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1、财务管理学测评2（Evaluationoffinancialmanagement2）Financialmanagement-phaseassessment2First,atotalof30questionsQuestionnumber:1subjectscore:2pointsWhentheinventorymodelisusedtocalculatetheoptimalcashholdings,thecostthatisnotinvolvedis()A,shortagecostBandopportunitycostCa
2、ndholdingcostsDandswitchingcostsWhentheinventorymodelisusedtocalculatetheoptimalcashholdings,theshortagecostisnotinvolved.Standardanswer:ACandidatesanswer:AThescoreis2Questionnumber:2subjectscore:2pointsTheexpensesincurredforthemanagementandorganizationofproducti
3、onwithintheenterpriseare()AandmanufacturingcostsBandsalesexpensesCandfinancialexpensesDandmanagementfeeTheconceptofmanagementexpenseisdiscussed.Standardanswer:DCandidatesanswer:DThescoreis2Questionnumber:3subjectscore:2pointsInthesettlementmanagementofenterprises
4、,thesettlementmethodisonlyapplicabletothecommoditytransactionswitheconomiccontractsA,collectionB,remittanceC,entrustedcollectionDandcommercialdraftCollectionwithacceptancesettlementforcommoditytradingactivitiesofeconomiccontracts.Standardanswer:ACandidatesanswer:
5、AThescoreis2Questionnumber:4subjectscore:2pointsTheoriginalvalueofamachinetoolis242000yuan,thecleaningcostis2000yuan,theresidualvalueis4000yuan,andtheservicelifeis5years.Depreciationiscalculatedbythesumofyearmethod,andthedepreciationamountinthesecondyearis()A,800
6、00yuanB,64000yuanC,65000yuanD,70000yuan$(242000-4000+2000)XX(4)/(15)=64000$(10000yuan)Standardanswer:BCandidatesanswer:BThescoreis2Questionnumber:5subjectscore:2pointsThenegativeconsequencesmaybecausedbytheexcessiveholdingofmonetaryfundsA,financialriskincreasedB,
7、profitabilitydeclineC,capitalturnoverisdifficultD,assetliquiditydeclineHoldingexcessmonetarycapitalwillmakethefirmlosesomegoodinvestmentopportunitiesandaffectprofitability.Standardanswer:BCandidatesanswer:BThescoreis2Questionnumber:6subjectscore:2pointsThecentral
8、izedmanagementdepartmentofproductsandselfmadesemi-finishedproductsis()A,salesdepartmentB,productiondepartmentC,supplydepartmentD,accountingdepartmentThecentral
