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1、财务管理学--阶段测评四(Financialmanagement--phaseassessmentfour)Financialmanagement--phaseassessmentfourResults:96pointsFirst,atotalof30questionsradioSubjectnumber:1,thesubjectscore:2points,incomparison,dividendpolicyenablesthecompanytohavegreaterflexibilityindividendpayout.A,fixedrateBandresidualdividend
2、sC,lownormaldividendplusextradividendDfixeddividendsLowernormaldividendsplusextradividendsaremoreflexible.Standardanswer:Ccandidatesanswer:Csubjectscore:2pointsSubjectnumber:2,subjectscore:2points,consumptiontaxandstampdutyare(A),turnovertaxandpropertytax,respectivelyB,incometaxandbehaviortaxC,r
3、esourcetaxandbehaviortaxD,turnovertaxandbehaviortaxTheconsumptiontaxisaturnovertax,andstampdutyisabehaviortax.Standardanswer:Dcandidatesanswer:Dsubjectscore:2pointsSubjectnumber:3,subjectscore:2,highgrowthenterprisesinordertokeepthestockpriceatareasonablelevel,toavoidthestockpriceistoohightoredu
4、ceinvestorsandadoptdividendpolicyfor()A,cashdividendsB,stockdividendsC,liabilities,dividendsD,propertydividendsTheissueofstockdividendscankeepstockpricesatareasonablelevel,avoidingthelossofstockduetoexcessivestockprices.Standardanswer:Bcandidatesanswer:Bsubjectscore:2pointsItemnumber:4thescore:2
5、intaxmethod,notonlycanbeleviedadvaloremrate,canalsobeimplementedfromtheamountoftaxisleviedquota(A),VATB,GSTC,salestaxD,resourcetaxTheconsumptiontaxcanbeleviedadvaloremrate,canalsobeimplementedfromtheamountoftaxablequota.Standardanswer:Bcandidatesanswer:Bsubjectscore:2pointsSubjectnumber:5,subjec
6、tscore:2points,thesaleofgoodsbyinstallments,productsalesrevenueshouldbeachievedfor()A,whentheproductisissuedB,whentheproductishandedoverC,afterreceiptofpaymentDandthedateofpaymentstipulatedinthecontractWhensellinggoodsbyinstallments,thesalesproceedsshallbeconfirmedonthedateofpaymentstipulatedint
7、hecontract.Standardanswer:Dcandidatesanswer:Dsubjectscore:2pointsSubjectnumber:6,subjectmatter:2points,thecoreissueofdividendpolicyis()A,determinethedividendpayoutratioB,meettherequirementsofshareholdersC,inlinewithnationall