whatistheformulaforcalculatingthereturnonequity(ROE)?

A.Netincomedividedbytotalequity

B.Netincomedividedbytotalassets

C.Netincomedividedbysales

D.Netincomedividedbyoperatingexpenses

7.Whatistheprimarypurposeofacashflowstatement?

A.Toshowhowcashisgeneratedandusedbyacompany

B.Toprovideinformationaboutacompany'sprofitability

C.Toprovideinformationaboutacompany'sliquidity

D.Alloftheabove

8.Whatisthedifferencebetweenanassetandaliability?

A.Anassetissomethingacompanyowns,whilealiabilityissomethingacompanyowes

B.Anassetissomethingacompanyowes,whilealiabilityissomethingacompanyowns

C.Anassetissomethingacompanyinvestsin,whilealiabilityissomethingacompanyborrows

D.Anassetissomethingacompanyborrows,whilealiabilityissomethingacompanyinvestsin

9.Whichfinancialratioisusedtomeasureacompany'sprofitability?

A.Grossmargin

B.Operatingmargin

C.Netmargin

D.Alloftheabove

10.Whatisthepurposeofabalancesheet?

A.Toshowacompany'sassets,liabilities,andequityataspecificpointintime

B.Toprovideinformationaboutacompany'sliquidity

C.Toprovideinformationaboutacompany'sprofitability

D.Alloftheabove

11.Whichfinancialratioisusedtomeasureacompany'sefficiencyinusingitsassets?

A.Assetturnover

B.Inventoryturnover

C.Receivablesturnover

D.Alloftheabove

12.Whatisthedifferencebetweenacapitalbudgetandanoperatingbudget?

A.Acapitalbudgetisusedforlong-terminvestments,whileanoperatingbudgetisusedforday-to-dayoperations

B.Acapitalbudgetisusedforday-to-dayoperations,whileanoperatingbudgetisusedforlong-terminvestments

C.Bothareusedforlong-terminvestments

D.Bothareusedforday-to-dayoperations

13.Whatistheformulaforcalculatingthecurrentratio?

A.Currentassetsdividedbycurrentliabilities

B.Currentassetsminuscurrentliabilities

C.Currentassetspluscurrentliabilities

D.Currentassetsmultipliedbycurrentliabilities

14.Whatisthepurposeofabudget?

A.Toplanandcontrolacompany'sfinancialactivities

B.Totrackacompany'sfinancialperformance

C.Toprovideinformationaboutacompany'sfinancialhealth

D.Alloftheabove

15.Whichfinancialratioisusedtomeasureacompany'ssolvency?

A.Debt-to-equityratio

B.Interestcoverageratio

C.Currentratio

D.Alloftheabove

16.Whatisthepurposeofaproformafinancialstatement?

A.Toprovideaprojectedfinancialstatementbasedoncertainassumptions

B.Tocompareacompany'sactualfinancialperformancewithitshistoricalperformance

C.Toshowacompany'sfinancialperformanceoveraspecificperiodoftime

D.Alloftheabove

17.Whatisthedifferencebetweenaninternalcontrolandanexternalaudit?

A.Aninternalcontrolisanassessmentofacompany'sinternalprocesses,whileanexternalauditisanassessmentbyanindependentthirdparty

B.Aninternalcontrolisanassessmentbyanindependentthirdparty,whileanexternalauditisanassessmentofacompany'sinternalprocesses

C.Bothareassessmentsofacompany'sinternalprocesses

D.Bothareassessmentsbyanindependentthirdparty

18.Whatisthepurposeofabreak-evenanalysis?

A.Todeterminethepointatwhichacompanywillstartgeneratingaprofit

B.Tocompareacompany'sactualfinancialperformancewithitsbudgetedfinancialperformance

C.Toassessthefinancialhealthofacompany

D.Alloftheabove

19.Whatisthedifferencebetweenadirectandanindirectmethodofpreparingacashflowstatement?

A.Thedirectmethodfocusesoncashflowsfromoperatingactivities,whiletheindirectmethodadjustsnetincomefornon-cashitems

B.Theindirectmethodfocusesoncashflowsfromoperatingactivities,whilethedirectmethodadjustsnetincomefornon-cashitems

C.Bothmethodsfocusoncashflowsfromoperatingactivities

D.Bothmethodsadjustnetincomefornon-cashitems

20.Whatisthepurposeofafinancialforecast?

A.Topredictacompany'sfuturefinancialperformance

B.Tocompareacompany'sactualfinancialperformancewithitsbudgetedfinancialperformance

C.Toprovideinformationaboutacompany'sfinancialhealth

D.Alloftheabove

二、判斷題（每題2分，共10題）

1.Financialstatementsarepreparedtocomplywithlegalrequirementsandprovidestakeholderswithinformationaboutacompany'sfinancialperformance.(T/F)

2.Thebalancesheetprovidesasnapshotofacompany'sfinancialpositionataspecificpointintime.(T/F)

3.Acompany'snetincomeisthesameasitsoperatingincome.(T/F)

4.Thecurrentratioisameasureofacompany'sabilitytopayitsshort-termobligations.(T/F)

5.Thehigherthedebt-to-equityratio,themorefinanciallystableacompanyis.(T/F)

6.Thebreak-evenpointisthelevelofsalesatwhichacompany'srevenueequalsitsexpenses.(T/F)

7.Theoperatingmarginiscalculatedbydividingoperatingincomebytotalassets.(T/F)

8.Acompany'scashflowstatementshowshowcashisusedforbothoperatingandinvestingactivities.(T/F)

9.Aproformafinancialstatementisastatementthatshowsacompany'sfinancialperformancebasedonactualhistoricaldata.(T/F)

10.Anexternalauditisconductedtoprovideanopiniononthefairnessofacompany'sfinancialstatements.(T/F)

三、簡答題（每題5分，共4題）

1.Explainthepurposeoftheincomestatementandhowitisusedtoassessacompany'sprofitability.

2.Describethethreemainsectionsofabalancesheetandtheirsignificanceinunderstandingacompany'sfinancialposition.

3.Discusstheimportanceoffinancialratiosinevaluatingacompany'sfinancialhealthandperformance.

4.Explaintheconceptofthecashflowstatementanditsroleinassessingacompany'sliquidityandcashmanagement.

四、論述題（每題10分，共2題）

1.Discusstheimpactoffinancialleverageonacompany'sriskandreturn.Howdoestheuseofdebtaffectacompany'scapitalstructure,andwhatarethepotentialbenefitsanddrawbacksofusingfinancialleverage?

2.Analyzetheimportanceoffinancialforecastinginstrategicplanning.Howdofinancialforecastshelpacompanyinsettingobjectives,makinginvestmentdecisions,andmanagingitsfinancialresources?Provideexamplesofdifferenttypesoffinancialforecastsandtheirapplications.

試卷答案如下

一、多項選擇題（每題2分，共20題）

1.D

解析思路：財務(wù)報表包括資產(chǎn)負債表、利潤表和現(xiàn)金流量表，故選D。

2.D

解析思路：財務(wù)比率的目的是全面評估公司的財務(wù)表現(xiàn)，故選D。

3.A

解析思路：流動性比率用于衡量公司償還短期債務(wù)的能力，故選A。

4.A

解析思路：固定資產(chǎn)使用年限超過一年，故選A。

5.D

解析思路：市場倍數(shù)、折現(xiàn)現(xiàn)金流和可比公司分析都是估值方法，故選D。

6.A

解析思路：ROE計算公式為凈利潤除以總股東權(quán)益，故選A。

7.A

解析思路：現(xiàn)金流量表主要展示公司現(xiàn)金的來源和用途，故選A。

8.A

解析思路：資產(chǎn)是公