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1、财务管理学2008.10试题27092（2008.10questionsinfinancialmanagement27092）27092financialmanagementofJiangsuprovinceinOctober2008First,singlechoicequestions1,allsecuritieshaveanimpact,buttheenterprisecannotcontroltheriskis(B)auxiliaryP69A.nonsystematicrisk,B.systemrisk,C.financial
2、risk,D.operationrisk2.,theMMtheoryofcapitalstructurebelongsto(A)P108A.financingtheory,Binvestmenttheory,CprofitandlossanddistributiontheoryDcapitaloperationtheory3.thefollowingeconomicoperationswillincreasethespeedratiooftheenterpriseis(A)P68Asellsstockmerchandise,Bres
3、pondstoreceivables,Cbuysshorttermbonds,andDusesfixedassetstomakelong-terminvestmentsabroad4.whenthecouponrateofthebondislessthanthemarketinterestrate,thebondissueshouldbe(C)supplementedbyP60A.premiumissue,Bparvalueissue,Cdiscountissue,Dequivalentissue5..Earlyintheyeari
4、nthebank2000yuan,theannualinterestrateof3%,accordingtocompoundinterestcalculationmethod,attheendofthirdyearshecangettheamountof1(D)A2000yuan,B2180yuan,C2191.0yuan,D2185.45yuanThe6.presentvalueindexmethodismoresuitablefortheinvestmentofthetwoschemes(A)P258Ainequalityist
5、hecasewhereBisequalCisequalinthefirstphaseandthenunequal.Disunequalinthefirstphaseandthenequalinthelatter.7.,theaveragenumberofcommonsharesissuedbyanenterpriseis18millionshares,earning2.58yuanpershare.Surplusfundandpublicwelfarefundtotaled6million966thousandyuan,andthe
6、enterprisehadnopreferencesharesandnoretainedprofits.Thedividendpershareoftheenterpriseis(B)A.2.11yuan,B.2.19yuan,C.2.58yuan,D.3.95yuanTheinverseofthe8.P/Eratiocanbeconsideredas(B)P56A.equitymultiplierBinvestmentreturnCdebtsinkingfundcoefficientDinvestmentrecoveryfactor
7、9.thefollowingexpenditureitemsshallnotbeincludedintheenterprisecostexpenditurerangeis(C)P331A.directsalaryBotherdirectexpenditureCforeigninvestmentexpenditureDfinancialexpense10.anenterpriseinventoryatthebeginningof400thousandyuan,theendofthestockis600thousandyuan,thea
8、nnualsalesrevenueof12millionyuan,thesalescostof8millionyuan.Theinventoryturnoverwas(B)P71A.13.3times,B.16times,C.20ti
