财务管理学10试题2709210 questions in financial management 27092.docx
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财务管理学10试题2709210questionsinfinancialmanagement27092
财务管理学2008.10试题27092(2008.10questionsinfinancialmanagement27092)
27092financialmanagementofJiangsuprovinceinOctober2008
First,singlechoicequestions
1,allsecuritieshaveanimpact,buttheenterprisecannotcontroltheriskis(B)auxiliaryP69
A.nonsystematicrisk,B.systemrisk,C.financialrisk,D.operationrisk
2.,theMMtheoryofcapitalstructurebelongsto(A)P108
A.financingtheory,Binvestmenttheory,CprofitandlossanddistributiontheoryDcapitaloperationtheory
3.thefollowingeconomicoperationswillincreasethespeedratiooftheenterpriseis(A)P68
Asellsstockmerchandise,Brespondstoreceivables,Cbuysshorttermbonds,andDusesfixedassetstomakelong-terminvestmentsabroad
4.whenthecouponrateofthebondislessthanthemarketinterestrate,thebondissueshouldbe(C)supplementedbyP60
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
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