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高自考财务管理学历年真题大全二2009-1

高自考财务管理学历年真题大全二2009-1
高自考财务管理学历年真题大全二2009-1

全国2009年1月高等教育自学考试

一、单项选择题(本大题共20小题,每小题1分,共20分) 1.与企业价值最大化目标相比,利润最大化的特点是( ) A.考虑了风险与报酬的关系 B.利用时间价值原理进行计量 C.有利于克服追求短期利益行为 D.按照收入费用配比原则计算

2.在财务管理各环节中,需要拟定备选方案并采用一定的方法从中择优的管理环节是

( )

A.财务预测

B.财务决策

C.财务计划

D.财务控制

3.在公司中,负责利润分配方案制订工作的一般是( ) A.股东大会 B.董事会 C.企业经理 D.财务人员

4.关于先付年金现值计算公式正确的是( ) A.V 0=A ·PVIFA i,n-1-A B.V 0=A ·PVIFA i,n+1-A C.V 0=A ·PVIFA i,n-1+A D.V 0=A ·PVIFA i,n+1+A

5.用于比较预期收益不同的投资项目风险程度的指标是( ) A.标准离差率 B.标准离差 C.预期收益的概率 D.预期收益

6.若企业以债转股的形式筹资,其筹资动机是( ) A.调整企业资本结构 B.追加对外投资规模 C.新建企业筹集资本金 D.扩大企业经营规模

7.ABC 公司每股利润为0.8元,市盈率为15,按市盈率法计算,该公司股票的每股价格为( ) A.12元 B.14元 C.15元 D.18.75元

8.与股票筹资相比,银行借款筹资方式的优点是( ) A.财务风险小 B.还款期限长 C.筹资速度快 D.筹资数额大

9.货币资金最佳持有量总成本的计算公式TC=FC QM

DM

HC 2QM ?+?中,HC 表示的是( ) A.货币资金的总成本 B.货币资金的转换成本

C.货币资金的持有成本

D.货币资金最佳持有量

10.某投资项目原始投资100万元,使用寿命10年,已知该项目第10年的营业现金净流量为25万元,期满处置固定资产残值收入及收回流动资金共计8万元,则该项目第10年的净现金流量为( ) A.8万元 B.25万元 C.33万元 D.43万元

11.计算固定资产折旧额时,需要考虑投资利息的计算方法是( ) A.年金法 B.工作量法 C.年数总和法 D.年限平均法

12.企业对外投资活动中,由于发生汇率变动所引起的投资风险是( ) A.利率风险 B.市场风险 C.通货膨胀风险 D.外汇风险

13.某企业以少量的自有资产为基础,通过举债取得企业重组所需资金,这种并购投资方式是( ) A.现金收购 B.股票收购 C.卖方融资 D.杠杆收购

14.按照费用计入产品成本的方法,生产经营费用可分为( )

A.直接费用和间接费用

B.变动费用和固定费用

C.可控费用和不可控费用

D.制造费用和期间费用

15.工业企业成本计划包括的内容是()

A.主要产品单位成本计划、全部产品成本计划和期间费用预算

B.全部可比产品的总成本计划、全部不可比产品的总成本计划和期间费用预算

C.主要产品单位成本计划、各主要可比产品总成本计划和全部不可比产品成本计划

D.各主要可比产品总成本计划、全部不可比产品总成本计划和期间费用预算

16.下列产品寿命周期成本项目中,属于运行维护成本的是()

A.设计成本

B.开发成本

C.制造成本

D.维修成本

17.企业给予在规定日期以前付款的客户价格优惠是()

A.销售折让

B.商业折扣

C.现金折扣

D.销售退回

18.某企业只生产甲产品,其单位变动成本为100元,固定成本总额为100000元,每件售价

为150元。则甲产品的保本销售量是()

A.1000件

B.2000件

C.3000件

D.4000件

19.按照市场上近期发生的类似资产的交易价格来确定被评估资产价值的方法是()

A.收益法

B.市场法

C.重置成本法

D.相关比例法

20.债权人进行财务分析时,重点关注的财务比率通常是()

A.销售利润率

B.存货周转率

C.资产负债率

D.市盈率

二、多项选择题(本大题共10小题,每小题2分,共20分)

21.企业财务管理区别于其他管理的特点有()

A。它是一种价值管理 B.它是一种实物管理

C.它是一种综合性管理

D.它是一种专门化管理

E.它是一种集中化管理

22.单项理财活动目标按财务管理内容可划分为()

A.企业价值目标

B.利润目标

C.筹资管理目标

D.收益分配目标

E.投资管理目标

23.下列关于投资风险与概率分布的表述中,正确的有()

A.预期收益的概率分布总是连续式的

B.预期收益的概率分布越集中,投资的风险程度越小

C.预期收益的概率分布越集中,投资的风险程度越大

D.只有预期收益相同时,才能直接用收益的概率分布分析投资的风险程度

E.只有预期收益不同时,才能直接用收益的概率分布分析投资的风险程度

24.企业筹资的具体动机有()

A.新建筹资动机

B.扩张筹资动机

C.调整筹资动机

D.双重筹资动机

E.分配筹资动机

25.下列企业融资方式中,属于直接融资的有()

A.发行股票

B.银行贷款

C.票据贴现

D.发行债券

E.从国际金融机构借款

26.现行转账结算中,同时适用于同城和异地结算方式的有()

A.汇兑结算

B.托收承付结算

C.委托收款结算

D.商业汇票结算

E.银行本票结算

27.采用原始价值对固定资产进行计价,其用途有()

A.反映固定资产的新旧程度

B.反映对固定资产的原始投资

C.便于对固定资产进行重新估价

D.反映企业固定资产规模和生产能力

E.反映企业当前实际占用的固定资金

28.并购给企业带来的财务协同效应有()

A.合理避税

B.降低资本成本

C.增强负债能力

D.增强经营协同性

E.获取某些特殊资产

29.企业目标成本的分解方法一般有()

A.按产品的结构分解

B.按产品的创造过程分解

C.按产品的重要程度分解

D.按产品的盈利能力分解

E.按产品成本的经济用途分解

30.采用比率分析法进行财务分析时,常用的财务比率有()

A.相关比率

B.结构比率

C.行业比率

D.动态比率

E.历史比率

三、简答题(本大题共4小题,每小题5分,共20分)

31.简述企业财务预测的概念及工作步骤。

32.简述投资风险价值的含义及表示方法。

33.简述企业财务人员如何实施对固定资产的现场管理。

34.简述企业清算财产的概念及包括的范围。

四、计算题(本大题共4小题,第35、36题每题5分,第37、38题每题10分,共30分)

35.某企业计划筹集资金1 000万元,有关资料如下:

(1)按溢价发行企业债券,债券面值总额为330万元,发行价格总额为350万元,票面年利率为10%,期限为3年,每年支付利息,筹资费用率为3%;

(2)平价发行优先股总价为250万元,筹资费用率为3%,预计年股利率为12%;

(3)发行普通股总价400万元,每股发行价格10元,筹资费用率为5%。预计每年每股股利均为1.3元。

该企业所得税税率为25%。

要求:(1)分别计算债券成本、优先股成本、普通股成本;

(2)计算该企业加权平均资本成本。(债券权数按发行价格计算)

(注:计算过程及结果均保留小数点后2位)

36.某企业2007年实现销售收入2 480万元,全年固定成本总额为570万元,变动成本率为55%,所得税率为25%。2007年按规定用税后利润弥补上年度亏损40万元,按10%提取盈余公积金。假设2007年年初未分配利润为零,向投资者分配利润的比率为可供分配利润的40%。

要求:(1)计算2007年税后利润;

(2)计算2007年提取的盈余公积金;

(3)计算2007年可供分配的利润;

(4)计算2007年年末的未分配利润。

(注:计算结果保留小数点后两位)

37.东方公司拟进行证券投资,备选方案的资料如下:

(1)购买A公司债券。A公司债券的面值为100元,期限为2年,票面利率为8%,每年

付息一次,到期还本,当前的市场利率为10%,东方公司按照A公司发行价格购买。

(2)购买B公司股票。B公司股票现行市价为每股14元,基年每股股利为0.9元,预计以后每年以6%的固定增长率增长。

(3)购买C公司股票。C公司股票现行市价为每股13元,基年每股股利为1.5元,股利

分配将一直实行固定股利政策。

假设东方公司股票投资的期望报酬率为12%。(PVIF l0%,2=0.826;PVIFA l0%,2=1.736)

要求:(1)计算A公司债券的发行价格;

(2)计算A公司债券的最终实际收益率;

(3)计算B公司股票的内在价值;

(4)计算C公司股票的内在价值;

(5)根据上述计算结果,分析东方公司是否应投资上述证券。

(注:计算结果保留小数点后两位)

38.永达公司2007年简化的资产负债表如下:

资产负债表

永达公司2007年12月31日单位:万元

该公司2007年其他有关财务指标如下:

(1)长期负债与所有者权益之比等于0.5;

(2)销售收入与总资产之比(总资产按年末数计算)等于2.5;

(3)应收账款周转天数为36天(应收账款平均余额与应收账款年末余额相等;一年按360天计算;该企业本年没有销售退回、销售折让和销售折扣);

(4)存货周转率为5次(存货按年末数计算,销货成本为5000万元);

(5)销售净利率为5%。

要求:

(1)计算该公司2007年资产负债表中空白处的项目金额;(列出计算过程)

(2)计算该公司2007年净资产利润率(净资产按年末数计算)。

五、论述题(本大题10分)

39.试述“五C”评估法的内容。

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