財務英語考試試題及答案

一、單項選擇題（每題2分，共10題）1.“Assets”infinancialEnglishrefersto_.A.負債B.資產(chǎn)C.所有者權益Answer:B2.Whichtermrepresentsthemoneyacompanyowestoitscreditors?A.LiabilityB.RevenueC.ExpenseAnswer:A3.Theabbreviation“ROE”standsfor_.A.ReturnonEquityB.RateofExpenseC.RevenueofEarningsAnswer:A4.Infinancialstatements,“GrossProfit”iscalculatedby_.A.Revenue-CostofGoodsSoldB.Revenue+CostofGoodsSoldC.RevenueCostofGoodsSoldAnswer:A5.Whichofthefollowingisanexampleofacurrentasset?A.LandB.InventoryC.BuildingAnswer:B6.“Debt-to-EquityRatio”isusedto_.A.measureacompany'sliquidityB.assessacompany'sfinancialleverageC.calculateacompany'sprofitabilityAnswer:B7.Theterm“Amortization”isrelatedto_.A.writingoffanintangibleassetovertimeB.increasingthevalueofatangibleassetC.sellinganassetatalossAnswer:A8.“CashFlow”statementmainlyreflects_.A.acompany'sfinancialpositionataspecificpointintimeB.thechangesinacompany'scashandcashequivalentsduringaperiodC.acompany'sprofitabilityoveralong-termAnswer:B9.WhichEnglishtermisusedfortheprocessofrecordingfinancialtransactions?A.AuditingB.BookkeepingC.ForecastingAnswer:B10.“EPS”infinancialEnglishmeans_.A.EarningsperShareB.ExpensesperShareC.EquityperShareAnswer:A二、多項選擇題（每題2分，共10題）1.Whichofthefollowingarefinancialstatements?A.BalanceSheetB.IncomeStatementC.CashFlowStatementD.StatementofRetainedEarningsAnswer:ABCD2.Componentsofabalancesheetinclude_.A.AssetsB.LiabilitiesC.Shareholders'EquityD.RevenueAnswer:ABC3.Thefactorsthatcanaffectacompany'sprofitmarginare_.A.PricingstrategyB.CostcontrolC.MarketcompetitionD.TaxrateAnswer:ABCD4.Whichofthefollowingareintangibleassets?A.PatentsB.TrademarksC.GoodwillD.MachineryAnswer:ABC5.Infinancialanalysis,commonratiosusedtoevaluateacompany'sperformanceare_.A.CurrentRatioB.QuickRatioC.Debt-to-AssetRatioD.ReturnonInvestmentRatioAnswer:ABCD6.Whenpreparingabudget,whichitemsneedtobeconsidered?A.SalesforecastB.CostofgoodssoldC.OperatingexpensesD.CapitalexpendituresAnswer:ABCD7.Whichofthefollowingtermsarerelatedtoinvestment?A.PortfolioB.DividendC.CapitalgainD.YieldAnswer:ABCD8.“Accountingprinciples”usuallyinclude_.A.AccrualbasisB.ConservatismC.ConsistencyD.MaterialityAnswer:ABCD9.Thefunctionsoffinancialmanagementare_.A.FinancingB.InvestmentC.DividendpolicyD.WorkingcapitalmanagementAnswer:ABCD10.Whichofthefollowingcanbeasourceoflong-termfinancingforacompany?A.IssuingbondsB.BankloansC.IssuingstocksD.RetainedearningsAnswer:ABCD三、判斷題（每題2分，共10題）1.Assets=Liabilities+Shareholders'Equity.(True/False)Answer:True2.Revenueisthesameasprofit.(True/False)Answer:False3.Acurrentliabilityisadebtthatacompanyexpectstopaywithinoneyear.(True/False)Answer:True4.Depreciationisonlyapplicabletotangibleassets.(True/False)Answer:True5.Thehigherthedebt-to-equityratio,thebetterthefinancialsituationofacompany.(True/False)Answer:False6.Bookkeepingandaccountingareexactlythesame.(True/False)Answer:False7.Cashisalwaysthemostliquidasset.(True/False)Answer:True8.Adividendisadistributionofacompany'sprofitstoitsshareholders.(True/False)Answer:True9.Allfinancialratiosareusefulforalltypesofcompanies.(True/False)Answer:False10.InfinancialEnglish,“netincome”and“netprofit”havethesamemeaning.(True/False)Answer:True四、簡答題（每題5分，共4題）1.Brieflyexplainwhatis“workingcapital”.Answer:Workingcapitalisthedifferencebetweenacompany'scurrentassetsandcurrentliabilities.Itrepresentsthefundsavailableforacompany'sday-to-dayoperations.2.Whatisthepurposeofanincomestatement?Answer:Thepurposeofanincomestatementistoshowacompany'srevenues,expenses,andnetincomeorlossoveraspecificperiod,whichhelpsinvestorsandmanagementassessthecompany'sprofitability.3.Define“goodwill”infinancialterms.Answer:Goodwillisanintangibleassetthatrepresentstheexcessofthepurchasepriceofabusinessoverthefairvalueofitsidentifiablenetassets.Itoftenarisesfromfactorssuchasacompany'sreputation,customerrelationships,etc.4.Explaintheconceptof“returnoninvestment(ROI)”.Answer:Returnoninvestment(ROI)isaratiothatmeasuresthegainorlossgeneratedonaninvestmentrelativetotheamountofmoneyinvested.Itiscalculatedbydividingthenetprofitofaninvestmentbythecostoftheinvestment.五、討論題（每題5分，共4題）1.Discusstheimportanceoffinancialratiosinanalyzingacompany.Answer:Financialratiosareimportantastheyhelpinassessingacompany'sperformance,financialhealth,andstability.Theycanbeusedforcomparisonwithindustrypeers,historicaldata,andformakinginvestmentandlendingdecisions.2.Howdoesinflationaffectacompany'sfinancialstatements?Answer:Inflationcanincreasecosts,reducingprofitmargins.Itcanalsoaffectthevalueofassetsandliabilities,anddistortfinancialratios,makingithardertoaccuratelyassessacompany'struefinancialposition.3.Whataretheadvantagesanddisadvantagesofdebtfinancingforacompany?Answer:Advantagesincludetaxbenefitsandleveraginggrowth.Disadvantagesareinterestpaymentsandpotentialdefaultrisk,whichcanincreasefinancialdistressifnotmanagedwell.