金融英语试题- FECT-(3)

会计考友

　　1. The holder of preference shares has preference over the ordinary shareholders under the following circumstance: _______.
$ ^' {5 w* [- w  c0 d8 V& ^　　A. his voting rights are considered more important
: |/ I. t" r  G) h- O　　B. he has the greater right in choosing the board of directors
% R! V& ]$ {; M% A0 q4 T9 h1 \2 M( s　　C. he receives his dividend before the ordinary shareholder
　　D. he has the right to buy ordinary shares more cheaply
5 o7 }# u0 t; \' m, p　　2. What are the two major accounts in the balance of payments? ______.
　　A. Current account and fixed account
  ]1 v8 u- S0 s( T9 h1 ~　　B. Capital account and deposit account
/ R7 Y. ^) y* F; e6 R. g* C' e　　C. Capital account and current account
　　D. The account recording transfer payment and the account including an offsetting transaction
- D% A- c  `% g+ W　　3. Which of the following is not a financial instrument? ______.
- ]1 j7 {+ x0 h+ k" {! c　　A. Treasury bills
　　B. Real estate
　　C. Mortgages
　　D. Stocks
　　4. The yield to maturity on a bond is ______.
　　A. below the coupon rate when the bond sells at a discount, and above the coupon rate when the bond sells at a premium
( [0 x$ L1 O# a8 J# b" @　　B. the discount rate that set the present value of the payments equal to the bond price
6 A0 s6 z" c: P% e; n　　C. the current yield plus the average annual capital gain rate
  J' l8 C* l, q& y4 r6 L6 P　　D. based on the assumption that any payments received are reinvested at the coupon rate
　　5. The annual interest paid on a bond relative to its prevailing market price is called its ______.
　　A. promised yield
　　B. yield to maturity
: b' n' P3 X& {7 K& W" [　　C. coupon rate
　　D. current yield
　　6. Rapid increases in the price level during periods of recession or high unemployment are known as .
8 C( f1 j$ P' e8 e2 X3 h: d　　A. stagnation
　　B. stagflation
* ?- R1 U1 S! }- \' o! @　　C. slump
　　D. inflation
. y; l$ W  h7 a! G$ K. d. k; s　　7. A person who left his/her job to look for another job would be classified as ______.
　　A. structurally unemployed
3 e: g% ]6 C' E0 E7 o! j　　B. cyclically unemployed
　　C. frictionally unemployed
! S! y/ ^& l* y% `; I) X. H　　D. no longer in the labor force
$ G" T5 o" r/ j1 {　　8. Which of the following is not included in a statement of owner's equity? ______.来源：
　　A. Net income
　　B. Unearned revenue
　　C. Dividend
+ k! N- U2 R& z, x; F( {4 `* }. Q" [　　D. Retained earning
　　9. If the Federal Reserve sells bonds and Congress cuts taxes and increases government spending,then the U.S. government has ______.
& d% F  Y2 U- V4 c　　A. expansionary monetary policy and contractionary fiscal policy
　　B. contractionary monetary policy and expansionary fiscal policy
9 _8 x; p3 `' T! L& _5 E　　C. expansionary monetary policy and expansionary fiscal policy
" ]' [  K; u& S1 H　　D. ontractionary monetary policy and contractionary fiscal policy
　　10. As the real wage rises, the substitution effect causes the worker to consume more ______ and less ______.
8 x2 @. g5 _% I& i8 ]　　A. leisure...work
　　B. work...leisure
　　C. work...of all of other goods
) b- M6 M! V* |  |: L　　D. leisure...of all other goods