编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第页共NUMPAGES7页第PAGE\*MERGEFORMAT7页共NUMPAGES\*MERGEFORMAT7页一、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.bothAa