精编【财务管理知识】财务专业英语复习题

【财务管理知识】财务专业

英语复习题

xxxx年xx月xx日

xxxxxxxx集团企业有限公司

Please enter your company's name and contentv

一、词汇翻译：

1、优先股

2、投资活动

3、现金流入

4、折旧

5、财务报告

6、资产负债表

7、流动资产

8、债权人

9、存货

10、合伙制企业

11、财务管理

12、余额，平衡

13、应付账款

14、财务比率

15、资本预算

16、流动资产

17、负债

18、利润表

19、净利润

20、账面价值

21、现金股利

22、应收账款

23、普通股

24、风险规避

25、流动负债

26、合伙人

27、收入

28、市场份额

29、股票期权

30、财务报表

31、现金流出

32、偿付能力

33、赊销

34、累计折旧

35、资本盈余

36、房地产

37、摊销

38、有价证券

39、盈利比率

40、资本预算

41、股票发行

42、财务比率

43、存货

44、财务困境

45、账面价值

46、优先股

47、盈利能力

48、应计费用

49、合资企业

50、流动性比率

51、资产负债表

52、权益乘数

53、债权人

54、杠杆比率

55、收益

二、单项选择题

1、Which of the following users are not external users of financial management information?( )

A. managers

B. creditors

C. investors

D. employees

2 、Which of the following belongs to current liabilities?( )

A. mortgages payable

B. prepaid expenses

C. notes payable

D. bonds payable

3、Cash inflows related to investing activities are ( )

A. cash received from the sale of assets

B. collection of notes receivable

C. sale of another entity’s equity securities by the reporting entity

D. both A and C

4、Cash equivalents include ( )

A. time deposits

B. inventories

C. accounts receivable

D. prepaid expenses

5、Which of the following service involves providing an independent report on the appropriateness of financial statements?( )

A. audit

B. tax

C. consulting

D. budgeting

6、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

7、Which of the following is a liability account?（）

A. prepaid insurance

B. additional paid-in capital

C. salaries payable

D. accumulated depreciation

8、Financial statement does not include ( )

A. balance sheet

B. income statement

C. cash flow statement

D. working sheet

9、Net income or net loss are reported on the ( )

A. balance sheet

B. statement of owners’ equity

C. income statement

D. both b and c

10、Which of the following users are not external users of financial management information?( )

A. managers

B. creditors

C. investors

D. employees

11、Cash inflows related to investing activities are ( )

A. cash received from the sale of assets

B. collection of notes receivable

C. sale of another entity’s equity securities by the reporting entity

D. both A and C

12、Cash equivalents include ( )

A. time deposits

B. inventories

C. accounts receivable

D. prepaid expenses

三、英译汉

1、Public corporations in the US and many other countries are required to prepare and disclose the following financial statements to the public on a periodic basis: balance sheet; income statement; statement of cash flows; statement of retained earnings. （上市公司在美国和许多其他国家都要准备和披露以下财务报表上的公众一个周期性的基础，资产负债表，损益表，现金流量表的声明，声明的留存收益）

Taken together, these statements give an accounting picture of the firm’s operations and financial position. The quantitative and verbal materials are equally important. The financial statements report what has