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