2025年财务管理英文笔试题

笔试题考试题型：一、从下列选项中选出最佳答案(40x1.5=60 分)二、计算题（10x2=20 分）三、段落中英互译（5x4=20 分）Part I Choice questions 40x1.5=60 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 sheet2. An increase in which one of the following will increase the operating cash flow?A.employee salaries B. office rentC. building maintenance D. equipment depreciation3. 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. inventoriesC. accounts receivable D. prepaid expenses5. 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 expensesC. 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. fixed8. 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...