1, financial management is represented by a converge on () management
A, using the value ; B, the value of
C, labor Factor D , the physical volume of
2, a number of options compared to the criterion slip away from the smaller procedures, the risk ()
; A, the greater the ; B, the smaller the
C, 2 independent ; D, can not determine
3, bond funds generally lower than the cost of common stock, the cardinal reason is ().
A, less the cost of bond financing ; B, bonds less
C, fixed interest bonds ; D, bond interest rates are tax efficacy
4, income per share rate of change relative to interest rates a multiple of profit before tax rate of change, that is ().
A, operating leverage B, the financial leverage
C, consolidated leverage ; D, the peripheral cost of capital
5 , the following in a long-term investment decisions is the static index (.)
A, profitability index B, ROI
C, the net present value ; ; D, internal rate of return
6, the following items, not part of the credit conditions of the ()
A, cash discount B, volume discounts
C, the credit period D, discount period
7, money funds is a ()
A, penniless liquidity and mighty profitability B, needy liquidity and lusty profitability
C, poor liquidity profits poor D, strong profitability, strong liquidity
8, legal reserve to the registered capital () may no longer be extracted.
A, 55 ‰ B, 50 ‰
C, 35 ‰ D, 25 ‰
9, compared cost of funds should be made () to a minimum.
A, consolidated capital cost of B, the marginal cost of capital
C, the cost of debt chief ; D, equity capital
10, in calculating the current ratio, quick ratio and cash ratio of three indicators, will need to use project ()
A, current assets ; B, current liabilities
C, liquid assets ; D, monetary funds
11, respective to the bond financing, the disadvantage of equity financing ()
A, fund-raising speed B, financing costs are high
C, fewer financing limitations D, financial risks
12, each opening equal amounts of income and expenditure is phoned ()
A, ordinary annuity B, perpetuity
C ,-you-go stipend D,
Supra Footwear, deferred annuity
13, following the outlook of financial management objectives, which 1 is the best point of view ()
A, profit maximization B, profits or share capital most lucrative
C, the highest commerce value D, the maximum return on investment
14, according to a company bank borrowing rate of 10% to 20 million, bank loans of 20% required to maintain the balance as compensation, the actual borrowing interest rate ()
A, 10% B, 12%
C, 12.5% D, 20%
15, if a stock's beta coefficient is less than 1, indicating that ()
A, market risk,
Kids' Supra Skytop Shoes, the risk is less than the B, the risk is greater than the overall market risk
C, the risk is 1 times the market risk D, the risk is equal to the market risk
16, between enterprises and by funding The financial relationship is ()
A, claims ownership of narratives between
C. B. relationship between debt capital settlement D.
17. capital revitalization factor is equal to ()
A, compounding the reciprocal of the present value of coefficient B, the final value of the coefficient of the contrary of compounding
C, the inverse of an annuity factor present value of D, the reciprocal of the annuity factor
18 compare the cost of funds ought be made () to a minimum.
A, consolidated capital cost of B, the marginal cost of capital
C, the cost of debt capital ; D, equity capital
19, including the construction period of the investment payback period is ()
A, the net present value of years of zero B, period of zero net cash flow
C, the additive number of years of zero net present merit D, the cumulative net cash flow to zero the digit of years
20, following the purchasing power of the securities can better avoid the risk that the ( ;)
A, corporate bonds, B, Treasury
C, preferred stock D, common stock
21, companies will get busy in accounts acceptable financing, and give the income to provide in additional zones for accounts acceptable The ()
A, management costs B, bad debts in the
C, the shortage of cost D, the opportunity cost
22, the following depreciation of fixed assets ()
A, overhaul weakened B, the month additional
C, operating lease D, have been fully depreciated
23, the starting point for the preparation of a comprehensive budget is ()
A, the creation budget of B, bargains budgets
C, product cost estimate D, projected income statement
24,
Women's Supra Skytop II, the following fund-raising mode, accustom to heave short-term capital is ()
A, commercial credit B, issuing shares
C, issuance of bonds D, financing Rental
25, the quick ratio is generally trusted namely the most suitable ratio ()
A, 2:1 B, 1:1
C, 1:0.75 D, 0.75:1
26, the retinue project is not part of the honor conditions ()
A, cash discount B, volume discounts
C credit period D,
Supra Trainers, discount period
27, intangible assets,
Supra Skytop III Shoes, wastage of small fixed assets, depreciation of the most gainful manner ( ;)
A, the average depreciation of long B, long fast depreciation
C, short time average depreciation D, short-term fast depreciation
28, the statutory surplus reserve to the registered capital () may no longer be extracted.
A, 55 ‰ B, 50 ‰
C, 35 ‰ D, 25 ‰
29, the following budget is the operational budget is ()
A, cash earnings and disburse budget of B, projected proceeds expression
C, manufacturing cost estimates D, zero-base budget
30, in calculating the present ratio, quick ratio and money ratio of 3 indicators, ambition absence to use project ()
A, current assets ; B, current liabilities
C, fluid assets D, financial funds
31, companies will comesintoseffect in accounts receivable financing, and give up income to invest in other areas as accounts receivable ()
A, management costs B, bad debts in the
C, the absence of cost D, opportunity cost
32, from the enterprise market value, the most helpful depreciation form ()
A, the average depreciation of long B, long fast depreciation
C, short time mean depreciation D, short-term quick Depreciation
33, the beginning point for the readiness of a comprehensive budget is ()
A, the production budget of B, sales budget
C, the product cost estimate D, projected income statement
34, the following cost must belong to price center appraisal and control arrows ()
A, product cost B, during the cost
C, non-controllable costs D, obligation cost
35, the quick ratio is generally believed that the most fitting ratio ()
A, 2:1 B, 1:1
C, 1:0.75 D, 0.75:1
36, bad debt losses and accumulation costs are ( ) of the attentions.
A, development of billing policies ; B, development of credit plan
C, evolution of credit standardsD, determine the credit terms
37, to encounter the economic order quantity (.)
A, changes in variability of orders greater than the cost of storage costs
B, alterations in arraying cost less than the variability of storeroom costs
C, ; changes in the cost of ordering is not equal to changes in the cost of storage
D, changes of ordering cost equal to the change of storage costs
38, reserve reaches of the registered capital ( ), you can no longer extract
.
A, 55% ; B, 50%
C, 35% D, 25%
39, according to China's relevant regulations, stock may not ()
A, equality issue ; B, issued at a discount
C, current price publish ; D, issued at a premium
40, when the company current ratio is greater than 1 increase the going capital loan rate will migrate current flow
().
A, addition B, the same
; C, lower D, precarious
41, always aspects of business and financial relationships The elite is. ()
A. B. economic interests The allocation of funds between
C. Claims and liabilities D. Investment and investment relations are
42, the premier part of the financial activities is. ()
A, financing activities, B, investment activities
B, C, capital action D, the income delivery activities
43, the present value of compound interest factor. ()
A, must be smaller than 1B, must equal 1
C, may be less than or equal to 1 D, may be less than zero
44, while the Regular interest bonds, the first headmaster at manhood appointment, whether the mart interest rate higher than the coupon rate, bond cost. ()
A, premium B, equivalent
C, discount D, the first three are not
45, finance rent period is generally over the economic life of assets. ()
A, 50% B, 80% C, 30% D, 100%
46, the following circumstances under which the consumer will place commercial credit costs? ()
A, the seller does not attempt cash discounts B, the seller in cash discounts, the purchaser does not enjoy the cash discount
C, the tradesman in cash discounts, the consumer to enjoy the cash discount D, seller stretched the disbursement time
47, if the company did not issue preferred shares, and no fixed debt, the financial leverage. ()
A, equal to the 1B, extra than 1
C, less than 1 D, there is no
48, enterprise access to financial leverage to the prelude is. ()
A, EBIT> Interest B, net profit of> interest
C, one operating margin of> interest rate debt D, net profit margin> debt interest rate
49, in use EPS-EAIT analysis to resolve the optimal capital framework is based on () is the same as the basis for determination production.
A, EBIT B, net C, a absolute profit of D, earnings per share
50, cash basis calculated on the basis of the solvency indicator is. ()
A, current ratio B, the cash ratio
B, C, quick ratio D, asset-liability ratio
51 the cost of their action can be divided into ().
A, firm cost, variable cost and mixed cost-B, narrated costs and narrated costs
C, cash costs and non-cash costs ; D, production costs and non-production costs
52,
Supra Muska Skytop Shoes, the following does not belong in the cost of the project ().
A, straight substances B, direct fatigue
C, manufacturing costs D, management fees
53, when the financial leverage factor of 1, the following statements is correct (.)
A, pre-tax profit growth of zero B, EBIT zero
C, interest and favored bonuses to zero D, the fixed cost is zero
54, in particular the enumeration of the cost of capital , do not consider the financing costs is ().
A, the cost of debt B, the cost of retained earnings
C, the cost of ordinary shares in D, long-term lending costs
55, owner's equity ratio and the rate of assets and liabilities and should be ( .)
A, is equal to 1 B, is greater than 1
C, less than 1 D, greater than or equal 1
56, reflects the various functional departments within the enterprise is ()
A, B. Claims of ownership relations between
C. debts ; D. financial settlement between
57. The following budget is an operational budget ()
A, cash receipts and payments budget B, anticipated income
C, manufacturing cost estimates D, zero-based allowancing
58, the final value of compound interest factor equal to ()
A, compounding the reciprocal of the present value of coefficient B, the ultimate value of the coefficient of the mutual of the compounding
C, the reciprocal of the annuity present value factor D, the reciprocal of the annuity factor
59, the net present value is 0, then there are ()
A, present value of the index greater than 1 B, present value of the index is less than 1
C, present value of the index for the 1 D, the present value of index 0
60, following the purchasing power of the securities can better avoid the risk that the ()
A, Corporate Bond B, Treasury
C, preferred stock ; D, mutual stock
61, 10% anniversary interest rate on a loan, the bank necessitated to maintain compensating poise basis at 20% level, then the loan's efficacious amuse rate is ( .)
A, 10% B, 8% C, 12.5% D, 14.5%
62, the following rights, the rights do not belong to common shareholders was (.)
A, the company management B, share the surplus power
C, stock options D, priority delivery of the remaining property
63, the best of corporate financial management objectives are ( )
A, value maximization B, profit maximization
C, maximum profit per share D, enterprise value maximization
64, general , the maximum corporate financing cost of capital is ().
A, issuance of bonds B, long-term loans
C, issued ordinary shares of D, the issue of preferred
65, relative to equity financing and words, the disadvantage of bank loans ().
A, fund-raising slow B, financing costs are lofty
C, less financing constraints D, financial risks
66, the following best reflects the finishing of objectives of financial treatment degree indicators ()
A, the stock price B, product cost
C, profits D, investment rate of return
67, the end of each equal quantity of income and expenditure as ()
A, Ordinary Annuity B, perpetuity
C, instant rente D, deferred annuity
68, relative to equity financing, the disadvantage of bank loans ()
A, slow funding B, the high cost of financing
C, less financing constraints D, financial risks
69, according to a company bank borrowing rate of 10% to 20 million, bank loans of 20% required to maintain the balance as compensation, the The effective interest rate loan ()
A, 10% B, 12%
C, 12.5% D, 20%
70, if a stock's beta coefficient is less than 1, indicating that ()
A, the risk is less than the overall market risk of B, the risk is greater than the overall market risk
C, the risk is 1 times the risk of the market D, the risk is equal to the market risk
Financial Management Multiple Choice ( ambition po
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