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、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees2、Whichofthefollowingbelongstocurrentliabilities?()A.mortgagespayableB.prepaidexpensesC.notespayableD.bondspayable3、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC.saleofanotherentity’sequitysecuritiesbythereportingentityD.bothAandC4、Cashequivalentsinclude()A.timedepositsB.inventoriesC.accountsreceivableD.prepaidexpenses5、Whichofthefollowingserviceinvolvesprovidinganindependentreportontheappropriatenessoffinancialstatements?()A.auditB.taxC.consultingD.budgeting6、Accountantsemployedbylargecorporationsmayworkintheareasofthefollowingexcept()A.productcostingandpricingB.budgetingC.internalauditingD.productproducing7、Whichofthefollowingisaliabilityaccount?（）A.prepaidinsuranceB.additionalpaid-incapitalC.salariespayableD.accumulateddepreciation8、Financialstatementdoesnotinclude()A.balancesheetB.incomestatementC.cashflowstatementD.workingsheet9、Netincomeornetlossarereportedonthe()A.balancesheetB.statementofowners’equityC.incomestatementD.bothbandc10、Whichofthefollowingusersarenotexternalusersoffinancialmanagementinformation?()A.managersB.creditorsC.investorsD.employees11、Cashinflowsrelatedtoinvestingactivitiesare()A.cashreceivedfromthesaleofassetsB.collectionofnotesreceivableC.saleofanotherentity’sequitysecuritiesbythereportingentityD.bothAandC12、Cashequivalentsinclude()A.timedepositsB.inventoriesC.accountsreceivableD.prepaidexpenses三、英译汉1、PubliccorporationsintheUSandmanyothercountriesarerequiredtoprepareanddisclosethefollowingfinancialstatementstothepubliconaperiodicbasis:balancesheet;incomestatement;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,thesestatementsgiveanaccountingpictureofthefirm’soperationsandfinancialposition.Thequantitativeandverbalmaterialsareequallyimportant.Thefinancialstatementsreportwhathasactuallyhappenedtoassets,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）Theinformationcontainedinanannualreportisusedbyinvestorstohelpformexpectationsaboutfutureearningsanddividends.Firmstypicallypreparethesestatementsquarterly,butmanyanalystsandusersoffinancialstatementsconcentrateonafirm’sfiscalyear-endstatements.FirmsprovidetheannualstatementsinboththeannualreporttotheSECandtheshareholderannualreport.（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、Valuationistheprocessthatlinkriskandreturntoestimatetheworthofanassetorafirm.Thetermvaluecanhavedifferentmeaningswhenappliedtoafinancialassetorafirm.Broadlydefined,afinancialassetisamonetaryclaimonanissuer,typicallyapaperassetsuchasabond,preferredstock,orcommonstock.Thesedifferenttypesofvalueinclude:going-concernvalue,Liquidationvalue,bookvalue,marketvalueanintrinsicvalue.Going-concernvalueisthevalueofafirmasanoperatingbusiness.Thistypeofvaluedependsonthefirm’sabilitytogeneratefuturecashflowsratherthanonitsbalancesheetassets.Going-concernvalueisparticularlyimportantwhenonefirmwantstoacquireanother.Bookvalueistheaccountingvalueofafirmoranasset.Bookvalueisahistoricalvalueratherthanacurrentvalue.Firmsusuallyreportbookvalueonapersharebasis.Bookvaluepershareofcommonstockistheshareholders’equity---totalassetslessliabilitiesandpreferredstockaslistedonthebalancesheet---dividedbythenumberofsharesoutstanding.Bookvaluepersharemaybearlittlerelationshiptoliquidationvaluepershareormarketvaluepershare.（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。Going-concern值时尤其重要公司想收购另一个。账面价值会计价值是一个公司或一个资产，账面价值是一个历史的价值，而不是目前的价值，公司账面价值通常报告按每股分配，每股账面价值的普通股票的股东权益---total资产减去负债和优先股票上市公司资产负债表—divided流通股数量，每股账面价值可以承受清算，每股没什么关系价值或市场价值。）3、Theriskofanassetcanbeconsideredintwoways(1)onastand-alonebasis,wheretheasset’scashflowsareanalyzedbythemselves,or(2)inaportfoliocontext,wheretheasset’scashflowsarecombinedwiththoseofotherassets,andthentheconsolidatedcashflowsareanalyzed.Thereisanimportantdifferencebetweenstand-aloneandportfoliorisk,andanassetthathasagreatdealofriskifheldbyitselfmaybemuchlessriskyifitisheldaspartofalargerportfolio.（一项资产的风险可以被视为两种方法(1)一个单独的基础,那里的资产的现金流量分析自己,或(2)在上下文中,在一个投资组合资产的现金流结合其他的资产,然后合并现金流量表进行分析。我有一个重要的区别和投资组合的风险,独立为一种资产,拥有大量的风险本身可能持有的风险要少得多,如果它是一个更大的一部分举行的投资组合）Inaportfoliocontext,