金融英语证书高级考试样题.pdfVIP

中国育栋教育索取更多试题，请联系 QQ:947058703 2009 年金融英语高级考试样题 注意：由于本套是样题，故而题和答案不分开。中国育栋教 育集团和考试委员会的老师们合编的 2009 年金融 英语证书高（初）级考试 10 套模拟卷已经出版，顺 利帮助考生过关！如有需要，请联系 QQ:947058703. Multiple choices (a total of 15 points) Q1. A company buys and sells CD and DVD players. In a month it bought 200 DVD machines at a price of £80 each and sold 140 at a price of £150 each. 50% of its purchases and 75% of its sales were on credit. These were the only transactions for the firm for the month. What effect did this have on the level of debtors that the business had? (Select one answer) (a) + £8,000 (b) + £15,750 (c) - £15,750 (d) - £8,000 HINT：Debtors: People / firms that owe money to the firm. Now you have to do some sums! Revenue is 140 x £150 which equals £21,000, Credit sales are 0.75 x £21,000 which equals £15,750. Change in Debtors is + £15,750. SELECT：C 1 中国育栋教育索取更多试题，请联系 QQ:947058703 Q2. A firm budgeted it use and costs of a raw material in a particular department at 50 tones per month at a price of £1,000 per tone. In the even, the actual cost and usage was £980 per tone and 51 tones. The accountants calculated and reported the material variance as (Select one answer) (a) - £20 Favorable (b) - £20 Unfavorable (c) + £20 Favorable (d) + £20 Unfavorable HINT: Variance equals difference; the difference between plan and actual, in financial terms. Now you are ready for some sums. Plan is 50 x £1,000 which equals £50,000. Actual is 51 x £980 which equals £49,980. Variance equals £20. Over to you – SELECT: A EXPLAIN: Variance equals difference; the difference between plan and actual, in financial terms. Now you are ready for some sums. Plan is 50 x £1,000 which equals £50,000. Actual is 51 x £980 which equals £49,980. Variance equals £20. Costs have been saved, so variance if favorable. Number is less than planned, so i