国家开放大学年秋季学期电大考试企业财务管理试题及答案题库及答案

1、国家开放大学年秋季学期电大考试企业财务管理试题及答案题库及答案 电大作业 txt 多选题：（共 10 题 每题 3 分） 1下列关于企业利润最大化的说法，其中正确的有( abcd )。 a 没有考虑时间价值因素 b 是个绝对数，不能全面说明问题 c 没有考虑风险因素 d 不一定体现股东利益 2单笔现金流量的折算，需要用到的系数有( )。 b 复利现值系数 d 复利终值系数 3系数是衡量风险大小的重要指标，对于某股票来说，下列有关其表述正确的有( )。 a 系数=0，则该股票无风险 b 系数=1，则该股票风险等于市场平均风险 c 系数1，则该股票风险小于市场平均风险 d 系数1，则该股票风险大于

2、市场平均风险 4下列属于债务筹资方式的有( )。 a 融资租赁 b 商业信用 e 长期借款 5下列选项中，用于长期资本筹集的是( )。 b 吸收直接投资 c 发行股票 d 发行长期债券 6影响债券发行价格的因素有 ( )。 a 债券面额 b 市场利率 c 票面利率 d 债券期限 e 通货膨胀率 7总杠杆具有如下性质( )。 a 能够起到财务杠杆和经营杠杆的综合作用 b 能够表达企业边际贡献与税后利润的比率 c 能够部分估计出销售额变动对每股收益的影响 8下列属于资本成本低财务风险高的筹资方式有( )。 c 发行债券 d 长期借款 e 融资租赁 9根据静态资本成本计算公式，其由( )组成。 b

3、筹资费用 d 使用费用 10影响企业综合资本成本大小的因素主要有( )。 a 资本结构 b 个别资本成本的高低 c 筹资费用 d 所得税税率（针对负债） 多选题 单选题 判断题 多选题：（共 10 题 每题 3 分） 1下列关于企业利润最大化的说法，其中正确的有( )。 a 没有考虑时间价值因素 b 是个绝对数，不能全面说明问题 c 没有考虑风险因素 d 不一定体现股东利益 e 有助于财务主管洞悉各种问题 2单笔现金流量的折算，需要用到的系数有( )。 a 金现值系数 b 复利现值系数 c 年金终值系数 d 复利终值系数 e 系数 3系数是衡量风险大小的重要指标，对于某股票来说，下列有关其表述

4、正确的有( )。 a 系数=0，则该股票无风险 b 系数=1，则该股票风险等于市场平均风险 c 系数1，则该股票风险小于市场平均风险 d 系数1，则该股票风险大于市场平均风险 e 系数1，则该股票风险大于市场平均风险 4下列属于债务筹资方式的有( )。 a 融资租赁 b 商业信用 c 普通股 d 自身的留存收益 e 长期借款 5下列选项中，用于长期资本筹集的是( )。 a 预收账款 b 吸收直接投资 c 发行股票 d 发行长期债券 e 应付票据 6影响债券发行价格的因素有 ( )。 a 债券面额 b 市场利率 c 票面利率 d 债券期限 e 通货膨胀率 7总杠杆具有如下性质( )。 a 能够起

5、到财务杠杆和经营杠杆的综合作用 b 能够表达企业边际贡献与税后利润的比率 c 能够部分估计出销售额变动对每股收益的影响 d 该系数越大，经营风险越大 e 该系数越大，财务风险越大 8下列属于资本成本低财务风险高的筹资方式有( )。 a 吸收投资 b 发行股票 c 发行债券 d 长期借款 e 融资租赁 9根据静态资本成本计算公式，其由( )组成。 a 人工费用 b 筹资费用 c 管理费用 d 使用费用 e 制造费用 10影响企业综合资本成本大小的因素主要有( )。 a 资本结构 b 个别资本成本的高低 c 筹资费用 d 所得税税率（针对负债） e 资产规模 单选题：（共 15 道试题，每题 2

6、分） 1财务管理实务中，采用利润最大化的优点主要在于( c )。 a 体现时间价值 b 体现风险 c 计量简单，容易查询 d 可以横向可比 2某小企业拟购买某上市公司的企业债券 100 万元，这属于 ( b )活动。 a 筹资 b 投资 c 营运 d 分配 3下列各项中，已充分考虑货币时间价值和风险报酬因素的财务管理目标是( d )。 a 利润最大化 b 资本利润率最大化 c 每股利润最大化 d 企业价值最大化 4某一人制公司以厂房作为抵押向某商业银行借款 200 万元，此行为属于 ( a )活动。 a 筹资 b 投资 c 营运 d 分配 5折现现金流量法下，企业价值表现为( c )的折现价值

7、。 a 预期会计利润 b 历史会计利润 c 预期净现金流量 d 历史净现金流量 6下列系数中，年金终值系数是 ( d )。 a （p/f,i,n） b （p/a,i,n） c （f/p,i,n） d （f/a,i,n） 7下列筹资方式属于债务筹资的是 ( a )。 a a 长期借款 b 普通股 c 优先股 d 未分配利润 8某企业按2/10，n/30的条件购入存货 100 万元，若企业第 30天付款，其享受的折扣为 ( c )。 a 2 万元 b 1000 万元 c 0 d 20 万元 9下列筹资方式属于于债务筹资的是 ( d )。 a 直接投资 b 普通股 c 优先股 d 预收账款 10下列

8、属于商业信用筹资方式的是( b )。 a 应付工资 b 应付票据 c 预付账款 d 应交税金 11企业债券的利息，一般是按照( d )支付。 a 市场利率 b 同期银行存款利率 c 通货膨胀率 d 票面利率 12调整企业资本结构，不能引起相应变化的项目是 ( b )。 a 财务风险 b 经营风险 c 资本成本 d 财务杠杆作用 13财务杠杆效应会直接影响企业的 ( b )。 b a 税前利润 b 税后利润 c 息税前利润 d 财务费用 14一般而言，下列资本成本最低的筹资方式是 ( c )。 a 发行股票 b 发行债券 c 长期贷款 d 保留盈余 15根据静态资本成本的一般公式，若使用费用增加

9、，其他量不变，则资本成本 ( a )。 a 增加 b 减少 c 不变 d 无法判断 判断题：（共 20 题 每题 2 分） 1除了指标可比性质不同，会计利润最大化与资本利润率/每股收益最大化有本质的区别。（ ） 错误 2财务和会计都与货币资金相关，因此属于相同的学科。（ ） 错误 3在大型上市公司，由于筹资和投资业务较多，因此财务和会计机构分开设立。（ ) 正确 4会计利润需要会计人员根据 gaap 进行数据加工，因此难免会有错误和舞弊存在。（ ） 正确 5相同时间和利率下，计息期越细分导致现值越大，终值越小。 （ ） 错误 6在相同的时间和利率下，相同数额的本金单利计息的终值要小于复利计息。

10、（ ） 正确 7现值是历史价值，即 0 时点的价值。（ ） 错误 8求年金现值和年金终值，本质上是不同时点上的一组货币资金转化到相同时点求和过程（ ） 正确 9相对于债务筹资而言，股权筹资的特点是高成本、低风险。（ ) 正确 10相对于股权筹资而言，债务筹资的特点是高成本、低风险。( ) 错误 11融资租赁的实质是一种变相的抵押借款，其主要风险和主要报酬在出租人。( ) 错误 12除了股利税后支付的特点，优先股在企业中的作用与债务资本类似。( ) 正确 13与债权人和优先股股东不同，普通股股东享受的是剩余收益权。( ) 正确 14筹资的分析，主要也是贯彻风险和收益均衡原理，对筹资成本和风险进行

11、必要分析。( ) 正确 15企业负债越高财务风险越大，因此企业的负债应该越少越好。( ) 错误 16资本成本的计算式中股权成本也应该考虑红利抵税的问题。( ) 错误 17资本成本是取得和使用资金付出的代价，是含风险的实际成本。 ( ) 错误 18利息费用越高，财务杠杆系数越大，财务风险越低。( ) 错误 19资金成本就是借款成本。( ) 错误 20资本是企业的资金来源。( ) 错误 电大开放专科英语 i(1) 试点机考题库 选词填句子（choose the correct answers） 1this is where you work ,xiaoyan ,that is your desk

12、and this is _ 选（b）mine 2john: paul,this is mr smith ,my landlord. paul: im pleased to meet you mr smith:_ 选（b）very pleased to meet you .too 3a: what does your mother do? b:_ 选（c）she is a clerk in a bank 4a: could you ring them up please?imsometimes quite nervous on the phone. b:_ 选（c）yes of course .

13、i will phone them for you 5david is _only accountant in my sons company 选（a）the 6 i usually get up _7 oclock _the morning 选（b）at ,in 7she_the flat advertisement. 选（a）has a problem with 8_would you like,tea or coffice? 选（c）what 9why is she _lunch so early?its only 10 now 选（a）having 10i am planning a

14、new marketing compaign at the moment_? 选（c）what are you doing 11whats_job?are_british? 选（c）your, you 12a: hello,xiaoyan ,how are you?and how are things? b:_everybody is very nice and helpful. 选（c）great.l am fine 13a;_? b:she is talking to mary 选（a）what is she doing right now 14 a: the shower isnt wo

15、rking. b:_ 选（b）ill call the plumber 15i am_engineer 选（b）an 16this is his book could you give it _him? 选（a）to 17does david_? 选（a）like flying 18a: what tv programmes do you like? b:i_london lives. 选（a）like watching 19there_three plants in the office 选（a）are 20my uncle_in the it department.but now he_o

16、n a plan for the marketing department 选（a）works. is working 21a_? b: my father is a manager. my mother is a nurse. 选（b）what do your parents do 22mr manning_in paris today and tomorrow. 选（c）is working 23_name is jane _is from the usa. 选（a）her ,she 24 a:_? b: yes,id like to .thanks 选 （b） would you lik

17、e to come to the shop one 25my mother is a doctor .she is _medicine. 选（c）in 26polly enjoys_in a band in her frem time. 选（c）playing the guitar 27a: _you like a drink?wine?beer? 选（b）would 28a: _? b: yes,i do , my mother and father live in oxford. 选（a）do you have any family 29i_ this e-mail to tell you

18、 about my new office. 选（a）am writing 30we often have_supper at home 选（c）our 31a; - b: hi my names rose.are you from london? 选（a）hello. im paul. whats your 32a; what does your father do? b: _ 选（a）he is responsible for the central computer system 33a: where is david? b: hi is having lunch in_ chinese

19、restaurant on_seventh floor 选（c）the .the 34i sometimes go to the pub_ friday _ my colleagues. 选（a）on, with 35my aunt_ for her friends at home 选（c）enjoys cooking 36a:_ polly? b: id like a glass of wine ,thank you. 选（b）what would you like 37_a coffee machine in the room 选（b）is therlondon? 选（a）hello. i

20、m paul. whats your 38jane and paul like good coffee ,so go and get some good coffee for_ 选（b）them 39hello im david manning .nice to meet you b:_ 选（c）nice to meet you im 40a:_,daid? b: anorange juice. 选（b）what would you like 41ive got a lot of photos of my traveling .would you_them? 42a: are there tw

21、o men in the room? 43david_ on a new database at the moment 44 a: why dont you go to an estate agent,then,youre talking face to face? b:well,_ 45my husband doesnt_ ,but i like it very much. 46a; _ b: she works in the oxford university 选（a）like to see 选（b）no, theres only one 选（b）is currently working

22、选（c）i dont know 选（a）like shopping 选（a）what does your mother 47london is _capital of britain ,and it is_great city too 选（c）the .a 48id_a beer toothank you 选（b）like to have 49_people are my friends._people are my husbands friends. 选（a）these ,those 50john: linda, this is rose ,my wife ,my wife ,rose, t

23、his is linda, my new student from beijing rose:_ 选（b）hello.lindal i am pleased to meet you 51i go swimming on_ thursdays for two hours. 选（a）/ 52mr green is now_ a holiday 选（c）on 53mary_ brown eyes and golden hair 选（c）has got 54 a: what do you do? b: _ 选（a）i am a policeman 55he often works in_ evenin

24、g 选（c）the 56my cousin doesnt_serious(严肃的)tv programmes on the weekendsv 选（b）enjoy watching 57 hello, linda ,how are you? b: _ a: 选 （b） very well, thank you, and you? 58a; how about seeing a film this evening? b: yes_ 选（a）thats a good idea 59my father_for an important phone call at the moment . he ca

25、nt go to have lunch with you ,i am afraid 选（c）is waiting 60but_wei ght if i dont exercise。 选（b）put on 61the work ers usually_wark at 8:30 选（b）start 62i domtwant_milk in my coffee. 选（a）any 63a: i am form enoland. b:_ 选（a）so am i 64a: the shops in this area are _ 选（c）too old-fashioned b : yes i agerr

26、the are not modem emough 65a: the area ia too noisy b: yes,i agree its_ （选 c）not quiet enough 57.you can paint the walls and_posters .you can do what you want （选 a）put up 66quite often after dinnet they_ music in a pub and _home about midnight（选 c）play.go 67 do you have_friends in shang hai? 选（b）any

27、 68a: i dont get up late on sundays.b_ 选（c）neither do 61.i dont need _mineral water ,but id like_tea,thanks 选（c）any, some 69on my way home,iquite often _the milk man 选（c）com across 70it often _in winer in the north of china 选（c）snows 71the news in not new at all it is _ 选（b）quiet old 72a:so,do you l

28、ike the cinema near hydepark? b:yes ,i _it 选（a）love 73i am getting too fat.i have to _my wei 选（a）work off 74a:ihave a light breakfast early in the morning b:_ 选（b）me too 75.i come here twice a week to swin and_ 选（b）work out 75i just-at the office for most of the day ,and i do no exercise 选（a）sit aro

29、und 77.a:the classroom is not big enough for 50 students b:yes,i agree .its_ 选（a）too small 78.71.it_heavily here at this moment 选（c）is raining 79.he hasnt got_cousins 选（a）any 73.id like_apples pleass 选（a）some 80.a;he has got two sisters b_ 选（a）so have 81.a:the area ia too noisy b:yes,l agree ,its_ _

30、 选（c）not quiet enough 82.a:i havent got a car b: _ 选（a）neither have i 83.:a:i like documentaries on tv b:_ 选（b）so do i 84.a:the chair is not comfortable enough. b:yes,i agree .it is_ 选（b）too uncomfortable 85.a:i dont get up late on sundays.b:_ 选（c）neither do i 86. a:_like to have a coffee? b: yes,pl

31、ease 选（b）would you 87.john is _experienced at training than mary is 选（a）more 88.a :would you like to come to _shop one day? b :yes ,id love to thank you 选（c） my 89he is a good student he never _late. 选（b）comes 90he is a good student he never _earl 选（b）always comes 91im sorry shes not in .would you l

32、ike to _a message? 选（c）leave 92i go to see my grandparents once _week with my parents. 选（c）a 87david likes fish_breakfast. 选（a）for 93a:should i take some medicime? b;no ,you dont _to take any medicime 选（c）need 94she_work next monday 选（a）is starting 95a:_was the meeting like? b:it was very exciting 选

33、（a）how 96polly is very busy she_work at about 7:00very day 选（c）finishes 97he _in tuavelling. 选（a）is interested 97im bad at spelling ,but jane is_me 选（b）worse than 98l like cookingfor my friends in _free time 选（b）my 99the business banking departmentis on _second floor 选（c）the 100 this is my new watch

34、 ,it was a present _my wife. 选（c）from 101a:_is the nearest chemists b:on the comer 选（b）where 101james is _french thean polly 选（a）a bit better at 102who is that man over there ? do youknow_name? 选（a）his 103willians_in london ,mot in china 选（b）lives 104whats the weather_this winter? 选（a）like 105polly

35、goes to a gym twice_week with her friends 选（b）a 106im a nurse .l work_david_the same hospital. 选（c）with.in 107a:i thave got a pain in my chest b:you_see the doctor 选（c）should 107when_for london? 选（a）is she flying 108a:_is david from? b:i think hes an american.butlm not sure 选（a）where 109its nearly s

36、even olock jack_be there at any moment. 选（c）should 110_people are coming for the party? 选（c）how many 111this radio is_than that one 选（a）more expensive 112 a;whose dog is it ?b:_our dog_name is rex. 选（c）its .its 113a:im going to clean the house.b:_do the shopping 选（c）ill 114xiaoyan has a reservation_

37、a single room 选（b）for 113sallys parents_come and stay with her soon 选（b）are going to 115 hello_franco rossi speaking .can l speak to polly williams? 选（a）this is 116you need to reduce your temperarure,so you_take some medicime 选（b）should 117pam will not come to our meeting nest week .she_in ffance fr

38、om monday till thursday 选（a）is staying 118a:_time do you have lunch?b:l usually have lunch at 12 选（b）what 119davids younger brother is _engineer 选（b）an 120this watch is _t hat one 选（a）as expensive as 121tell me about your new friend._is he like? 选（b）what 122rose is_easy-going than f rank in the inte

39、rview. 选（c）much more 123he is_on the 6 oclock train on friday evening 选（a）travelling 124im a deputy manager i work_an it company 选（a）for 123a:i saw tom just now at the caf b :it_be him .he went to u.s.a yesterday 选（b）cant 124a:_will the meal take? b:itll taketow hours ,i think 选（a）how long 125how do

40、 i_the gym? 选（a）get to 126what is your job? i am_information technology manager 选（b）an 127sally_in an office in central london 选（c）works 128i usually go to the office_train 选（b）by 129she is making_a cup fo coffee 选（c）herself 130mary and xiaoyan_a housewarming party from 1pm-5pmon ssturday 选（a）are ha

41、ving 131a:where do _live? b:_home is in london 选（c）there there 132 a;i prefer watching tv b:so_i 选（c）do 133hello_francorossi speaking .can i speak to polly williams? 选（a）this is 135she usually goes to work_foot 选（b）on 136a:oh,dear,ive got a temperature. b:you_have some aspirins to reduce it 选（c）shou

42、ld 137a: im keen on football b:so_i 选（c）am 138i have a sore throat. i_to drink more water 选（b）have 选词完成文章句型（choose the correct answers） 1。maya,her husband five children live in a poor flat in the southemnepal 1 moming the ,parents walk down the dirty road to try to 2 jobs (1).选：every (2). 选：look for

43、 (3). 选：any (4).选：in (5). 选：her 2。after years of leaming at school ,boys and girls will go to 1 . 2 edrcation at school. (1).选：work (2). 选：their (3). 选：are (4.)选：in (5). 选：everyone 3。we hear a lot about whales 1 whales die every year .people kill them to use 2 oil. (1).选：many (2.) 选：their (3.) 选：can

44、 see (4).选：do (5). 选：too 4。a:hellol! b:hello,mr .green a: 1 b:i am very well thank you .and you? a: 2 thank you .are you a (5). 选：learning (1).选：how are you?(2). 选：im very well,too (3). 选：are you learning(4).选：like 5。frank add sue are at home talking about what to do tday .sue wants to go out stis a

45、ftemoon to do some shopping. shll we 1 to the tex to see london livesthis evening? (1).选：go (2). 选：like (3). 选：before (4).选：on (5). 选：have 6。now many 1 feel they have to leam new things.if you are a bank clerk ,you must learn to use a computer .if you . (1).选：people (2). 选：information (3). 选：time (4

46、).选：are (5). 选：on 短文回答（read and choose the correct answers.）(选择顺序会变) 1i am lin xiaoyan the deputy it manager at the abhk,shanghai my flight details-the. (1).选：mr manning (2). 选：lin xiaoyan (3). 选：by plane (4).选：ca 5027 (5). 选 shanghai 2thank you for your e-mail. i confirm your flight number is ca502

47、7 and it arrives in london at 20.50 on (1).选：xiaoyan (2). 选：david manning (3). 选：xiaoyan (4).选：around 9 p.m.on tuesday(5). 选 at the airport 3a: so as you can see ,its a modem block in excellent condition .the flats on the tenth floor. (1).选：a is a landlord and b is flat-hunting(找公寓) (2). 选：on the te

48、nth floor in a modem building (3). 选：1 is working(4).选：it is dirty(5).its big 4helens husband is mark mark and helen have got two children: a son and a daughter (1).选：andrew is dans uncle (2). 选：mark is dans grandfather (3). 选：tom is dans father(4).选：joyce is toms wife(5).pam is andrews niece 5a: go

49、od morning ,madam. b: good morning,my mame is lin xiaoyan (1).选：in a hotel(2). 选：early in the morning(3). 选：a is the receptionist (4).选：42 (5).she does not make a reservation for dinner in the restaurant 6betty is from ltaly ,now she lives in edinburgh.but her parents still live in ltaly (1).betty i

50、s british now 选：doesnt say (2)betty has long beautiful hair 选：right (3)ray likes his job 选：wrong 4)both betty and ray like traveling 选：right (5)betty can play the piano well 选：doesnt say 7it is sunday morning ,mrs brown is working in the kitchen .she is cooking the sunday dinner. (1)the browns have their dinner in the evening on sunday 选：wrong (2).mr brown has a big family 选：doesnt say (3)mr brown doesnt go to work