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1、财务管理学测评1（Financial management evaluation 1）Financial management - phase assessment 1First, a total of 30 questions radioSubject number: 1, subject score: 2 pointsThe greater the gap between the possible and expected values (i.e., the standard deviation), the greater the risk of a random variableA, t
2、he biggerB, smallerC, mediumD, unable to judgeThe greater the standard deviation is, the greater the risk that the greater the likelihood of deviation from the desired value, the greater the risk.Standard answer: ACandidates answer: AThe score is 2Subject number: 2, subject score: 2 pointsThe intere
3、st rate used to indicate the time value of a fund is usually considered ()A, bank borrowings at the same rateB, bank deposits at the same rateC, average profit margins of social capital without risk and inflationD and weighted capital costsIn general, the average profit margin of social capital when
4、 there is no risk and inflation is used as the time value of money.Standard answer: CCandidates answer: CThe score is 2Subject number: 3, subject score: 2 pointsThe future situation can not be fully defined, but the probability of the occurrence of various conditions is known as the investment decis
5、ion, called () investment decision.A, deterministicB, riskC, uncertaintyD or more is wrongThe future situation can not be fully defined, but the probability of occurrence of all kinds of circumstances is known as the investment decision, which belongs to risky investment decision.Standard answer: BC
6、andidates answer: BThe score is 2Subject number: 4, subject score: 2 pointsStandard deviations can only be used to compare (the) degree of risk of the same project.A, expected earningsB and standard deviation ratioC, profitD, earnings per shareStandard deviations can only be used to compare the risk
7、 levels of projects with the same expected earnings, and can not be used to compare risk levels of projects with different expected benefits.Standard answer: ACandidates answer: AThe score is 2Subject number: 5, subject score: 2 pointsOn the basis of the present value coefficient of the ordinary ann
8、uity, the period is reduced by 1, and the coefficient plus 1 is calculatedPresent value of A and prepaid annuityPresent value coefficient of B and after paymentC, present value of sustainable annuityPresent value of D and deferred annuityThis paper examines the relation between present value coeffic
9、ient formula of prepaid annuity and present value coefficient of general annuity.Standard answer: ACandidates answer: AThe score is 2Subject number: 6, subject score: 2 pointsThe financial leverage factor of a company is 2, and the EBIT is expected to increase by 15%. The earnings per share of commo
10、n stock will increase if other conditions remain unchangedA, 20%B, 30%C, 15%D, 40%2*15%=30%Standard answer: BCandidates answer: BThe score is 2Subject number: 7, subject score: 2 pointsThe financing of enterprises to acquire equipment and increase market supply is () financing motive.A, newB, dilati
11、onC, adjustD, doubleThe meaning of the motive of expanding financing is discussed.Standard answer: BCandidates answer: BThe score is 2Subject number: 8, subject score: 2 pointsThe following is not the advantage of stock financing.A, financing riskB has no fixed dividend burdenC, can improve the cred
12、ibility of the companyD, no fixed expiration dateStock financing has no fixed expiration date, no fixed dividend burden and little financing risk.Standard answer: ACandidates answer: AThe score is 2Subject number: 9, subject score: 2 pointsDiscounting a bill belongs to () means of raising funds.A, b
13、ank borrowingsB, financial leasingC, commercial creditD, commercial bill of exchangeBill discounting belongs to commercial credit financing.Standard answer: CCandidates answer: CThe score is 2Subject number: 10, subject score: 2 pointsThe company shall not arbitrarily increase or decrease the amount
14、 of capital unless it is made by the general meeting of shareholders in order to increase or decrease capital, and act in accordance with the statutory procedures, which shall be the principle of the principle of capital management.A, capital determinationB, capital preservationC, capital adequacyD,
15、 capital co-ordinationThe meaning of capital preservation is examined.Standard answer: BCandidates answer: BThe score is 2Subject number: 11, subject score: 2 pointsOn the basis of accounting data, it is a job to evaluate and analyze the process and result of enterprise financial activitiesA, financ
16、ial accountingB and financial statementsC, financial analysisD, financial controlThe concept of financial analysis.Standard answer: CCandidates answer: CThe score is 2Subject number: 12, subject score: 2 pointsIn financial management, low risk can only achieve low income, high risk, to obtain high i
17、ncome, which conforms to the financial managementA, cost effectiveness principleB, the principle of positive balance of paymentsC, the principle of rational allocation of fundsD, income risk equilibrium principleLow risk can only achieve low income, high risk, in order to obtain high income, in line
18、 with the principle of income risk equalization.Standard answer: DCandidates answer: DThe score is 2Subject number: 13, subject score: 2 pointsThe prerequisite for financial decision making is ()A and financial forecastsB, financial controlC, financial planningD, financial analysisFinancial forecast
19、 is the prerequisite of financial decision.Standard answer: ACandidates answer: AThe score is 2Subject number: 14, subject score: 2 pointsThe movement of capital reflects the formation of an enterprise with all concerned partiesA, economic activityB, lending relationshipsC, settlement relationsD and
20、 economic relationsThe movement of funds, on the surface, is the change of money and goods, and its essence is the reflection of economic relations between enterprises and other parties.Standard answer: DCandidates answer: DThe score is 2Subject number: 15, subject score: 2 pointsThe economic conten
21、t of enterprise capital movement is ()A, fund raising, delivery and distributionB, fund raising, delivery, daily operation and distributionC the acquisition, use, consumption, income and distribution of fundsD, fund raising, delivery, consumption, income and distributionThe movement of funds include
22、s five aspects: raising funds, putting in, spending, income and distribution.Standard answer: DCandidates answer: DThe score is 2Subject number: 16, subject score: 2 pointsIn all aspects of financial management, it is necessary to draw up alternatives and adopt certain methodsA and financial forecas
23、tsB financial decision makingC, financial planningD, financial controlThe concept of financial decision making.Standard answer: BCandidates answer: BThe score is 2Subject number: 17, subject score: 2 pointsFrom the angle of optimizing enterprise material resource structure, the principle of financia
24、l management is ()A, the principle of rational allocation of fundsB, the principle of positive balance of paymentsC, cost effectiveness principleD, income risk equilibrium principleUnderstanding of the principle of reasonable allocation of funds.Standard answer: ACandidates answer: AThe score is 2Su
25、bject number: 18, subject score: 2 pointsFinancial relationships among departments within an enterprise are, in nature, ()A, creditors right, debt relationshipB, ownership relationsC, capital settlement relationshipD, tax legal relationshipThe financial relation among the various departments within
26、the enterprise is the settlement relation of funds.Standard answer: CCandidates answer: CThe score is 2Subject number: 19, subject score: 2 pointsIn the framework of financial governance of two power and three layers, the three layers means ()A, factory, workshop and teamB, workshops, teams and indi
27、vidualsC, shareholders meeting, board of directors and managersD, shareholders meeting, board of supervisors and managersIn accordance with the organizational structure of the company, the owners financial management and the operators financial management,Respectively by the shareholders meeting, th
28、e board of directors, managers to implement the financial layered management, which is the so-called three layers.Standard answer: CCandidates answer: CThe score is 2Subject number: 20, subject score: 2 pointsThe financial activities that reflect the acquisition and use of enterprises production fac
29、tors in value form are ()A, fund raising and deliveryB, the collection and consumption of fundsC, income and expense of fundsD, income and distribution of fundsThe collection and delivery of funds reflect the acquisition and use of enterprise factors in the form of value.Standard answer: ACandidates
30、 answer: AThe score is 2Subject number: 21, subject score: 2 pointsThe formula for the present value of the prepaid annuity is correctA, $V_0=A, PVIFA_ (I, n-1) -A$B, $V_0=A, PVIFA_ (I, n+1) -A$C, $V_0=A, PVIFA_ (I, n-1) +A$D, $V_0=A, PVIFA_ (I, n+1) +A$The formula for paying the annuity in question
31、 is $V_0=A & PVIFA_ (I, n-1) +A$.Standard answer: CCandidates answer: CThe score is 2Subject number: 22, subject score: 2 pointsAs regards the standard deviation and the standard deviation, the following is trueA and standard deviation ratio are the standard deviation of expected value and asset yie
32、ldB and standard deviation reflect the deviation of various possible results from the probability distribution to the expected valueC, if the expected value of the scheme is the same, the smaller the standard deviation is, the greater the risk of the schemeD, if the expected value of the scheme is d
33、ifferent, the smaller the standard deviation is, the greater the risk of the schemeThe standard deviation is the ratio of the standard deviation to the expected value, so the item A is incorrect. The smaller the standard deviation and the standard deviation, the smaller the risk, so the C and D opti
34、ons are wrong. Only the B option is correct.Standard answer: BCandidates answer: BThe score is 2Subject number: 23, subject score: 2 pointsThere are many forms of annuities depending on the point at which each payment occurs. Among them, the ordinary annuity is ()A annuity for initial payment of eac
35、h periodB annuity at the end of each periodC and annuity after several periodsD, indefinite, continuous payment annuityAn ordinary annuity, or a later annuity, refers to a series of receipts and disbursements at the end of each period.Standard answer: BCandidates answer: BThe score is 2Subject numbe
36、r: 24, subject score: 2 pointsThe following statement about the time value of money is correctThe essence of A and time value of capital is the added value after capital turnoverB, money, time and value are the rewards that are deferred for consumptionC, the time value of money can only be expressed
37、 in absolute numbersD, the amount of money, time, value can not be measuredThe question of assessment is the concept of time value of money.Standard answer: ACandidates answer: AThe score is 2Subject number: 25, subject score: 2 pointsThe index used to compare the risk level of an investment project
38、 with different expected returns is ()A and standard deviation ratioB and standard deviationC, the probability of expected returnD, expected earningsIn order to compare the expected risk of different investment projects, the standard deviation of the demand is obtained.Standard answer: ACandidates a
39、nswer: AThe score is 2Subject number: 26, subject score: 2 pointsFinancing activities that increase financial leverage are ()A, the issue of ordinary sharesB and retained earningsC, additional corporate bondsD, absorption of direct investmentIssuing bonds can increase financial leverage.Standard ans
40、wer: CCandidates answer: CThe score is 2Subject number: 27, subject score: 2 pointsCompared with equity financing, the major advantage of corporate bond financing is ()A, can improve the credibility of the companyB, financing risk is smallC, with financial leverageD has no fixed interest burdenThe m
41、erits of bond financing are examined.Standard answer: CCandidates answer: CThe score is 2Subject number: 28, subject score: 2 pointsA company uses long-term bonds to raise $4 million, $6 million to raise common stock, and capital costs 6% and 15%, respectively. The combined capital cost of the finan
42、cing portfolio is ().A, 10.6%B, 11.4%C, 12%D, 12.5%$400/ (400+600) xx6%+600/ (400+600) xx15%=11.4%$.Standard answer: BCandidates answer: BThe score is 2Subject number: 29, subject score: 2 pointsThe following capital cost forms can be used as the basic basis for enterprise capital structure decision
43、 makingA, individual capital costsB, equity capital costsC, debt capital costsD, combined capital costThe comprehensive capital cost is the basic basis for the enterprise to make the capital structure decision.Standard answer: DCandidates answer: DThe score is 2Subject number: 30, subject score: 2 p
44、ointsThe company law of China stipulates that the issue price of the initial share issue of a stock company shall not be the followingA, current priceB and equivalenceC, premiumD, discountOur company law stipulates that the issue price of shares can be equal, and they may be premium, but shall not b
45、e issued at a discount.Standard answer: DCandidates answer: DThe score is 2Two, a total of 10 multiple-choice questionsSubject number: 31, subject score: 4 pointsThe general rate of return on investment consists essentially of ().A, risk-free yieldB, lending ratesC, extra profitD, risk returnE and above are all rightReturn on investment = risk-free return + risk returnStandard answer: ADCandidates answer: ADThe score is 4Subject number: 32, subject score: 4 pointsAs regards the standard deviation and the standard d