解析財(cái)務(wù)報(bào)表的商務(wù)英語(yǔ)術(shù)語(yǔ)試題及答案

解析財(cái)務(wù)報(bào)表的商務(wù)英語(yǔ)術(shù)語(yǔ)試題及答案姓名：____________________

一、多項(xiàng)選擇題（每題2分，共20題）

1.Whichofthefollowingtermsarerelatedtotheincomestatement?

A.Assets

B.Revenue

C.Expenses

D.Liabilities

2.Whichofthefollowingisacommonfinancialstatement?

A.Balancesheet

B.Cashflowstatement

C.Incomestatement

D.Alloftheabove

3.Whatdoestheterm"CurrentRatio"measure?

A.Theproportionofcurrentassetstocurrentliabilities

B.Theproportionoffixedassetstofixedliabilities

C.Theproportionoflong-termassetstolong-termliabilities

D.Theproportionofcurrentliabilitiestocurrentassets

4.Whichofthefollowingisanexampleofacurrentasset?

A.Accountsreceivable

B.Inventory

C.Property,plant,andequipment

D.Prepaidexpenses

5.Whatisthepurposeofacashflowstatement?

A.Toshowtheprofitabilityofacompany

B.Toprovideinformationabouttheinflowandoutflowofcash

C.Toshowthefinancialpositionofacompany

D.Toprovideinformationabouttheinvestmentactivitiesofacompany

6.Whichofthefollowingisacommonfinancialratio?

A.Returnonequity

B.Earningspershare

C.Currentratio

D.Alloftheabove

7.Whatdoestheterm"Debt-to-EquityRatio"measure?

A.Theproportionofdebttoequity

B.Theproportionofequitytodebt

C.Theproportionoftotalassetstototalliabilities

D.Theproportionoftotalliabilitiestototalassets

8.Whichofthefollowingisacommonfinancialstatementusedtoanalyzeacompany'sliquidity?

A.Balancesheet

B.Incomestatement

C.Cashflowstatement

D.Alloftheabove

9.Whatdoestheterm"NetIncome"represent?

A.Thedifferencebetweentotalrevenuesandtotalexpenses

B.Thedifferencebetweentotalassetsandtotalliabilities

C.Thedifferencebetweentotalliabilitiesandtotalassets

D.Thedifferencebetweentotalrevenuesandtotalequity

10.Whichofthefollowingisanexampleofalong-termliability?

A.Accountspayable

B.Notespayable

C.Currentliabilities

D.Alloftheabove

11.Whatisthepurposeofabalancesheet?

A.Toshowthefinancialpositionofacompany

B.Toprovideinformationaboutthecashflowofacompany

C.Toshowtheprofitabilityofacompany

D.Toprovideinformationabouttheinvestmentactivitiesofacompany

12.Whichofthefollowingisanexampleofanon-cashexpense?

A.Depreciation

B.Amortization

C.Inventorywrite-down

D.Alloftheabove

13.Whatdoestheterm"ReturnonAssets"(ROA)measure?

A.Theproportionofnetincometototalassets

B.Theproportionofequitytototalassets

C.Theproportionoftotalliabilitiestototalassets

D.Theproportionoftotalassetstototalliabilities

14.Whichofthefollowingisanexampleofacurrentliability?

A.Long-termdebt

B.Accountspayable

C.Accruedexpenses

D.Alloftheabove

15.Whatdoestheterm"NetProfitMargin"represent?

A.Theproportionofnetincometototalrevenue

B.Theproportionoftotalexpensestototalrevenue

C.Theproportionoftotalassetstototalliabilities

D.Theproportionoftotalliabilitiestototalassets

16.Whichofthefollowingisanexampleofafinancialratiousedtomeasuretheefficiencyofacompany?

A.Inventoryturnoverratio

B.Accountsreceivableturnoverratio

C.Assetturnoverratio

D.Alloftheabove

17.Whatdoestheterm"EarningsPerShare"(EPS)represent?

A.Thenetincomeearnedbyeachshareofstock

B.Theproportionofequitytototalassets

C.Theproportionoftotalliabilitiestototalassets

D.Theproportionoftotalassetstototalliabilities

18.Whichofthefollowingisanexampleofafixedasset?

A.Accountsreceivable

B.Inventory

C.Property,plant,andequipment

D.Alloftheabove

19.Whatisthepurposeofafinancialratioanalysis?

A.Toshowthefinancialpositionofacompany

B.Toprovideinformationaboutthecashflowofacompany

C.Toshowtheprofitabilityofacompany

D.Toprovideinformationabouttheinvestmentactivitiesofacompany

20.Whichofthefollowingisanexampleofanon-cashtransaction?

A.Saleofinventory

B.Purchaseofequipment

C.Paymentofaccountspayable

D.Alloftheabove

二、判斷題（每題2分，共10題）

1.Acompany'snetincomeiscalculatedbysubtractingitsexpensesfromitsrevenues.(正確/錯(cuò)誤)

2.Thebalancesheetprovidesasnapshotofacompany'sfinancialpositionataspecificpointintime.(正確/錯(cuò)誤)

3.Thecashflowstatementshowsthecashinflowsandoutflowsfromacompany'soperating,investing,andfinancingactivities.(正確/錯(cuò)誤)

4.Thecurrentratioisameasureofacompany'sabilitytopayitsshort-termobligations.(正確/錯(cuò)誤)

5.Ahigherdebt-to-equityratioindicatesthatacompanyhasmoreequitytocoveritsdebt.(正確/錯(cuò)誤)

6.Thereturnonequity(ROE)isameasureofacompany'sprofitabilityrelativetoitsshareholders'equity.(正確/錯(cuò)誤)

7.Theinventoryturnoverratioiscalculatedbydividingthecostofgoodssoldbytheaverageinventory.(正確/錯(cuò)誤)

8.Theaccountsreceivableturnoverratiomeasureshowefficientlyacompanycollectsitsreceivables.(正確/錯(cuò)誤)

9.Depreciationisanon-cashexpensethatrepresentsthereductioninvalueofanassetovertime.(正確/錯(cuò)誤)

10.Acompany'searningspershare(EPS)iscalculatedbydividingitsnetincomebythenumberofoutstandingshares.(正確/錯(cuò)誤)

三、簡(jiǎn)答題（每題5分，共4題）

1.Brieflyexplainthedifferencebetweenacurrentassetandalong-termasset.

2.Describethepurposeofthecashflowstatementandhowitdiffersfromtheincomestatement.

3.Explainwhatismeantbytheterm"workingcapital"andhowitiscalculated.

4.Discusstheimportanceofliquidityratiosinassessingacompany'sfinancialhealth.

四、論述題（每題10分，共2題）

1.Discussthesignificanceoffinancialratiosinevaluatingacompany'sfinancialperformanceandstability.Provideexamplesofdifferentfinancialratiosandexplainhowtheycanbeusedtoassessacompany'sprofitability,liquidity,andsolvency.

2.Analyzehowacompany'sfinancialstatementscanbeusedtoidentifypotentialrisksandopportunities.Explainhowtheanalysisofthesestatementscanhelpinvestors,creditors,andotherstakeholdersmakeinformeddecisionsabouttheirinvolvementwiththecompany.

試卷答案如下：

一、多項(xiàng)選擇題

1.B,C

2.D

3.A

4.A,B,D

5.B

6.D

7.A

8.A

9.A

10.B

11.A

12.A,B,D

13.A

14.B,C

15.A

16.D

17.A

18.C

19.D

20.B

二、判斷題

1.正確

2.正確

3.正確

4.正確

5.錯(cuò)誤

6.正確

7.正確

8.正確

9.正確

10.正確

三、簡(jiǎn)答題

1.Currentassetsareshort-termassetsthatareexpectedtobeconvertedintocashwithinoneyear,suchascash,accountsreceivable,andinventory.Long-termassetsarenon-currentassetsthatareexpectedtobeusedformorethanoneyear,suchasproperty,plant,andequipment.

2.Thecashflowstatementshowstheinflowandoutflowofcashoveraspecificperiod,focusingontheoperating,investing,andfinancingactivitiesofacompany.Itdiffersfromtheincomestatement,whichshowstheprofitabilityofacompanyoverthesameperiod,byprovidingamoredetailedviewofcashmovements.

3.Workingcapitalisthedifferencebetweenacompany'scurrentassetsanditscurrentliabilities.Itiscalculatedbysubtractingcurrentliabilitiesfromcurrentassetsandrepresentsthecompany'sliquidityandabilitytomeetitsshort-termobligations.

4.Liquidityratios,suchasthecurrentratioandquickratio,areimportantinassessingacompany'sabilitytomeetitsshort-termfinancialobligations.Theyhelpdetermineifacompanyhasenoughassetstocoveritscurrentliabilitiesandcanprovideinsightsintoitsfinancialhealthandstability.

四、論述題

1.Financialratiosarecriticaltoolsforevaluatingacompany'sfinancialperformanceandstability.Theyprovideaquantitativemeasureofvariousaspectsofacompany'sfinancialstatementsandcanhelpinvestorsandstakeholdersassessprofitability,