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《
14
级专业英语》
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=2
0
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 I
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 II 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?
ee 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:
A. 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
1
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).
ed 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
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
C. decreasing the inventory
turnover rate
D. collecting accounts
receivable faster
2
17.
Assume
that
dividends
of
a
common
stock
will
be
maintained
at
D
forever,
and
the
required
return of the stockholder is r, the par
value of the stock is m, the value of the stock is
(
)
A. m
B.
m+D
C. m+D/r
D. D/r
18. Which of the following items has
the most risk? (
)
A. treasury
bill
B. corporate
bond
C.
preferred stock
D. common stock
19. (
) equals the
gross profit divided by net sales of a firm.
A. gross profit margin
B. net profit margin
C.
return on investment
D. return on equity
20. (
)
is the ratios that measure
a firm’s ability to meet short
-term
obligations
A. liquidity ratios
B.
leverage ratios
C. coverage ratios
D. activity
ratios
ivity analysis helps you
determine the:
A. range of possible
outcomes given possible ranges for every variable.
B. degree to which the net present
value reacts to changes in a single variable.
C. net present value given the best and
the worst possible situations.
D.
degree to which a project is reliant upon the
fixed costs.
22. According GAAP revenue
is recognized as income when:
（
）
A.
a contract is signed to perform a service or
deliver a good.
B. the transaction is
complete and the goods or services delivered.
C. payment is received.
D.
income taxes are paid.
E. all of the
above.
23. (
)
is the result of Net Profit Margin × total asset
turnover × (total assets/shareholders’
equity)
A. Return on equity
B. return on investment
C.
current ratio
D. quick ratio
24. Government tax law adjustment is (
)
to a firm.
A. general economic risk
B. inflation and deflation risk
C. firm-specific risk
of the
following statements concerning the income
statement is not true?
A.
It measures performance over a specific period of
time.
B. It determines after-tax income
of the firm.
C. It includes deferred
taxes.
D. It does not include
depreciation.
E. it treats interest as
an expense.
of the following is not a
noncash deduction?
A. Depreciation.
B. Deferred taxes.
C. Interest.
D.
Two of the above
E. All of
the above.
Corp had an ROA of
10
%. Sasha’s profit margin was
6% on sales of $$180. What are total
assets?
（
）
A.$$300
B.$$108
C.$$48.
D$$162.
28.
Calculate net income based on the following
information (
)
Sales = $$200.00
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