2022年金融英语考试模拟卷
本卷共分为1大题50小题，作答时间为180分钟，总
分100分，60分及格。
一、单项选择题（共50题，每题2分。每题的备选项中，
只有一个最符合题意）
1.Retained Earnings is most appropriately classified
as ______. (a)a fixed ast (b)an intangible
sfv
ast (c)shareholder's equity (d)a fictitious
Iiability
2.When fixed asts are bought under a hire purcha agreement, the Him Purcha Interest Suspen is recorded in ______. (a)fixed asts (b)shareholder's equity (c)intangible asts (d)liabilities
3.The accounting concept or convention, which, stock
be reported at the lower of cost or market price, is
the ______. (a)going concern concept (b)prudence
concept (c)realization concept (d)historical cost concept
4.Revenue Expenditure is the expenditure ______.
the golden compass
(a)relating to the acquisition of fixed astsgunpowder
(b)relating to the issue of bond (c)relating to converting a partnership into a limited company (d)on wages of staff
5.A company has the following changes in its balance sheet accounts:（）
A．$500
B．$90
C．$56
给英语老师的教师节祝福语>泰坦尼克英文6.The RR Corporation had cash flow from operations of $ 20 million. RR purchad $ 5 million in equipment and sold $ 3 million of equipment during the period. Cash flows from financing were $ 2 million. What is RR' s free cash flow for the period（）
A. $18.
B. $22.
C. $20.
7.All of the following are considered a potentially dilutive curities EXCEPT:（）
A. warrants.
B. preferred stock.
中文转英文
C. stock options.
8.An examination of the cash receipts and payments of Xavier Corporation reveals the following:（）
A．2000
B．5000
C．10000
9.When a reliable estimate of costs exists, ultimate payment is assured, and revenue is earned as costs are incurred. Which of the following revenue recognition methods should be ud（）
A. Installment sales method.
B. Cost recovery method.
C. Percentage-of-completion method.
10.The following information is from the balance sheet of Silverstone Company: Net Income for 5/1/05 to 5/31/05 : $ 8000
A．Balance 5/01/05
B．Account
C．Balance 5/31/05
D．$2000
E．Inventory
F．$1750
G．$1200
H．Prepaid exp.
I．$1700
J．$800
K．Accum.Depr.
L．$975
M．$425
N．Accounts payable
O．$625
整句翻译工具
P．$650
Q．Bonds payableblx
R．$550
11.Which of the following would NOT be a component of cash flow from investing（）
A．Sale of land.
B．Purcha of curities.
C．Dividends paid.
12.Firebird Company reported the following financial information at the end of 2007 (in millions) : A．Merchandi inventory
B．$240
C．Minority interest
D．70
E．Cash and equivalents安逸是什么意思
F．275
G．Accounts receivable
H．1150
I．Accounts payable
J．225
K．Property & equipment
L．2160
M．Accrued expens
我需要你英文N．830
