《11级财务管理专业英语》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，但是计算方法是完全一样的，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  terminology translation (1*20 points)
Directions: interpret the following terminology in English or Chinese.（范围课后核心词汇）e.g.：
1. financial management---译成汉语  2.普通股----译成英语
Part I Choice questions (1*20 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 sheet
2. An increase in which one of the following will increase the operating cash flow?
A.employee salaries                B. office rent
C. building maintenance            D. equipment depreciation
3. The process of planning and managing a firm’s long-term investments is called:
A. working capital management.      B. financial depreciation.
C. capital budgeting.                D. capital structure.
4. Cash equivalents include (    )
A. time deposits                  B. inventories
C. accounts receivable              D. prepaid expenses
5. The internal rate of return for a project will increase if:
margin rateA. the initial cost of the project can be reduced.    B. the total amount of the cash inflows is reduced.
C. the 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 expenses
C. notes payable                  D. bonds payable
7. You spent $500 last week fixing the transmission in your car. 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. fixed
8. Which of the following statements are correct 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 measures diversifiable risk.
A. I and III only                  B. II and IV only
C. I and IV only                  D. II and III only
9. Which of the following is a liability account?（  ）
A. prepaid insurance              B. additional paid-in capital
C. salaries payable                D. accumulated depreciation
10. Accountants employed by large corporations may work in the areas of the following except (  )
A. product costing and pricing        B. budgeting
C. internal auditing                  D. product producing
11. A corporation’s 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).        D.seasoned equity offering (SEO).   
12. Standard deviation measures ____ risk.
A. total              B. nondiversifiable      C. unsystematic          D. systematic
13. (  ) 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. intrinsic value      D. market value
14. 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 six 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 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. $515,000
16.Which one of the following will decrease the operating cycle?
A. paying accounts payable faster
B. discontinuing the discount given for early payment of an accounts receivable

版权声明：本站内容均来自互联网，仅供演示用，请勿用于商业和其他非法用途。如果侵犯了您的权益请与我们联系QQ:729038198，我们将在24小时内删除。