22秋西南大学机考[0053]《财务管理学》参考资料（随机题）

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【西南大学】[机考][0053]《财务管理学》
试卷总分:100    得分:100
第1题,在采用5C评估法进行信用评估时最重要的因素是
A.品德
B.能力
C.资本
D.抵押品
正确资料:


第2题,融资租赁又称为财务租赁有时也称为资本租赁下列各项中不属于融资租赁范围的是
A.根据协议，企业将某项资产卖给出租人，再将其租回使用
B.由租赁公司融资融物，由企业租入使用
C.租赁期满，租赁物一般归还给出租者
D.在租赁期间，出租人一般不提供维修设备的服务
正确资料:


第3题,现金折扣一般为发票金额的
A.2%～6%
B.2%～4%
C.1%～5%
D.1%～7%
正确资料:.1%～5%


第4题,若净现值为负数表明该投资项目
A.投资报酬率小于零，不可行
B.为亏损项目，不可行
C.投资报酬率不一定小于零，因此也有可能是可行方案
D.投资报酬率没有达到预定的折现率，不可行
正确资料:.投资报酬率没有达到预定的折现率，不可行


资料来源：谋学网（www.mouxue.com）,在对存货采用ABC法进行控制时应当重点控制的是
A.数量较大的存货
B.占用资金较多的存货
C.品种多的存货
D.价格昂贵的存货
正确资料:.占用资金较多的存货


第6题,在筹资总额和筹资方式一定的条件下为使资本成本适应投资报酬率的要求决策者应进行
A.追加筹资决策
B.筹资方式比较决策
C.资本结构决策
D.投资可行性决策
正确资料:


第7题,企业同其被投资单位之间的财务关系反映的是
A..经营权与所有权关系
B.债权债务关系
C.投资与受资关系
D.债务债权关系
正确资料:.投资与受资关系


第8题,公司提取的公积金不能用于
A.弥补亏损
B.扩大生产经营
C.增加注册资本
D.集体福利支出
正确资料:


第9题,E公司全部长期资本为5000万元债务资本比率为03债务年利率为7%公司所得税税率为25%在息税前利润为600万元时税后利润为300万元则其财务杠杆系数为
A.1.09
B.1.21
C.1.32
D.1.45
正确资料:


资料来源：谋学网（www.mouxue.com）,投资决策评价方法中对于互斥方案来说最好的评价方法是
A.净现值法
B.获利指数法
C.内含报酬率法
D.平均报酬率法
正确资料:


第11题,下列各项不会影响公司债券估值变化的是
A.债券的市场价格
B.债券的票面利率
C.市场利率
D.付息方式
正确资料:.债券的市场价格


资料来源：谋学网（www.mouxue.com）,在互斥决策或非常规项目决策中应最好选用
A.内含报酬率法
B.净现值法
C.获利指数法
D.投资回收期法
正确资料:.净现值法


第13题,资本结构决策的每股收益分析法体现的目标包括
A.股东权益最大化
B.股票价值最大化
C.公司价值最大化
D.利润最大化
E.资金最大化
正确资料:


第14题,现金折扣是在顾客提前付款时给予的优惠"2／10n／30"的含义包括
A.如果在发票开出10天内付款，可以享受2%的折扣
B.如果在发票开出10天内付款，可以享受20%的折扣
C.信用期限为30天，这笔货款必须在30天内付清
D.信用期限为10天，这笔货款必须在10天内付清
E.折扣期限为10天，这笔货款必须在10天内付清
正确资料:,C


资料来源：谋学网（www.mouxue.com）,企业的长期筹资渠道包括
A.政府财政资本
B.银行信贷资本
C.非银行金融机构资本
D.其他法人资本
E.民间资本
正确资料:EDB


第16题,下列关于β系数的说法中正确的有
A.β系数度量了股票相对于平均股票的波动程度
B.β=2，说明股票的风险程度也将为平均组合的2倍
C.β=0.5，说明股票的波动性仅为市场波动水平的一半
D.证券组合的β系数是单个证券β系数的加权平均，权数为各种股票在证券组合中所占的比重
E.β系数一般不需投资者自己计算，而由一些投资服务机构定期计算并公布
正确资料:E


第17题,利润与现金流量的差异主要表现在
A.购置固定资产付出大量现金时不计入成本
B.将固定资产的价值以折旧或折耗的形式计入成本时，不需要付出现金
C.现金流量一般来说大于利润
D.计算利润时不考虑垫支的流动资产的数量和回收的时间
E.只要销售行为已经确定，就应计入当期的销售收入
正确资料:EB


第18题,证券组合的风险报酬是投资者因承担可分散风险而要求的超过时间价值的那部分额外报酬
对
错
正确资料:


第19题,在计算营业现金流量时应将机会成本视为现金流出
对
错
正确资料:


资料来源：谋学网（www.mouxue.com）,现金持有成本与现金余额成正比例变化而现金转换成本与现金余额成反比例变化
对
错
正确资料:


第21题,循环协议借款不具有法律约束力不构成银行必须给企业提供贷款的法律责任而信用额度借款具有法律约束力银行要承担额度内的贷款义务
对
错
正确资料:F


第22题,固定资产投资方案的内含报酬率并不一定只有一个
对
错
正确资料:


第23题,信号传递理论认为股利政策包含了公司经营状况和未来发展前景的信息
对
错
正确资料:


第24题,融资租赁的固定资产视为企业自有固定资产管理因此这种筹资方式必然会影响企业的资本结构
对
错
正确资料:


资料来源：谋学网（www.mouxue.com）,在一定的产销规模内固定成本总额相对保持不变如果产销规模超出了一定的限度固定成本总额也会发生一定的变动
对
错
正确资料:


第26题,某股票投资者拟购买甲公司的股票该股票刚支付的每股股利为24元现行国库券的利率为12%股票市场的平均风险报酬率为16%该股票的β系数为151假设股票股利保持不变目前该股票的市价为15元/股该投资者是否应购买2假设该股票股利固定增长增长率为4%则该股票的价值为多少
正确资料:</strong><br/>(1)R=12%+1.5×（16%－12%)=18%</p><p>V=2.4/18%=13.33（元）</p><p>因为计算得到的股票价格小于目前市价，所以不应购买。</p><p>(2)<img class="kfformula" src="data:image/png;base64,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" data-latex="{d}_{0}=2.4"/>元</p><p><img class="kfformula" src="data:image/png;base64,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" data-latex="{d}_{1}=2.4\times (1+4\% )=2.496"/>元</p><p>g=4%</p><p>V=2.496/(18%-4%)=17.83元</p><p><br/>               
                                                                                                                        <br/>


第27题,
正确资料:


第28题,小李每年年初存入银行50元银行存款利息率为9%计算第10年年末的本利和FVIFA9%9=13021FVIFA9%10=15193FVIFA9%11=17560
正确资料:</strong><br/><img class="kfformula" src="data:image/png;base64,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" data-latex="{XFVA}_{10}=A\times {FVIFA}_{9\% ,10}\times (1+i)=50\times 15.193\times (1+9\% )=828元"/><br/></p><p>故第10年年末本利和共828元。               
                                                                                                                        <br/>


第29题,
正确资料:


资料来源：谋学网（www.mouxue.com）,简述与利润最大化目标相比以股东财富最大化作为企业财务管理目标的优点
正确资料:</strong><br/>（1）股东财富最大化目标考虑了现金流量的时间价值和风险因素，因为现金流量获得时间的早晚和风险的高低会对股票价格产生重要的影响；（2）股东财富最大化能够在一定程度上克服企业在追求利润上的短期行为，因为股票的价格很大程度上取决于企业未来获取现金流量的能力；（3）股东财富最大化反映了资本与报酬之间的关系，因为股票价格是对每股股份的一个标价。               
                                                                                                                        <br/>


第31题,
正确资料:


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