《(2020年){财务管理财务知识}财务专业英语复习题》由会员分享，可在线阅读，更多相关《(2020年){财务管理财务知识}财务专业英语复习题（14页珍藏版）》请在金锄头文库上搜索。
1、财务管理财务知识财务专业英语复习题一、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
2、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、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees2、Whichofthefollowingbelongstocurre
3、ntliabilities?()A.mortgagespayableB.prepaidexpensesC.notespayableD.bondspayable3、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC.saleofanotherentitysequitysecuritiesbythereportingentityD.bothAandC4、Cashequivalentsinclude()A.timedepositsB.in
4、ventoriesC.accountsreceivableD.prepaidexpenses5、Whichofthefollowingserviceinvolvesprovidinganindependentreportontheappropriatenessoffinancialstatements?()A.auditB.taxC.consultingD.budgeting6、Accountantsemployedbylargecorporationsmayworkintheareasofthefollowingexcept()A.productcostingandpricingB.budg
5、etingC.internalauditingD.productproducing7、Whichofthefollowingisaliabilityaccount?（）A.prepaidinsuranceB.additionalpaid-incapitalC.salariespayableD.accumulateddepreciation8、Financialstatementdoesnotinclude()A.balancesheetB.inestatementC.cashflowstatementD.workingsheet9、Netineornetlossarereportedonthe
6、()A.balancesheetB.statementofownersequityC.inestatementD.bothbandc10、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees11、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC
7、.saleofanotherentitysequitysecuritiesbythereportingentityD.bothAandC12、Cashequivalentsinclude()A.timedepositsB.inventoriesC.accountsreceivableD.prepaidexpenses三、英译汉1、 PubliccorporationsintheUSandmanyothercountriesarerequiredtoprepareanddisclosethefollowingfinancialstatementstothepubliconaperiodicbas
8、is:balancesheet;inestatement;statementofcashflows;statementofretainedearnings.（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）Takentogether,thesestatementsgiveanaccountingpictureofthefirmsoperationsandfinancialposition.Thequantitativeandverbalmaterialsareequallyimportant.Thefinan
9、cialstatementsreportwhathasactuallyhappenedtoassets,earnings,anddividendsoverthepastfewyears,whereastheverbalstatementsattempttoexplainwhythingsturnedoutthewaytheydid.（综合起来，这些报表会计画公司的运营和财务状况，定量和语言是同等重要的，财务报表报告实际发生的资产，收益，股息过去几年来，而口头陈述试图解释为什么事情结果他们所做的事）Theinformationcontainedinanannualreportisusedbyin
10、vestorstohelpformexpectationsaboutfutureearningsanddividends.Firmstypicallypreparethesestatementsquarterly,butmanyanalystsandusersoffinancialstatementsconcentrateonafirmsfiscalyear-endstatements.FirmsprovidetheannualstatementsinboththeannualreporttotheSECandtheshareholderannualreport.（所包含的信息的年度报告是用投
11、资者对未来收入帮助形成预期和红利。这些陈述事务所通常准备季度,但许多分析师和财务报表的使用者集中对公司的财政年度报表。公司也提供年度报表都给了美国证券交易委员会的年度报告和股东的年度报告）2、 Valuationistheprocessthatlinkriskandreturntoestimatetheworthofanassetorafirm.Thetermvaluecanhavedifferentmeaningswhenappliedtoafinancialassetorafirm.Broadlydefined,afinancialassetisamonetaryclaimonanissu
12、er,typicallyapaperassetsuchasabond,preferredstock,ormonstock.Thesedifferenttypesofvalueinclude:going-concernvalue,Liquidationvalue,bookvalue,marketvalueanintrinsicvalue.Going-concernvalueisthevalueofafirmasanoperatingbusiness.Thistypeofvaluedependsonthefirmsabilitytogeneratefuturecashflowsratherthan
13、onitsbalancesheetassets.Going-concernvalueisparticularlyimportantwhenonefirmwantstoacquireanother.Bookvalueistheaccountingvalueofafirmoranasset.Bookvalueisahistoricalvalueratherthanacurrentvalue.Firmsusuallyreportbookvalueonapersharebasis.Bookvaluepershareofmonstockistheshareholdersequity-totalassetslessliabilitiesandpreferredstockaslistedonthebalancesheet-dividedbythenumberofsharesoutstanding.Bookvaluepersharemaybearlittlerelationshiptoliquidationvalueper
