【单选题】
某人以40元的价格购入一张股票,该股票预期股利为每股1.02元,预计半年后能以50元的价格出售,则该股票的年持有期收益率应为___。
A. 2.04%
B. 27.55%
C. 21%
D. 55.1%
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答案
D
解析
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【单选题】
某债券面值为1000元,票面年利率为12%,期限3年,每半年支付一次利息。若市场利率为12%,则其发行时的价值___。
A. 大于1000元
B. 小于1000元
C. 等于1000元
D. 无法计算
【单选题】
有一笔国债,5年期,平价发行,票面利率12.22%,单利计息,到期一次还本付息,其到期收益率是___。
A. 9%
B. 11%
C. 10%
D. 12%
【单选题】
最佳现金持有量的存货控制模式中,应考虑的相关成本主要有___。
A. 机会成本和交易成本
B. 交易成本和短缺成本
C. 机会成本和短缺成本
D. 管理成本和短缺成本
【单选题】
下列有关现金周转期表述正确的是___。
A. 现金周转期=存货周转期+应收账款周转期+应付账款周转期
B. 现金周转期=存货周转期-应收账款周转期+应付账款周转期
C. 现金周转期=存货周转期+应收账款周转期-应付账款周转期
D. 现金周转期=存货周转期-应收账款周转期-应付账款周转期
【单选题】
某企业预测的年度赊销收入净额为600万元,应收账款收账期为30天,变动成本率为60%,资金成本率为10%,则应收账款的机会成本为___万元。
A. 10
B. 6
C. 3
D. 2
【单选题】
根据“5C”系统原理,在确定信用标准时,应掌握客户能力方面信息。下列各项中最能反映客户“能力”的是___。
A. 流动资产的数量. 质量及流动负债的比例
B. 获取现金流量的能力
C. 财务状况
D. 获利能力
【单选题】
通常情况下,企业持有现金的机会成本___。
A. 与现金余额成反比
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C. 与持有时间成反比
D. 属于决策的无关成本4
【单选题】
某企业每月现金需要量为250000元,现金与有价证券的每次转换金额和转换成本分别为50000元和40元,其每月现金的转换成本为___。
A. 200元
B. 1250元
C. 40元
D. 5000元
【单选题】
根据存货陆续供应和使用模式,下列情形中能够导致经济批量降低的是___。
A. 存货需求量增加
B. 一次订货成本增加
C. 单位储存变动成本增加
D. 每日消耗量增加
【单选题】
对现金折扣的表述,正确的是___。
A. 又叫商业折扣
B. 折扣率越低,企业付出的代价越高
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【单选题】
某企业年需用A材料2400吨,每次的订货成本为400元,每吨材料年储备成本12元,则每年最佳订货次数为___次。
A. 12
B. 6
C. 3
D. 4
【单选题】
企业置存现金的原因,主要是为了满足___。
A. 交易性、预防性、收益性的需要
B. 交易性、投机性、收益性的需要
C. 交易性、预防性、投机性的需要
D. 预防性、收益性、投机性的需要
【单选题】
已知某种存货的全年需要量为5400个单位,假设生产周期为一年,预计交货期内原材料的需要量为300单位,则该存货的订货提前期为___天。
A. 36
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C. 20天
D. 54天
【单选题】
在其他因素不变的情况下,企业采用积极的收账政策,可能导致的后果是___。
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【单选题】
企业为了使其持有的交易性现金余额降低到最低,可采取___。
A. 力争现金流量同步
B. 使用现金浮游量
C. 加速收款
D. 推迟应付款的支付
【单选题】
在供货企业不提供数量折扣的情况下,影响经济订货的因素是___。
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C. 订货成本中的固定成本
D. 订货成本中的变动成本
【单选题】
对应收账款信用期限的叙述,正确的是___。
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D. 信用期限越长,应收账款的机会成本越低4
【单选题】
信用的“5C”系统中,资本是指___。
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B. 指顾客拒付款项或无力支付款项时能被用作抵押的资产
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D. 指企业流动资产的数量和质量以及与流动负债的比例
【单选题】
在允许缺货的情况下,经济进货批量是使___的进货批量。
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企业目前信用条件“n/30”,赊销额为1800万,预计将信用期延长为“n/60”,预计赊销额将变为7200万,若该企业变动成本率为70%,资金成本率为15%。该企业应收账款占用资金应计利息增加___。
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C. 增加100万
D. 增加110.25万
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某企业全年需用A材料3600吨,一次订货成本为500元,单位储存变动成本15元,每日送货量为40吨,每日消耗量为10吨,则每年最佳订货次数为___次。
A. 5.47
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C. 6.36
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为了简化股票的发行手续,降低发行成本,股票发行应采取___方式。
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【单选题】
在下列支付银行贷款利息的各种方法中,名义利率与实际利率相同的是___。
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如果一个企业为了能够正常运转,不论在生产经营的旺季或淡季,都需要保持一定的临时性借款时,则有理由推测该企业所采用的营运资本融资政策是___。
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B. 配合型融资政策
C. 激进型融资政策
D. 折中型融资政策
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某企业需借入资金600000元。由于贷款银行要求将贷款数额的20%作为补偿性余额,故企业贷款数额为___。
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某股份公司发行面值为1000元,利率为5%的债券,因当时的市场利率为6%,折价发行,利息每年末支付,价格为950. 87元,则该债券的期限为___年。
A. 5
B. 6
C. 7
D. 8
【单选题】
某企业按年利率10%从银行借入款项800万元,银行要求企业按贷款限额的15%保持补偿余额,该贷款的实际年利率为___。
A. 11%
B. 11. 76%
C. 12%
D. 11. 5%
【单选题】
长期借款筹资与长期债券筹资相比,其特点是___。
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某企业拟发行5年期债券进行筹资,债券票面金额为100元,票面利率为12%,每年末付息一次,而当时市场利率为10%,那么,该企业债券发行价格应为___元。
A. 93. 22
B. 100
C. 105. 35
D. 107. 58
【单选题】
某企业向银行取得一年贷款4000万元,按6%计算全年利息,银行要求贷款本息分12个月等额偿还,则该项借款的实际利率大约为___。
A. 6%
B. 10%
C. 12%
D. 18%
【单选题】
从公司理财的角度看,与长期借款筹资相比较,普通股筹资的优点是___。
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某债券面值为10000元,票面年利率为5%,期限5年,每半年支付一次利息。若市场实际的年利率为5%(复利,按年计息),则其发行时的价格将___。
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从发行公司的角度看,股票全额包销的特点有___。
A. 可获部分溢价收入
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C. 可获一定佣金
D. 不承担发行风险
【单选题】
乙公司应收帐款条件为“2/10,n/30”,则债务人放弃优惠折扣的成本为___。
A. 20%
B. 10%
C. 36. 7%
D. 15%
【单选题】
贷款额为10000元,期限1年,贷款名义利率为12%,采用贴息的方式,则这笔贷款的实际利率是___。
A. 13. 64%
B. 12%
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D. 15%
【单选题】
A股份有限公司股票发行价格采用加权平均法,该公司2000年、 2001年的实际每股税后利润分别为0. 27元和0. 34元,2002年4月实际每股税后利润为0.12元,假设当时二级市场同类股票的市盈率为20倍,则该公司的股票发行价格为___。
A. 6. 47元
B. 5. 4元
C. 6. 8元
D. 2. 4元
【单选题】
在长期借款合同的保护性条款中,属于标准条款的是___。
A. 限制资本支出规模
B. 限制租赁固定资产规模
C. 贷款专款专用
D. 限制资产抵押
【单选题】
相对于股票筹资而言,银行借款的缺点是___。
A. 筹资速度慢
B. 筹资成本高
C. 借款弹性差
D. 财务风险大
【单选题】
相对于借款购置设备而言,融资租赁设备的主要缺点是___。
A. 筹资速度较慢
B. 融资成本高
C. 到期还本负担过重
D. 设备淘汰风险大
【单选题】
下列各项资金,可以利用商业信用方式筹措的是___。
A. 国家财政资金
B. 银行信贷资金
C. 其他企业资金
D. 企业自留资金
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C. 变动性和稳定性
D. 斗争性和同一性
【单选题】
依据是___
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D. 矛盾的主要方面和次要方面关系的问题
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A. 重点论
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真象和假象的区别在于___
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有的哲学家说,在大风扬起的尘土中,每一粒尘土的运动状况都是纯粹必然的。这是种___
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【单选题】
Economically speaking, are we better off than we were ten years ago? Twenty years ago? In their thirst for evidence on this issue, commentators seized on the recent report by the Census Bureau, which found that average household income rose by 5.2% in 2015. Unfortunately, that conclusion puts too much weight on a useful, but flawed and incomplete, statistic. Among the more significant problems with the Census’s measure are that: 1) it excludes taxes, transfers, and compensation like employer-provided health insurance; and 2) it is based on surveys rather than data. Even if precisely measured, income data exclude important determinants of economic well-being, such as the hours of work needed to earn that income. While thinking about the question, we came across a recently published article by Charles Jones and Peter Klenow, which proposes an interesting new measure of economic welfare. While by no means perfect, it is considerably more comprehensive than average income, taking into account not only growth in consumption per person but also changes in working time, life expectancy, and inequality. Moreover, it can be used to assess economic performance both across countries and over time. The Jones-Klenow method can be illustrated by a cross-country example. Suppose we want to compare the economic welfare of citizens of the U.S. and France in 2005. In 2005, as the authors observe, real consumption per person in France was only 60% as high as the U.S., making it appear that Americans were economically much better off than the French on average. However, that comparison omits other relevant factors: leisure time, life expectancy, and economic inequality. The French take longer vacations and retire earlier, so typically work fewer hours; they enjoy a higher life expectancy, presumably reflecting advantages with respect to health care, diet, lifestyle, and the like; and income and consumption are somewhat more equally distributed there than in the U.S. Because of these differences, comparing France’s consumption with the U.S.’s overstates the gap in economic welfare. Similar calculations can be used to compare the U.S. and other countries. For example, this calculation puts economic welfare in the United Kingdom at 97% of U.S. levels, but estimates Mexican well-being at 22%. The Jones-Klenow measure can also assess an economy’s performance over time. According to this measure, as of the early-to-mid-2000s, the U.S. had the highest economic welfare of any large country. Since 2007, economic welfare in the U.S. has continued to improve. However, the pace of improvement has slowed markedly. Methodologically, the lesson from the Jones-Klenow research is that economic welfare is multi-dimensional. Their approach is flexible enough that in principle other important quality-of-life changes could be incorporated—for example, decreases in total emissions of pollutants and declines in crime rates. What does the author think of the 2015 report by the Census Bureau?___
A. It is based on questionable statistics.
B. It reflects the economic changes.
C. It evidences the improved welfare.
D. It provides much food for thought.
【单选题】
Economically speaking, are we better off than we were ten years ago? Twenty years ago? In their thirst for evidence on this issue, commentators seized on the recent report by the Census Bureau, which found that average household income rose by 5.2% in 2015. Unfortunately, that conclusion puts too much weight on a useful, but flawed and incomplete, statistic. Among the more significant problems with the Census’s measure are that: 1) it excludes taxes, transfers, and compensation like employer-provided health insurance; and 2) it is based on surveys rather than data. Even if precisely measured, income data exclude important determinants of economic well-being, such as the hours of work needed to earn that income. While thinking about the question, we came across a recently published article by Charles Jones and Peter Klenow, which proposes an interesting new measure of economic welfare. While by no means perfect, it is considerably more comprehensive than average income, taking into account not only growth in consumption per person but also changes in working time, life expectancy, and inequality. Moreover, it can be used to assess economic performance both across countries and over time. The Jones-Klenow method can be illustrated by a cross-country example. Suppose we want to compare the economic welfare of citizens of the U.S. and France in 2005. In 2005, as the authors observe, real consumption per person in France was only 60% as high as the U.S., making it appear that Americans were economically much better off than the French on average. However, that comparison omits other relevant factors: leisure time, life expectancy, and economic inequality. The French take longer vacations and retire earlier, so typically work fewer hours; they enjoy a higher life expectancy, presumably reflecting advantages with respect to health care, diet, lifestyle, and the like; and income and consumption are somewhat more equally distributed there than in the U.S. Because of these differences, comparing France’s consumption with the U.S.’s overstates the gap in economic welfare. Similar calculations can be used to compare the U.S. and other countries. For example, this calculation puts economic welfare in the United Kingdom at 97% of U.S. levels, but estimates Mexican well-being at 22%. The Jones-Klenow measure can also assess an economy’s performance over time. According to this measure, as of the early-to-mid-2000s, the U.S. had the highest economic welfare of any large country. Since 2007, economic welfare in the U.S. has continued to improve. However, the pace of improvement has slowed markedly. Methodologically, the lesson from the Jones-Klenow research is that economic welfare is multi-dimensional. Their approach is flexible enough that in principle other important quality-of-life changes could be incorporated—for example, decreases in total emissions of pollutants and declines in crime rates. What does the author say about the Jones-Klenow method?___
A. It is widely used to compare the economic growth across countries.
B. It revolutionizes the way of measuring ordinary people’s livelihood.
C. It focuses on people’s consumption rather that their average income.
D. It is a more comprehensive measure of people’s economic well-being.
【单选题】
Economically speaking, are we better off than we were ten years ago? Twenty years ago? In their thirst for evidence on this issue, commentators seized on the recent report by the Census Bureau, which found that average household income rose by 5.2% in 2015. Unfortunately, that conclusion puts too much weight on a useful, but flawed and incomplete, statistic. Among the more significant problems with the Census’s measure are that: 1) it excludes taxes, transfers, and compensation like employer-provided health insurance; and 2) it is based on surveys rather than data. Even if precisely measured, income data exclude important determinants of economic well-being, such as the hours of work needed to earn that income. While thinking about the question, we came across a recently published article by Charles Jones and Peter Klenow, which proposes an interesting new measure of economic welfare. While by no means perfect, it is considerably more comprehensive than average income, taking into account not only growth in consumption per person but also changes in working time, life expectancy, and inequality. Moreover, it can be used to assess economic performance both across countries and over time. The Jones-Klenow method can be illustrated by a cross-country example. Suppose we want to compare the economic welfare of citizens of the U.S. and France in 2005. In 2005, as the authors observe, real consumption per person in France was only 60% as high as the U.S., making it appear that Americans were economically much better off than the French on average. However, that comparison omits other relevant factors: leisure time, life expectancy, and economic inequality. The French take longer vacations and retire earlier, so typically work fewer hours; they enjoy a higher life expectancy, presumably reflecting advantages with respect to health care, diet, lifestyle, and the like; and income and consumption are somewhat more equally distributed there than in the U.S. Because of these differences, comparing France’s consumption with the U.S.’s overstates the gap in economic welfare. Similar calculations can be used to compare the U.S. and other countries. For example, this calculation puts economic welfare in the United Kingdom at 97% of U.S. levels, but estimates Mexican well-being at 22%. The Jones-Klenow measure can also assess an economy’s performance over time. According to this measure, as of the early-to-mid-2000s, the U.S. had the highest economic welfare of any large country. Since 2007, economic welfare in the U.S. has continued to improve. However, the pace of improvement has slowed markedly. Methodologically, the lesson from the Jones-Klenow research is that economic welfare is multi-dimensional. Their approach is flexible enough that in principle other important quality-of-life changes could be incorporated—for example, decreases in total emissions of pollutants and declines in crime rates. What do Jones and Klenow think of the comparison between France and the U.S. in terms of real consumption per person?___
A. It reflected the existing big gap between the two economies.
B. It neglected many important indicators of people’s welfare.
C. It covered up the differences between individual citizens.
D. It failed to count in their difference in natural resources.
【单选题】
Economically speaking, are we better off than we were ten years ago? Twenty years ago? In their thirst for evidence on this issue, commentators seized on the recent report by the Census Bureau, which found that average household income rose by 5.2% in 2015. Unfortunately, that conclusion puts too much weight on a useful, but flawed and incomplete, statistic. Among the more significant problems with the Census’s measure are that: 1) it excludes taxes, transfers, and compensation like employer-provided health insurance; and 2) it is based on surveys rather than data. Even if precisely measured, income data exclude important determinants of economic well-being, such as the hours of work needed to earn that income. While thinking about the question, we came across a recently published article by Charles Jones and Peter Klenow, which proposes an interesting new measure of economic welfare. While by no means perfect, it is considerably more comprehensive than average income, taking into account not only growth in consumption per person but also changes in working time, life expectancy, and inequality. Moreover, it can be used to assess economic performance both across countries and over time. The Jones-Klenow method can be illustrated by a cross-country example. Suppose we want to compare the economic welfare of citizens of the U.S. and France in 2005. In 2005, as the authors observe, real consumption per person in France was only 60% as high as the U.S., making it appear that Americans were economically much better off than the French on average. However, that comparison omits other relevant factors: leisure time, life expectancy, and economic inequality. The French take longer vacations and retire earlier, so typically work fewer hours; they enjoy a higher life expectancy, presumably reflecting advantages with respect to health care, diet, lifestyle, and the like; and income and consumption are somewhat more equally distributed there than in the U.S. Because of these differences, comparing France’s consumption with the U.S.’s overstates the gap in economic welfare. Similar calculations can be used to compare the U.S. and other countries. For example, this calculation puts economic welfare in the United Kingdom at 97% of U.S. levels, but estimates Mexican well-being at 22%. The Jones-Klenow measure can also assess an economy’s performance over time. According to this measure, as of the early-to-mid-2000s, the U.S. had the highest economic welfare of any large country. Since 2007, economic welfare in the U.S. has continued to improve. However, the pace of improvement has slowed markedly. Methodologically, the lesson from the Jones-Klenow research is that economic welfare is multi-dimensional. Their approach is flexible enough that in principle other important quality-of-life changes could be incorporated—for example, decreases in total emissions of pollutants and declines in crime rates. What is an advantage of the Jones-Klenow method?___
A. It can accurately pinpoint a country’s current economic problems.
B. It can help to raise people’s awareness of their economic well-being.
C. It can diagnose the causes of a country’s slowing pace of economic improvement.
D. It can compare a country’s economic conditions between different periods of time.
【单选题】
Economically speaking, are we better off than we were ten years ago? Twenty years ago? In their thirst for evidence on this issue, commentators seized on the recent report by the Census Bureau, which found that average household income rose by 5.2% in 2015. Unfortunately, that conclusion puts too much weight on a useful, but flawed and incomplete, statistic. Among the more significant problems with the Census’s measure are that: 1) it excludes taxes, transfers, and compensation like employer-provided health insurance; and 2) it is based on surveys rather than data. Even if precisely measured, income data exclude important determinants of economic well-being, such as the hours of work needed to earn that income. While thinking about the question, we came across a recently published article by Charles Jones and Peter Klenow, which proposes an interesting new measure of economic welfare. While by no means perfect, it is considerably more comprehensive than average income, taking into account not only growth in consumption per person but also changes in working time, life expectancy, and inequality. Moreover, it can be used to assess economic performance both across countries and over time. The Jones-Klenow method can be illustrated by a cross-country example. Suppose we want to compare the economic welfare of citizens of the U.S. and France in 2005. In 2005, as the authors observe, real consumption per person in France was only 60% as high as the U.S., making it appear that Americans were economically much better off than the French on average. However, that comparison omits other relevant factors: leisure time, life expectancy, and economic inequality. The French take longer vacations and retire earlier, so typically work fewer hours; they enjoy a higher life expectancy, presumably reflecting advantages with respect to health care, diet, lifestyle, and the like; and income and consumption are somewhat more equally distributed there than in the U.S. Because of these differences, comparing France’s consumption with the U.S.’s overstates the gap in economic welfare. Similar calculations can be used to compare the U.S. and other countries. For example, this calculation puts economic welfare in the United Kingdom at 97% of U.S. levels, but estimates Mexican well-being at 22%. The Jones-Klenow measure can also assess an economy’s performance over time. According to this measure, as of the early-to-mid-2000s, the U.S. had the highest economic welfare of any large country. Since 2007, economic welfare in the U.S. has continued to improve. However, the pace of improvement has slowed markedly. Methodologically, the lesson from the Jones-Klenow research is that economic welfare is multi-dimensional. Their approach is flexible enough that in principle other important quality-of-life changes could be incorporated—for example, decreases in total emissions of pollutants and declines in crime rates. What can we infer from the passage about American people’s economic well-being?___
A. It is much better than that of their European counterparts.
B. It has been on the decline ever since the turn of the century.
C. It has not improved as much as reported by the Census Bureau.
D. It has not been accurately assessed and reported since mid-2000s.
【单选题】
大学生的成才目标是___。
A. 培养德智体美全面发展的人才
B. 培养德智体美全面发展的社会主义建设者
C. 培养德智体美全面发展的社会主义建设者和接班人
D. 培养专业化、创新化的人才
【单选题】
现代人才素质的灵魂是___。
A. 德
B. 智
C. 体
D. 美
【单选题】
___是人才素质的基础.
A. 德
B. 智
C. 体
D. 美
【单选题】
世界政治格局发展的必然趋势是___。
A. “多极化”
B. 单边主义
C. 两极格局形成
D. 一超独霸
【单选题】
在全面发展的教育中德、智、体、美是缺一不可,统一存在的,其中处于主导地位的是___。
A. 德育
B. 智育
C. 体育
D. 美育
【单选题】
时代精神的内涵十分丰富,其中___居于核心地位。
A. 艰苦奋斗
B. 自强不息
C. 团结统一
D. 改革创新
【单选题】
民族精神是一个民族赖以生存和发展的精神支撑。中华民族在五千年的发展中所形成的伟大民族精神的核心是___。
A. 爱国主义
B. 人道主义
C. 科学主义
D. 革命英雄主义
【单选题】
下列名言反映中华民族是一个艰苦奋斗的民族的有___。
A. 艰难困苦,玉汝于成
B. 先天下之忧而忧
C. 生于忧患,死于安乐
D. 民无信不立
【单选题】
___是人才素质的基本内容
A. 德
B. 智
C. 体
D. 美
【单选题】
10。___是我们立党立国的根本指导思想
A. 马克思主义
B. 社会主义荣辱观
C. 社会主义思想道德
D. 爱国主义11. 当代大学生的历史使命是(A)
【单选题】
衡量大学生全面发展的一个重要标准是___
A. 知识渊博
B. 品质高尚
C. 德才兼备
D. 知行统一
【单选题】
独立生活意识指___
A. 自己的事情自己处理不需要别人管
B. 自己想干什么就干什么
C. 树立自信、自律、自立、自强的精神
D. 天马行空独来独往
【单选题】
___作为社会主义核心价值体系的精髓,解决的是应当具备什么样的精神状态和精神风貌的问题。
A. 马克思主义的指导地位
B. 中国特色社会主义的共同理想
C. 民族精神和时代精神
D. 社会主义荣辱观
【单选题】
___是人才素质的综合体现.
A. 德
B. 智
C. 体
D. 美
【单选题】
人们对生活在其中的世界及人与世界的关系的总的看法和根本观点就是___
A. 世界观
B. 人生观
C. 价值观
D. 历史观
【单选题】
人生观的核心是___
A. 人生意义
B. 人生目的
C. 人生态度
D. 人生价值
【单选题】
人的本质属性是___
A. 自然属性
B. 自私自利
C. 社会属性
D. 趋利避害
【单选题】
社会主义社会人生价值标准是___
A. 是否拥有金钱财富
B. 自我价值实现的程度
C. 宗教信仰是否虔诚
D. 是否为人民群众尽心尽力服务
【单选题】
回答人为什么活着___
A. 人生态度
B. 人生目的
C. 人生价值
D. 人生意义
【单选题】
表明人应当怎样对待生活___
A. 人生态度
B. 人生目的
C. 人生价值
D. 人生意义
【单选题】
判别什么样的人生才有意义___
A. 人生态度
B. 人生目的
C. 人生价值
D. 价值取向
【单选题】
下列人生态度中正确的是___
A. 认真务实
B. 看破红尘
C. 悲观消沉
D. 满足于现状
【单选题】
下列属于正确的人生目的的是___
A. 追求享乐
B. 为人民服务
C. 追求金钱
D. 追求个人利益
【单选题】
___认为,金钱可以主宰一切.
A. 享乐主义人生观
B. 拜金主义人生观
C. 功利主义人生观
D. 个人主义人生观
【单选题】
___ 认为,社会和他人是达到个人目的的手段。
A. 享乐主义人生观
B. 拜金主义人生观
C. 功利主义人生观
D. 个人主义人生观