電大本科《公司財(cái)務(wù)》期末復(fù)習(xí)考試試題及答案資料小抄【精編打印版】

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1、 電大公司財(cái)務(wù)期末復(fù)習(xí)資料小抄7一、 單項(xiàng)選擇題分, 共2 0 分)1 . 影響企業(yè)價(jià)值的兩個(gè)基本因素是( C )A.時(shí)間和利潤 B .利潤和成本C 風(fēng)險(xiǎn)和報(bào)酬 D .風(fēng)險(xiǎn)和貼現(xiàn)率2 . 下列項(xiàng) 目中的( B ) 被稱為普通年金。 A 先付年金 B . 后付年金 C .延期年金 D .永續(xù)年金3 . 協(xié)方差的正負(fù)顯示了兩個(gè)投資項(xiàng) 目之間( C ) A.取舍關(guān)系 B . 投資風(fēng)險(xiǎn)的大小 C .報(bào)酬率變動(dòng)的方向 D .風(fēng)險(xiǎn)分散的程度4 . 當(dāng)凈現(xiàn)值率與凈現(xiàn)值得出不同 結(jié)論時(shí), 應(yīng)以( A ) 為準(zhǔn)。 A.凈現(xiàn)值 B . 凈現(xiàn)值率C .內(nèi)部報(bào)酬率 D .凈現(xiàn)值率與內(nèi)部報(bào)酬率之差5 . 下列說法正確的

2、是( B )A.彈性預(yù)算不適用于一個(gè)業(yè)務(wù)量水平的一個(gè)預(yù)算, 而適用于多種業(yè)務(wù)量水平的一組預(yù)算B彈性預(yù)算不僅適用于一個(gè)業(yè)務(wù)量水平的一個(gè)預(yù)算, 而且能夠適用于多種業(yè)務(wù)量水 平的一組預(yù)算C彈性預(yù)算適用于一個(gè)業(yè)務(wù)量水平的一個(gè)預(yù)算, 而不適用于多種業(yè)務(wù)量水平的一組預(yù)算D彈性預(yù)算不僅不適用于一個(gè)業(yè)務(wù)量水平的一個(gè)預(yù)算, 而且也不適用于多種業(yè)務(wù)量水平的一組預(yù)算6某股份有限公司發(fā)行認(rèn)股權(quán)證籌資, 規(guī)定每張認(rèn)股權(quán)證可按 1 0 元認(rèn)購 1 股普通股票,公司普通股票每股市價(jià)是2 0 元。該公司認(rèn)股權(quán)證理論價(jià)值( A )A. l 0元 B . 2 0元C . 1 元 D . 1 5元7 . 下面哪個(gè)陳述不符合MM資本

3、結(jié)構(gòu)理論的基本內(nèi)容?( C )A .按照修正的MM資本結(jié)構(gòu)理論, 公司的資本結(jié)構(gòu)與公司的價(jià)值不是無關(guān), 而是大大相關(guān),并且公司債務(wù)比例與公司價(jià)值成正相關(guān)關(guān)系B .若考慮公司所得稅的因素, 公司的價(jià)值會(huì)隨財(cái)務(wù)杠桿系數(shù)的提高而增加, 從而得出公司資本結(jié)構(gòu)與公司價(jià)值相關(guān)的結(jié)論C 利用財(cái)務(wù)杠桿的公司, 其權(quán)益資本成本率隨籌資額的增加而降低D 無論公司有無債務(wù)資本, 其價(jià)值等于公司所有資產(chǎn)的預(yù)期收益額按適合該公司風(fēng)險(xiǎn)等級(jí)的必要報(bào)酬率予以折現(xiàn)8 固定股利支付率政策的理論依據(jù)是( C )A . 稅差理論 B . 信號(hào)理論C .“ 一鳥在手” 理論 D . MM理論9 . 存貨 A B C分類標(biāo)準(zhǔn)最基本的是(

4、 A )A . 金額標(biāo)準(zhǔn) B . 品種數(shù)量標(biāo)準(zhǔn)C .質(zhì)量標(biāo)準(zhǔn) D .產(chǎn)地標(biāo)準(zhǔn)1 0 .法定盈余公積金可用于彌補(bǔ)虧損, 或者轉(zhuǎn)增資本金。但轉(zhuǎn)增資本金時(shí), 公司的法定盈余公積金一般不得低于注冊(cè)資本的( A)A. 25% B . 5 0 %C .10% D . 3 5 %11.股份有限公司的最大缺點(diǎn)是( D )A. 容易產(chǎn)生內(nèi)部人控制 B.信息被披露C. 責(zé)任不明確 D.收益重復(fù)納稅12.復(fù)利終值的計(jì)算公式是( B )A. F = P(1-i) B. F = P (1 十 1) “C. F = P(1+i)-n D. F -P(1十i) 1 +n13.( C )能正確評(píng)價(jià)投資風(fēng)險(xiǎn)程度的大小,但無法將

5、風(fēng)險(xiǎn)與報(bào)酬結(jié)合起來進(jìn)行分析。A.風(fēng)險(xiǎn)報(bào)酬率 B.風(fēng)險(xiǎn)報(bào)酬系數(shù)C.標(biāo)準(zhǔn)離差率 D.標(biāo)準(zhǔn)離差14.對(duì)資本預(yù)算項(xiàng)目的成本和效益進(jìn)行計(jì)量時(shí),使用的是( B )A.收益 B.現(xiàn)金流量C.增量現(xiàn)金流量 D.稅后流量15.資本預(yù)算屬于( A )A. 長(zhǎng) 期 預(yù)算 B.短期預(yù)算C.業(yè)務(wù)預(yù)算 D.財(cái)務(wù)預(yù)算16. 公司 的 實(shí)收資本是指( B )A. 法 律 上 的 資 本 金 B.財(cái)務(wù)上的資本金C. 授 權(quán) 資 本 D.折衷資本17. ( B )是公司進(jìn)行資本結(jié)構(gòu)決策的依據(jù)。A. 個(gè) 別 資 本 成本率 B,綜合資本成本率C. 邊 際 資 本 成 本 率 D.加權(quán)資本成本率18. 下面 哪 種理論不屬于傳統(tǒng)的股

6、利理論?( B )A. 一 鳥 在 手 B.剩余股利政策C. M M 股 利 無 關(guān) 論 D.稅差理論19. 存 貨 ABC分類標(biāo)準(zhǔn)最基本的是( A )A. 金 額 標(biāo) 準(zhǔn) . B.品種數(shù)量標(biāo)準(zhǔn)C. 質(zhì) 量 標(biāo) 準(zhǔn) D.產(chǎn)地標(biāo)準(zhǔn)20. 某 股 份有限公司發(fā)行認(rèn)股權(quán)證籌資,規(guī)定每張認(rèn)股權(quán)證可按10元認(rèn)購1股普通股票。公司普通股票每股市價(jià)是20元。該公司認(rèn)股權(quán)證理論價(jià)值( A )A. 1 0 元 B.2 0元C. 1 元 D. 15元二 多項(xiàng)選擇題1 下列( ABCD) 說法是正確的。A.企業(yè)的總價(jià)值 V與預(yù)期的報(bào)酬成正比B.企業(yè)的總價(jià)值 V與預(yù)期的風(fēng)險(xiǎn)成反比C.在風(fēng)險(xiǎn)不變時(shí), 報(bào)酬越高, 企業(yè)總

7、價(jià)值越大D.在風(fēng)險(xiǎn)和報(bào)酬達(dá)到最佳平衡時(shí), 企業(yè)總價(jià)值越大2 下列說法中正確的是( AB )A.一年中計(jì)息次數(shù)越多, 其終值就越大B.一年中計(jì)息次數(shù)越多, 其現(xiàn)值越小C.一年中計(jì)息次數(shù)越多, 其終值就越小D. 一年中計(jì)息次數(shù)越多, 其現(xiàn)值就越大3. 風(fēng)險(xiǎn)報(bào)酬包括( BCD A.通貨膨脹補(bǔ)償 B .違約風(fēng)險(xiǎn)報(bào)酬 C .流動(dòng)性風(fēng)險(xiǎn)報(bào)酬 D. 期限風(fēng)險(xiǎn)報(bào)酬4 . 凈現(xiàn)值和凈現(xiàn)值率在( AD) , 清況下會(huì)產(chǎn)生差異。A.初始投資不一致時(shí) B .營業(yè)現(xiàn)金流不一致時(shí)C .終結(jié)現(xiàn)金流不一致時(shí) D .現(xiàn)金流人的時(shí)間不一致時(shí)5 . 期間費(fèi)用主要包括( ACD)A.財(cái)務(wù)費(fèi)用 B .生產(chǎn)費(fèi)用C 營業(yè)費(fèi)用 D 管理費(fèi)用

8、6 . 資本金按照投資主體分為( ABCD)A.法人投入資本金 B .國家投人資本金C個(gè)人投人資本金 D 外商投人資本金7 . 二十世紀(jì)七、 八十年代后出現(xiàn)了一些新的資本結(jié)構(gòu)理論, 主要有( BCD)A.MM資本結(jié)構(gòu)理論 B .代理成本理論C .啄序理論 D .信號(hào)傳遞理論8 .激勵(lì)因素主要有管理激勵(lì)、 政治成本激勵(lì)或其它激勵(lì)。管理激勵(lì)包括( AB)A .工薪和分紅的誘惑 B .被解雇和晉升的壓力C .院外游說 D .資方與勞方討價(jià)還價(jià)的工具9 .按流動(dòng)負(fù)債的形成情況為標(biāo)準(zhǔn), 分成( CD )A.應(yīng)付金額確定的流動(dòng)負(fù)債 B.應(yīng)付金額不確定的流動(dòng)負(fù)債C然性流動(dòng)負(fù)債 D為性流動(dòng)負(fù)債10 .公司并購

9、支付方式進(jìn)一步細(xì)分為( ABCD)A .以現(xiàn)金并購資產(chǎn) B .以現(xiàn)金并購股票C .以股票并購股票 D 以股票并購資產(chǎn)11.與獨(dú)資企業(yè)和合伙企業(yè)相比,股份有限公司具有以下優(yōu)(ABCD)A. 責(zé)任有限 B.續(xù)存性C. 可 轉(zhuǎn) 讓性 D.易于籌資12.按照企業(yè)經(jīng)營業(yè)務(wù)發(fā)生的性質(zhì)將企業(yè)一定時(shí)期內(nèi)產(chǎn)生的現(xiàn)金流量歸納為( ACD )A.企業(yè)經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量 B.股 利 分配過程中產(chǎn)生的現(xiàn)金流量C.投資活動(dòng)中產(chǎn)生的現(xiàn)金流量D.籌資活動(dòng)中產(chǎn)生的現(xiàn)金流量13.投資組合的期望報(bào)酬率由( CD )組成。A. 預(yù) 期 報(bào)酬率 B.平均報(bào)酬率C. 無 風(fēng) 險(xiǎn)報(bào)酬率 D.風(fēng)險(xiǎn)資產(chǎn)報(bào)酬率14.資本預(yù)算的基本特點(diǎn)是(

10、ABC )A. 投 資 金額大 B.時(shí)間長(zhǎng)C. 風(fēng) 險(xiǎn) 大 D.收益高15.財(cái)務(wù)預(yù)算的編制,按照預(yù)算指標(biāo)與業(yè)務(wù)量的變動(dòng)關(guān)系,可分為( CD )A. 增 量 預(yù)算 B.滾動(dòng)預(yù)算C. 固 定 預(yù)算 D.彈性預(yù)算16.股票按股東權(quán)利和義務(wù)分為和( CD )A. 國 家 股 B.法人股C. 普 通 股 D.優(yōu)先股17.資本成本從絕對(duì)量的構(gòu)成來看,包括( ABCD )A. 融 資 費(fèi)用 B.利息費(fèi)用C. 籌 資 費(fèi)用 D.發(fā)行費(fèi)用18.公司利潤分配應(yīng)遵循的原則是( ABCD )A. 依 法 分配原則 B. 長(zhǎng) 遠(yuǎn) 利益與短期利益結(jié)合原則C. 兼 顧 相關(guān)者利益原則 D. 投 資 與收益對(duì)稱原則19.公司

11、持有一定數(shù)量的現(xiàn)金,主要基于下列動(dòng)機(jī)( ABCD )A. 交 易 的動(dòng)機(jī) B. 預(yù) 防 的動(dòng)機(jī)C. 投 機(jī) 的動(dòng)機(jī) D. 補(bǔ) 償 性余額的動(dòng)機(jī)20.企業(yè)并購的動(dòng)機(jī)主要包括( ABD )A. 增 強(qiáng) 競(jìng)爭(zhēng)優(yōu)勢(shì) B.尋求企業(yè)發(fā)展C. 符 合 國際潮流 D.追求企業(yè)價(jià)值最大化三、 判斷題( 只需判斷正誤, 無需改正。每題 1 分. 共1 0 分)1為企業(yè)的價(jià)值與預(yù)期的報(bào)酬成正比, 與預(yù)期的風(fēng)險(xiǎn)成反比, 因此企業(yè)的價(jià)值只有在報(bào)最大風(fēng)險(xiǎn)最小時(shí)才能達(dá)到最大。(錯(cuò))2 . 復(fù)利的終值與現(xiàn)值成正比, 與計(jì)息期數(shù)和利率成反比。(錯(cuò))3 . 并非風(fēng)險(xiǎn)資產(chǎn)承擔(dān)的所有風(fēng)險(xiǎn)都要予以補(bǔ)償, 給予補(bǔ)償?shù)闹皇欠窍到y(tǒng)風(fēng)險(xiǎn)。(錯(cuò)

12、)4 . 在互斥選擇決策中, 凈現(xiàn)值法有時(shí)會(huì)作出錯(cuò)誤的決策, 而內(nèi)部報(bào)酬率法則一般會(huì)得出正確的結(jié)論。(錯(cuò))5 . 主營業(yè)務(wù)和其他業(yè)務(wù)收入的劃分標(biāo)準(zhǔn), 一般以營業(yè)額的大小予以確定。(錯(cuò))6 一 般而言, 債券的票面利率越高, 發(fā)行價(jià)格就越高; 反之, 就越低。(對(duì))7 資本成本既包括貨幣的時(shí)間價(jià)值, 又包括投資的風(fēng)險(xiǎn)價(jià)值。(對(duì))8 . M M模型認(rèn)為, 在任何條件下, 現(xiàn)金股利的支付水平與股票的價(jià)格無關(guān)。(錯(cuò))9 . 證券轉(zhuǎn)換成本與現(xiàn)金持有量的關(guān)系是: 在現(xiàn)金需要量既定的前提下, 現(xiàn)金持有量越少,行證券變現(xiàn)的次數(shù)越多, 相應(yīng)的轉(zhuǎn)換成本就越大。(對(duì))10 .現(xiàn)金比率是評(píng)價(jià)公司短期償債能力強(qiáng)弱最可信

13、的指標(biāo), 其主要作用在于評(píng)價(jià)公司最壞情況下的短期償債能力?,F(xiàn)金比率越低, 公司短期償債能力越強(qiáng), 反之則越低。(錯(cuò))11.在 個(gè) 人 獨(dú)資企業(yè)中,獨(dú)資人承擔(dān)有限責(zé)任。( 錯(cuò) )12.普通 年 金終值是指每期期末有等額的收付款項(xiàng)的年金。(錯(cuò) )13. 風(fēng)險(xiǎn) 和 收益存在著一定的同向變動(dòng)關(guān)系,風(fēng)險(xiǎn)越高,收益也就越高。( 對(duì))14. 資本 預(yù) 算的非貼現(xiàn)現(xiàn)金流量指標(biāo)是考慮了貨幣時(shí)間價(jià)值的指標(biāo)。( 錯(cuò) )15.對(duì) 于 業(yè) 務(wù)量經(jīng)常變動(dòng)或變動(dòng)水平難以準(zhǔn)確預(yù)期的公司,一般適用固定預(yù)算。( 錯(cuò))16.B 股 、H股、N股是專供外國和我國港、澳、臺(tái)地區(qū)的投資者買賣的,以人民幣標(biāo)明票面價(jià)值但以外幣認(rèn)購和交易的股

14、票。(錯(cuò))17. M M 資本結(jié)構(gòu)理論的基本結(jié)論可以簡(jiǎn)要地歸納為公司的價(jià)值與其資本結(jié)構(gòu)無關(guān)。( 錯(cuò) )18.股票回購是帶有調(diào)整資本結(jié)構(gòu)或股利政策目的一種投資行為。( 錯(cuò) )19.激 進(jìn) 型 資本組合策略,也稱冒險(xiǎn)型(或進(jìn)取型)資本組合策略,是以短期負(fù)債來融通部分恒久性流動(dòng)資產(chǎn)的資金需要。( 對(duì) )20. 營 運(yùn) 能力不僅決定著公司的償債能力與獲利能力,而且是整個(gè)財(cái)務(wù)分析工作的核心點(diǎn)所在。( 對(duì) )四、 計(jì)算分析題 1 某人現(xiàn)年31歲,從現(xiàn)在起至60歲退休,應(yīng)每年儲(chǔ)蓄多少元,才能使他在退休后至80歲止,每年能提取5000元現(xiàn)金?( 假定年利率8 %)1 答案: 首先求出退休后的2 0 年間( (

15、 6 1 歲至8 0 歲) 每年提取5000元的現(xiàn)值: P= A X ( P / A, 8 %, 2 0 ) = 5000 X 9.8181二49090.50元 然后計(jì)算從現(xiàn)在起至退休的30年間( 3 1 歲至6 0歲) ,每年應(yīng)儲(chǔ)蓄多少元,才能在退休時(shí)積聚49090.50元。 A二 F / ( F / A, 8 %, 3 0 ) 二 49090.5 0/ 113.28= 433.36元 即每年應(yīng)儲(chǔ)蓄 433.36元。2 .設(shè)某公司在生產(chǎn)中需要一種設(shè)備, 若自己購買, 需支付設(shè)備買入價(jià)120000 元, 該設(shè)備使用壽命為10年, 預(yù)計(jì)殘值率5 %; 公司若采用租賃方式進(jìn)行生產(chǎn), 每年將支付20

16、000元的租賃費(fèi)用, 租賃期為10 年, 假設(shè)貼現(xiàn)率10%,所得稅率40%。要求:作出購買還是租賃的決策。 系數(shù)表1 元復(fù)利終值系數(shù)n 5 % 6 % 20 2.6533 3.207128 3.9201 5.1117 1 元復(fù)利現(xiàn)值系數(shù)n 10% 12%5 0.6209 0.567410 0.3855 0.32201元年金終值系數(shù)表n 6 % 8 % 10 13.181 14.48726 68 .528 95.33930 79.058 113.281元年金現(xiàn)值系數(shù)n 4% 8% 10% 12% 5 4.4518 3.9927 3.7903 3.604810 8.1109 6.7101 6.14

17、46 5.650212 9.3851 7.5361 6.8137 6.1944 2 解: ( 1 ) 購買設(shè)備: 設(shè)備殘值價(jià)值=1 2 0 ; 年折舊額=(120000一6000)/10=11400元因計(jì)提折舊稅負(fù)減少現(xiàn)值: 11400 X 40%X ( P / A,100 a ,10) =11400 X40%X6.1446=28019.38 設(shè)備殘值價(jià)值現(xiàn)值: 6000 x( P / F, 1 0 %,1 0 ) = 6000 X 0.3855二20323 (元)合計(jì): 89667.62 ( 元)( 2 ) 租賃設(shè)備: 租賃費(fèi)支出,20OOO X( P / A, 1 0 %, 1 0 ) =

18、20000 X6.1446122 892= ( 元)因支付租賃費(fèi)稅負(fù)減少現(xiàn)值: 20000X 4 000X( P / A, 10%,10 ) 二2 0 0 0 0X 40%X 6.1 4 4 6 =49156.8 ( 元)合計(jì):73735.2 ( 元)因租賃設(shè)備支出73735.2元小于購買設(shè)備支出89667.62 元,所以應(yīng)采取租賃設(shè)備的方式.3 .某公司擬籌資 500萬元,現(xiàn)有甲、乙兩個(gè)備選方案如下表:籌資方式 甲方案 乙方案籌資金額 資本成本 籌資金額 資本成本長(zhǎng)期借款 80 7 % 110 7.5 %公司債券 120 8.5 % 4 0 8 %普通股 300 14% 350 14 %合

19、計(jì) 500 500 試問該公司應(yīng)該選擇哪個(gè)方案為佳? 3 . 甲方案的加權(quán)平均資本成本為:K1=WdK d +We K c +Wb K 6 =8 0 / 5 0 0 X 7 %+1 2 0 / 5 0 0 X 8 . 5 +3 0 0 / 5 0 0 X 1 4 %二1 1 . 5 6 %乙方案的加權(quán)平均資本成本為:K 2 =Wd K d +We K e +W b K b =1 1 0 / 5 0 0 X 7 . 5 %十4 0 / 5 0 0 X 8 %十3 5 0 / 5 0 0 X 1 4 %二1 2 . 0 9 %甲方案成本低于乙方案, 故甲方案優(yōu)于乙方案。4 .S公司有下列庫存資料:

20、 每次訂貨成本為1 0 0元; 年銷售量為8 1萬單位; 進(jìn)貨單價(jià)為1 0 元; 儲(chǔ)存成本為商品進(jìn)貨價(jià)格的2 0 %。試求: ( 1 ) Q為多少?( 2 ) 公司每年須訂貨幾次?( 3 ) 計(jì)算總庫存成本。 系數(shù)表1 元復(fù)利終值系數(shù)n 5 % 6 % 20 2.6533 3.207128 3.9201 5.1117 1 元復(fù)利現(xiàn)值系數(shù)n 10% 12%5 0.6209 0.567410 0.3855 0.32201元年金終值系數(shù)表n 6 % 8 % 10 13.181 14.48726 68 .528 95.33930 79.058 113.281元年金現(xiàn)值系數(shù)n 4% 8% 10% 12%

21、 5 4.4518 3.9927 3.7903 3.604810 8.1109 6.7101 6.1446 5.650212 9.3851 7.5361 6.8137 6.19444 . 由題已知: E二 1 0 0 元, S=8 1 0 0 0 0 件 ,P=1 0 元,C=2 0 % ,K=P C =2 元(1) Q二(2)N = S/ Q二810 000/9 000= 90次(3) TC=ES/Q+ KQ/2=100810 000/9 000十29 000/2=18 000元5.王 先 生 今年60歲,最近剛退休。退休后他沒有退休金,他打算自己籌集退休金。最近他與某人壽保險(xiǎn)公司簽訂了一份

22、養(yǎng)老保險(xiǎn)合同。合同規(guī)定:在他有生之年,保險(xiǎn)公司每年都向他支付相等金額的款項(xiàng)。而他必須事先向保險(xiǎn)公司支付一筆錢。根據(jù)測(cè)算,預(yù)計(jì)王先生還能活20年,保險(xiǎn)公司將這一時(shí)間作為計(jì)算保險(xiǎn)費(fèi)的基礎(chǔ),而不管王先生實(shí)際能否活20年。問 題 :(1) 如 果 保險(xiǎn)公司采用4%的年利率,為得到每年年末的100 00元資金,王先生必須在開始時(shí)支付多少錢給保險(xiǎn)公司?(2) 如 果 保險(xiǎn)公司采用8%的年利率,為在每年年末得到100 00元的資金,王先生必須在開始時(shí)支付多少錢給保險(xiǎn)公司?(3) 若 王 先生現(xiàn)將400 00元支付給保險(xiǎn)公司,在保險(xiǎn)公司使用4%的年利率時(shí),王先生在以后的每年能得到多少錢?5 答:(1)年利率4

23、%,王先生必須在開始時(shí)支付給保險(xiǎn)公司的資金為:10 000(P/A,4%,20)=10 00013.5903=135 903(元)(2)年利率8%,王先生必須在開始時(shí)支付給保險(xiǎn)公司的資金為: 10 000(P/A,8%,20)=10 0009.8181=98 181(元)(3)利率為4%時(shí),王先生每年得到的資金為: 40 000(P/A,4%,20)=40 00013.5903=2943.28(元)6.某 公 司 為生產(chǎn)某種新產(chǎn)品,擬投資總額5000 00元,預(yù)計(jì)當(dāng)年投產(chǎn),每年可獲得利潤45 000元,投資項(xiàng)目壽命期為10年,該企業(yè)資金成本為10%.要求 :(1 )計(jì)算每年的現(xiàn)金凈流人量;(2

24、 )計(jì) 算 該項(xiàng)目的凈現(xiàn)值;(3 )根 據(jù) 計(jì)算判斷該投資項(xiàng)目是否可行。6 答:(1)每年的現(xiàn)金流入量變45 000+500 00010=95 000(元)(2)凈現(xiàn)值勤=95 000(P/A,10%,10)-500 000 =95 0006.1446-500000 =83 737(元)(3)由于凈現(xiàn)值大于零,說明投資收益總和大于投資總額,該投資方案可行。7.陽光 公 司固定成本總額為60萬元,變動(dòng)成本率60%,在銷售額為500萬元時(shí),息稅前利潤為80萬元。該公司全部資本為750萬元,債務(wù)資本比例為0.4,債務(wù)利率為12%,所得稅率33%。試計(jì)算陽光公司:(1 )營 業(yè) 杠桿系數(shù);(2 )財(cái)

25、務(wù) 杠桿系數(shù);(3) 聯(lián) 合 杠桿系數(shù)。7 答案:(1)營業(yè)杠桿系數(shù)=(500一500 X 60%)/(500一500 X 60%一60) =1.(2)財(cái)務(wù)杠桿系數(shù)=80/(80-750 X0.4 X12%)=1.8(3)聯(lián)合杠桿系數(shù)=1.43 X 1 .8 =2.5 748. 紅星 公 司全年需要甲零件48 00件,每件采購成本20元,每訂購一次的訂貨成本為400元,每件年儲(chǔ)存成本為1.5 元。假設(shè)零件不會(huì)短缺,試計(jì)算:(1) 甲 零 件的經(jīng)濟(jì)進(jìn)貨批量;(2) 經(jīng) 濟(jì) 進(jìn)貨批量下的總成本;(3) 經(jīng) 濟(jì) 進(jìn)貨批量的平均占用資金;(4) 年 度 最佳進(jìn)貨批次。系 數(shù) 表1元復(fù)利終值系數(shù) 1元復(fù)

26、利現(xiàn)值系數(shù) n 5% 6% n 10 % 12%20 2.6533 3.2071 5 0. 6209 0.567428 3.9201 5.1117 10 0.3855 0.32201元年金終值系數(shù)表 1元 年 金 現(xiàn) 值 系數(shù)n 6% 8% n 4% 8% 10% 12%10 13.181 14.487 5 4.4518 3.9927 3.7903 3.604828 68.528 95.339 10 8.1109 6.7101 601446 5.650230 79.058 113.28 12 903851 7.5361 6.8137 6.1944 20 13.5901 9.8181 8.513

27、6 7.46948.答:(1)甲零件的經(jīng)濟(jì)進(jìn)貨批量 (2)進(jìn)貨批量下的總成本 (3)經(jīng)濟(jì)進(jìn)貨批量的平均占用資金 1 600 X 20/2“16 000(元) (4)年度最佳進(jìn)貨批次 4 800/1 600=3(次)請(qǐng)您刪除一下內(nèi)容,O(_)O謝謝!2015年中央電大期末復(fù)習(xí)考試小抄大全,電大期末考試必備小抄,電大考試必過小抄Many people have the same mixed feelings when planning a trip during Golden Week. With heaps of time, the seven-day Chinese請(qǐng)您刪除一下內(nèi)容,O(_)O

28、謝謝!National Day holiday could be the best occasion to enjoy a destination. However, it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday, due to battling the large crowds. During peak season, a dream about a place can turn to nightmare

29、without careful planning, especially if you travel with children and older people. As most Chinese people will take the holiday to visit domestic tourist destinations, crowds and busy traffic are inevitable at most places. Also to be expected are increasing transport and accommodation prices, with t

30、he possibility that there will be no rooms available. It is also common that youllwait in the line for one hour to get a ticket, and another two hours at the site, to only see a tiny bit of the place due to the crowds. Last year, 428 million tourists traveled in China over the week-long holiday in O

31、ctober. Traveling during this period is a matter that needs thorough preparation. If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now. There is always a place so fascinating that everyone yearns for. Arxan is a place lik

32、e this. The beauty of Arxan is everlasting regardless of the changing of four seasons. Bestowed by nature, its spectacular seasonal landscape and mountains are just beyond word. Arxan is a crucial destination for the recommended travelling route, China Inner Mongolia Arxan Hailar Manzhouli. It is al

33、so the joint of the four prairies across the Sino-Mongolian border, where people gravitate towards the exotic atmosphere mixed with Chinese, Russian, and Mongolia elements. As a historic site for the Yitian Battle, Arxan still embodies the spirit of Genghis Khan. Walking into Arxan, you will be amaz

34、ed by a kaleidoscope of gorgeous colors all the year round - the Spring azaleas blooming red in the snow, the Summer sea wavering blue in the breeze, the Autumn leaves painted in yellow covering volcanic traces, and the Winter woods shining white on the vast alpine snowscape. Hinggan League Arxan ci

35、ty is situated in the far eastern area of Inner Mongolia Autonomous Region. Its full name Haren Arxan means hot holy water in the Mongolian language. Arxan is a tourism city in the northern frontier with a blend of large forest, grand prairies, vast snowfield, heaven lake cluster, thermium, as well

36、as volcanic cluster. It is a rare and unique ecotourism base filled with healthy sunshine, clean air and unspoiled green. Nestled close to the countrys largest virgin forest, and known for its spring and ecological environment, Arxan is marveled at by many tourists as the purest land on earth. You c

37、annot miss out the Autumn of Arxan. It is definitely the best with brightly-colored scenery full of emotions. Autumn in the northern part of the country comes earlier than the South. A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and bloom

38、ing grassland. Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters, many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder. The silver birch turns golden, while the larch is still proudly green. You

39、will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown. And your heart will be lingering on the woods as its time for the wild fruits to ripe. The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies al

40、l your fantasies. If itrains heavily on Saturday night, some elderly Chinese will say it is because Zhinu, or the Weaving Maid, is crying on the day she met her husband Niulang, or the Cowherd, on the Milky Way. Most Chinese remember being told this romantic tragedy when they were children on Qixi,

41、or the Seventh Night Festival, which falls on the seventh day of the seventh lunar month, which is usually in early August. This year it falls on Saturday, August 2. Folklore Story As the story goes, once there was a cowherd, Niulang, who lived with his elder brother and sister-in-law. But she disli

42、ked and abused him, and the boy was forced to leave home with only an old cow for company. The cow, however, was a former god who had violated imperial rules and was sent to earth in bovine form. One day the cow led Niulang to a lake where fairies took a bath on earth. Among them was Zhinu, the most

43、 beautiful fairy and a skilled seamstress. The two fell in love at first sight and were soon married. They had a son and daughter and their happy life was held up as an example for hundreds of years in China. Yet in the eyes of the Jade Emperor, the Supreme Deity in Taoism, marriage between a mortal

44、 and fairy was strictly forbidden. He ordered the heaven troop to catch Zhinu back. Niulang grew desperate when he discovered Zhinu had been taken back to heaven. Driven by Niulangs misery, the cow told him to turn its hide into a pair of shoes after it died. The magic shoes whisked Niulang, who car

45、ried his two children in baskets strung from a shoulder pole, off on a chase after the empress. The pursuit enraged the empress, who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife. But all was not lost as magpies, moved by their love and devot

46、ion, formed a bridge across the Milky Way to reunite the family. Even the Jade Emperor was touched, and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month. This is how Qixi came to be. The festival can be traced back to the Han Dynasty (206 BC-AD 220). Traditiona

47、lly, people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega, which are identified as Niulang and Zhinu. The two stars shine on opposite sides of the Milky Way. Customs In bygone days, Qixi was not only a special day for lovers, but also for girls.

48、 It is also known as the Begging for Skills Festival or Daughters Festival. In this day, girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills. If the needle floats on top of the water instead of sinking, it proves the girl is a skilled embroi

49、ders. Single women also pray for finding a good husband in the future. And the newly married women pray to become pregnant quickly. Tradition transformed The love story of Niulang and Zhinu, and the Qixi Festival have been handed down for generations. Yet these ancient traditions and customs are slo

50、wly dying out. Many modern Chinese, particularly youngsters, seem to know more about St Valentines Day on February 14, characterized by bouquets of roses, chocolates and romantic candlelight dinners, than they do about their home-grown day for lovers. Even Qixi is nowadays referred to as the Chinese

51、 Valentines Day. More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries. Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way, that is, if people even know on wh

52、ich day Qixi falls. There are ready reminders dotted about, in the form of big ads saying Sales on Chinese Valentines Day! in shops, hotels and restaurants. But few young women will mark the festival with their boyfriends, or take part in traditional activities to pray for cleverness. A large-scale

53、of exhibition on the Silk Road opened to the public in the National Museum on Thursday. The exhibition displays more than 400 treasures from Shaanxi province, Gansu province and 14 other regions. It is largest scale exhibition that shows the history of the Silk Road in recent years. AsAPECis going o

54、n in Beijing, the exhibit aims to show the world this brilliant section of history. The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent. It connected the West and East by linking traders, merchants, pilg

55、rims, monks, soldiers, nomads, and urban dwellers from China and India to the Mediterranean Sea during various periods of time. I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here. We became colleagues. And there was nothing special happening du

56、ring that year. He was just a kind and humble brother graduated from the same college as me. But we did not know each other till he became my colleague and his office desk was just in front of me. There was only a glass between us. So actually we could see each other when we both look up. But it is

57、not the main reason that really draws us close. How we become close to each other was something seems quite natural. We went out to play badminton with other colleagues and we sometimes chatted for a while. He is a man of few words but somehow sometimes will say something really humorous. Then one d

58、ay, to my great surprise, I found a pot of beautiful flower on my desk. It was just the flower I had talked about with my colleague the other day, and I thought it was her who put the flower there. But the truth is not. It was the humble guy sitting in front of me. He just simply said ,”well, I caug

59、ht sight of this flower and thought that its beautiful and you may like it”. I wonder why I was moved because of these simple words and present. Maybe it is the sincerity and the true self that impress me. I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there. Then later on, there were some little surprises once in a while. Once, there was something wrong with my drawer and I

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