金融英语业务知识练习试卷40 (题后含答案及解析)
题型有：    2. 单项选择题
单项选择题
1． Depletion expense is that portion of the cost of______that is used up in a particular period.
A．intangible assets
B．plant assets excluding natural resources
C．natural resources
D．none of the above
正确答案：Cdeductible
解析：答案为C项。plant asset“固定资产”，同fixed asset。Depletion“折耗”。油田、矿藏、森林和天然气等自然资源是属于使用情况比较特殊的固定资产。由于这些自然资源随着采掘、采伐逐渐转化成产品，其存量不断下降，成本价值也相应减少，因此，它们又被称作递耗资产(wasting asset)。将自然资源的成本分期摊配到开发的数量上，称为折耗。故本题选C项。 知识模块：金融英语业务知识
2． XYZ Co. Ltd. pays $500 000 for land that contains an estimated 500 000 board feet of timber. The land can be sold for $100 000 after the timber has been cut. If XYZ harvests 200 000 board feet in the year of purchase, how much depletion should be recorded?______.
A．$160 000
B．$200 000
C．$100 000
D．$80 000
正确答案：A
解析：答案为A项。board foot“板呎(木材的计量单位)”。自然资源折耗的计算方法是将扣除残值后的递延资产成本，除以估计总贮藏量，确定单位贮藏量的折耗(折耗率)，再乘以当期的采伐(取)量，即为该期的折耗。本题计算过程如下： ($500 000一$100 000)÷500 000=$0．80 per board feet×200 000 board feet=$160 000。故本题选A项。 知识模块：金融英语业务知识
3． Your company has just purchased another company for $300 000. The market value of the other company’s net assets is $225 000. The $75 000 excess is called______.
A．profit
B．revenue
C．trademark
D．goodwill
正确答案：D
解析：答案为D项。goodwill“商誉”，是指一家企业由于顾客信任、管理卓越、地理位置有利、生产效率高或其他特殊优势，而具有超过一般行业正常收益率水平的获利能力。由于商誉价值很难具体界定，故平时不记商誉资产账户，只有在一个企业被整体购买时才能将商誉入账。购买者支付的超过被购企业的净资产公平市场价值的部分即为商誉价值。本题中出现的$75 000即为被购企业的商誉价值，故选D项。 知识模块：金融英语业务知识
4． Which of the following equations is not correct?______.
A．Net profit=revenues—expenses
B．Assets=liabilities+owner’s equity + (revenue—expense)
C．Current assets—current liabilities=net worth
D．Current assets=quick assets+inventory
正确答案：C
解析：答案为C项。流动资产减去流动负债应为营运资本或称流动资金，而不是资产净值。故本题选C项。 知识模块：金融英语业务知识
5． Which of the following is not correct?______.
A．Each bond is, in effect, a long-term note payable that pays interest
B．Debentures are secured bonds that give the bondholder the right to take specified assets of the issuer if the company defaults
C．If bonds are issued at a discount, the discount is allocated to interest expense through amortization each period over the term of the bonds
D．Selling bonds is a less costly means of financing assets than issuing stock
正确答案：B
解析：答案为B项。debenture“信用债券，无担保债券”，是指没有财产作抵押，全凭企业的一般信誉的债券。这种债券风险较大，因此利息较高。债券实质上是一种付息的长期应付票
据(note payable)；债券发行的折价需分期通过摊销转入利息费；由于债券利息是税收可减(tax—deductible)费用，因此，对公司而言，发债融资的成本要低于发行股票。本题中只有B项对信用债券的论述不正确，故选B项。 知识模块：金融英语业务知识
6． Which of the following is the characteristic that distinguishes a capital lease from an operating lease?______.
A．A capital lease is a long-term and noncancelable financing obligation that is a form of debt.
B．The capital lease transfers title of the leased asset to the lessee at the end of the lease term.
C．The lease term of a capital lease is 75% or more of the estimated useful life of the leased asset.
D．The present value of the lease payments is 90% or more of the market value of the leased asset.E．Each of the above.
正确答案：E
解析：答案为E项。capital lease“融资性租赁”。其租赁合同一般为长期的、不可撤销的，区别于经营性租赁(operating lease)的短期和可撤销性。另外，它还具备以下一些有别于经营性租赁的特点：租赁期满时，租赁财产的所有权可由出租人(lessor)转让给承租人(lessee)；由双方协商议价，由承租人购买租赁财产；租赁期相当于租赁财产经济寿命的75％或更长；支付租赁的现值达到或超过租赁财产公平市场价值的90％。本题中A项、B项、C项、D项所涉及的均是融资性租赁区别于经营性租赁的特点，故选E项。 知识模块：金融英语业务知识
7． Preemptive right is the stockholder’s right______.
A．to participate in management by voting on matters that come before the stockholders
B．to receive a proportionate part of any dividend
C．to maintain one’s proportionate ownership in the corporation
D．to receive a proportionate share (based on number of shares held ) of any assets remaining after the corporation pays its liabilities in liquidation
正确答案：C
解析：答案为C项。preemptive right“先买权，优先认股权”，是指公司发行新股票时，原有股东依法享有的按一定比例购买新发行股票的特权。本题中A项、B项、D项分别论述的是股东的经营决策参与权、盈余分配权和剩余资产分配权，只有C项所指的是有关优先认股权的，故选C项。 知识模块：金融英语业务知识
8． Which of the following is not correct?______.
A．We record the purchase of treasury stock by debiting the asset given in exchange—usually cash and crediting Treasury Stock.
B．Stockholders’ equity is divided into two main parts: paid-in capital and retained earnings.
C．The policy-making body in a corporation is called the board of directors.
D．None of the above.
正确答案：A
解析：答案为A项。treasury stock“库藏股票”，是指已由公司发行后又被公司收回，但并未注销或可以重新发行的公司股票。大部分库藏股票都是在公开市场上以现金购买的，因而便导致公司资产和股东权益的相对减少。在一般情况下，购买库藏股票按成本入账，借记库藏股票账户，贷记现金账户。因此，A项错误。股东权益主要由两部分组成：实收资本(paid—in capital或contributed capital)和留存盈余(retained earnings)，因此，B项正确。公司经营方针和政策的制定机构为董事会，因此，C项也正确。故本题选A项。 知识模块：金融英语业务知识

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