财务管理学10试题2709210 questions in financial management 27092Word格式.docx

财务管理学10试题2709210 questions in financial management 27092Word格式.docx

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A.premiumissue,Bparvalueissue,Cdiscountissue,Dequivalentissue

5..Earlyintheyearinthebank2000yuan,theannualinterestrateof3%,accordingtocompoundinterestcalculationmethod,attheendofthirdyearshecangettheamountof1（D）

A2000yuan,B2180yuan,C2191.0yuan,D2185.45yuan

The6.presentvalueindexmethodismoresuitablefortheinvestmentofthetwoschemes（A）P258

AinequalityisthecasewhereBisequal

Cisequalinthefirstphaseandthenunequal.Disunequalinthefirstphaseandthenequalinthelatter.

7.,theaveragenumberofcommonsharesissuedbyanenterpriseis18millionshares,earning2.58yuanpershare.Surplusfundandpublicwelfarefundtotaled6million966thousandyuan,andtheenterprisehadnopreferencesharesandnoretainedprofits.Thedividendpershareoftheenterpriseis（B）

A.2.11yuan,B.2.19yuan,C.2.58yuan,D.3.95yuan

Theinverseofthe8.P/Eratiocanbeconsideredas（B）P56

A.equitymultiplierBinvestmentreturnCdebtsinkingfundcoefficientDinvestmentrecoveryfactor

9.thefollowingexpenditureitemsshallnotbeincludedintheenterprisecostexpenditurerangeis（C）P331

A.directsalaryBotherdirectexpenditureCforeigninvestmentexpenditureDfinancialexpense

10.anenterpriseinventoryatthebeginningof400thousandyuan,theendofthestockis600thousandyuan,theannualsalesrevenueof12millionyuan,thesalescostof8millionyuan.Theinventoryturnoverwas（B）P71

A.13.3times,B.16times,C.20times,D.24times

11.whencalculatingthecapitalcostrateofvarioussourcesoffunds,thereisnoneedtoconsiderthefactorsthataffectthecostoffinancing（C）P101

A.preferredstockcostrateBcommonstockcostrateCretainedearningscostrateDlongtermbondcostrate

12.thecreditratingmethodusuallydividesthegradesaccordingtowhatitemstheaccountsreceivablemaybeprovidedtothecustomersbytheenterprise（B）P207

TheA.collectionrateofBbaddebtreserverateDdefaultrateCmarginalcontributionrate

The13.annuityreferstothesumofmoneypaidineachperiodinacertainperiod.Theannuityforeachinitialpaymentis（D）P37

A.ordinaryannuityBdeferredannuityCperpetualannuityDadvanceannuity

The14.yearsummethodisbasedonthefixedassets（D）P269

A.initialBvalueoftheoriginalCnetreplacementvalueofDcostlessresidualnetbalance

15.inthefollowingfinancialratios,theoperatingcapacityoftheenterpriseis（D）P73

A.assetliabilityratio,Bliquidityratio,Coperatingincomemargin,Dinventoryturnover

16.,theaverageannualdividendofcommonsharesofacompanyis3yuan,andtherequiredreturnrateofenterpriseinvestmentis12%,andtheintrinsicvalueofthecommonstockis（B）P297

A.0.36yuan,B.25yuan,C.36yuan,D.50yuan

17.longtermloanfinancingischaracterizedby（B）P167comparedwithlongtermbondraising

A.B.raisedtaxelasticityofinterestC.D.highinterestdebtfinancingcosts

18.theliquidationoftheenterpriseafterthepaymentofliquidationcosts,thefirstplaceinthedebtsettlementshouldbe（B）P426

A.paypayableunpaidtaxes,B.paypayableunpaidwages

C.liquidationofunsecureddebtD.complemententerprisecapital

The19.internationalbondmarketincludes（C）P435

A.Asiabondmarket,Africanbondmarket,Europeanbondmarket,AmericanbondmarketandOceaniabondmarket

B.EuropeanbondmarketandAmericanbondmarket

C.

Europeanbondmarketandforeignbondmarket

D.Europeanbondmarket,Americanbondmarket,domesticbondmarketandforeignbondmarket

20.optionscallthepredeterminedpriceas（B）auxiliaryP69

A.B.C.executivepricebiddingpriceD.price

Theamountofcashheldby21.companiesinordertograsptheopportunitytopurchasematerialsorassetscheaplyiscalled（C）P192

A.tradingbalanceBcompensatorybalanceCspeculativebalanceDprecautionarybalance

22.intheformofenterpriseexpansionis（A）P406

AenterpriseacquisitionBenterprisestrippingCenterpriseseparationDenterpriseliquidation

23.whentheinternalrateofreturnislowerthanthecapitalcost,thenetpresentvaluemustbe（C）P258

A.1B.0C.negativeD.positive

24.thefasterthecompoundinterestrateis,thefuturevalue（B）P34ofthesameperiod

ThesmallertheB.,thebiggertheA,andtheC.invariantD.hasnomeaning

25.thesizeofthefinancialriskdependsonthecompany'

s（A）P105

Adebtsize,Bassetsize,Cproductionscale,Dsales

26.whenthecommercialcredittermsare"

2/10,n/30"

iftheenterprisedoesnotgetcashdiscount,theopportunitycostis（A）whenthepaymentispaidinthirtiethdays

A.36.73%B.42.64%C.64.55%D.73.63%

27.theorganizationalformthatcanreflectthebasiccharacteristicsofmodernenterprisesystemis（B）P4

Apartnerenterprise,Bcompany,Cinvestmententerprise,Dindividualenterprise

Two,multiple-choicequestions

28.,thecreditpolicyisthepolicyoftheaccountreceivableaccordingtotheoperationoftheenterprise.Themaincontentofthecreditpolicyis（ACE）P205P211

A.creditperiodB.creditevaluationC.creditstandardD.collectionpolicyE.cashdiscount

29.thefollowingaccelerateddepreciationmethodforfixedassetsis（BCE）P267

A.averageannualnumbermethodBsummethodCdoubledecliningbalancemethodDworkloadmethodEdecliningbalancemethod

30.financialrelationshipsofenterprisesinclude（ABCDE）P7

FinancialrelationshipbetweenAenterpriseanditsownerBfinancialrelationshipbetweenenterpriseandcreditor

ThefinancialrelationshipbetweenCenterpriseandtheinvestedunitDthefinancialrelationshipbetweentheenterpriseanditsemployees

FinancialrelationshipbetweenEenterpriseanditsdebtor

31.themainfactordeterminingthebondissuingpriceis（ABDE）P170

AbondvalueBbondinterestrateCbondissuancequantityDmarketinterestrateEbondmaturitydate

32.thebestmeasureofcapitalstructureis（AC）P112

A.hasthelowestcapitalcost,thesmallestBinvestmentrisk,thelargestC.enterprisevalue,andthehighestDlaborproductivity

ThepaybackperiodofE.investmentistheshortest

Three,determinetheerrorcorrectionproblem

33.thestoragecostofinventoriesdecreaseswiththeincreaseininventorysize.（x）P219

34.generallyspeaking,whenotherconditionsremainunchanged,extendingthecreditperiodisequivalenttoextendingtheaveragecollectionperiodofaccountsreceivable.（V）auxiliaryP84

Thefinancingofissuingbondsby35.companieswilldispersetheshareholder'

scontroloverthecompany.（x）P168

36.ifthecorporatedebtfinancingiszero,thefinancialleveragecoefficientis1.（V）P105

37.responsibilitycostisthetotalcontrollableanduncontrollablecostofaspecificresponsibilitycenter.（x）P344

Four.Nouninterpretation

38.stockadjustmentP114

Itistostructureandrestructuretheexistingassetsandliabilitiesintheexistingassetsscale,soastomakethecapitalstructuremorereasonable.

39.efficientmarkettheoryP183

IsproposedbyEugeneFama?

isoneofthemostimportantcontentintheframeworkofwesternfinancialtheory.Itsbasicthoughtcanbesummarizedasfollows:

inthestockmarket,ifthetradercannotgetextraprofitaccordingtoasetofinformation,thenthecapitalmarketcanbeconsideredeffective.

40.deferredannuityP37

Anequalamountofmoneythatispayableinsuccessivedaysaftertheendofthefirstterm,alsocalleddeferredannuity.

41.optiontradingP306

Itisacontractualtransactionwhichgivesthebuyertherighttopurchaseorsellcertainquantitiesofgoodsatafixedpricetotheselleratanytimebeforetheexpirationdateorbeforethecontract

Five,simpleanswer

42.whatistheforeignexchangebusinessofanenterprise?

Brieflyexplainthereasonsforforeignexchangebusinessproduction.P302

Itreferstothebusinessofincome,payment,settlementandvaluationofallkindsofmoneyinthecurrencyotherthanthestandardcurrency.

1,foreigncommoditytrade;

2,foreignlaborinputandoutput;

3,short-termcapitalflows;

4,long-termcapitalflows

43.whatisashort-termfinancingbond?

Briefintroductionoffinancingcharacteristicsofshorttermfinancingbonds.P159P162

Alsoknownascommercialpaper,short-termiousorcommercialpaper,itisalargescale,issuedbythefamering,reputablecompaniesintheopenmarketonanunsecuredpromissorynote,isanewwaytoraiseshort-termfunds.

Advantage：

1,shorttermfinancingbondsfinancingcostislow;

2,short-termfinancingbondsfinancingcanimprovethecredibilityoftheenterprise;

3,short-termfinancingbondsfinancingcanreducethefinancialworkofenterprises;

4,brokerscansometimesoffervaluableadvice;

Shortcoming:

Theconditionsforissuingshorttermfinancingbondsa