考试剑桥商务英语（BEC）上册《财务管理》练习题

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本单元考点（5 个）

基础财务报表解读成本与预算管理现金流管理财务比率分析投资与融资基础

题目预览（5/9 题）

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1. At the fiscal year-end, Sunshine Ltd. prepared a document listing all its assets on one side and its liabilities together with shareholders' equity on the other. In financial terminology, this statement is called the ______.

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2. Choose the word or phrase that best completes the sentence. Since the bank refused to extend the loan, the start-up had to seek ______ from venture capitalists to finance its expansion project. A. equity B. revenue C. inventory D. liability

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3. Choose the word or phrase that best completes the sentence. To avoid a liquidity crisis, the finance manager monitors the company's ______ flow closely, ensuring that incoming payments exceed outgoing payments every month.

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4. 选出正确选项填入空格。A: Our company plans to raise capital by issuing new shares. B: So the board prefers ( ) rather than borrowing from a bank. A. equity financing B. cost accounting C. cash flow D. stocktaking

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5. In the annual report, the company states that its total liabilities exceed its total assets. This means the company is technically ______ and may be unable to pay its debts. Choose the correct option: A. solvent B. insolvent C. liquid D. profitable

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剑桥商务英语（BEC）其他单元练习题

商务沟通基础（9题）商务会议（9题）商务谈判（9题）市场营销（9题）人力资源管理（9题）国际贸易实务（9题）客户服务与关系（9题）商务写作（9题）企业文化与职业发展（9题）

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