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精编【财务管理知识】财务专业英语复习题

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【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. managersB. creditorsC. investorsD. employees2 、Which of the following belongs to current liabilities?( )A. mortgages payableB. prepaid expensesC. notes payableD. bonds payable3、Cash inflows related to investing activities are ( )A. cash received from the sale of assetsB. collection of notes receivableC. sale of another entity’s equity securities by the reporting entityD. both A and C4、Cash equivalents include ( )A. time depositsB. inventoriesC. accounts receivableD. prepaid expenses5、Which of the following service involves providing an independent report on the appropriateness of financial statements?( )A. auditB. taxC. consultingD. budgeting6、Accountants employed by large corporations may work in the areas of the following except ( )A. product costing and pricingB. budgetingC. internal auditingD. product producing7、Which of the following is a liability account?（）A. prepaid insuranceB. additional paid-in capitalC. salaries payableD. accumulated depreciation8、Financial statement does not include ( )A. balance sheetB. income statementC. cash flow statementD. working sheet9、Net income or net loss are reported on the ( )A. balance sheetB. statement of owners’ equityC. income statementD. both b and c10、Which of the following users are not external users of financial management information?( )A. managersB. creditorsC. investorsD. employees11、Cash inflows related to investing activities are ( )A. cash received from the sale of assetsB. collection of notes receivableC. sale of another entity’s equity securities by the reporting entityD. both A and C12、Cash equivalents include ( )A. time depositsB. inventoriesC. accounts receivableD. 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 hasactually happened to assets, earnings, and dividends over the past few years, whereas the verbal statements attempt to explain why things turned out the way they did.（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）The information contained in an annual report is used by investors to help form expectations about future earnings and dividends. Firms typically prepare these statements quarterly, but many analysts and users of financial statements co ncentrate on a firm’s fiscal year-end statements. Firms provide the annual statements in both the annual report to the SEC and the shareholder annual report.（所包含的信息的年度报告是用投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、Valuation is the process that link risk and return to estimate the worth of an asset or a firm. The term value can have different meanings when applied to a financial asset or a firm. Broadly defined, a financial asset is a monetary claim on an issuer, typically a paper asset such as a bond, preferred stock, or common stock. These different types of value include:going-concern value, Liquidation value, book value, market value an intrinsic value. Going-concern value is the value of a firm as an operatingbusiness. This type of value depends on the firm’s ability to generate future cash flows rather than on its balance sheet assets. Going-concern value is particularly important when one firm wants to acquire another.Book value is the accounting value of a firm or an asset. Book value isa historical value rather than a current value. Firms usually report bookvalue on a per share basis. Book value per share of common stock is the share holders’ equity ---total assets less liabilities and preferred stock as listed on the balance sheet---divided by the number of shares outstanding. Book value per share may bear little relationship to liquidation value per share or market value per share.（评估环节的过程中风险跟收益的价值估计资产或公司，这个词可以有不痛的价值意义，当应用金融资产或公司，广义的定义，一个金融资产是一种货币要求发行人通常是一个纸资产，诸如债券，优先股，普通股，这些不同类型的价值包括：Going-concern 价值，清算价值，账面价值，市场价值的一种内在价值，Going-concern是以一个公司的价值为经济业务，这种类型的价值取决于公司的能力，而不是产生未来现金流在其资产负债表的资产。

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财务管理英语试题及答案

财务管理英语试题及答案

财务管理英语试题及答案一、选择题（每题2分，共20分）1. 财务管理的主要目标是（）。

A. 利润最大化B. 股东财富最大化C. 企业价值最大化D. 产品成本最小化答案：C2. 企业进行长期投资决策时，主要考虑的是（）。

A. 短期收益B. 长期收益C. 短期现金流D. 长期现金流答案：B3. 下列哪项不是财务杠杆的表现形式？（）A. 债务融资B. 权益融资C. 经营杠杆D. 财务杠杆答案：B4. 企业进行资本结构决策时，主要考虑的因素不包括（）。

A. 债务成本B. 权益成本C. 税收影响D. 市场风险答案：D5. 企业进行股利政策决策时，主要考虑的因素不包括（）。

A. 企业的盈利能力B. 企业的资本需求C. 股东的偏好D. 企业的行业地位答案：D6. 下列哪项不是影响企业价值的因素？（）A. 企业的盈利能力B. 企业的资本结构C. 企业的市场规模D. 企业的社会责任答案：D7. 企业进行财务预测时，通常不使用的方法包括（）。

A. 销售百分比法B. 现金流量表法C. 资产负债表法D. 历史数据法答案：B8. 企业进行财务分析时，主要分析的财务报表不包括（）。

A. 利润表B. 资产负债表C. 现金流量表D. 所有者权益变动表答案：D9. 企业进行风险管理时，通常不采用的方法是（）。

A. 风险分散B. 风险转移C. 风险接受D. 风险创造答案：D10. 企业进行跨国财务管理时，主要考虑的因素不包括（）。

A. 汇率变动B. 政治风险C. 经济周期D. 企业规模答案：D二、判断题（每题1分，共10分）1. 财务管理的核心是资金的筹集、使用和分配。

（）答案：√2. 企业的财务目标与股东的财富最大化目标是一致的。

（）答案：×3. 财务杠杆可以增加企业的财务风险，但不会提高企业的收益。

（）答案：×4. 企业的资本结构决策只与债务和权益的相对比例有关。

（）答案：×5. 股利政策对企业的市场价值没有影响。

财务管理专业英语期末复习

财务管理专业英语期末复习

财务管理专业英语期末复习财务管理专业英语期末重点一、单词Topic1财务管理 financial management资本预算 capital budgeting资本结构 capital structure股利政策 dividend policy存货 inventory风险规避 risk aversion股东权益 stockholder s’ equity流动负债 current liabilityTopic2财务风险 financial risk合伙制企业 partnership私人业主制企业 sole proprietorship收入 revenue主计长 controller财务困境 financial distress股票期权 stock option首次公开发行股票(IPO) initial public offeringTopic 3盈利能力 profitability偿付能力 solvency利润表 income statement有价证券 marketable securities提款 withdrawal应收账款 accounts receivable递延税款 deferred taxTopic4流动性比率 liquidity ratio权益乘数 equity multiplier资产收益率(ROA) return on assets毛利 gross profit margin权益报酬率 return on equity市盈率 P/E ratio杠杆比率 leverage ratio息税前盈余(EBIT) earnings before interest and taxesTopic5货币时间价值 time value of money年金 annuity折现率 discount rate机会成本 opportunity cost递延年金 deferred annuity条款 covenant到期收益率 yield to maturity违约风险 default riskTopic6组合 portfolio可分散风险 diversifiable risk概率 probability灵敏度分析 sensitivity analysis有效市场假说 efficient market hypothesis 套利定价理论(APT) arbitrage pricing theory 资本资产定价模型capital asset pricing model期望收益 expected returnTopic7资本支出 capital expenditure资本预算 capital budget破产 bankruptcy制造费用 overhead模拟 simulation期后审计 post-auditTopic10股票回购 stock repurchase股票股利 stock dividends股票分割 stock split所有权稀释 dilution of ownership剩余股利政策 residual dividend policy清算股利 liquidating dividend现金股利 cash dividends股票股利 stock dividendsTopic11营运资本管理 working capital management商业票据 commercial paper支出 disbursement信用期限 credit period交易动机 transaction motive短期有价证券 marketable security回购协议 repurchase agreement银行承兑汇票 bankers’ acceptanceTopic12国际财务管理international financial management国际货币基金组织 International MonetaryFund跨国公司multinational corporation /international corporation汇率 exchange rate间接标价 indirect quotation贬值 depreciate远期交易 forward trade货币互换 currency swap二、计算公式资本资产定价模型公式 capitalR M=2.wacc公式加权平均资本成本weighted average cost of capitalWACC=(k e*w e)+［k d*(1-t)*W d］WACC=［equity/(equity+debt)］*costof equity*(1-corporate tax rate) Wacc=(股权/总资本)*股权成本+（债务/总资本）*债务成本*（1-企业所得税率）三、填空1.The risk of an asset can be considered in two ways (1)on a stand-alone basis. where the asset’s cash flows are analyzed by themselves ,or(2)a portfolio context, where the asset’s cash flows are combine with those of other asset.2.In a portfolio context ,an asset’s risk can be divided into two components ：在投资组合中资产风险可以分为（1）diversifiable risk ,which can be diversified away and thus is of little concern to diversified investors , and (2)market risk, which reflect the risk of a general stock market risk decline and cannot be eliminated by diversification.3 .There are three types of financial market efficiency 金融市场的有效性(1)allocationally efficient(2)operationally efficient(3)informationally efficient4. Project Classifications 项目分类Payback period (PP) 回购期 and （5）Discounted payback period (DDP) 折扣回购期6，The post-audit has two main purpose :期后审计的两个虽最重要目的（1）Improve forecasts 提高预测（2）Improve operations 改善经营7.Financial market serve three important functions in a healthy economy:金融市场在场和公开市场9.investment banks provide three major services in handing a new security issue :投资银行在持有新证券发行时提供的三个主要服务：（1）Advising 咨询（2）Underwriting 承销（3）Marketing 营销10.Equity 股权融资（1）Owner’s equity所有者权益（2）Venture Capital and private Equity风险投资和私募投资（3）common stock 普通股（4）warrants 认证权证（5）Contingent value right 或有价值权利11.Debt债务融资（1）bank debt 银行借款（2）bonds 债券（3）leases 租赁12.Firms generally consider the following factor when making capital structure decisions:公司选择资本结构时一般要考虑下列因素（1）Sale stability 销售稳定性（2）Asset structure 资产结构（3）Operating leverage 经营杠杆（4）Growth 增长率（5）Profitability 盈利能力（6）Taxes 税收（7）Control 控制（8）Management attitudes 管理（9） Lender and rating agency attitudes 贷款人及评级机构的态度（10） Market conditions 市场条件（11）factors 公司因素 (3) Other constraints 其他因素16. Cash management involves three major decision areas 现金管理的三个决策（1）Determining appropriate cash balances确定适当的现金余额（2）Investing idle cash 投资闲置资金（3）Managing collections and disbursements 管理收款和付款17. Credit policy 信贷政策5csOne technique that is useful aid in deciding whether to grant credit is the Five Cs of Credit .Credit analysts generally consider five factors when determining whether to grant credit:(1)character 特征(2) capacity 能力(3) capital 资本(4) collateral 抵押(5)conditions 条件18. Inventory management techniques 存货管理技术Management commonly use four inventory management techniques:管理者通常使用的4个存货管理制度（1）the abc system abc系统（2）the economic order quantity(EOQ) model 经济定价量模型（3）the just-in-time (JII) system 定时采购系统 (4) the materials requirementplanning (MRP) system 物料需求。

(财务知识)财务专业英语复习题

(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. managersB. creditorsC. investorsD. employees2 、Which of the following belongs to current liabilities?( )A. mortgages payableB. prepaid expensesC. notes payableD. bonds payable3、Cash inflows related to investing activities are ( )A. cash received from the sale of assetsB. collection of notes receivableC. sale of another entity’s equity securities by the reporting entityD. both A and C4、Cash equivalents include ( )A. time depositsB. inventoriesC. accounts receivableD. prepaid expenses5、Which of the following service involves providing an independent report on the appropriateness of financial statements?( )A. auditB. taxC. consultingD. budgeting6、Accountants employed by large corporations may work in the areas of the following except ( )A. product costing and pricingB. budgetingC. internal auditingD. product producing7、Which of the following is a liability account?（）A. prepaid insuranceB. additional paid-in capitalC. salaries payableD. accumulated depreciation8、Financial statement does not include ( )A. balance sheetB. income statementC. cash flow statementD. working sheet9、Net income or net loss are reported on the ( )A. balance sheetB. statement of owners’ equityC. income statementD. both b and c10、Which of the following users are not external users of financial management information?( )A. managersB. creditorsC. investorsD. employees11、Cash inflows related to investing activities are ( )A. cash received from the sale of assetsB. collection of notes receivableC. sale of another entity’s equity securities by the reporting entityD. both A and C12、Cash equivalents include ( )A. time depositsB. inventoriesC. accounts receivableD. 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 actually happened to assets, earnings, and dividends over the past few years, whereas the verbal statements attempt to explain why things turned out the way they did.（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）The information contained in an annual report is used by investors to help form expectations about future earnings and dividends. Firms typically prepare these statements quarterly, but many analysts and users of financial statements concentrate on a firm’s fiscal year-end statements. Firms provide the annual statements in both the annual report to the SEC and the shareholder annual report.（所包含的信息的年度报告是用投资者对未来收入帮助形成预期和红利。

财务管理专业英语复习题(参考答案)

财务管理专业英语复习题(参考答案)

D. working sheet D. equipment depreciation C. capital budgeting. A. time deposits A. the initial cost of the project can be reduced. C. notes payable B. sunk A. I and III only C. salaries payable D. product producing C. initial public offering (IPO). A. total A. future value D. (1+8%/2)2-1 B. $295,000 D. collecting accounts receivable faster A. m D. common stock A. gross profit margin A. liquidity ratios B. degree to which the net present value reacts to changes in a single variable.B. the transaction is complete and the goods or services delivered.A. Return on equity A. general economic risk D. It does not include depreciation.C. Interest. B.$108 B. $37.62 B. Corporate investment decisions have nothing to do with financial markets,A. Financial management A. double taxation of dividends D. compound interest D. The market is overvaluing the stock.B. approximately 10 B.640,000 D. issue common stock.A. Net profit margin ×Total asset turnover ×Equity multiplier B.bond issuing C. capital budgeting B. marketability A. future value流动比率Current ratio= Current assets/ Current liabilities=1.91速动比率Quick ratio=( Current assets- Inventory)/ Current liabilities=1.27应收账款周转率Accounts receivables turnover ratio=Sales/Accounts receivable=4.37债务比率Debt ratio= Total liabilities/ Total assets=50.3%资产收益率Return on assets= Net income/ Total assets=3.45%Price/earnings ratio= Market price per share/ Earnings per share=45.83Current ratio = Current assets / Current liabilities = 1.1Total debt ratio =(Total assets – Total equity) / Total assets = 0.58Total asset turnover = Sales / Total assets = 0.27Profit margin = Net income / Sales = 0.22Equity multiplier = Total assets / Total equity = 2.375ROA= Net income / Total assets = 0.061ROE= Net income / Total equity = 0.1452) ROE= Profit margin * Equity multiplier * Total assets turnover = 14.56%Financial management is an integrated decision-making process concerned with acquiring, financing, and managing assets to accomplish some overall goal within a business entity. Other names for financial management include managerial finance, corporate finance, and business finance. Making financial decisions is an integral part of all forms and sizes of business organizations from small privately-held firms to large publicly-traded corporations财务管理是一个通过收购、融资和资产管理来完成一些企业总体目标的综合决策过程。