出自:国开一体化-财务管理

通过杜邦分析系统可以分析企业的资本结构是否合理。

A、√
B、×
如果某债券的票面年利率为12%,且该债券半年计息一次,则该债券的实际年收益率将大于12%。

A、√
B、×
在理论上,名义利率=实际利率+通货膨胀贴补率+实际利率╳通货膨胀贴补率。

A、√
B、×
由于借款融资必须支付利息,而发行股票并不必然要求支付股利,因此,债务资本成本相对要高于股票资本成本。

A、√
B、×
企业的财务关系包括( )。

A、企业同其所有者之间的财务关系
B、企业同其债权人之间的财务关系
C、企业同被投资单位的财务关系
D、企业同其债务人的财务关系
财务活动是围绕公司战略与业务运营展开的,具体包括( )几个方面。

A、投资活动
B、融资活动
C、日常财务活动
D、利润分配活动
下列指标中,数值越高则表明企业盈利能力越强的有( )。

A、销售利润率
B、资产负债率
C、净资产收益率
D、速动比率
在计算个别资本成本时,需要考虑所得税抵减作用的筹资方式有( )。

A、银行借款
B、长期债券
C、优先股
D、普通股
关于股票股利的说法正确的是( )。

A、发放股票股利便于今后配股融通更多的资金和刺激股价
B、发放股票股利不会引起所有者权益总额的变化
C、发放股票股利会引起所有者权益内部结构的变化
D、发放股票股利没有改变股东的持股比例,但是改变了股东所持股票的市场价值总额
使用比率分析法应注意的问题包括( )。

A、对比项目的相关性
B、对比口径的一致性
C、衡量标准的科学性
D、计算结果的假定性
下列能够计算营业现金流量的公式有( )。

A、(收入-付现成本-折旧)×(1-税率)+折旧
B、税后收入-税后付现成本+折旧抵税
C、收入×(1-税率)-付现成本×(1-税率)+折旧×税率
D、税后利润+折旧
普通股股东的权利包括( )。

A、投票权
B、查账权
C、出让股份权
D、优先分配剩余财产权
在事先确定企业资金规模的前提下,吸收一定比例的负债资金,可能产生的结果有( )。

A、降低企业资金成本
B、降低企业财务风险 
C、加大企业财务风险
D、提高企业经营能力
根据某公司2016年的财务资料显示,营业收入为398万元,应收账款期初余额为93.7万元,期末余额为84.7万元,该公司2016年的应收账款周转率为()次。

A、4.5
B、4
C、4.46
D、4.36
流动资产是指可以再()年以内或超过一年的一个营业周期内变现或运用的资产。

A、1
B、2
C、3
D、4
与其他负债资金筹集方式相比,下列各项属于融资租赁缺点的是( )。

A、资金成本较高
B、财务风险大
C、税收负担重
D、筹资速度慢
企业留存现金的原因,主要是为了满足()。

A、交易性、投机性、收益性需要
B、交易性、预防性、收益性需要
C、交易性、预防性、投机性需要
D、预防性、收益性、投机性需要
某人在第一年、第二年、第三年年初分别存入1000元,年利率2%,单利计息的情况下,在第三年年末此人可以取出( )元。

A、3120
B、3060.4
C、3121.6
D、3130
某人在2015年1月1日将现金10 000元存入银行,其期限为3年,年利率为10%,则到期后的本利和为( )元。已知银行按复利计息,(F/P,10%,3)=1.331

A、13310
B、10000
C、9900
D、12000
股东财富最大化作为企业财务管理目标,其主要优点是( )。

A、考虑了时间价值因素
B、有利于明确企业短期利润目标导向
C、无需考虑了风险与报酬间的均衡关系
D、无需考虑投入与产出的关系
剩余股利政策的优点是( )。

A、有利于树立良好的形象
B、有利于投资者安排收入和支出
C、有利于企业价值的长期最大化
D、体现投资风险与收益的对等
某产品单位变动成本10元,计划销售1000件,每件售价15元,欲实现利润800元,固定成本应控制在( )。

A、5000元
B、4800元
C、5800元
D、4200元
股票发行价格,既可以按票面金额,也可以超过票面金额或低于票面金额发行。

A、√
B、×
应收账款周转率高说明( )。

A、收账迅速
B、短期偿债能力强
C、收账费用增加
D、坏账损失减少
下列经济业务会影响到应收账款周转率的是( )。

A、赊销产品
B、现销产品
C、期末收回应收账款
D、发生销售退回
下列投资的分类中正确有( )。

A、独立投资、互斥投资与互补投资
B、长期投资与短期投资
C、对内投资和对外投资
D、金融投资和实体投资
内含报酬率是指( )。

A、投资报酬与总投资的比率
B、企业要求达到的平均报酬率
C、能使未来现金流入量现值与未来现金流出量现值相等的贴现率
D、使投资方案净现值为零的贴现率
权益资金成本包括( )。

A、债券成本
B、优先股成本
C、普通股成本
D、留存收益成本
评价企业短期偿债能力强弱最直接的指标是(  )。

A、已获利息倍数
B、速动比率
C、流动比率
D、现金比率
企业购买某项专利技术属于( )。

A、实体投资
B、金融投资
C、无效投资
D、对外投资
某公司发行5年期,年利率为10%的债券2 000万元,发行费率为3%,所得税为25%,则该债券的资本成本为( )。

A、0.093
B、0.0773
C、0.0654
D、0.0478
以下不属于吸收直接投资的优点是()

A、能够提高公司对外负债的能力
B、不仅可筹集现金,还能够直接取得所需的先进设备和技术
C、程序相对简单
D、不利于社会资本的重组
企业以赊销方式卖给客户甲产品100万元,为了客户能够尽快付款,企业给予客户的现金折扣条件是(8/10,5/20,N/30),则下面描述正确的是( )。

A、现金折扣条件中的10、20、30是信用期限
B、N表示折扣率,由买卖双方协商确定
C、客户只要在10天以内付款就能享受到8%的现金折扣优惠
D、客户只要在30天以内付款就能享受现金折扣优惠
下列各项中,可用于计算营运资金的算式是( )。

A、资产总额-负债总额
B、流动资产总额-负债总额
C、流动资产总额-流动负债总额
D、速动资产总额-流动负债总额
某人拟进行一项投资,希望进行该项投资后每半年都可以获得1000元的收入,年收益率为10%,则目前的投资额应是( )元。

A、10000
B、11000
C、20000
D、21000
某一股票的市价为10元,该企业同期的每股收益为0.5元,则该股票的市盈率为()。

A、20
B、30
C、5
D、10
当经营杠杆系数是1.5,财务杠杆系数是2.5时,则总杠杆系数应为( )。

A、2.5
B、2.25
C、3.75
D、4
最佳资本结构是指()。

A、加权平均资本成本最低、公司风险最小、企业价值最大时的资本结构
B、企业目标资本结构
C、加权平均资本成本最低的目标资本结构
D、企业利润最大时的资本结构
主要依靠股利维持生活的股东和养老基金管理人员最不赞成的股利政策是()。

A、定额股利政策
B、定率股利政策
C、阶梯式股利政策
D、剩余股利政策
I.ve been living in the country for more than 10 years. It means quietness, privacy, harmony and peace for me. Living in the country requires an active lifestyle. It involves activities like doing daily chores, preparing firewood for winter heating, feeding animals including pets and livestock, tending the garden, or securing fences, etc. For me, the most attractive activities are fishing, hunting and hiking. I enjoy seeing what nature has to offer everyday through a simple walk down the little trail, or a relaxing drive along the country road with patches of green grass ornamented with wildlife sightings of birds, moose, bears, deer, etc. Living the country life helps us appreciate some of the simpler things, things that make us feel good about ourselves and the world. It may be just a get-together on a Saturday at the local farmers market, or a project or a problem that the community might pull together to help solve. I have participated in a few community projects, like dealing with out-of-control grass fires, a roof that collapsed from a large snow fall, or even helping a recent widow with fire wood for the winter. Sometimes I am surprised by how much benefit we receive from helping others and as for this community I can.t say enough. I really enjoy living the country life. I know it.s not for everyone, but I know it.s for me.

1-1、The author has lived in the countryside for more than a decade, and he/she loves living there.
A、√
B、×
Jim Thorpe was a native American. He was born in 1888 in an Indian Territory(印第安人保护区)that is now Oklahoma. Like most native American children then, he liked to fish, hunt, swim, and play games outdoors. He was healthy and strong, but he had very little formal education. In 1950, Jim Thorpe was named the greatest American football player. He was also an Olympic gold medal winner. But Thorpe had many tragedies in his life. Jim had a twin brother who died when he was nine years old. By the time he was 16, his mother and father were also dead, Jim then went to a special school in Pennsylvania for native American children. There, he learned to read and write and also began to play sports. Jim was poor, so he left school for two years to earn some money. During this time, he played on a baseball team. The team paid him only $15 a week. Soon he returned to school to complete his education. Jim was a star athlete (运动员) in several sports, including baseball, running, and football. He won many awards for his athletic ability, mainly for football. In many games, he scored all or most of the points for his team. In 1912, when Jim Thorpe was 24 years old, he became part of the U.S Olympic team. He competed in two very difficult events: the pentathlon(五项全能) and the decathlon. Both require great ability and strength. The pentathlon has five track and field events, including the long jump and the 1500-meter race. The decathlon has ten track and field events, with running, jumping and throwing contests. People thought it was impossible for an athlete to compete in both the pentathlon and the decathlon. So everyone was surprised when Thorpe won gold medals in both events. When the King of Sweden presented Thorpe with his two gold medals, he said, “Sir, you are the greatest athlete in the world.” Thorpe was a simple and honest man. He just answered, “Thanks, King.”

1-1、From the passage we learn that Jim Thorpe was born in _______.
A、India
B、Pennsylvania
C、Oklahoma
For many students, university is the place __________ they will be first exposed to different cultures and different people.

A、which
B、where
C、what
We trust this new product of ours will ____________ to your market.

A、appeal
B、appear
C、appease
Every country should try their best to provide equal opportunities for every citizen to go on __________ their education.

A、to
B、with
C、for
It is not until you have lost your health __________ you know its value.

A、which
B、when
C、that
You __________ been to the Great Wall.

A、must have
B、should
C、must
It is no use __________ to remember only grammar rules.

A、trying
B、try
C、to try
Today.s weather is __________ worse than yesterday.s.

A、very
B、much
C、very much
Had you come five minutes earlier, you __________ the train to Birmingham. But now you missed it.

A、would catch
B、would have caught
C、could catch
Only in this way __________ to make improvements in the operating system.

A、you can hope
B、you did hope
C、can you hope