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财务管理专业英语复习题

财务管理专业英语复习题
财务管理专业英语复习题

《11级财务管理专业英语》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=20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,但是计算方法是完全一样的,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).:

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?

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

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). 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% % 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

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

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 × tot al 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 = $

Cost of goods sold = $

Depreciation = $

Interest paid = $

Tax rate = 34%

A. $

B. $

C. $

D. $

of the following is not true? ()

A. Financial markets can be used to adjust consumption patterns over time.

B. Corporate investment decisions have nothing to do with financial markets,

C. Financial markets deal with cash flows over time.

D. Investment decisions rely on the economic principles of financial markets.

E. None of the above.

30. ( ) is concerned with the acquisition, financing, and management of assets with some overall goal in mind.

A. Financial management

B. Profit maximization

C. Agency theory

D. Social responsibility

31. A major disadvantage of the corporate form of organization is the ( ).

A. double taxation of dividends

B. inability of the firm to raise large sums of additional capital

C. limited liability of shareholders

D. limited life of the corporate form.

32. Interest paid (earned) on both the original principal borrowed (lent) and previous interest earned is often referred to as ( ).

A. present value

B. simple interest

C. future value

D. compound interest

33. If the intrinsic value of a share of common stock is less than its market value, which of the following is the most reasonable conclusion? ( )

A. The stock has a low level of risk.

B. The stock offers a high dividend payout ratio.

C. The market is undervaluing the stock.

D. The market is overvaluing the stock.

34. A 250 face value share of preferred stock, pays a 20 annual dividend and investors require a 7% return on this investment. If the security is currently selling for 276, what is the difference (overvaluation) between its intrinsic and market value (rounded to the nearest whole dollar)?

A. approximately 26

B. approximately 10

C. approximately 6

D. approximately 1

35. Felton Farm Supplies, Inc., has an 8 percent return on total assets of 480,000 and a net profit margin of 6percent. What are its sales? ( )

A. 3,750,000 ,000 C. 480,000 D. 1,500,000

36. A company can improve (lower) its debt-to-total asset ratio by doing which of the following?

A. Borrow more.

B. Shift short-term to long-term debt.

C. Shift long-term to short-term debt.

D. issue common stock.

37. The DuPont Approach breaks down the earning power on shareholders' book value (ROE) as follows: ROE = ( ).

A. Net profit margin × Total asset turnover × Equity multiplier

B. Total asset turnover × Gross profit margin × Debt ratio

C. Total asset turnover × Net profit margin

D. Total asset turnover × Gross profit margin × Equity multiplier

38. Which of the following items concerns financing decision? ( )

A. sales forecasting

B. bond issuing

C. receivables collection

D. investment project selection

39. Which of the following items is the function of a treasurer? ( )

A. cost accounting

B. internal control

C. capital budgeting

D. general ledger

40. For financial instruments, ( ) is judged in relation to the ability to sell a significant volume of securities in

a short period of time without significant price concession.

A. maturity

B. marketability

C. default

D. inflation

41. ( ) 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

Part III: Calculation Questions ( 2*10 points)(注意:要写出计算公式和计算过程,否则不得分;需要用文字描述的问题回答内容要详细,语句正确、完整。)

1. Use the financial information for the ABC Corporation to answer problems.

ABC Corporation

Balance Sheet as of December 31, 2005

(Millions of dollars)

Current assets Current liabilities

Cash $ 2006 Accounts payable $2325

Accounts receivable 4782 Other current debt 3009

Inventory 3401 Total $5334

Total $10189 Long-term debt 1977

Fixed assets Common stock 5215

Net fixed assets 4346 Retained earnings 2009

Total assets $14535 Total liabilities and

stockholders' equity $14,535

ABC Corporation

Income Statement for Year Ended December 31, 2005

(Millions of dollars)

Sales $20909

Cost of goods sold 14407

General, selling, and admin, expenses 3801

Depreciation 1225

Earnings before interest and taxes $1476

Interest expense 639

Earnings before taxes $837

Taxes (40%) 335

Net income $ 502

Per share data:

Outstanding shares (millions) 1205

Earnings per share $

Dividends per share $

Market price per share $

Book value per share $

(1) Prepare a common-size balance sheet for ABC Corporation. What are the largest two expense categories for the company? What percentage of the company is financed by short-term sources of funds? how much and what percentage of the company is financed by long-term sources?

(2) Based on statements, calculate the following ratios :

Current ratio

Quick ratio

Accounts receivables turnover ratio

Debt ratio

Return on assets=

Price/earnings ratio

(3) What do you think about ABC Corporation’s financial situation?

2.The most recent financial statements for company CCC are shown here ($):

Income Statement Balance Sheet

Sales 10,400 Current assets 11,000 Current liabilities 10,000

Costs 6,820 Long-term debt 12,000

Taxable Income 3,580 Fixed assets 27,000 Equity 16,000

Taxes 1,253 Total 38,000 Total 38,000

Net income 2,327

1)Compute the following ratios:

2)Using Du Pont Identity to compute the ROE

3. You need to have $100000 at the end of 10 years. To accumulate this sum, you have decided to save a certain amount at the end of each next 10 years and deposit it in the bank. The bank pays 8% interest compounded annually for long-term deposit. How much will you have to save each year? (PVIF(8%,10)=, PVIFA(8%,10)=, FVIF(8%,10)=, FVIFA(8%,10)=

4. You expect to deposit the following cash flows at the end of years 1 through 5, 1,000; 4,000; 9,000; 5,000; and 2,000 respectively. Alternatively, you could deposit a single amount today at the beginning of year 1 (end of year 0). How much is the single deposit needed to be today if you can earn 10% compounded annually? (PVIF(10%,1)=,PVIFA(10%,2)=, FVIF(10%,3)=, FVIFA(10%,4 )=, FVIFA(10%,5)=

5. A Microgats Industries bond has a 10% coupon rate and a $1,000 face value. Coupons are paid semiannually, and the bond has 20 years to maturity. If investor required a 12% yield, what’s the bond’s value?

(P/A, 6%, 40)= (P/s, 6%, 40) =

(P/A, 12%, 20)= (P/s, 12%, 20) =

财务管理专业英语 句子及单词翻译

Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. 财务管理是为了实现一个公司总体目标而进行的涉及到获取、融资和资产管理的综合决策过程。 Decisions involving a firm’s short-term assets and liabilities refer to working capital management. 决断涉及一个公司的短期的资产和负债提到营运资金管理 The firm’s long-term financing decisions concern the right-hand side of the balance sheet. 该公司的长期融资决断股份资产负债表的右边。 This is an important decision as the legal structure affects the financial risk faced by the owners of the company. 这是一个重要的决定作为法律结构影响金融风险面对附近的的业主的公司。 The board includes some members of top management(executive directors), but should also include individuals from outside the company(non-executive directors). 董事会包括有些隶属于高层管理人员(执行董事),但将也包括个体从外公司(非执行董事)。 Maximization of shareholder wealth focuses only on stockholders whereas maximization of firm value encompasses all financial claimholders including common stockholders, debt holders, and preferred stockholders. 股东财富最大化只集中于股东,而企业价值最大化包含所有的财务债券持有者,包括普通股股东,债权人和优先股股东。 Given these assumptions,shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run。 根据这些假设,从长期来看,股东财富最大化与利益相关者和社会的最好利润是相一致的。 No competing measure that can provide as comprehensive a measure of a firm’s standi ng. Given these assumptions, shareholders’ wealth maximization is consistent with the best interests of stakeholders and society in the long run. 没有竞争措施,能提供由于全面的一个措施的一个公司的站。给这些臆说,股东'财富最大化一贯不比任何人差项目干系人项目利益相关者的利益,社会从长远说来。 In reality, managers may ignore the interests of shareholders, and choose instead to make investment and financing decisions that benefit themselves. 在现实中,经理可能忽视股东的利益,而是选择利于自身的投资和融资决策。 Financial statements are probably the important source of information from which these various stakeholders(other than management) can assess a firm’s financial health. 财务报表可能是最重要的信息来源,除管理者以外的各种利益相关者可以利用这些报表来评估一个公司的财务状况。 The stockholders’ equity section lists preferred stock, common stock and capital surplus and accumulated retained earnings. 股东权益列示有优先股,普通股,资本盈余和累积留存收益。 The assets, which are the “things” the company owns, are listed in the order of decreasing liquidity, or length of time it typically takes to convert them to cash at fair market values, beginning with the firm’s current assets. 资产,也就是公司拥有的东西,是按照流动性递减的顺序或将它们转换为公允市场价值所需要的时间来排列的,通常从流动资产开始。The market value of a firm’s equity is equal to the number of shares of common stock outstanding times the price per share, while the amoun t reported on the firm’s balance sheet is basically the cumulative amount the firm raised when issuing common stock and any reinvested net income(retained earnings). 公司权益的市场价值等于其发行在外的普通股份数乘以每股价格,而资产负债表上的总额则主要是公司在发行普通股以及分配任何再投资净收益(留存收益)时累积的数额。 When compared to accelerated methods, straight-line depreciation has lower depreciation expense in the early years of asset life, which tends to a higher tax expense but higher net income. 与加速折旧法相比,直线折旧法在资产使用年限的早期折旧费用较低,这也会趋向于较高的税金费用和较高的净收入。 The statement of cash flows consists of three sections:(1)operating cash flows,(2)investing cash flows, and(3)financing cash flows. Activities in each area that bring in cash represent sources of cash while activities that involve spending cash are uses of cash. 该声明现金流量表包含三个部分:(1)经营现金流,(2)投资的现金流,(3)融资现金流。在每个地区活动带来现金来源的现金而代表活动涉及到花钱是使用现金 Financing activities include new debt issuances, debt repayments or retirements, stock sales and repurchases, and cash dividend payments. 筹资活动,包括发行新债券,偿还债务,股票销售和回购,以及现金股利支付。 Not surprisingly, Enron’s executives had realized some $750 million in salaries, bonuses and profits from stock options in the 12 months before the company went bankrupt. 毫不奇怪, 公司破产前的十二个月里,安然的高管们实现了7.5亿美金的工资、奖金和股票期权利润。First, financial ratios are not standardized. A perusal of the many financial textbooks and other sources that are available will often show differences in how to calculate some ratios. 首先,财务比率不规范。一个参考的许多金融教科书及来源,可将经常表现出差异如何计算一些率。 Liquidity ratios indicate a firm’s ability to pay its obligations in the short run. 流动性比率表明公司的支付能力在短期内它的义务。 Excessively high current ratios, however, may indicate a firm may have too much of its long-term investor-supplied capital invested in short-term low-earning current assets. 当前的比率过高,然而,可能表明,一个公司可能有太多的长期 investor-supplied资本投资于短期low-earning流动资产 In an inflationary environment, firms that use last-in, first-out(LIFO)inventory valuation will likely have lower current ratios than firms that use first-in, first-out(FIFO). 在一个通货膨胀的环境下,企业选择使用后进先出法对存货计价的公 司比采用先进先出法的公司有一个低的流动比率。 The cash ratio is too conservative to accurately reflect a firm’s liquidity position because it assumes that firms can fund their current liabilities with only cash and marketable securities. 流动比率太稳健不能正确反映一个公司的流动性状况,因为在这一比率假定公司仅仅用现金和有价证券就可以偿还流动负债。 Debt management ratios characterize a firm in terms of the relative mix of debt and equity financing and provide measures of the long-term debt paying ability of the firm. 描述一个公司债务管理比率从相对的混合的债务和股权融资的措施, 提供长期偿债能力的公司。 Total capital includes all non-current liabilities plus equity, and thus excludes short-term debt. 资本总额包括所有非流动负债加上股本,从而排除短期贷款。 Net profit margins vary widely by the type of industry. 有着很大的不同,其净利润为典型的产业。 Note that earnings before interest and taxes, rather than net income, Is used in the numerator because interest is paid with pre-tax dollars, and the firm’s ability to pay current interest is not affected by taxes. 注意,分子中用的是息税前利润而不是净收入,这是因为利息是税前支付的,公司支付现金利息的能力不受税收的影响。 Managers should analyze the tradeoff between any increased sales from a more lenient credit policy and the associated costs of longer collection periods and more uncollected receivables to determine whether changing the firm’s credit sales policy could increase shareholder’s we alth. 管理者应该分析权衡增加的销售从一个更为宽松的信贷政策和相关费用较长的周期和更多的应收账款收集来决定是否改变公司的信用销售的政策可能会增加股东的财富。 If the receivables collection period exceeds a firm’s credit terms this may indicate that a firm is ineffective in collecting its credit sales or is granting credit to marginal customers. 如果应收账款采集时间超过公司的信用条款这也许说明了企业信用销售收集它无效或给予客户信用边缘。 A low, declining ratio may suggest the firm has continued to build up inventory in the face of weakening demand or may be carrying and reporting outdated or obsolete inventory that could only be sold at reduced prices, if at all. 一个低税率、下降率可能显示这个公司已经持续不断地加强库存面对需求不断减弱或可能携带和报告过期或过时的库存,只能减价出售。Thus, the operating profit margin, which indicates the operating profit generated per dollar of net sales, measures t he firm’s operating profitability before financing costs. 因此,经营利润,预示着美元营业利润产生的净销售额,公司的经营利润措施在融资成本。 If the firm’s fixed assets are old and have been depreciated to a low book value, and the assets have not lost their productive ability, the low figure in the denominator will inflate ROA. 如果公司固定资产比较旧,分母的减少会是ROA折旧到低的账面价值,但是资产并没有失去生产能力。 Return on common equity(ROCE) focuses on just the return to common shareholders and is computed by removing the dividends to preferred shareholders from net income and dividing by the capital provided by common shareholders. 普通股权益报酬率仅仅关注普通股股东的报酬率,用净收入扣除优先股股利除以普通股股东提供的资本计算得到。 Dividend yield represents parts of a stock’s total return; another part of a st ock’s total return is price appreciation. 代表部分股息率的股票总回报;另一部分是一个股票的总回报价格上涨。 In fact, of all the concepts used in finance, none is more important than the time value of money, also called discounted cash flow(DCF) analysis. 事实上,财务上所有的概念中,货币时间价值是最重要的,也称作是折现调整现金流量折价分析。

最新《财务管理》期末考试题及答案

《财务管理》模拟试卷 一、单项选择题 1.某公司全部债务资本为100万元,债务的平均利率为10%。当销售额为100万元,息税前利润为30万元,则其时的财务杠杆系数为( ) A.0.8 B. 1.2 C. 1.5 D. 3.1 2.某企业按年利率12%从银行借人短期款项1000万元,银行要求企业按贷款总额的 15%保持补偿性余额,则该项贷款的实际利率为 ( ) A.10.43% B.12% C 13.80% D.14.12% 3.如果一笔资金的现值与将来值相等,则( ) A. 折现率为负 B.折现率一定为零 C. 折现率为正,且其值较高 D.不存在通货膨胀 4.在公司资本结构决策中,如果负债比率由低调高,则对公司股东产生的影响是( ) A.可能会降低公司加权资本成本,从而增大股东价值 B.提高公司的经营风险 C. 降低股东承受的风险 D.增加财务杠杆,从而降低股东收益能力 5.关于折旧政策对企业财务的影响,以下说法不正确的是( ) A.折旧政策不影响企业现金流,从而不会影响税负

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