财务管理英文笔试题.docx

财务管理英文笔试题.docx

《财务管理英文笔试题.docx》由会员分享，可在线阅读，更多相关《财务管理英文笔试题.docx（19页珍藏版）》请在冰豆网上搜索。

财务管理英文笔试题

.

笔试题

考试题型：

一、从以下选项中选出最正确答案（40x1.5=60分）

二、计算题（10x2=20分）

三、段落中英互译（5x4=20分）

PartIChoicequestions

40x1.5=60points）（Pleasewriteyouranswerin

thefollowingtable）

1.Financialstatementdoesnotinclude（）

A.balancesheet

B.incomestatement

C.cashflowstatement

D.workingsheet

2.Anincreaseinwhichoneof

thefollowingwill

increasetheoperating

cashflow?

A.employeesalaries

B.officerent

C.buildingmaintenance

D.equipmentdepreciation

3.Theprocessofplanningandmanagingafirm

’slong-terminvestments

iscalled:

A.workingcapitalmanagement.

B.financialdepreciation.

C.capitalbudgeting.

D.capitalstructure.

4.Cashequivalentsinclude（）

A.timedeposits

B.inventories

C.accountsreceivable

D.prepaidexpenses

5.Theinternalrateofreturnforaprojectwillincreaseif:

Word文档资料

.

A.theinitial

costof

theproject

canbereduced.B.

the

total

amount

ofthecashinflowsisreduced.

C.therequiredrateofreturnisreduced.D.thesalvagevalueofthe

projectisomittedfromtheanalysis.

6.Whichofthefollowingbelongstocurrentliabilities?

（

）

A.mortgagespayable

B.prepaidexpenses

C.notespayable

D.bondspayable

7.

Youspent$500last

weekfixing

the

transmission

inyour

car.Now,the

brakesareactingupandyouaretryingtodecidewhethertofixthemor

tradethecarinforanewermodel.In

analyzing

the

brake

situation,

the

$500youspentfixingthetransmissionisa（n）___cost.

A.opportunity

B.sunk

C.incremental

D.fixed

8.

Whichofthe

followingstatementsarecorrect

concerning

diversifiable

risks?

I.Diversifiableriskscanbeessentiallyeliminatedbyinvestingin

severalsecurities.

II.

Themarket

rewards

investors

for

diversifiable

risk

bypaying

arisk

premium.

III.Diversifiablerisksaregenerallyassociatedwithanindividualfirmorindustry.

IV.Betameasuresdiversifiablerisk.

Word文档资料

.

A.IandIIIonly

C.IandIVonly

B.IIandIVonly

D.IIandIIIonly

9.Whichofthefollowingisaliabilityaccount?

（）

A.prepaidinsuranceB.additionalpaid-incapital

C.salariespayableD.accumulateddepreciation

10.Accountantsemployedbylargecorporationsmayworkintheareasof

thefollowingexcept（）

A.productcostingandpricingB.budgeting

C.internalauditingD.productproducing

11.Acorporation’sfirstsaleofequitymadeavailabletothepublic

iscalleda（n）:

（）

A.sharerepurchaseprogram.B.privateplacement.

C.initialpublicoffering（IPO）.D.seasonedequityoffering

（SEO）.

12.Standarddeviationmeasures____risk.

A.totalB.nondiversifiableC.unsystematic

D.systematic

13.（）isthevalueatsomefuturetimeofapresentamountofmoney,

oraseriesofpayments,evaluatedatagiveninterestrate.

A.futurevalueB.presentvalueC.intrinsicvalueD.

marketvalue

Word文档资料

.

14.Ellesmere

Corporation

issues

1million

$1parvaluebonds.Thestated

interestrateis8%peryearandtheinterestispaidtwiceayear.What

istherealinterestrateofthebond?

（

）

A.6%

B.4%

C.10%

D.（1+8%/2）

2-1

15.Yourfirm

purchasedawarehousefor

$335,000six

years

ago.Fouryears

ago,repairs

weremadetothebuildingwhichcost

$60,000.

Theannualtaxes

onthepropertyare$20,000.Thewarehousehasacurrentbookvalueof

$268,000andamarketvalueof$295,000.Thewarehouseistotallypaid

forandsolelyownedbyyourfirm.Ifthecompanydecidestoassignthis

warehouseto

anewproject,

whatvalue,

if

any,

shouldbeincludedinthe

initialcashflowoftheprojectforthisbuilding?

（

）

A.$268,000

B.

$295,000

C.

$395,000

D.

$515,000

16.Whichoneofthefollowingwilldecreasetheoperatingcycle?

A.payingaccountspayablefaster

B.discontinuingthediscountgivenforearlypaymentofanaccounts

receivable

C.decreasingtheinventoryturnoverrate

D.collectingaccountsreceivablefaster

17.Assumethatdividends

of

acommonstock

will

bemaintained

at

Dforever,

andtherequired

returnof

thestockholder

isr,

the

parvalue

of

thestock

ism,thevalueofthestockis（

）

A.m

B.m+D

C.m+D/r

D.D/r

Word文档资料

.

18.Whichofthefollowingitemshasthemostrisk?

（

）

A.treasury

bill

B.

corporate

bond

C.

preferred

stock

D.

commonstock