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国开一体化-财务管理
某公司发行5年期，年利率为10％的债券2 000万元，发行费率为3％，所得税为25％，则该债券的资本成本为( )。
A、0.093
B、0.0773
C、0.0654
D、0.0478
以下不属于吸收直接投资的优点是（）
A、能够提高公司对外负债的能力
B、不仅可筹集现金，还能够直接取得所需的先进设备和技术
C、程序相对简单
D、不利于社会资本的重组
企业以赊销方式卖给客户甲产品100万元，为了客户能够尽快付款，企业给予客户的现金折扣条件是(8／10，5／20，N／30)，则下面描述正确的是（ ）。
A、现金折扣条件中的10、20、30是信用期限
B、N表示折扣率，由买卖双方协商确定
C、客户只要在10天以内付款就能享受到8％的现金折扣优惠
D、客户只要在30天以内付款就能享受现金折扣优惠
下列各项中，可用于计算营运资金的算式是（ ）。
A、资产总额-负债总额
B、流动资产总额-负债总额
C、流动资产总额-流动负债总额
D、速动资产总额-流动负债总额
某人拟进行一项投资，希望进行该项投资后每半年都可以获得1000元的收入，年收益率为10％，则目前的投资额应是（ ）元。
A、10000
B、11000
C、20000
D、21000
某一股票的市价为10元，该企业同期的每股收益为0.5元，则该股票的市盈率为（）。
A、20
B、30
C、5
D、10
当经营杠杆系数是1.5，财务杠杆系数是2.5时，则总杠杆系数应为（ ）。
A、2.5
B、2.25
C、3.75
D、4
最佳资本结构是指（）。
A、加权平均资本成本最低、公司风险最小、企业价值最大时的资本结构
B、企业目标资本结构
C、加权平均资本成本最低的目标资本结构
D、企业利润最大时的资本结构
主要依靠股利维持生活的股东和养老基金管理人员最不赞成的股利政策是（）。
A、定额股利政策
B、定率股利政策
C、阶梯式股利政策
D、剩余股利政策
I.ve been living in the country for more than 10 years. It means quietness, privacy, harmony and peace for me. Living in the country requires an active lifestyle. It involves activities like doing daily chores, preparing firewood for winter heating, feeding animals including pets and livestock, tending the garden, or securing fences, etc. For me, the most attractive activities are fishing, hunting and hiking. I enjoy seeing what nature has to offer everyday through a simple walk down the little trail, or a relaxing drive along the country road with patches of green grass ornamented with wildlife sightings of birds, moose, bears, deer, etc. Living the country life helps us appreciate some of the simpler things, things that make us feel good about ourselves and the world. It may be just a get-together on a Saturday at the local farmers market, or a project or a problem that the community might pull together to help solve. I have participated in a few community projects, like dealing with out-of-control grass fires, a roof that collapsed from a large snow fall, or even helping a recent widow with fire wood for the winter. Sometimes I am surprised by how much benefit we receive from helping others and as for this community I can.t say enough. I really enjoy living the country life. I know it.s not for everyone, but I know it.s for me.
1-1、The author has lived in the countryside for more than a decade, and he/she loves living there.
A、√
B、×
Jim Thorpe was a native American. He was born in 1888 in an Indian Territory(印第安人保护区)that is now Oklahoma. Like most native American children then, he liked to fish, hunt, swim, and play games outdoors. He was healthy and strong, but he had very little formal education. In 1950, Jim Thorpe was named the greatest American football player. He was also an Olympic gold medal winner. But Thorpe had many tragedies in his life. Jim had a twin brother who died when he was nine years old. By the time he was 16, his mother and father were also dead, Jim then went to a special school in Pennsylvania for native American children. There, he learned to read and write and also began to play sports. Jim was poor, so he left school for two years to earn some money. During this time, he played on a baseball team. The team paid him only $15 a week. Soon he returned to school to complete his education. Jim was a star athlete (运动员) in several sports, including baseball, running, and football. He won many awards for his athletic ability, mainly for football. In many games, he scored all or most of the points for his team. In 1912, when Jim Thorpe was 24 years old, he became part of the U.S Olympic team. He competed in two very difficult events: the pentathlon(五项全能) and the decathlon. Both require great ability and strength. The pentathlon has five track and field events, including the long jump and the 1500-meter race. The decathlon has ten track and field events, with running, jumping and throwing contests. People thought it was impossible for an athlete to compete in both the pentathlon and the decathlon. So everyone was surprised when Thorpe won gold medals in both events. When the King of Sweden presented Thorpe with his two gold medals, he said, “Sir, you are the greatest athlete in the world.” Thorpe was a simple and honest man. He just answered, “Thanks, King.”
1-1、From the passage we learn that Jim Thorpe was born in _______.
A、India
B、Pennsylvania
C、Oklahoma
For many students, university is the place __________ they will be first exposed to different cultures and different people.
A、which
B、where
C、what
We trust this new product of ours will ____________ to your market.
A、appeal
B、appear
C、appease
Every country should try their best to provide equal opportunities for every citizen to go on __________ their education.
A、to
B、with
C、for
It is not until you have lost your health __________ you know its value.
A、which
B、when
C、that
A、0.093
B、0.0773
C、0.0654
D、0.0478
以下不属于吸收直接投资的优点是（）
A、能够提高公司对外负债的能力
B、不仅可筹集现金，还能够直接取得所需的先进设备和技术
C、程序相对简单
D、不利于社会资本的重组
企业以赊销方式卖给客户甲产品100万元，为了客户能够尽快付款，企业给予客户的现金折扣条件是(8／10，5／20，N／30)，则下面描述正确的是（ ）。
A、现金折扣条件中的10、20、30是信用期限
B、N表示折扣率，由买卖双方协商确定
C、客户只要在10天以内付款就能享受到8％的现金折扣优惠
D、客户只要在30天以内付款就能享受现金折扣优惠
下列各项中，可用于计算营运资金的算式是（ ）。
A、资产总额-负债总额
B、流动资产总额-负债总额
C、流动资产总额-流动负债总额
D、速动资产总额-流动负债总额
某人拟进行一项投资，希望进行该项投资后每半年都可以获得1000元的收入，年收益率为10％，则目前的投资额应是（ ）元。
A、10000
B、11000
C、20000
D、21000
某一股票的市价为10元，该企业同期的每股收益为0.5元，则该股票的市盈率为（）。
A、20
B、30
C、5
D、10
当经营杠杆系数是1.5，财务杠杆系数是2.5时，则总杠杆系数应为（ ）。
A、2.5
B、2.25
C、3.75
D、4
最佳资本结构是指（）。
A、加权平均资本成本最低、公司风险最小、企业价值最大时的资本结构
B、企业目标资本结构
C、加权平均资本成本最低的目标资本结构
D、企业利润最大时的资本结构
主要依靠股利维持生活的股东和养老基金管理人员最不赞成的股利政策是（）。
A、定额股利政策
B、定率股利政策
C、阶梯式股利政策
D、剩余股利政策
I.ve been living in the country for more than 10 years. It means quietness, privacy, harmony and peace for me. Living in the country requires an active lifestyle. It involves activities like doing daily chores, preparing firewood for winter heating, feeding animals including pets and livestock, tending the garden, or securing fences, etc. For me, the most attractive activities are fishing, hunting and hiking. I enjoy seeing what nature has to offer everyday through a simple walk down the little trail, or a relaxing drive along the country road with patches of green grass ornamented with wildlife sightings of birds, moose, bears, deer, etc. Living the country life helps us appreciate some of the simpler things, things that make us feel good about ourselves and the world. It may be just a get-together on a Saturday at the local farmers market, or a project or a problem that the community might pull together to help solve. I have participated in a few community projects, like dealing with out-of-control grass fires, a roof that collapsed from a large snow fall, or even helping a recent widow with fire wood for the winter. Sometimes I am surprised by how much benefit we receive from helping others and as for this community I can.t say enough. I really enjoy living the country life. I know it.s not for everyone, but I know it.s for me.
1-1、The author has lived in the countryside for more than a decade, and he/she loves living there.
A、√
B、×
Jim Thorpe was a native American. He was born in 1888 in an Indian Territory(印第安人保护区)that is now Oklahoma. Like most native American children then, he liked to fish, hunt, swim, and play games outdoors. He was healthy and strong, but he had very little formal education. In 1950, Jim Thorpe was named the greatest American football player. He was also an Olympic gold medal winner. But Thorpe had many tragedies in his life. Jim had a twin brother who died when he was nine years old. By the time he was 16, his mother and father were also dead, Jim then went to a special school in Pennsylvania for native American children. There, he learned to read and write and also began to play sports. Jim was poor, so he left school for two years to earn some money. During this time, he played on a baseball team. The team paid him only $15 a week. Soon he returned to school to complete his education. Jim was a star athlete (运动员) in several sports, including baseball, running, and football. He won many awards for his athletic ability, mainly for football. In many games, he scored all or most of the points for his team. In 1912, when Jim Thorpe was 24 years old, he became part of the U.S Olympic team. He competed in two very difficult events: the pentathlon(五项全能) and the decathlon. Both require great ability and strength. The pentathlon has five track and field events, including the long jump and the 1500-meter race. The decathlon has ten track and field events, with running, jumping and throwing contests. People thought it was impossible for an athlete to compete in both the pentathlon and the decathlon. So everyone was surprised when Thorpe won gold medals in both events. When the King of Sweden presented Thorpe with his two gold medals, he said, “Sir, you are the greatest athlete in the world.” Thorpe was a simple and honest man. He just answered, “Thanks, King.”
1-1、From the passage we learn that Jim Thorpe was born in _______.
A、India
B、Pennsylvania
C、Oklahoma
For many students, university is the place __________ they will be first exposed to different cultures and different people.
A、which
B、where
C、what
We trust this new product of ours will ____________ to your market.
A、appeal
B、appear
C、appease
Every country should try their best to provide equal opportunities for every citizen to go on __________ their education.
A、to
B、with
C、for
It is not until you have lost your health __________ you know its value.
A、which
B、when
C、that