2025年外企英語財務面試題庫及答案

一、單項選擇題（總共10題，每題2分）1.Whichofthefollowingisconsideredacurrentassetonabalancesheet?A.EquipmentB.AccountsReceivableC.Long-termInvestmentsD.Buildings2.Theprocessofevaluatingacompany'sfinancialperformancebycomparingittoindustryaveragesorbenchmarksisknownas:A.FinancialAnalysisB.RatioAnalysisC.TrendAnalysisD.HorizontalAnalysis3.Whatdoestheterm"accruedexpenses"referto?A.ExpensesthathavebeenpaidinadvanceB.ExpensesthathavebeenincurredbutnotyetpaidC.ExpensesthatarecapitalizedratherthanexpensedD.Expensesthataredeferredforfutureperiods4.Whichfinancialstatementshowsthecompany'sfinancialpositionataspecificpointintime?A.IncomeStatementB.CashFlowStatementC.BalanceSheetD.StatementofRetainedEarnings5.Theaccountingprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisknownas:A.RevenueRecognitionPrincipleB.MatchingPrincipleC.HistoricalCostPrincipleD.FullDisclosurePrinciple6.Whatistheprimarypurposeofabudget?A.TorecordhistoricalfinancialdataB.ToplanandcontrolfuturefinancialactivitiesC.ToevaluatepastfinancialperformanceD.Todeterminethefairmarketvalueofassets7.Theratiothatmeasuresacompany'sabilitytopayitsshort-termobligationsisknownas:A.Debt-to-EquityRatioB.CurrentRatioC.ReturnonEquityD.GrossProfitMargin8.Whichofthefollowingisanon-currentasset?A.AccountsReceivableB.InventoryC.PrepaidExpensesD.Property,Plant,andEquipment9.Theprocessofrecordingfinancialtransactionsinajournalandthenpostingthemtothegeneralledgerisknownas:A.FinancialAnalysisB.BookkeepingC.AuditingD.Budgeting10.Whatdoestheterm"contra-assetaccount"referto?A.AnassetaccountthatincreaseswithadebitB.AnassetaccountthatdecreaseswithacreditC.AnaccountthatreducesthevalueofanassetD.Anaccountthatispairedwithaliabilityaccount二、填空題（總共10題，每題2分）1.Thefinancialstatementthatshowsacompany'srevenues,expenses,andnetincomeoveraperiodoftimeisthe________.2.Theprocessofallocatingthecostofanassetoveritsusefullifeisknownas________.3.Afinancialratiothatmeasuresacompany'sabilitytomeetitsshort-termobligationsisthe________.4.Theprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisthe________.5.Thefinancialstatementthatshowsacompany'scashinflowsandoutflowsoveraperiodoftimeisthe________.6.Theprocessofevaluatingacompany'sfinancialperformancebycomparingittoindustryaveragesisknownas________.7.Afinancialratiothatmeasuresacompany'sprofitabilitybycomparingitsnetincometoitstotalassetsisthe________.8.Theaccountingprinciplethatrequirescompaniestomatchrevenueswiththeexpensesincurredtogeneratethoserevenuesisthe________.9.Thefinancialstatementthatshowsacompany'sfinancialpositionataspecificpointintimeisthe________.10.Theprocessofrecordingfinancialtransactionsinajournalandthenpostingthemtothegeneralledgerisknownas________.三、判斷題（總共10題，每題2分）1.Accruedexpensesarerecordedwhentheyarepaid.2.Thebalancesheetshowsacompany'sfinancialperformanceoveraperiodoftime.3.Theincomestatementshowsacompany'sfinancialpositionataspecificpointintime.4.Thecashflowstatementshowsacompany'scashinflowsandoutflowsoveraperiodoftime.5.Thematchingprinciplerequirescompaniestorecordrevenueswhentheyareearned.6.Thecurrentratiomeasuresacompany'sabilitytopayitslong-termobligations.7.Property,plant,andequipmentareconsideredcurrentassets.8.Bookkeepinginvolvesrecordingfinancialtransactionsinajournalandpostingthemtothegeneralledger.9.Thedebt-to-equityratiomeasuresacompany'sabilitytopayitsshort-termobligations.10.Contra-assetaccountsincreasethevalueofassets.四、簡答題（總共4題，每題5分）1.Explainthedifferencebetweenanassetandaliability.2.Describethepurposeofabudgetinacompany.3.Whatisthesignificanceofthecurrentratioinfinancialanalysis?4.Howdoesthehistoricalcostprincipleimpactfinancialreporting?五、討論題（總共4題，每題5分）1.Discusstheimportanceoffinancialratiosinevaluatingacompany'sperformance.2.Explainhowthecashflowstatementcanprovideinsightsintoacompany'sfinancialhealth.3.Discusstheroleofthematchingprincipleinaccounting.4.Howcanacompanyimproveitsliquidityposition?答案和解析一、單項選擇題答案1.B2.B3.B4.C5.C6.B7.B8.D9.B10.C二、填空題答案1.IncomeStatement2.Depreciation3.CurrentRatio4.HistoricalCostPrinciple5.CashFlowStatement6.RatioAnalysis7.ReturnonAssets8.MatchingPrinciple9.BalanceSheet10.Bookkeeping三、判斷題答案1.False2.False3.False4.True5.True6.False7.False8.True9.False10.False四、簡答題答案1.Anassetisaresourceownedbyacompanythatisexpectedtobringfutureeconomicbenefits,whilealiabilityisanobligationthatthecompanyowestoothers.Assetsarelistedonthebalancesheet,andliabilitiesarealsolistedonthebalancesheet,buttheyrepresentdifferentfinancialpositions.2.Thepurposeofabudgetinacompanyistoplanandcontrolfuturefinancialactivities.Ithelpsinsettingfinancialgoals,allocatingresourcesefficiently,monitoringperformance,andmakinginformeddecisions.3.Thecurrentratioissignificantinfinancialanalysisasitmeasuresacompany'sabilitytopayitsshort-termobligations.Ahighercurrentratioindicatesbetterliquidityandalowerriskofdefaultingonshort-termdebts.4.Thehistoricalcostprincipleimpactsfinancialreportingbyrequiringcompaniestorecordassetsattheiroriginalcost.Thisprincipleprovidesaconsistentandobjectivebasisforfinancialreporting,althoughitmaynotreflectthecurrentmarketvalueofassets.五、討論題答案1.Financialratiosareimportantinevaluatingacompany'sperformanceastheyprovideinsightsintovariousaspectsofitsfinancialhealth,suchasliquidity,solvency,profitability,andefficiency.Ratioshelpincomparingacompany'sperformancewithindustrybenchmarks,identifyingtrendsovertime,andmakinginformeddecisions.2.Thecashflowstatementcanprovideinsightsintoacompany'sfinancialhealthbyshowingitscashinflowsandoutflowsfromoperating,investing,andfinancingactivities.Ithelps