____ is when a company chooses to capitalize part of its profit by offering free
shares to shareholders instead of paying dividends. Đáp án đúng là: “bonus issue “
______ is to sell all the possessions of a bankrupt business. Đáp án đúng là: A –
liquidate
_________ is calculated by sales revenue minus the cost of sales, before deductions
for administration expenses, interest charges, etc. Đáp án đúng là: “Gross profit”
_________is a financial institution that assists corporations and governments to
raise capital by underwriting and acting as the agent in the issuance ofsecurities
Đáp án đúng là: “ An investment bank”
________is the difference between the prices of goods paid by shopkeeper and the
price paid by the customer. Đáp án đúng là: Gross margin
_______are classified according to the kinds of terms/things sold and bought on each
of them. Đáp án đúng là: Financial markets»
_______is the agreement telling the terms and conditions of partnership. Đáp án
đúng là:articles of co-partnership
______provide a way for business to manage price risks. Here buyers can obtain
protection against rising prices and sellers can obtain protection against declining
prices. Đáp án đúng là: “Futures markets”
_____is the person who begin a new company. Đáp án đúng là: Founder
_____of the limited company are shared among shareholders in form of dividends.
Đáp án đúng là: “Profits”


“Forward Investments (FI) is willing to take risks by buying shares of start-ups, but
also puts money into larger companies which have good prospects for growth.”
What does “start-ups” refer to? Đáp án đúng là: “newly-launched companies”
“Lemon Industries borrowed money to buy a new factory. They have been unable to
repay the loan. The factory was the security for the loan, and the bank is now going
to take possession of it and sell it to recover the debt.” Đáp án đúng là:
“Foreclosure”
…………. are those whose value can only be quantified and turned into cash with

difficulty (e.g. copyright, trademark, etc) Đáp án đúng là: “Intangible assets”
………….. are used to provide insight into a company’s assets and debts at a
particular point of time. Đáp án đúng là: “Balance sheets”
……………. is the process of examining relationships among financial statement
elements and making comparisons with relevant information. Đáp án đúng là:
Financial statement analysis
……………can issue stock and have shareholders, but their shares are not sold or
tradable on an open market. Đáp án đúng là:“A private limited company”
A _____company can own property that is not the personal wealth of its owners Đáp
án đúng là: “Limited”
A characteristic of property, plant, and equipment is that it is __________ Đáp án
đúng là: “used in the operations of a business.”
A company which makes neither a profit nor a loss is said to ________ Đáp án đúng
là: “Breakeven”
A firm may raise money internally or externally. All of the followings are internal
sources, EXCEPT ________ Đáp án đúng là: “organizing and using an overdraft”


A good financial management system enables you to ________ important big picture
and daily financial objectives. Đáp án đúng là: “accomplish”
A person who receives an international payment is called the __________ Đáp án
đúng là: “Beneficiary”
A PIN (Personal _________Number) will be sent to you when you successfully
register into our system. Đáp án đúng là: “identification”
A reliable investment bank is often asked to underwrite the issue of stocks/shares of
a_______. Đáp án đúng là: company»
A statement reporting the organization’s economic performance over a specific
period of time is called _____. Đáp án đúng là:“Income statement”.
A/An _________ , which is held every year , is an opportunity for the shareholders
and partners to receive copies of the company’s accounts as well as reviewing fiscal

informatiers earn ……………
from selling financial products. Đáp án đúng là: “commission”
SWIFT is an international _________ payment system. Đáp án đúng là: “Electronic”
The balance sheet allows investors to assess all of the following, EXCEPT
___________________ Đáp án đúng là: “How profitable the company is”
The car company is going to ____________ $220m in its production plant next year
in order to double output. Đáp án đúng là: “ Invest”
The company was unable to pay its debts and must therefore declare ………………
Đáp án đúng là:“Bankrupt”


The country’s …………… is very strong at the moment. Đáp án đúng là:“Economy”
The current rate of interest for ________________ overdrafts is 6.7% APR. Đáp án
đúng là: “Authorized”
The examination of a movement in a certain direction is defined as_____ Đáp án
đúng là: C-“ Trend analysis”
The first item on the statement is the total amount of sales of products or services;
this is often referred to as ______________ sales. Đáp án đúng là: “Gross”
The gross ______ product is at an all-time high. Đáp án đúng là: “Domestic”
The liquidity of a firm is a measure of __________ Đáp án đúng là: “its ability to pay
bills as they come due”
The money raised from several international banks will help __________ the
airline's move to a new airport. Đáp án đúng là: “Finance”
The most important ____ asset is our good reputation. Đáp án đúng là: “ Intangible ”
The number of people out of __________ is less than 400,000. Đáp án đúng
là:“Work”
The number of people out of __________ is less than 400,000. Đáp án đúng
là:“Work”
The ownership of the limited company is divided into ______ Đáp án đúng
là:“Shares of stock”

The price of a future contract is determined______the contract is made. Đáp án
đúng là: at the moment
The rent for the office is already 3 months_________ Đáp án đúng là: over due
The share __________, which is made up of a cross-section of shares, reflects the
general activity of the market. Đáp án đúng là: “Index”
The Shareholders’ equity consists of ________by shareholders and retained
earnings. Đáp án đúng là: “Direct investments”


The shares that we bought from one of the new dotcom companies are expected to
__________ over the next two years. Đáp án đúng là: “ increase in value”
The two companies have decided to _____ because they believe that their combined
resources will produce greater profits. Đáp án đúng là: “Merge”
They ___________the market until last year but are now facing some stiff
competition. Đáp án đúng là:“Dominated”
To ______ a price means to determine the price at which one is willing to buy or sell
a share. Đáp án đúng là: “ quote”
Two or more customers may apply for a __________ Đáp án đúng là: “ Joint
account”
We can increase our profit_______________by reducing our overheads. Đáp án
đúng là: “margin”
We do our printing in-house but we _________ to delivery to a small, local company.
Đáp án đúng là: “Subcontract”
We have set up quality …………… as part of our TQM system. Đáp án đúng
là:“circles”
We will continue to __________________ by sourcing components from low cost
countries. Đáp án đúng là: “Reduce cost”
What are the most popular financial statements? Đáp án đúng là:“balance sheet,
income statement and cash flow statement”
What does the phrase “in isolation” mean? Đáp án đúng là: Individually

What does this description refer to? “This reflects the fact that all expenses have
already been taken out of revenues, and there is nothing left to subtract. This stands


in contrast to revenues, which are considered the “top line” figures”, and therefore,
can tell if the company is making a profit or a loss.” Đáp án đúng là: “ the bottom
line”
What is an overdraft? Đáp án đúng là: “An agreed amount you can borrow when your
balance runs out”
What is the accounting standard generally used in the USA? Đáp án đúng là:
”GAAP”
What is the advantage of a partnership? Đáp án đúng là: This is a good way of
sharing the pressure and work involved in starting a business
What is the disadvantage of a private limited company? Đáp án đúng là: “It is
complicated and expensive to set up”
What is the primary source of income for banks? Đáp án đúng là: Interests and
charges from lending activities
What kinds of information does accounting activity provide? Đáp án đúng
là:“financial position”
What’s the problem facing Lemon Industries? Đáp án đúng là: “Foreclosure”
When the government doesn't control the exchange rate in any way, the currency is
___________ Đáp án đúng là: “ Freely convertible”
When using ______, the analyst calculates each item on a single financial statement
as a percentage of a total. Đáp án đúng là: B- “vertical analysis”
When you change money, you usually have to pay a __________ Đáp án đúng là:
C-“fee”
Which factor does not affect markets? Đáp án đúng là: Business actions


Which is the best ratio indicator for the solvency of a company? Đáp án đúng là:

“Cash flow to debt”
Which of the following formulas calculates return on equity? Đáp án đúng là: “Net
income / Shareholders’ equity”
Which of the following statements is false? Đáp án đúng là: “ Cash flow provides
detailed information about a company’s assets, liabilities and shareholders’ equity ”
Which of the followings does not refer to an income statement? Đáp án đúng là:
“Statement of Financial Position”
Which one of the following items is most likely to increase spontaneously with the
level of sales? Đáp án đúng là: “Trade receivables”
Which ratios do equity analysts pay more attention to so as to estimate the future
profits that will accrue to the shareholder? Đáp án đúng là: “operational and
profitability ratios”
You may __________ your account at any time. Đáp án đúng là: “Close”