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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.financialrisk,D.operationrisk2.,theMMth
2、eoryofcapitalstructurebelongsto(A)P108A.financingtheory,Binvestmenttheory,CprofitandlossanddistributiontheoryDcapitaloperationtheory3.thefollowingeconomicoperationswillincreasethespeedratiooftheenterpriseis(A)P68Asellsstockmerchandise,Brespondstoreceivables,Cbuysshorttermbonds,andDusesfixedassetsto
3、makelong-terminvestmentsabroad4.whenthecouponrateofthebondislessthanthemarketinterestrate,thebondissueshouldbe(C)supplementedbyP60A.premiumissue,Bparvalueissue,Cdiscountissue,Dequivalentissue5..Earlyintheyearinthebank2000yuan,theannualinterestrateof3%,accordingtocompoundinterestcalculationmethod,at
4、theendofthirdyearshecangettheamountof1(D)A2000yuan,B2180yuan,C2191.0yuan,D2185.45yuanThe6.presentvalueindexmethodismoresuitablefortheinvestmentofthetwoschemes(A)P258AinequalityisthecasewhereBisequalCisequalinthefirstphaseandthenunequal.Disunequalinthefirstphaseandthenequalinthelatter.7.,theaveragen
5、umberofcommonsharesissuedbyanenterpriseis18millionshares,earning2.58yuanpershare.Surplusfundandpublicwelfarefundtotaled6million966thousandyuan,andtheenterprisehadnopreferencesharesandnoretainedprofits.Thedividendpershareoftheenterpriseis(B)A.2.11yuan,B.2.19yuan,C.2.58yuan,D.3.95yuanTheinverseofthe8
6、.P/Eratiocanbeconsideredas(B)P56A.equitymultiplierBinvestmentreturnCdebtsinkingfundcoefficientDinvestmentrecoveryfactor9.thefollowingexpenditureitemsshallnotbeincludedintheenterprisecostexpenditurerangeis(C)P331A.directsalaryBotherdirectexpenditureCforeigninvestmentexpenditureDfinancialexpense10.an
7、enterpriseinventoryatthebeginningof400thousandyuan,theendofthestockis600thousandyuan,theannualsalesrevenueof12millionyuan,thesalescostof8millionyuan.Theinventoryturnoverwas(B)P71A.13.3times,B.16times,C.20ti