2023年财务管理英文笔试题.doc
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1、笔试题考试题型:一、从下列选项中选出最佳答案(40x1.5=60分)二、计算题(10x2=20分)三、段落中英互译(5x4=20分)Part I Choice questions 40x1.5=60 points) (Please write your answer in the following table) 1. Financial statement does not include ( )A. balance sheet B. income statement C. cash flow statement D. working sheet2. An increase in which
2、 one of the following will increase the operating cash flow?A.employee salaries B. office rentC. building maintenance D. equipment depreciation3. The process of planning and managing a firms long-term investments is called: A. working capital management. B. financial depreciation.C. capital budgetin
3、g. D. capital structure.4. Cash equivalents include ( )A. time deposits B. inventoriesC. accounts receivable D. prepaid expenses5. The internal rate of return for a project will increase if: A. the initial cost of the project can be reduced. B. the total amount of the cash inflows is reduced.C. the
4、required rate of return is reduced. D. the salvage value of the project is omitted from the analysis.6. Which of the following belongs to current liabilities?( )A. mortgages payable B. prepaid expensesC. notes payable D. bonds payable 7. You spent $500 last week fixing the transmission in your car.
5、Now, the brakes are acting up and you are trying to decide whether to fix them or trade the car in for a newer model. In analyzing the brake situation, the $500 you spent fixing the transmission is a(n) _ cost.A. opportunity B. sunk C. incremental D. fixed8. Which of the following statements are cor
6、rect concerning diversifiable risks? I. Diversifiable risks can be essentially eliminated by investing in several securities.II. The market rewards investors for diversifiable risk by paying a risk premium.III.Diversifiable risks are generally associated with an individual firm or industry.IV. Beta
7、measures diversifiable risk.A. I and III only B. II and IV onlyC. I and IV only D. II and III only9. Which of the following is a liability account?( )A. prepaid insurance B. additional paid-in capitalC. salaries payable D. accumulated depreciation 10. Accountants employed by large corporations may w
8、ork in the areas of the following except ( )A. product costing and pricing B. budgeting C. internal auditing D. product producing11. A corporations first sale of equity made available to the public is called a(n):( )A. share repurchase program. B. private placement.C. initial public offering (IPO).
9、D.seasoned equity offering (SEO).12. Standard deviation measures _ risk.A. total B. nondiversifiable C. unsystematic D. systematic13. ( ) is the value at some future time of a present amount of money, or a series of payments, evaluated at a given interest rate.A. future value B. present value C. int
10、rinsic value D. market value14. Ellesmere Corporation issues 1 million $1 par value bonds. The stated interest rate is 8% per year and the interest is paid twice a year. What is the real interest rate of the bond? ( )A. 6% B.4% C. 10% D. (1+8%/2)2-1 15. Your firm purchased a warehouse for $335,000 s
11、ix years ago. Four years ago, repairs were made to the building which cost $60,000. The annual taxes on the property are $20,000. The warehouse has a current book value of $268,000 and a market value of $295,000. The warehouse is totally paid for and solely owned by your firm. If the company decides
12、 to assign this warehouse to a new project, what value, if any, should be included in the initial cash flow of the project for this building? ( )A. $268,000 B. $295,000 C. $395,000 D. $515,00016.Which one of the following will decrease the operating cycle? A. paying accounts payable fasterB. discont
13、inuing the discount given for early payment of an accounts receivableC. decreasing the inventory turnover rateD. collecting accounts receivable faster17. Assume that dividends of a common stock will be maintained at D forever, and the required return of the stockholder is r, the par value of the sto
14、ck is m, the value of the stock is ( )A. m B. m+D C. m+D/r D. D/r18. Which of the following items has the most risk? ( )A. treasury bill B. corporate bond C. preferred stock D. common stock19. ( ) equals the gross profit divided by net sales of a firm.A. gross profit margin B. net profit margin C. r
15、eturn on investment D. return on equity20. ( ) is the ratios that measure a firms ability to meet short-term obligationsA. liquidity ratios B. leverage ratios C. coverage ratios D. activity ratios21.Sensitivity analysis helps you determine the:A. range of possible outcomes given possible ranges for
16、every variable.B. degree to which the net present value reacts to changes in a single variable.C. net present value given the best and the worst possible situations.D. degree to which a project is reliant upon the fixed costs.22. According GAAP revenue is recognized as income when: ( ) A. a contract
17、 is signed to perform a service or deliver a good.B. the transaction is complete and the goods or services delivered.C. payment is received.D. income taxes are paid.E. all of the above.23. ( ) is the result of Net Profit Margin total asset turnover (total assets/shareholders equity)A. Return on equi
18、ty B. return on investment C. current ratio D. quick ratio24. Government tax law adjustment is ( ) to a firm.A. general economic risk B. inflation and deflation risk C. firm-specific risk 25.Which of the following statements concerning the income statement is not true? A. It measures performance ove
19、r a specific period of time.B. It determines after-tax income of the firm.C. It includes deferred taxes.D. It does not include depreciation.E. it treats interest as an expense.26.Which of the following is not a noncash deduction? A. Depreciation. B. Deferred taxes. C. Interest. D. Two of the above E
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- 2023 财务管理 英文 笔试
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