Đề test tuyển kế toán - đề thi tuyển kế toán viên

Đề test tuyển kế toán viên, kế toán tổng hợp, kế toán thuế,  đề thi tuyển kế toán viên 

Tổng hợp một số đề tuyển dụng kế toán , các bạn xem và thử kiến thức của mình trước khi đi phỏng vấn kế toán nhé. 
** Đề thi tuyển dụng nhân viên kế toán FTP, đề test tuyển  kế toán   - Bạn nhấn vào hình, chuột phải chọn Save As picture , để tải về nhé . bạn nào Download không được thì để lại email để mình gửi cho nhé . 
** Đề test tuyển kế toán viên FTP thời gian 45 phút 

( Hình ảnh :Đề test tuyển kế toán - đề thi tuyển kế toán viên )

Đề thi test anh văn tuyển kế toán

Part 1:
There are 13 questions in this test. Please do not forget to fill in the correct test version number on the answer sheet. Good luck.

1) Financial risk refers to the:
      
    a.  risk of owning equity securities.
b.  risk faced by equityholders when debt is used.
          c.  general business risk of the firm.
          d.  possibility that interest rates will increase.

2) The benefits of portfolio diversification are highest when the individual securities have returns that are:

              a.  perfectly positively correlated.
          b.  perfectly negatively correlated.
          c.  perfectly uncorrelated.
          d.  less than perfectly correlated.

3) When financial disaster is looming, management may borrow to invest in projects having a negative expected NPV because:
      
          a.  the firm's beta is now negative.
          b.  taxes are no longer a concern.
          c.  the interest tax shield will cover the loan costs.
          d.  the lender bears all the risk.

4) In general, equity is considered a __________ investment than debt, because payments on debt are __________.
      
          a.  safer; lower
          b.  safer; less certain
          c.  riskier; guaranteed by the company
          d.  riskier; guaranteed by the federal government

5) Which of the following statements is correct for a project with a positive NPV?
      
          a.  IRR exceeds the cost of capital.
          b.  Accepting the project has an indeterminate effect on shareholders.
          c.  The discount rate exceeds the cost of capital.
          d.  The profitability index equals one.

6) When corporate taxes and the cost of financial distress are taken into consideration, the market value of a firm equals the value if all-equity financed __________ the PV of the tax shield __________ the costs of financial distress.
      
          a.  plus; plus
          b.  minus; plus
          c.  plus; minus
          d.  minus; minus

7) When projects are mutually exclusive, selection should be made according to the project with the:

              a.  highest IRR.
          b.  lowest IRR.
          c.  incremental cash flows.
          d.  highest NPV.

8) A stock's beta measures the:
      
          a.  average return on the stock.
          b.  variability in the stock's returns compared to that of the market portfolio.
          c.  difference between the return on the stock and return on the market portfolio.
          d.  market risk premium on the stock.

9) Your broker suggests that you can make consistent, excess profits by   ________ purchasing stocks on the 20th of the month and selling them on the last day of the month. If this is true, then:

              a.  the market is only semi-strong-form efficient.
          b.  the market violates even weak-form efficiency.
          c.  insiders will be the only investors to profit.
          d.  prices follow a random walk.

10)          If a stock's price decreased during the past week, what is the most likely prediction about this week's price change?
      
          a.  Price will reverse last week's loss and go up.
          b.  Price will continue last week's decline.
          c.  Price will stand still until new information is released.
          d.  Either direction of price change is equally likely.

11)          If the coupon rate is lower than current interest rates, then the yield to maturity will be:
              a.  lower than current interest rates.
          b.  equal to the coupon rate.
          c.  higher than the coupon rate.
d. lower than the coupon rate.

12)          The major benefit of diversification is to:

              a.  increase the expected return.
          b.  increase the size of the investment portfolio.
          c.  reduce brokerage commissions.
          d.  reduce the expected risk.

13)          ABC Corporation has fallen upon hard times and dividends on their non-cumulative, preferred stock have not been paid for three years. Which of the following is true?

              a.  Common shareholders must now receive three years' worth of dividends.
          b.  Preferred shareholders must now receive three years' worth of dividends.
          c.  The corporation must fold if preferred shareholders are not paid.

          d.  Common shareholders have not received dividends for three years.

** Bài viết : Đề test tuyển kế toán - đề thi tuyển kế toán viên
 

Đăng ký nhận tin tức kế toán mới

Đăng ký cập nhật tin kế toán Qua Email
Mới Nhất

Thông tin kế toán

Pageviews last month

Bài viết mới