2011年金融英语（fect）备考辅导,2011年金融英语试时间

文章作者 100test 发表时间 2011:03:18 18:29:38
来源 100Test.Com百考试题网

金融英语模拟题（3）。密切关注百考试题#0000ff>金融英语试题辅导中心，你将可以挖掘到更多实用更实惠的金融辅导资料。 　　1．The following statements describing net income are all correct except that ______．
　　A．net income is computed in the income statement， appears in the statement of owners equity， and increases owners equity in the balance sheet
　　B．net income is equal to revenues minus expenses
　　C．net income is computed in the income statement， appears in the statement of owners equity， and increases the amount of cash shown in the balance sheet
　　D．net income can be determined using the account balances appearing in an adjusted trial balance
　　2．A strong dollar encourages ______．
　　A．travel to the United States by foreigners
　　B．purchase of American goods by foreigners
　　C．Americans to travel abroad
　　D．Americans to save dollars
　　3．In what circumstances would the beneficiary of a confirmed documentary credit not receive payment? ______．
　　A．Failure of the applicant
　　B．Failure of the issuing bank
　　C．Failure to fulfil the credit terms
　　D．Failure to fulfil the commercial contract
　　4．The balance in the owners capital account of ABC Co．Ltd．at the beginning of the year was $65 000．During the year， the company earned revenue of $430 000 and incurred expenses of $360 000， the owner withdrew $50 000 in assets， and the balance of the Cash account increased by $10 000．At year－end， the companys net income and the year－end balance in the owners capital account were， respectively______．
　　A．$20 000 and $95 000
　　B．$70 000 and $95 000
　　C．$70 000 and $85 000
　　D．$60 000 and $75 000
　　5．Assume the inflation rate is expected to be 5 percent and the unemployment rate is 8 percent．If workers wish to get a 2 percent real wage increase， they should bargain for a money wage increase of ______．
　　A．3 percent
　　B．5 percent
　　C．7 percent
　　D．13 percent
　　6．Which statement about portfolio diversification is correct? ______．
　　A．Proper diversification can reduce or eliminate systematic risk
　　B．As more securities are added to a portfolio， total risk typically would be expected to fall at a decreasing rate
　　C．The risk－reducing benefits of diversification do not occur meaningfully until at least 30 individual securities are included in the portfolio
　　D．Diversification reduces the portfolios expected return because it reduces a portfolios total risk
　　7．Your customer is the applicant for a documentary credit．Which of the following points would appear to be illogical if they appeared on the application form? ______．
　　A．Invoice price shown as FOB， bills of lading to be marked freight paid
　　B．Last date for shipment one week before expiry date
　　C．Invoice price shown as C