14级财务管理专业英语习题Word格式.docx

14级财务管理专业英语习题Word格式.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.rangeofpossibleoutcomesgivenpossibleran