货运财务英文试题及答案.doc

货运财务英文试题及答案

一、单项选择题（每题2分，共10题）

1.Theterm“freightprepaid”means:

A.Theshipperpaysthefreight

B.Theconsigneepaysthefreight

C.Thecarrierpaysthefreight

D.Noonepaysthefreight

答案：A

2.Whichofthefollowingisanexampleofavariablecostinfreighttransportation?

A.Truckpurchaseprice

B.Warehouserent

C.Fuelcost

D.Insurancepremium

答案：C

3.Thedocumentthatshowsdetailsofgoodsbeingshippediscalled:

A.Billoflading

B.Invoice

C.Packinglist

D.Shippingnotice

答案：A

4.Freightcostsareusuallycalculatedbasedon:

A.Weightonly

B.Volumeonly

C.Weightorvolume,whicheverisgreater

D.Neitherweightnorvolume

答案：C

5.Whenacompanyshipsgoodsbysea,theinsurancepolicythatcoversthegoodsduringtransitis:

A.Fireinsurance

B.Marineinsurance

C.Lifeinsurance

D.Propertyinsurance

答案：B

6.Acompanyships100cartonsofgoods.Eachcartonweighs50kgandhasavolumeof0.5cubicmeters.Thefreightrateis$10pertonne.Howmuchisthefreightcost?

A.$500

B.$1000

C.$250

D.$750

答案：A

7.Theaccountingentryforrecordingthepaymentoffreightchargesis:

A.DebitFreightExpense,CreditCash

B.DebitCash,CreditFreightExpense

C.DebitAccountsPayable,CreditFreightExpense

D.DebitFreightExpense,CreditAccountsReceivable

答案：A

8.Whichofthefollowingisnotafreightpaymentterm?

A.FOB

B.CIF

C.COD

D.VAT

答案：D

9.Thecostofloadingandunloadinggoodsisconsideredas:

A.Freightcost

B.Handlingcost

C.Storagecost

D.Insurancecost

答案：B

10.Ifacompanyshipsgoodstoacustomeroncreditandincludesfreightintheinvoice,thejournalentryforrecordingthesaleis:

A.DebitAccountsReceivable,CreditSalesRevenue

B.DebitAccountsReceivable,CreditSalesRevenueandFreightRevenue

C.DebitCash,CreditSalesRevenue

D.DebitCash,CreditSalesRevenueandFreightRevenue

答案：B

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingarefactor