2. 外语
  3. Read the article below about financial management. Choose the best sentence from the opposite page to fill each of the gaps.

Read the article below about financial management. Choose the best sentence from the opposite page to fill each of the gaps.

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问题     Read the article below about financial management.
    Choose the best sentence from the opposite page to fill each of the gaps.
    For each gap(8-12), mark one letter(A-G)on your Answer Sheet.
    Do not use any letter more than once.
    There is an example at the beginning(0).
                            Financial Management
    The primary concern of financial management is the assessment rather than the techniques of financial quantification.(0)G . Managerial finance is an interdisciplinary approach that borrows from both managerial accounting and corporate finance.
    Some experts refer to financial management as the science of money management.【P1】______However, financial management is important at all levels of human existence because every entity needs to look after its finances.
    Broadly speaking, the process of financial management takes place at two levels. At the individual level, financial management involves tailoring expenses according to the financial resources of an individual.【P2】______. Else, they spend it on discretionary items. They need to be able to take the financial decisions that are intended to benefit them in the long run and help them achieve their financial goals.
    From an organisational point of view, the process of financial management is associated with financial planning and financial control.【P3】______Financial control refers to monitoring cash flow. Inflow is the amount of money coming into a particular company, while outflow is a record of the expenditure being made by the company. Managing this movement of funds in relation to the budget is essential for a business.
    At the corporate level, the main aim of the process of managing finances is to achieve the various goals a company sets at a given point of time.【P4】______Financial managers aim to boost the levels of resources at their disposal.【P5】______Providing investors with sufficient amount of returns on their investments is one of the goals that every company tries to achieve. Efficient financial management ensures that this becomes possible.
Example:
A Individuals with surplus cash or access to funding invest their money to make up for the impact of taxation and inflation.
B The new understanding of how businesses would respond under a variety of economic conditions is well-accepted.
C Financial planning seeks to quantify various financial resources available and plan the size and timing of expenditures.
D The primary usage of this term is in the world of financing business activities.
E Besides, they control the functioning on money put in by external investors.
F Businesses also seek to generate substantial amounts of profits, following a particular set of financial processes.
G A financial manager looks at the available data to judge the performance of enterprises.
【P3】
选项
答案C
解析 前一句指出财务管理的过程与两个方面相关联，即：财务规划和财务控制。后一句指明财务控制是对现金流的监督。根据前句和后句所讲的内容，可推断所缺句子应围绕财务管理过程中的另一个方面展开。而C项正是讲述了财务管理的另一个方面：财务规划，意为：财务规划旨在量化各种可用资源以及对支出的规模和时机进行规划。
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