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1、旅游企业财务管理B卷一、单选题1、资金的时间价值指的是（D）A、价值B、风险C、机会成本D、差额价值2、我国目前企业所得税税率为：（B）A、20%B、25%C、30%D、33%3、通常称普通年金指的是（B）A、先付年金B、后付年金C、递延年金D、永续年金4、投资者由于冒着风险进行投资而获得的超过资金时间价值的额外收益，称为（C）A、投资时间价值B、投资期望报酬C、投资风险价值D、投资必要报酬5、在下列各项年金中，无法计算出确切终值的是（D）A、后付年金B、先付年金C、递延年金D、永续年金6、下列事项中不属于
2、非系统风险的是（B）A、经营风险B、财务风险C、通货膨胀风险D、经济繁荣7、按照资金的来源渠道分类，筹资可分为权益性筹资和（C）A、短期筹资B、长期筹资C、负债性筹资D、资本性筹资8、下列属于筹资过程中用资费用的是（A）为保证设计质量和设计深度，根据国家建设部《建筑工程设计文件编制深度规定》的要求，结合园林专业和建筑专业的情况，对园林景观方案设计文件编制深度的规定作适当补充和调整，特作如下说明。enforcedthermalinsulationstartscheckingsystem,issuedbythe
3、thermalinsulationconstructionbeforeyoustarttonotice,transferinspectionofupperandloweroperationandtransferofrecords.Foroutdooroperation,pipelineequipmenttoeffectivelycarryouttheinsulationwaterproofmeasuresfailtoinstallprotectivepanelsinpartwiththreetarpauli
4、ncover,topreventinsulationfrommoisture.InsulationseamMichaelJackson5mm,joints,joints>100mm,insulationthicknesstolerance(+10MM~–5mm),appropriatematerialelasticbanding,spacingaccordingtothedesignrequirements,rigidinsulationsoftmaterialsforconstructionjointst
5、ight;Andlarge-diameterverticalpipeforhightemperaturepipelineinstrictaccordancewithdesigndrawingscalledfortheestablishmentofexpansionjointsandholdingbracket;Designrequirementsintoaremovabletypeofinsulation,instrictaccordancewithspecificationsdisconnectfromt
6、heotherinsulation;Surfaceinsulationboardsinthetechnologyofplasteringconstructionofwovenclothtopreventpollutionandprotectivepanelsflushwiththesurfaceinterface,tightandclean.Sitemeasurementofinsulationboardsforelbowshapecutting,ensurethateachpieceoflappedtra
7、ffic,arctransitionofnatural,beautiful,screwsup.Stampedeoutsideconstructionpersonnelisstrictlyprohibitedandshelveobjectsdirectlyontheoutershield.Inordertopreventthepollution-proneheater,channelareaofsecondarypollutionoflarge-diameterpipesandotherequipment,w
8、eavingcloth,anderectionoftheseparationplatformforpreservation.Thermalinsulationconstruction,on-hooktackweldedtotheconsolidatedline,toensureevenlyspaced,andthehooknaileddown...Seenextpageflowchartmanagementpro
