级财务管理专业英语习题Word文件下载.docx
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考试的时候请带上没有存储功能的计算器,试卷上只要是涉及到计算的题里面的数字可能与复习资料上的数字不完全一样,但是计算方法是相似的,所以大家要掌握计算方法,考试的时候要自己计算。
预祝同学们取得好成绩。
Part
terminologytranslation(1*20points)
Directions:
interpretthefollowingterminologyinEnglishorChinese.(范围课后核心词汇)e.g.:
1.financialmanagement---译成汉语2.普通股----译成英语
Part
IChoicequestions(1*20points)(Pleasewriteyouranswerinthefollowingtable)
1.Financialstatementdoesnotinclude()
A.balancesheetB.incomestatement
C.cashflowstatementD.workingsheet
2.Anincreaseinwhichoneofthefollowingwillincreasetheoperatingcashflow?
A.employeesalariesB.officerent
C.buildingmaintenanceD.equipmentdepreciation
3.Theprocessofplanningandmanagingafirm’slong-terminvestmentsiscalled:
A.workingcapitalmanagement.B.financialdepreciation.
C.capitalbudgeting.D.capitalstructure.
4.Cashequivalentsinclude()
A.timedepositsB.inventories
C.accountsreceivableD.prepaidexpenses
5.Theinternalrateofreturnforaprojectwillincreaseif:
A.theinitialcostoftheprojectcanbereduced.B.thetotalamountofthecashinflowsisreduced.
C.therequiredrateofreturnisreduced.D.thesalvagevalueoftheprojectisomittedfromtheanalysis.
6.Whichofthefollowingbelongstocurrentliabilities?
()
A.mortgagespayableB.prepaidexpenses
C.notespayableD.bondspayable
7.Youspent$500lastweekfixingthetransmissioninyourcar.Now,thebrakesareactingupandyouaretryingtodecidewhethertofixthemortradethecarinforanewermodel.Inanalyzingthebrakesituation,the$500youspentfixingthetransmissionisa(n)___cost.
A.opportunityB.sunk
C.incrementalD.fixed
8.Whichofthefollowingstatementsarecorrectconcerningdiversifiablerisks?
I.Diversifiableriskscanbeessentiallyeliminatedbyinvestinginseveralsecurities.
II.Themarketrewardsinvestorsfordiversifiableriskbypayingariskpremium.
III.Diversifiablerisksaregenerallyassociatedwithanindividualfirmorindustry.
IV.Betameasuresdiversifiablerisk.
A.IandIIIonlyB.IIandIVonly
C.IandIVonlyD.IIandIIIonly
9.Whichofthefollowingisaliabilityaccount?
A.prepaidinsuranceB.additionalpaid-incapital
C.salariespayableD.accumulateddepreciation
10.Accountantsemployedbylargecorporationsmayworkintheareasofthefollowingexcept()
A.productcostingandpricingB.budgeting
C.internalauditingD.productproducing
11.Acorporation’sfirstsaleofequitymadeavailabletothepubliciscalleda(n):
A.sharerepurchaseprogram.B.privateplacement.
C.initialpublicoffering(IPO).D.seasonedequityoffering(SEO).
12.Standarddeviationmeasures____risk.
A.totalB.nondiversifiableC.unsystematicD.systematic
13.()isthevalueatsomefuturetimeofapresentamountofmoney,oraseriesofpayments,evaluatedatagiveninterestrate.
A.futurevalueB.presentvalueC.intrinsicvalueD.marketvalue
14.EllesmereCorporationissues1million$1parvaluebonds.Thestatedinterestrateis8%peryearandtheinterestispaidtwiceayear.Whatistherealinterestrateofthebond?
()
A.6%B.4%C.10%D.(1+8%/2)2-1
15.Yourfirmpurchasedawarehousefor$335,000sixyearsago.Fouryearsago,repairsweremadetothebuildingwhichcost$60,000.Theannualtaxesonthepropertyare$20,000.Thewarehousehasacurrentbookvalueof$268,000andamarketvalueof$295,000.Thewarehouseistotallypaidforandsolelyownedbyyourfirm.Ifthecompanydecidestoassignthiswarehousetoanewproject,whatvalue,ifany,shouldbeincludedintheinitialcashflowoftheprojectforthisbuilding?
A.$268,000B.$295,000C.$395,000D.$515,000
16.Whichoneofthefollowingwilldecreasetheoperatingcycle?
A.payingaccountspayablefaster
B.discontinuingthediscountgivenforearlypaymentofanaccountsreceivable
C.decreasingtheinventoryturnoverrate
D.collectingaccountsreceivablefaster
17.AssumethatdividendsofacommonstockwillbemaintainedatDforever,andtherequiredreturnofthestockholderisr,theparvalueofthestockism,thevalueofthestockis()
A.mB.m+DC.m+D/rD.D/r
18.Whichofthefollowingitemshasthemostrisk?
()
A.treasurybillB.corporatebondC.preferredstockD.commonstock
19.()equalsthegrossprofitdividedbynetsalesofafirm.
A.grossprofitmarginB.netprofitmarginC.returnoninvestmentD.returnonequity
20.()istheratiosthatmeasureafirm’sabilitytomeetshort-termobligations
A.liquidityratiosB.leverageratiosC.coverageratiosD.activityratios
21.Sensitivityanalysishelpsyoudeterminethe:
A.rangeofpossibleoutcomesgivenpossiblerangesforeveryvariable.
B.degreetowhichthenetpresentvaluere