Finance And Commerce Exams Practice Quiz

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  • 1/175 Questions

    苹果公司已故传奇人物_______被财富杂志(Fortune)评为"10年来最杰出的CEO". Apple's late legend ___________ rated by Fortune Magazine as"The most outstanding CEO in these ten years".

    • 马哈迪 Mahathir
    • 乔布斯 Steve Jobs
    • 噢巴玛 Obama
    • 克林顿 Bill Clinton
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About This Quiz

Here we are with a finance and commerce exams practice quiz. Everybody gets pre-exam jitters especially when you are studying finance. Accounting is an essential department in a business as it helps them maintain how much they are losing and gaining and ensures their gong concern. Test your knowledge of accounting principles by taking the simple quiz below before the exams start. All the best!

Finance And Commerce Exams Practice Quiz - Quiz

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  • 2. 

    What are the factors of production? 以下哪些是生产要素？

    • Land, labour, capital & enterprises 土地、人力资源、资本、企业家

    • Land, labour, entreprise 土地、人力资源、企业家

    • Employment, ethnics, age and gender 就业、道德、年龄、性别

    Correct Answer
    A. Land, labour, capital & enterprises 土地、人力资源、资本、企业家
    Explanation
    The factors of production are the resources needed to produce goods and services. These resources include land, which refers to natural resources such as forests and minerals; labor, which refers to the physical and mental effort of individuals; capital, which refers to the tools and machinery used in production; and enterprises, which refers to the organization and management of the production process. These factors work together to create and distribute goods and services in an economy.

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  • 3. 

    美国是先进国，而大马是_________。 USA is an advanced country. Malaysia is a/ an _________.

    • 先进国advanced country

    • 发展中国家developing country

    • 落后国家underdeveloped country

    • 第三世界国家 third world country

    Correct Answer
    A. 发展中国家developing country
    Explanation
    Malaysia is referred to as a developing country because it is still in the process of progressing and improving its economy, infrastructure, and overall standard of living. While the United States is considered an advanced country due to its highly developed economy, technological advancements, and high standard of living.

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  • 4. 

    与商业银行达成协议，以自己的账户超支，以约定的限制称为An agreement with the bank for a business for overspend on their account to an agreed limit is called

    • 营运资本 working capital

    • 银行汇票 bank draft

    • 透支 overdraft

    Correct Answer
    A. 透支 overdraft
    Explanation
    An agreement with the bank for a business to overspend on their account to an agreed limit is called an overdraft. This allows the business to withdraw more money than they currently have in their account, up to a specified limit. It is a form of short-term borrowing that helps businesses manage their cash flow and cover expenses when their account balance is low. The overdraft facility is typically agreed upon with the bank and may include interest charges and fees.

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  • 5. 

    哪个国家最先出产噢迪车？Which country was the Audi car first made?

    • 德国 Germany

    • 法国French

    • 西班牙Spain

    Correct Answer
    A. 德国 Germany
    Explanation
    The correct answer is Germany. Audi cars were first made in Germany.

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  • 6. 

    下列哪项不是商业的目标？Which is NOT a business objective?

    • 提高销售量 increase sales

    • 诈骗顾客 scam customers

    • 生存 survive

    Correct Answer
    A. 诈骗顾客 scam customers
    Explanation
    The correct answer is "诈骗顾客 scam customers". This is not a business objective because it goes against ethical business practices. Scamming customers involves deceiving and defrauding them, which is illegal and unethical. Business objectives typically focus on legitimate and sustainable goals such as increasing sales, improving profitability, and ensuring the survival and growth of the business.

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  • 7. 

    建立企业的必要条件是什么？What is needed in order to set up a business?

    • 合作伙伴 a partner

    • 业务咨询 business advice

    • 经营理念 a business idea

    Correct Answer
    A. 经营理念 a business idea
    Explanation
    A business idea is needed in order to set up a business. This refers to a concept or plan that outlines the products or services that the business will offer, the target market, and the unique value proposition. A business idea is essential as it forms the foundation for the business and guides its operations and strategies. Without a strong and viable business idea, it would be difficult to attract customers, secure funding, and achieve long-term success.

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  • 8. 

    马来西亚消费税率为多少？Goods and Services Tax (GST) in Malaysia is fixed at ______________.

    • 6%

    • 8%

    • 10%

    • 12%

    Correct Answer
    A. 6%
    Explanation
    The correct answer is 6%. The Goods and Services Tax (GST) rate in Malaysia is fixed at 6%. This means that consumers in Malaysia have to pay an additional 6% tax on the purchase of goods and services.

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  • 9. 

    Which of the following contains only assets

    • Bank loan, equipment, trade receivables, vehicles

    • Bank overdraft, equipment, machinery, trade payables

    • Cash, equipment, machinery, trade receivables

    • Cash, fixtures, furniture, trade payables

    Correct Answer
    A. Cash, equipment, machinery, trade receivables
    Explanation
    The answer "cash, equipment, machinery, trade receivables" contains only assets because cash is a current asset, equipment and machinery are fixed assets, and trade receivables are also considered as assets.

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  • 10. 

    Which of the following is included in Fixed Assets on the Balance Sheet?           

    • Motor vehicles

    • Petty cash

    • Debtors

    • Creditors

    Correct Answer
    A. Motor vehicles
    Explanation
    Fixed assets are long-term tangible assets that are used in the production or operation of a business and are not intended for sale. Motor vehicles are often considered fixed assets because they are used for transportation or delivery purposes and are expected to be used for a significant period of time. Petty cash, debtors, and creditors, on the other hand, are not fixed assets. Petty cash is a small amount of cash kept on hand for minor expenses, while debtors represent amounts owed to the company by customers, and creditors represent amounts owed by the company to suppliers or vendors.

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  • 11. 

    在超额供给存在时， 下列哪一项是正确的？ The following which statement is correct when surplus supply occur?

    • 价格下降 Price Decrease

    • 价格上升 Price Increase

    • 价格保持不变 Price remain unchanged

    Correct Answer
    A. 价格下降 Price Decrease
    Explanation
    When there is a surplus supply, it means that the quantity of a product or service available in the market exceeds the quantity demanded by consumers. In order to clear the surplus and encourage more demand, sellers will typically lower the price of the product. This is because a lower price makes the product more attractive to buyers, leading to an increase in demand and eventually eliminating the surplus. Therefore, the correct statement in this case is "价格下降" or "Price Decrease".

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  • 12. 

    Which of the following businesses is MOST likely to have limited liablity? 以下哪项具备有限债务责任？  

    • Anne's Sweet Shop 安糖果店

    • Joe's Window Cleaning services 祖儿橱窗清洁服务

    • Marks & Spencers Plc 马克与司本思私人有限公司

    Correct Answer
    A. Marks & Spencers Plc 马克与司本思私人有限公司
    Explanation
    Marks & Spencers Plc is most likely to have limited liability because it is a private limited company. In a private limited company, the liability of the shareholders is limited to the amount they have invested in the company. This means that the personal assets of the shareholders are protected and cannot be used to settle the company's debts or obligations. In contrast, Anne's Sweet Shop and Joe's Window Cleaning services are likely to be sole proprietorships or partnerships, where the owners have unlimited liability and are personally responsible for the business's debts.

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  • 13. 

    Which of the following is not an asset?

    • Cash in hand

    • Prepaid expenses

    • Trade creditors

    Correct Answer
    A. Trade creditors
    Explanation
    Trade creditors are not considered an asset because they represent the amount of money that a business owes to its suppliers or vendors for goods or services received on credit. Assets, on the other hand, are resources or economic benefits owned by a business that have monetary value and can be used to generate future economic benefits. Cash in hand and prepaid expenses are both examples of assets, as they represent resources that a business owns and can use to meet its financial obligations or generate income.

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  • 14. 

    2014年《福布斯》大马富豪榜的榜首为__________________。According to the Forbes Asia's ranking of Malaysia's richest in year 2014, the richest person is _______________.

    • 林国泰 Lim Kok Thay

    • 郭鹤年 Robert Kuok

    • 郭令灿 Quek Leng Chan

    • 郑鸿标 Teh Hong Piow

    Correct Answer
    A. 郭鹤年 Robert Kuok
    Explanation
    According to Forbes Asia's ranking of Malaysia's richest in 2014, the person who topped the list was Robert Kuok.

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  • 15. 

    Which of the following is not a liability of a business?

    • Loan from Maybank

    • Trade debtors

    • Trade creditors

    • Bank overdraft

    Correct Answer
    A. Trade debtors
    Explanation
    Trade debtors are not a liability of a business because they represent the amount of money owed to the business by its customers for goods or services that have already been provided. Trade debtors are considered an asset as they represent the potential cash inflow for the business in the future. On the other hand, loans from Maybank, trade creditors, and bank overdrafts are all examples of liabilities as they represent the amounts owed by the business to external parties.

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  • 16. 

    Currently, the world’s largest sportswear company is

    • Adidas

    • Nike

    • Reebok

    • Polo

    Correct Answer
    A. Nike
    Explanation
    Nike is currently the world's largest sportswear company. This is because Nike has a strong global presence and is known for its innovative and high-quality products. The company has a wide range of athletic footwear, apparel, and equipment that caters to various sports and activities. Nike also has successful marketing strategies and sponsorships with top athletes, which further enhances its brand image and popularity. Overall, Nike's consistent growth and dominance in the sportswear industry make it the correct answer for the largest sportswear company.

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  • 17. 

    Assets are

    • Things of value owned

    • Economics resources owned

    • Desired because of the future benefits that they are expected to give

    Correct Answer
    A. Things of value owned
    Explanation
    Assets are things of value owned by an individual or entity. They can be tangible, such as property or equipment, or intangible, such as patents or trademarks. Assets are important because they have economic value and can be used to generate future benefits. They contribute to the overall wealth and financial stability of an individual or organization.

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  • 18. 

    每个人都听过“Intel Inside” 的标语，但是谁执笔《Inside Intel》书？ Everyone has heard of the catchphrase “Intel Inside”. But who authored a book entitled “Inside Intel”?

    • 帝姆杰克逊 Tim Jackson

    • 杰K罗琳 JK Rowling

    • 麦克约翰逊 Micheal Jackson

    Correct Answer
    A. 帝姆杰克逊 Tim Jackson
  • 19. 

    假设鸡肉和鱼是替代品。但鸡肉的价格上涨，人们对鱼的需求将 ________。 Chicken and fish are substitutes. If the price of chicken increases, the demand for fish will _________.

    • 增加或减少但鸡肉的需求曲线不会改变increase or decrease but the demand curve for chicken will not change

    • 增加而需求的曲线将向左移动increase and the demand curve for fish will shift rightward

    • 不会改变但鱼的需求量会有变动not change but there will be a movement along the demand curve for fish

    Correct Answer
    A. 增加而需求的曲线将向左移动increase and the demand curve for fish will shift rightward
    Explanation
    If the price of chicken increases, it will become relatively more expensive compared to fish. As a result, people will be more likely to substitute chicken with fish as a cheaper alternative. This will lead to an increase in the demand for fish. The demand curve for fish will shift rightward to reflect this increased demand.

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  • 20. 

    杜拜（Dubai）曾经面临破产，但现今却以旅游业为国家主要经济来源，其资金主要来自哪里？ Dubai faced bankruptcy a few years ago, but tourism industry is the country's main source of income now. These funds mainly from where?

    • 国内投资 Domestic investment

    • 借款 Borrowings

    • 外来投资 Foreign investment

    • 政府储备金 Government's reserves

    Correct Answer
    A. 外来投资 Foreign investment
    Explanation
    Dubai faced bankruptcy in the past, but it has managed to recover and now relies heavily on its tourism industry as the main source of income. This industry brings in significant funds, which mainly come from foreign investment.

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  • 21. 

    通货膨胀是......................。Inflation is .......................

    • 当经济的利益率上升 when interests rates rise in the economy

    • 物品价格水平普遍上升 a general rise in the level of prices

    • 当政府改变税率 when the government changes the tax rates

    Correct Answer
    A. 物品价格水平普遍上升 a general rise in the level of prices
    Explanation
    Inflation refers to a general rise in the level of prices in an economy. It occurs when the prices of goods and services increase over time, leading to a decrease in the purchasing power of money. This can be caused by various factors such as an increase in demand, higher production costs, or changes in government policies. When there is inflation, it means that the same amount of money can buy fewer goods and services than before.

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  • 22. 

    稀少性是_______。 Scarcity is a situation in which ________.

    • 现有的资源不足以满足人们的欲望。Wants exceed the resources available to satisfy them

    • 某些资源被浪费或没被应用。Something is being wasted

    • 有短缺的情况出现。There is a shortage of something

    Correct Answer
    A. 现有的资源不足以满足人们的欲望。Wants exceed the resources available to satisfy them
    Explanation
    Scarcity refers to a situation where the available resources are insufficient to fulfill people's desires or wants. This means that the demand or wants of individuals exceed the supply or resources available to satisfy them. In other words, there is a shortage or insufficiency of resources to meet the unlimited human wants.

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  • 23. 

    作为营销活动的一部分，一个企业提供金融支付区域体育赛事，这种手法属于以下哪种营销策略？ As part of its marketing activities, a business provides financial support for a regional sporting event. Which marketing strategy is it using?  

    • 产品 Product

    • 价格 Price

    • 促销 Promotion

    Correct Answer
    A. 促销 Promotion
    Explanation
    The business is using the promotion marketing strategy by providing financial support for a regional sporting event. This strategy aims to increase awareness and generate interest in the business by associating it with the event. By sponsoring the event, the business can reach a larger audience and potentially attract new customers.

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  • 24. 

    Limited liability means ........................................ 有限债务责任是指________.

    • 承担的债务只限于其投资额 Owner's liability is limited as to what it has invested

    • 公司有限生产 A firm is limited as to what it can produce

    • 公司不可靠 A firm is NOT very reliable

    Correct Answer
    A. 承担的债务只限于其投资额 Owner's liability is limited as to what it has invested
    Explanation
    Limited liability means that the owner's responsibility for debts and obligations is restricted to the amount they have invested in the business. In other words, if the business fails or faces financial difficulties, the owner's personal assets are protected and creditors can only go after the business assets to settle the debts. This concept provides a level of financial security for business owners and encourages entrepreneurship and investment.

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  • 25. 

    下列哪项资金来源不属于独资经营者？ Which of the following source of finance is NOT available to a sole trader?

    • 股票share

    • 银行贷款bank loan

    • 业主资本owner's capital

    Correct Answer
    A. 股票share
    Explanation
    A sole trader is an individual who owns and operates a business on their own. As a sole trader, they do not have the option to issue shares as a source of finance. Shares are typically associated with corporations, where ownership is divided among multiple shareholders. Therefore, shares are not available as a source of finance for a sole trader.

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  • 26. 

    Which of the following is a Basic Accounting Element?

    • Asset

    • Revenue

    • Expense

    Correct Answer
    A. Asset
    Explanation
    An asset is considered a basic accounting element because it represents a resource or property owned by a company that has a monetary value. Assets can include cash, inventory, equipment, buildings, and investments. They are essential for a company's operations and are recorded on the balance sheet. Unlike revenue and expense, which are related to the company's income and expenses, assets are a fundamental component of a company's financial position and are crucial for evaluating its financial health and performance.

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  • 27. 

    为何汽油价格上升造成物价上升？Why is the increase in the price of gasoline causing the increase in the price of goods?

    • 成本下降 Cost of the goods decrases

    • 成本保持不变 Cost of the goods remains unchanged

    • 成本上升 Cost of the goods increases

    • 成本变化不定 Change in the cost of the goods is not certain

    Correct Answer
    A. 成本上升 Cost of the goods increases
    Explanation
    The increase in the price of gasoline directly affects the cost of transportation for goods. As gasoline is a key fuel for transportation, an increase in its price leads to higher transportation costs. These increased costs are then passed on to consumers in the form of higher prices for goods and services. Therefore, when the price of gasoline rises, the cost of goods also increases.

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  • 28. 

    保险是金融体系的重要组成部分，保险在经济生活中的基本功能是什么？ Insurance is an important part of the financial system, what is the basic functions of insurance in economic life?

    • 获得投资回报Return on investment

    • 分散风险、补偿损失Risk diversification, compensation for loss

    • 为经济建设积累资金For economic development to accumulate capital

    Correct Answer
    A. 分散风险、补偿损失Risk diversification, compensation for loss
    Explanation
    Insurance plays a crucial role in the financial system by providing risk diversification and compensating for losses. By spreading the risk among a large number of policyholders, insurance helps individuals and businesses protect themselves against unexpected events and financial losses. This function of insurance not only provides financial security but also promotes economic stability and growth. Additionally, insurance contributes to the accumulation of capital for economic development by pooling premiums and investing them in various financial instruments, generating returns on investment.

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  • 29. 

    EPF的全称是什么？ What is the full form of EPF?

    • 公积金 Employee Provident Fund

    • 电流频率 Electricity Power Frequency

    • 员工抚恤基金 Employee Protection fund

    Correct Answer
    A. 公积金 Employee Provident Fund
    Explanation
    The correct answer is 公积金 Employee Provident Fund. EPF is the abbreviation for Employee Provident Fund, which is a social security scheme in many countries, including India and Malaysia. It is a retirement savings scheme where both the employee and employer contribute a portion of the employee's salary, which can be withdrawn upon retirement or in certain circumstances such as purchasing a house or medical emergencies.

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  • 30. 

    Which of the following does the Balance Sheet show?    

    • Fixed assets and current assets

    • Current liabilities and long-term liabilities

    • The financial position of a business

    • The debts amount of a business

    Correct Answer
    A. The financial position of a business
    Explanation
    The balance sheet is a financial statement that shows the financial position of a business at a specific point in time. It provides a snapshot of the company's assets, liabilities, and shareholders' equity. The balance sheet helps stakeholders understand the financial health and stability of the business by showing the company's resources (assets), obligations (liabilities), and the ownership interest (equity). Therefore, the correct answer is "the financial position of a business."

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  • 31. 

    Which source of finance is MOST suitable for buying property? 以下哪些项目适合用来购置产业？

    • Bank loan 银行贷款

    • Overdraft 透支

    • Share 股票

    Correct Answer
    A. Bank loan 银行贷款
    Explanation
    A bank loan is the most suitable source of finance for buying property because it provides a large amount of capital upfront that can be used to purchase the property. Additionally, bank loans typically have lower interest rates compared to other sources of finance, making it more affordable in the long run.

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  • 32. 

    我国政府为了发展本国汽车工业而对进口汽车征收重税。这表示我国采取——————政策。 In order to develop automobile industry, government impose heavy taxes on imported cars. What policy taken by government?

    • 自由贸易 Free Trade

    • 禁止贸易 Prohibit Trade

    • 保护贸易 Protective Trade

    Correct Answer
    A. 保护贸易 Protective Trade
    Explanation
    The correct answer is "保护贸易" (Protective Trade). The explanation for this answer is that the government's decision to impose heavy taxes on imported cars is a form of protectionism aimed at protecting and promoting the domestic automobile industry. By imposing high taxes on imported cars, the government is making it more expensive for consumers to purchase foreign cars, thereby giving a competitive advantage to domestic car manufacturers. This policy is intended to stimulate the growth and development of the domestic automobile industry.

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  • 33. 

    在2009年的首三季，大马的经济严重衰退。这是因为大马的出口严重下降，根源是全球对于__________的需求减少。The first three quarters of 2009, witnessed steep decline in Malaysia’s economic growth. This is because of volume of exports reduced dramatically due to reduced ________ demand globally.

    • 消费财 consumer goods

    • 公共财 public goods

    • 自由财 free goods

    Correct Answer
    A. 消费财 consumer goods
    Explanation
    The correct answer is "consumer goods." The explanation for this is that during the first three quarters of 2009, Malaysia's economy experienced a severe decline. This decline was primarily caused by a significant decrease in the volume of exports. The reduced demand for consumer goods globally played a crucial role in the decline of Malaysia's exports, leading to the economic downturn.

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  • 34. 

    The most liquid item in current asset is __________.

    • Stock in hand

    • Cash in hand

    • Debtors

    • Creditors

    Correct Answer
    A. Cash in hand
    Explanation
    Cash in hand is considered the most liquid item in current assets because it represents the actual physical cash available to the company. It can be easily used for immediate payments or to meet short-term obligations. Stock in hand, debtors, and creditors are also current assets, but they may not be as liquid as cash. Stock in hand may take time to sell and convert into cash, debtors represent amounts owed to the company which may take time to collect, and creditors represent amounts owed by the company which may not be immediately due for payment.

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  • 35. 

    林先生拥有现金RM10,000, 并且一年内不必花费这笔钱，以下哪些存款方法较能使他获利？ Mr Lin has cash RM10,000, and not spends the money within one year, which of the following deposit method enables him to make profit?

    • 储蓄户口 Saving account

    • 来往户口 Current account

    • 定期户口 Fixed deposit account

    Correct Answer
    A. 定期户口 Fixed deposit account
    Explanation
    A fixed deposit account would be the best option for Mr. Lin to make a profit. With a fixed deposit account, he can deposit his cash for a specific period of time, usually with a higher interest rate compared to a regular savings account. This allows his money to grow over time and earn him additional income. A saving account and current account do not offer the same level of interest and may not provide as much profit.

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  • 36. 

    In 2009, Warner Bros. created a website called red2blu.com for customers interested in what type of swap?

    • HD CD to Blu-ray

    • HD VCD to Blu-ray

    • HD DVD to Blu-ray

    • HD Tape to Blu-ray

    Correct Answer
    A. HD DVD to Blu-ray
    Explanation
    In 2009, Warner Bros. created a website called red2blu.com for customers interested in swapping their HD DVD format movies for Blu-ray format. This swap was offered as a response to the decline in popularity of HD DVD and the rise of Blu-ray as the dominant high-definition format. The website allowed customers to trade in their HD DVD discs and receive discounted Blu-ray versions of the same movies, allowing them to upgrade their movie collections to the more widely supported Blu-ray format.

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  • 37. 

    土耳其货币是_________. What is the currency of Turkey?

    • 铢 Baht

    • 里拉 Lira

    • 欧元 Euro

    Correct Answer
    A. 里拉 Lira
    Explanation
    The correct answer is "里拉 Lira." The currency of Turkey is the Turkish Lira.

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  • 38. 

    有“经济学之父”称号的经济学家为___________________。The economist who is known as the "father of economics" is ________________.

    • 亚当斯密 Adam Smith

    • 亚当费雪 Adam Fisher

    • 菲利普 Phillips

    • 卡尔·马克思 Karl Marx

    Correct Answer
    A. 亚当斯密 Adam Smith
    Explanation
    Adam Smith is known as the "father of economics" due to his significant contributions to the field. He is best known for his book "The Wealth of Nations," which laid the foundation for modern economics and introduced the concept of free-market capitalism. Smith's ideas on division of labor, self-interest, and the invisible hand have had a profound impact on economic theory and policy. His work has shaped the way economists think about markets, trade, and the role of government in the economy.

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  • 39. 

    俊杰说：“我很喜欢喝可乐。可乐的价格即上升了35%，我的可乐的需求量还是保持不变。” 俊杰对可乐的需求属于________。 Jack said: “ I like to drink coke. Even the price of coke increase 35%, my demand towards coke still unchanged.” The demand of Jack towards coke is belong to ______.

    • 完全有弹性 Perfectly Elastic of Demand

    • 完全无有弹性 Perfectly Inelastic of Demand

    • 缺乏弹性 Inelastic of Demand

    Correct Answer
    A. 完全无有弹性 Perfectly Inelastic of Demand
    Explanation
    The statement indicates that Jack's demand for coke remains unchanged even when the price increases by 35%. This suggests that Jack's demand is not affected by changes in price, making it perfectly inelastic.

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  • 40. 

    Chong spent RM5,500 painting his shop. Where will Chong record this expenditure?

    • Capital account

    • Building account

    • Repairs and maintenance account

    • Chong’s account

    Correct Answer
    A. Repairs and maintenance account
    Explanation
    Chong will record the expenditure of RM5,500 for painting his shop in the repairs and maintenance account. This account is used to track expenses related to repairing and maintaining assets, such as buildings or equipment. Since painting the shop is a form of maintenance, it falls under this category. The repairs and maintenance account allows Chong to accurately track and report these expenses, helping him to manage his finances effectively.

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  • 41. 

    General ledger is a book of collection of ....................

    • Assets

    • Accounts

    • Business documents

    Correct Answer
    A. Accounts
    Explanation
    A general ledger is a book of collection of accounts. It serves as a central repository for recording all financial transactions of a company. Accounts in the general ledger represent various categories such as assets, liabilities, equity, revenue, and expenses. Each account in the ledger provides a detailed record of the company's financial activities, allowing for accurate tracking and reporting of the company's financial position.

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  • 42. 

    纯受薪人士必须在内陆税收局制定的时间成交——————表格。 Salaried group must submit _______ form to the Inland Revenue Board.

    • B

    • BE

    • EA

    Correct Answer
    A. BE
    Explanation
    纯受薪人士必须在内陆税收局制定的时间提交BE表格。

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  • 43. 

    下列哪项不是影响企业文化的因素？Which of the following is NOT a factor which influences business culture?

    • 领导风格 leadership style

    • 产品范围 product range

    • 宗旨和目标 aims and objectives

    Correct Answer
    A. 产品范围 product range
    Explanation
    产品范围不是一个影响企业文化的因素。企业文化通常涉及组织的价值观、信念和行为方式，而产品范围主要涉及企业的产品或服务的种类和范围。虽然产品范围可能会影响企业的战略和运作方式，但它通常不会直接影响企业的文化。因此，产品范围不是影响企业文化的因素之一。

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  • 44. 

    股票与债卷的相同点是什么？ What are the similar points between stocks and bonds?

    • 都是筹资方式 Are fund-raising mode

    • 收益是一样的 Income is the same as

    • 到期都还本付息Maturity are debt service

    Correct Answer
    A. 都是筹资方式 Are fund-raising mode
    Explanation
    Both stocks and bonds are methods of raising funds for companies or governments. They both provide a way for entities to raise capital by selling ownership or debt securities to investors.

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  • 45. 

    当产量增加, _________。 When productivity increases  _________.

    • 价格上升 prices rise

    • 生活水准提高 living standards improve

    • 生活水准下降 living standards deteriorate

    Correct Answer
    A. 生活水准提高 living standards improve
    Explanation
    When productivity increases, it leads to an increase in output or production. This increase in output can result in higher incomes and more resources available for consumption. As a result, individuals can afford to purchase more goods and services, leading to an improvement in their living standards.

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  • 46. 

    Enterprise usually pays its long-term debts ..........

    • Within half year

    • After 3 months

    • After one year

    Correct Answer
    A. After one year
    Explanation
    The correct answer is "After one year" because enterprises typically have longer-term debts that they need to repay over a longer period of time. It would not be feasible or practical for them to pay off these debts within a short period of time such as half a year or three months. Therefore, it is more common for enterprises to make their long-term debt payments after one year.

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  • 47. 

    Which of the following accounts should be entered in the credit column of a trial balance?

    • Cash

    • Purchases

    • Sales

    • Wages

    Correct Answer
    A. Sales
    Explanation
    Sales should be entered in the credit column of a trial balance because it represents revenue generated from the sale of goods or services. In accounting, revenue accounts have a normal credit balance, meaning they increase on the credit side of the trial balance. This indicates that sales are a source of income for the business.

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  • 48. 

    Who are the users of financial reports? I.    shareholders II.   creditors III.  consumers

    • I, II

    • II, III

    • I, III

    • All of the above

    Correct Answer
    A. I, II
    Explanation
    The users of financial reports are shareholders and creditors. Shareholders are interested in the financial performance and position of a company as they have invested in it. Creditors, on the other hand, need to assess the ability of a company to repay its debts. Consumers are not typically considered as users of financial reports as they are more concerned with the products or services provided by the company rather than its financial information. Therefore, the correct answer is I, II.

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  • 49. 

    投资者在申请新上市股票时，至少要申请多少单位？ What is the minimum unit of shares if investors apply for shares?

    • 100

    • 1,000

    • 10,000

    Correct Answer
    A. 1,000
    Explanation
    Investors need to apply for a minimum of 1,000 units of shares when applying for new listed stocks.

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Quiz Review Timeline (Updated): Jan 10, 2024 +

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  • Current Version
  • Jan 10, 2024
    Quiz Edited by
    ProProfs Editorial Team
  • May 03, 2012
    Quiz Created by
    Hanchiang
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