14级财务管理专业英语习题.docx
《14级财务管理专业英语习题.docx》由会员分享,可在线阅读,更多相关《14级财务管理专业英语习题.docx(10页珍藏版)》请在冰豆网上搜索。
![14级财务管理专业英语习题.docx](https://file1.bdocx.com/fileroot1/2022-11/16/951b4058-d7c7-4656-8d99-8c3d331ad4c0/951b4058-d7c7-4656-8d99-8c3d331ad4c01.gif)
14级财务管理专业英语习题
《14级专业英语》复习资料
考试题型:
一、短语中英互译(20x1=20分)
二、从下列选项中选出最佳答案(20x1=20分)
三、计算题(25分)
四、段落中英互译(35分)
同学们:
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.rangeofpossibleoutcomesgivenpossibleran