Among the following statements about cost classification by type, the correct one is ().
First, the so-called cost behavior refers to the dependence between the change of cost and business volume.
B, the stability of the fixed cost is unconditional.
C, mixed costs can be divided into semi-fixed costs and variable costs.
D, mixed cost is between fixed cost and variable cost, which can be divided into two parts: fixed cost and variable cost.
Correct answer: A.D.
Analysis: The stability of fixed cost in a certain period is conditional, that is, the range of output change is limited. If the output increases to a certain extent, the fixed cost will also rise, so the statement of option B is incorrect; The mixed cost is both fixed and variable, and can be further subdivided into variable cost, semi-fixed cost, deferred variable cost and curve variable cost, so the statement of option C is incorrect.
If the beta value of a single asset is equal to 1.2, the following statement is correct ().
A, the change of the rate of return of this asset is greater than that of market portfolio.
B. The systemic risk contained in this asset is 65438+ 0.2 times the risk of the whole market portfolio.
C. The risk contained in this asset is 0.2 times that of the 65438+ whole market portfolio.
D The risk-return ratio of this asset is greater than that of market portfolio.
Correct answer: AB
Analysis: When the β coefficient of an asset is greater than 1, it means that the change range of the return rate of the asset is greater than that of market portfolio, and the systemic risk it contains is greater than that of market portfolio. Because the beta value of this asset is equal to 1.2, it shows that the systemic risk contained in this asset is 1.2 times that of the whole market portfolio risk. So the statement of option AB is correct. The β coefficient reflects the system risk, not the total risk, so the expression of option C is incorrect. Calculate the necessary rate of return according to the β coefficient, and the "risk rate of return" in option D should be changed to "necessary rate of return".
About the risk of multiple-choice questions, the following statement is correct ().
A, risk refers to the uncertainty of income.
B. Risk is the possibility of loss.
C, the risk of assets is the uncertainty of asset returns.
D, from the perspective of financial management, risk is the possibility that the actual income of the enterprise deviates from the expected income and suffers economic losses due to various unpredictable or uncontrollable factors in the process of various production and business activities.
Correct answer: AC
Analysis: risk refers to the uncertainty of income, and the expression of option B is incorrect. From the perspective of financial management, risk is the possibility that the actual income of the enterprise deviates from the expected income and suffers economic losses due to various unpredictable or uncontrollable factors in the process of financial activities, so the statement of option D is incorrect.
Variable costs usually have an initial fixed base, regardless of the change of business volume. This part of the cost is similar to the fixed cost, and the rest above this base is increasing with the increase of business volume. ()。
is it
wrong
Correct answer: No.
Analysis: the characteristics of variable cost are: it usually has an initial fixed base, which has nothing to do with the change of business volume, and this part of cost is similar to fixed cost; The rest above this base will increase in proportion to the increase of business volume.
Judging risk refers to the uncertainty of income. In practice, people think that risk refers to the possibility of loss. ()。
is it
wrong
Correct answer: y
Analysis: Risk refers to the uncertainty of income. Although the existence of risk may mean the increase of income, people pay more attention to the possibility of loss.
True or false: A wealthy businessman plans to set up a student aid fund, and at the end of each year, he will give 6.5438+0 million yuan to help poor rural students. The fund is planned to be placed in the Agricultural Bank of China, and the one-year fixed deposit rate of the bank is 4%, so the wealthy businessman needs to invest 26 million yuan at present. ()
is it
wrong
Correct answer: No.
Analysis: The subsidy fund is a perpetual annuity, so the investment amount = 100/4%=2500 (ten thousand yuan).
The mixed cost of judgment questions can be divided into semi-fixed cost and variable cost. ()
is it
wrong
Correct answer: No.
Analysis: Mixed cost has both fixed and variable attributes, which can be further subdivided into variable cost, semi-fixed cost, deferred variable cost and curve variable cost.
Regression analysis of judgment questions is a more accurate method, but it should be used in conjunction with account analysis. ()
is it
wrong
Correct answer: No.
Analysis: The contract confirmation method needs to be used in conjunction with the account analysis method.
If the total cost, total fixed cost and business volume are given in the question, the unit variable cost can be calculated. ()
is it
wrong
Correct answer: y
Analysis: Total cost = total fixed cost+total variable cost = total fixed cost+unit variable cost × business volume, so it can be deduced that unit variable cost = (total cost-total fixed cost)/business volume.
True or false A holds a portfolio, and the corresponding expected returns are 30%, 40% and 10% respectively, so the expected return of the portfolio is 80%. ()
is it
wrong
Correct answer: No.
Analysis: The expected return of the portfolio is the weighted average of all the securities returns in the portfolio, not the simple sum of all the securities returns in the portfolio.