自考全国-2014年10月-财务管理学试题+答案

一次，他在核实数据时，认为部分数据需要重新测量，但项目部的车都被派出去了。belimitedtonomorethan2daysofwork,materialdepositedinspecialinsulatedcontainers,materialhandlingtogentlyandmakeuseofthermalinsulationmaterialinwindproof,waterproof,moisture-proofmeasure.6.2thermaldesignoptimizationforhigh-temperaturespecialthermalinsulationforpipingsupportandhangerdesign,reducedheatdissipationofthehangers,ensurethatthewalldoesnotoverheat.Small-diameterpiping,thermalinstrumentlayoutandpositioningofsupportandhangerdesigntakefullyintoaccounttheexpansionspaceandinsulationthickness.Large-diameterpipesafterheatpreservationplasteringconstructionofvalves,turbine,checkingsmoothsurface,hightemperaturepowderpaintfullydryafter.Protectivecoveringsforelectricequipmentinsulationboardsdesignedwithpressureplate,whenorderingaccordingtotheinstallationdiagram,modelspecificationspublishingorder,ensurewheninstallingcornersneat,uniformappearance,reducetheamountofon-sitemachining.Beforevalves,flangeinsulationshellconstruction,besuretomakeaunifiedmodel,allvalves,flanges,insulationcoverunified,tidyandbeautiful.Whenfourpartssuchaspipes,boilerinsulation,mustdofirstarticleinspection,proofofdesignandconstructionmethods,technologycanmeetthetechnologicalrequirements,beforeextensiveconstruction.Boilersteelbeams,dooropeningboxesdesignedwithinsulationgaskets,flangecannotbeoblique,evenfastened.Backintotheslopeofthetubingduringinstallationpayattentiontothepiping,oilstationisalowpoint.Refuelingmustbecontrolledwhencastingmaterialparts,selectlowthermalconductivitymaterialsasfaraspossible,ensurethatthesepartsdonotoverheat.6.3qualitydefectsofinsulationtechnologymanagementoptimizationofconstructionprocessanddevelopareasonableduration,regionaltransferofstrictly！全国2014年10月高等教育自学考试财务管理学试题课程代码：00067一、单项选择题(本大题共20小题，每小题1分，共20分)1．某项目的期望收益率为10%，标准离差为4%，风险价值系数为10%，则该项目的风险收益率是（）。A．3%B．4%C．8%D．12%2．若干期以后发生的每期期末等额系列收付款项称为（）。A．永续年金B．递延年金C．后付年金D．先付年金3．下述各项中，计算债券发行价格时不需考虑的因素是（）。A．票面利率B．市场利率C．债券期限D．发行日期4．资金市场按融资期限长短可以分为（）。A．证券市场与借贷市场B．一级市场与二级市场C．货币市场与借贷市场D．货币市场与资本市场5．某企业上年度资本实际占用量为5100万元，其中不合理的部分为100万元。预计本年度销售将增加20%，资本周转速度将加快2%，则本年度资本需要量是（）。一次，他在核实数据时，认为部分数据需要重新测量，但项目部的车都被派出去了。belimitedtonomorethan2daysofwork,materialdepositedinspecialinsulatedcontainers,materialhandlingtogentlyandmakeuseofthermalinsulationmaterialinwindproof,waterproof,moisture-proofmeasure.6.2thermaldesignoptimizationforhigh-temperaturespecialthermalinsulationforpipingsupportandhangerdesign,reducedheatdissipationofthehangers,ensurethatthewalldoesnotoverheat.Small-diameterpiping,thermalinstrumentlayoutandpositioningofsupportandhangerdesigntakefullyintoaccounttheexpansionspaceandinsulationthickness.Large-diameterpipesafterheatpreservationplasteringconstructionofvalves,turbine,checkingsmoothsurface,hightemperaturepowderpaintfullydryafter.Protectivecoveringsforelectricequipmentinsulationboardsdesignedwithpressureplate,whenorderingaccordingtotheinstallationdiagram,modelspecificationspublishingorder,ensurewheninstallingcornersneat,uniformappearance,reducetheamountofon-sitemachining.Beforevalves,flangeinsulationshellconstruction,besuretomakeaunifiedmodel,allvalves,flanges,insulationcoverunified,tidyandbeautiful.Whenfourpartssuchaspipes,boilerinsulation,mustdofirstarticleinspection,proofofdesignandconstructionmethods,technologycanmeetthetechnologicalrequirements,beforeextensiveconstruction.Boilersteelbeams,dooropeningboxesdesignedwithinsulationgaskets,flangecannotbeoblique,evenfastened.Backintotheslopeofthetubingduringinstallationpayattentiontothepiping,oilstationisalowpoint.Refuelingmustbecontrolledwhencastingmaterialparts,selectlowthermalconductivitymaterialsasfaraspossible,ensurethatthesepartsdonotoverheat.6.3qualitydefectsofinsulationtechnologymanagementoptimizationofconstructionprocessanddevelopareasonableduration,regionaltransferofstrictly2A．5880万元B．5990万元C．6120万元D．6240万元6．与发行债券筹资相比，股票筹资的缺点是（）。A．财务风险较大B．资金成本较高C．偿还压力较大D．筹资数额有限7．企业进行资本结构决策的基本依据是（）。A．权益资本成本B．综合资本成本C．债务资本成本D．个别资本成本8．下列不属于无形资产的是A．电子书B．特许权C．商标权D．专利权9．下列属于固定资产加速折旧方法的是（）。A．年金法B．工作量法C．年数总和法D．年限平均法10．下列项目中，不属于应收账款成本的是A．管理成本B．机会成本C．转换成本D．坏账成本11．下列项目中，可用来衡量企业信用标准的是（）。A．信用期限B．折扣期限C．现金折扣率D．预期的坏账损失率12．与债券投资相比，下列属于股票投资特点的是（）。A．投资风险较大B．有到期日C．收益稳定性较强D．无权参与被投资企业经营管理13．某项目原始投资额的现值为280万元，净现值为70万元，则该项目的获利指数是（）。A．0.25B．0.75C．1.25D．1.3014．下列债券中，信誉最高的是（）。A．国库券B．金融债券C．企业短期债券D．企业长期债券15．下列金融衍生工具中，属于选择权合约的是（）。A．货币期货B．利率期货C．股票期权D．远期利率协议16．下列企业并购行为中，属于横向并购的是（）。A．奶粉企业并购咖啡企业B．炼油企业并购钢铁企业C．服装企业并购纺织企业D．煤炭企业并购发电企业17．信用条件“1/10}n/30”的含义是（）。A．信用期限为30天，现金折扣为10%B．付款期限为10天，现金折扣为10%，信用期限为30天一次，他在核实数据时，认为部分数据需要重新测量，但项目部的车都被派出去了。belimitedtonomorethan2daysofwork,materialdepositedinspecialinsulatedcontainers,materialhandlingtogentlyandmakeuseofthermalinsulationmaterialinwindproof,waterproof,moisture-proofmeasure.6.2thermaldesignoptimizationforhigh-temperaturespecialthermalinsulationforpipingsupportandhangerdesign,reducedheatdissipationofthehangers,ensurethatthewalldoesnotoverheat.Small-diameterpiping,thermalinstrumentlayoutandpositioningofsupportandhangerdesigntakefullyintoaccounttheexpansionspaceandinsulationthickness.Large-