财务管理学测评2（Financial management evaluation 2）

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1、财务管理学测评2Financial management evaluation 2Financial management - phase assessment 2First, a total of 30 questions radioSubject number: 1, subject score: 2 pointsWhen the inventory model is used to calculate the optimal cash holdings, the cost involved is notA and shortage costsB and opportunity costC

2、 and holding costsD and conversion costsWhen the inventory model is used to calculate the optimal cash holdings, there is no shortage cost involved.Standard answer: ACandidates answer: AThe score is 2Subject number: 2, subject score: 2 pointsThe expenses incurred for the management and organization

3、of production within the enterprise areA, manufacturing expensesB and selling expensesC and financial expensesD and management feesThe concept of management overhead.Standard answer: DCandidates answer: DThe score is 2Subject number: 3, subject score: 2 pointsIn the management of enterprise settleme

4、nt, the settlement method is only applicable to commodities with economic contractsA, collectionB, exchangeC, entrusted collectionD, commercial bill of exchangeCollection withacceptance settlement for commodity trading activities of economic contracts.Standard answer: ACandidates answer: AThe score

5、is 2Subject number: 4, subject score: 2 pointsThe original value of a machine tool is 242000 yuan, the cleaning cost is 2000 yuan, the residual value is 4000 yuan, and the service life is 5 years. Depreciation is calculated by the annual sum method, and the amount of depreciation shall be second yea

6、rs ()A, 80000 yuanB, 64000 yuanC, 65000 yuanD, 70000 yuan$(242000-4000+2000) XX (4) / (15) =64000$(10000 yuan)Standard answer: BCandidates answer: BThe score is 2Subject number: 5, subject score: 2 pointsThe negative consequences that an enterprise may have in excess of its monetary fund is ()A, fin

7、ancial risk increasedB, profitability declineC, cash flow difficultiesD, the liquidity of assets declinedHolding too much money can make the firm lose some good investment opportunities and affect profitability.Standard answer: BCandidates answer: BThe score is 2Subject number: 6, subject score: 2 p

8、ointsThe centralized management department of products and domestic semi-finished products is ()A, sales departmentB, production departmentC, supply departmentD, accounting departmentThe centralized management department of products and semi-finished products is the production department.Standard an

9、swer: BCandidates answer: BThe score is 2Subject number: 7, subject score: 2 pointsThe cash holding motive for obtaining a certain investment income from the temporary idle funds is ()A, trading motivesB prevention motivationC, speculative motivesD, long term investment motivesThis paper examines th

10、e concept of cash investment machines.Standard answer: CCandidates answer: CThe score is 2Subject number: 8, subject score: 2 pointsThe primary factor to consider when evaluating the customers credit status using the 5C approach is ()A, qualityB and abilityC, capitalD, collateralWhen evaluating the

11、customers credit status with the 5C evaluation method, the primary factor to consider is quality.Standard answer: ACandidates answer: AThe score is 2Subject number: 9, subject score: 2 pointsA car, the original value of 100 thousand yuan, the clean-up costs 20 thousand yuan, the value 30 thousand yu

12、an, expected total mileage of 300 thousand kilometers, the first year of actual driving 50 thousand kilometers, is the first year for depreciation (million).A, 1B, 1.5C, 2.5D, 3.2$(10 + 2-3) /30xx5 = 1.5$(10000 yuan)Standard answer: BCandidates answer: BThe score is 2Subject number: 10, subject scor

13、e: 2 pointsThe basis for value compensation for the loss of fixed assets is ()A, the original valueB, depreciated valueC, depreciationD, depreciation rateThe basis of value compensation for the loss of fixed assets is the amount of depreciation.Standard answer: CCandidates answer: CThe score is 2Sub

14、ject number: 11, subject score: 2 pointsAccelerated depreciation of the following is ()A sum of year methodB and workload approachC and year average methodD, Nian JinfaThe method of sum of years for depreciation of fixed assets at the beginning of the use of more depreciation, is accelerated depreci

15、ation method.Standard answer: ACandidates answer: AThe score is 2Subject number: 12, subject score: 2 pointsThe following reasons for the invisible loss of fixed assets are ()A, material wearB and natural lossC, technological advancesD, price changesThe concept of invisible loss.Standard answer: CCa

16、ndidates answer: CThe score is 2Subject number: 13, subject score: 2 pointsA profit index is equal to the total present value of future returns () initial investment.A, plusB minusC divided byD, multiplyProfit index = the total present value of future returns / initial investmentStandard answer: CCa

17、ndidates answer: CThe score is 2Subject number: 14, subject score: 2 pointsThe biggest feature of non patented technology is ()A, exclusive rightB, confidentialityC, profit ofD, usabilityThe most important characteristic of non patented technology is confidentiality.Standard answer: BCandidates answ

18、er: BThe score is 2Subject number: 15, subject score: 2 pointsThe existence of (and) the enterprise is not separable.A, patent rightsB, trademark rightC, land use rightsD, goodwillGoodwill can not exist independently from the enterprise, and can not be separated from the enterprise.Standard answer:

19、DCandidates answer: DThe score is 2Subject number: 16, subject score: 2 pointsAssuming that other conditions remain the same, the following is true about the relation between the quantity of purchase and the cost of inventoryA, the smaller the purchase volume, the less the purchase costB, the smalle

20、r the purchase volume, the less the total inventory costC, the smaller the purchase volume, the less the storage and storage costsD, the smaller the purchase volume, the more storage and storage costsThe relation between the quantity purchased and the purchase cost, the storage, the storage cost and

21、 the total cost of the inventory. The smaller the quantity of the purchase, the more the purchase cost of the stock, the less the storage and storage costs.Standard answer: CCandidates answer: CThe score is 2Subject number: 17, subject score: 2 pointsAccording to the stock model of a company to dete

22、rmine the best monetary fund holding amount of 250000 yuan, the annual interest rate of securities is 10%, then the companys monetary fund holding costs is ()A, 12500 yuanB, 25000 yuanC, 50000 yuanD, 125000 yuan$(250000/2) xx10%=12500$yuan.Standard answer: ACandidates answer: AThe score is 2Subject

23、number: 18, subject score: 2 pointsIn the following statements, the characteristics of liquidity areA and the occupancy form of current funds are invariantB and the amount of circulating funds are stableC and circulating funds are consistent with the cycle of production and operationD and the dual e

24、xistence of the value of current assets in useThis paper analyzes the characteristics of current capital turnover: the form of floating capital is volatile, the quantity occupied is volatile, and the circulation of circulating funds is consistent with the cycle of production and operation. Therefore

25、, the options of A, B and D are wrong.Standard answer: CCandidates answer: CThe score is 2Subject number: 19, subject score: 2 pointsWhen using inventory models to calculate optimal cash holdings, the cost to consider is ()A, holding costs and switching costsB, shortage costs and holding costsC cost

26、s and shortagesD, shortage costs and switching costsThe total cost of monetary fund holding includes the holding cost and the switching cost, and the best currency holding is the minimum amount of currency holding the total cost. Therefore, the costs to consider are holding costs and switching costs

27、.Standard answer: ACandidates answer: AThe score is 2Subject number: 20, subject score: 2 pointsIn the implementation of classified management of all the materials of the enterprise, the key point should be ()A, consume less funds and use more materialsB, less funds, more varieties of materialsC, mo

28、re funds consumed, more materials usedD, more varieties, less dosage of materialsThe classification management of the inventory should focus on controlling the materials with more funds and more consumption.Standard answer: CCandidates answer: CThe score is 2Subject number: 21, subject score: 2 poin

29、tsAn investment project the original investment of 1 million yuan, the service life of 10 years, known as the programs tenth year net operating cash flow of 250 thousand yuan, the expiration of the disposal of fixed assets and residual income to recover the flow of funds totaling 80 thousand yuan, t

30、he net cash flow of the project for tenth years (Li)A, 80 thousand yuanB, 250 thousand yuanC, 330 thousand yuanD, 430 thousand yuan25+8=33 million.Standard answer: CCandidates answer: CThe score is 2Subject number: 22, subject score: 2 pointsThe original value of the equipment is 525000 yuan, the es

31、timated residual value is 30000 yuan, the estimated cost of cleaning is 5000 yuan, the service life of the equipment is 10 years, according to the average annual method of depreciation, the annual depreciation of the equipment is ()A, 49000 yuanB, 50000 yuanC, 52000 yuanD, 55000 yuan$(525000+5000 -

32、30000) /10=50000$yuan.Standard answer: BCandidates answer: BThe score is 2Subject number: 23, subject score: 2 pointsThe following methods for valuation of fixed assets are ()A, depreciation valueB, market valueC, depreciated valueD net present valueThe valuation method of fixed assets, the original

33、 value, replacement value, depreciated value.Standard answer: CCandidates answer: CThe score is 2Subject number: 24, subject score: 2 pointsIn accordance with the principle of classified management of fixed assets, the departments under the centralized management of office equipment are ()A, equipme

34、nt divisionB, power sectorC, transportation departmentD, general affairs departmentIn accordance with the principle of classified management of fixed assets, the Department in charge of office equipment is the general affairs section.Standard answer: DCandidates answer: DThe score is 2Subject number

35、: 25, subject score: 2 pointsIf the profitability index of a project is 1.06, the following statement is correctThe net present value of A and a project is greater than zeroB and project do not have financial feasibilityC and a project investment payback period is less than the required project reco

36、very periodThe investment recovery period of D and a project is greater than the required project payback periodA project with a profit index of greater than 1, the net present value is greater than zero, the project is financially feasible.Standard answer: ACandidates answer: AThe score is 2Subject

37、 number: 26, subject score: 2 pointsA fixed asset investment scheme is economically advantageous, and its minimum net present value should be ()A, greater than 1B, greater than 0C, less than 1D, less than 0The economic viability of a fixed asset investment program is the net present value of 0.Stand

38、ard answer: BCandidates answer: BThe score is 2Subject number: 27, subject score: 2 pointsOf the following intangible intangible assets areA, copyrightB, goodwillC, land use rightsD, non patented technologyGoodwill is affected by a number of factors, but individual factors that affect goodwill can n

39、ot be accounted for in any way.Standard answer: BCandidates answer: BThe score is 2Subject number: 28, subject score: 2 pointsThe following statements about net present value and profit index are correctA, net present value is greater than zero, then the profit index is less than 1B, net present val

40、ue and profit index are relative indexesC, net present value and profit index are numerical, the smaller the betterD, net present value and profit index are discounted cash flow indexThe net present value is greater than zero, then the profit index is greater than 1; the net present value is the abs

41、olute number index; the profit index is the relative index; the net present value and the profit index are bigger, the better. Therefore, select the D option.Standard answer: DCandidates answer: DThe score is 2Subject number: 29, subject score: 2 pointsIn accordance with the economic use of fixed as

42、sets, the following are the fixed assets used for productionA, staff dormitoryB, the house of the Affiliated HospitalC, power equipment in production workshopD, equipment specially designed for scientific research institutionsThe classification of fixed assets according to economic use, only the C o

43、ption for the production of fixed assets, A, B, D options for non production of fixed assets.Standard answer: CCandidates answer: CThe score is 2Subject number: 30, subject score: 2 pointsIf the contract does not stipulate the term of benefit, nor does the law stipulate the effective period of valid

44、ity, the maximum period of amortization of intangible assets is ()A, 5 yearsB, 10 yearsC, 15 yearsD, 20 yearsIf the contract does not stipulate the term of benefit, nor does the law stipulate the valid period of validity, the amortization period of intangible assets shall not exceed 10 years.Standar

45、d answer: BCandidates answer: BThe score is 2Two, a total of 10 multiple-choice questionsSubject number: 31, subject score: 4 pointsIn product, the fund quota depends on the following factors.A, production cycleB, average daily yieldC, product unit planning, production costD, product cost factorE an

46、d shutdown planThe factors that determine the quota of the product quota include the production cycle, the average daily output, the product unit plan and the production cost in the product cost coefficient.Standard answer: ABCDCandidates answer: ABCDThe score is 4Subject number: 32, subject score:

47、4 pointsThe main components of working capital are ()A, money, moneyB, receivablesC, long term investmentsD, short-term investmentsE, intangible assetsLong term investments are non current assets.Standard answer: ABDCandidates answer: ABDThe score is 4Subject number: 33, subject score: 4 pointsThe c

48、haracteristics of fixed assets are ()A and long construction periodB, long payback periodC, decision-making success or failure, far-reaching impactD, large amount of investmentE, short payback periodAll of the above are fixed assets.Standard answer: ABCDCandidates answer: ABCDThe score is 4Subject n

49、umber: 34, subject score: 4 pointsThe feasibility prediction of fixed assets project investment is very broad, generally including ()A and forecast fixed assets investment projectsB and draw up the investment plan for fixed assetsC and forecast the investment benefit of the fixed assets project and

50、make investment decisionD, proposed investment budget of fixed assets projectE, the advanced level of equipment neededThe fixed assets investment projects feasibility prediction generally involves the prediction of fixed assets investment projects; develop fixed asset investment plan; forecast of fi

51、xed assets investment efficiency, investment of fixed assets investment projects put forward.Standard answer: ABCDCandidates answer: ABCDThe score is 4Subject number: 35, subject score: 4 pointsAmong the following indicators, the indicators of the discount law areA net present valueB, investment pro

52、fit marginC, payback periodD, profit indexE and percentage balance methodBoth net present value method and profit index method need to calculate present value, which belongs to discount method.Standard answer: ADCandidates answer: ADThe score is 4Subject number: 36, subject score: 4 pointsThe econom

53、ic activities associated with the motives for the payment of cash held by the enterprise are ()A, purchase raw materialsB, pay wagesC, pay taxesD and repay maturing debtsE, the purchase of securitiesCash payment motive is the need to hold cash in order to meet daily payment requirements, such as pur

54、chasing raw materials,Pay wages, pay taxes, pay due debts, distribute cash dividends, etc.Standard answer: ABCDCandidates answer: ABCDThe score is 4Subject number: 37, subject score: 4 pointsThe factors evaluated in the five C evaluation method are ()A, qualityB and abilityC, capitalD, quotesE, coll

55、ateralThis article examines five factors of the C evaluation method: quality, ability, capital, market, collateral and five.Standard answer: ABCDECandidates answer: ABCDEThe score is 4Subject number: 38, subject score: 4 pointsThe following are not part of intangible assetsA, trademark rightB, goodw

56、illC, creditors rightD, non patented technologyE, computerThe content of intangible assets: patent right; non patent technology; trademark right; copyright; land use right; concession; goodwill.Standard answer: ABDCandidates answer: ABDThe score is 4Subject number: 39, subject score: 4 pointsAmong t

57、he following are the fixed assets in useA machine equipment that is being manufactured in the workshopB machine equipment stored in the workshopC, fixed assets for alteration and expansionD fixed assets temporarily discontinued due to seasonal production and repairsE, purchased fixed assets not yet

58、installedAssessment of fixed assets according to the use of the classification: C and E options for the use of fixed assets, and the other three for the use of fixed assets.Standard answer: ABDCandidates answer: ABDThe score is 4Subject number: 40, subject score: 4 pointsThe main factors involved in

59、 the amortization of intangible assets areA, amortization period of intangible assetsB, amortization method of intangible assetsC gains from intangible assetsD, intangible assets cost and salvage valueE, the month of amortization of intangible assetsThe amortization of intangible assets mainly involves intangible assets cost and residual value, amortization, beginning month, amortization period, amortization method and other factors.Standard answer: ABDECandidates answer: ABDEThe score is 4