"Compared with the profit maximization goal, the shareholder wealth maximization goal has the following advantages: (b)
A. Do not consider risk factors
B. consider the time value of money
C. Pay attention to protecting the interests of relevant stakeholders
D. it will lead to the short-term behavior of the enterprise. "
"According to the general principles of corporate governance, the management subject of major financial decisions is (D)
A. financial manager
B. Financial accounting personnel
C. county councils in the midwest and eastern states
D. Board of Directors "
"The most important environmental factor in financial management is (C)
A. Institutional environment
B. Legal environment
C. Financial environment
D. Fiscal and taxation environment "
"Assuming that the base interest rate is 5% and treasury bill rate is 4%, the following statement is correct (B).
A. it can be judged that there is no inflation at present.
B It can be judged that there is inflation at present, and the inflation subsidy rate is 1%.
C. it is impossible to judge whether inflation exists.
D can judge that there is inflation at present, but can't judge the inflation subsidy rate. "
"The registered capital consists of equal shares, and the capital is raised by issuing shares (B).
A. sole proprietorship
B. company limited by shares
C. partnerships
D. Joint ventures "
"The economic factors that affect the company's financial management environment include (acd)
Select one or more items:
A. Industrial policy
B. Enterprise organization form
C. Tax policy
D. Macroeconomic situation "
"There is an abcd financial relationship between shareholders and the company.
Select one or more items:
A. shareholders have the right to claim the remaining assets of the company.
B. shareholders can control or influence the company to a certain extent.
C. Shareholders should bear certain economic and legal responsibilities to the company.
D. shareholders can participate in the distribution of the company's net profit. "
"The advantages of the goal of maximizing shareholder wealth include (abd)
Select one or more items:
A. it helps to overcome one-sidedness in management.
B. it reflects the requirements of capital preservation and appreciation.
C. protection of stakeholders
D. consider the risk value of investment "
"The following belongs to the capital operation activities (bd)
Select one or more items:
A. Payment of cash dividends
B. Selling goods
C. Purchase of Treasury bills
D. Procurement of raw materials "
"The following items belong to the project investment (bcd).
Select one or more items:
A. purchase the equity of other companies
B. Equipment update
C. Establishing a marketing network
D. Purchase of fixed assets "
"Under the separation mode of corporate financial management, the financial management organization is not established as a separate department, but is usually merged with the accounting department to set up an independent financial management position in the accounting department to realize its related financial functions. (2)
Select one:
correct
Wrong "
"From the perspective of the lending relationship of funds, the interest rate is the transaction price of using capital resources in a certain period of time. (1)
Select one:
correct
Wrong "
"Compared with sole proprietorship enterprises and partnerships, joint stock limited companies have the characteristics of limited liability. (1)
Select one:
correct
Wrong "
"For listed companies, the stock price in the spot market can directly reveal the company's profitability. (2)
Select one:
correct
Wrong "
"Distribution in a broad sense refers to the distribution of all the company's net profits, while distribution in a narrow sense only refers to the distribution of the company's income. (2)
Select one:
correct
Wrong "
"Compared with other forms of enterprise organization, the most important feature of corporate enterprises is (B)
Select one:
A. Low start-up cost
B. potential separation of ownership and management rights
C. Unlimited liability
D. Financing is not easy. "
"(d) refers to the capital expenditure plan made by the enterprise for better development and greater remuneration in the future, which comprehensively reflects the source and application of funds for investment projects.
Select one:
A. Financial control
B. Financial decision-making
C. Financial forecast
D. Capital budget "
"Compared with the goal of maximizing profits, the goal of maximizing shareholders' wealth has the following advantages: (c)
Select one:
A. will lead to the short-term behavior of the enterprise
B. Don't consider risk factors
C. consider the time value of funds
D. pay attention to protecting the interests of relevant stakeholders. "
"The following reflects the relationship between creditor's rights and debts (C)
Select one:
A. Financial relationship between enterprises and creditors
B. Financial relationship between enterprises and the government
C. Feedback on the financial relationship between the enterprise and the debtor
D. Financial relationship between the enterprise and the grantee "
"The financial activities of an enterprise refer to the enterprise's (D).
Select one:
A. IMF revenue and expenditure activities
B. Fund allocation activities
C. Capital investment and recovery
D. Fund raising, utilization, recovery and distribution
"The economic factors that affect the company's financial management environment include (acd)
Select one or more items:
A. Industrial policy
B. Enterprise organization form
C. Tax policy
D. Macroeconomic situation "
"There is an abcd financial relationship between shareholders and the company.
Select one or more items:
A. shareholders have the right to claim the remaining assets of the company.
B. shareholders can control or influence the company to a certain extent.
C. shareholders can participate in the distribution of the company's net profit.
D. Shareholders should bear certain economic and legal responsibilities for the company. "
"The following belongs to the project investment is (acd).
Select one or more items:
A. Establishing a marketing network
B. Buy shares in other companies
C. Purchase of fixed assets
D. Equipment transformation "
"The risk compensation rate includes (abd)
Select one or more items:
A. maturity risk premium rate
B. Liquidity risk premium
C. Inflation subsidy rate
D. Default risk premium rate "
"The following belongs to the fund operation activities are (ad)
Select one or more items:
A. Selling goods
B. Payment of cash dividends
C. Purchase of Treasury bills
D. Procurement of raw materials "
"Pure interest rate refers to the average social rate of return in a risk-free state without considering inflation. (1)
Select one:
correct
Wrong "
"For listed companies, the stock price in the spot market can directly reveal the company's profitability. (2)
Select one:
correct
Wrong "
"Compared with sole proprietorship enterprises and partnerships, joint stock limited companies have the characteristics of limited liability. (1)
Select one:
correct
Wrong "
"Liquidity risk premium rate refers to the interest rate required by creditors to make up for the risk caused by the debtor's failure to repay the principal and interest on time. (2)
Select one:
correct
Wrong "
"The trading subject of financial market refers to financial institutions. (2)
Select one:
correct
Wrong "
"The first 1 annual dividend 1.5 yuan of a company's common stock is expected to grow at an annual rate of 3%. If the investor's necessary rate of return is 10%, then the value of the company's stock is (a).
Select one:
a.2 1.43
b.22. 15
c.23.20
d.22.88"
"The beta coefficient of a company's stock is 1.5, the risk-free rate of return is 4%, and the average rate of return of all stocks in the market is 12%, so the necessary rate of return of the company's stock should be (b).
Select one:
a. 12%
b. 16%
c. 14%
d. 18%"
"The value of a certain amount of monetary funds after a certain period of time is called (D).
Select one:
A. Present value of compound interest
B. Final value of annuity
C. Present value of annuity
D. Compound interest final value "
"The reciprocal of the present value coefficient of annuity is (b).
Select one:
A. present value coefficient of annuity
B. Investment recovery coefficient
C. Compound interest final value coefficient
D. sinking fund coefficient "
"A company obtains a loan of 20 million yuan, with an annual interest rate of 12%, and requires equal repayment at the end of each year within five years, then the annual repayment amount is about (b).
Select one:
A.5.45 million yuan
5.55 million yuan
4 million yuan
D.5.2 million yuan "
"The correct stock investment decision of investors should be (ac).
Select one or more items:
A. sell when the market price is higher than the stock value.
B. sell when the market price is lower than the stock value.
C. buy when the market price is lower than the stock value.
D. buy when the market price is higher than the stock value. "
"Annuities can be divided into (abcd) according to the time and times of receipt and payment.
Select one or more items:
A. Initial annuity
B. Perpetual annuity
C. Deferred annuity
D. ordinary annuity "
"The constituent element of bonds is (acd).
Select one or more items:
A. face value
B. Market price
C. coupon rate
D. Term of bonds "
"The factors that affect the value of common stock are (abc).
Select one or more items:
A. Investors' expected rate of return
B. Cash dividends
C. Annual dividend growth rate
D. Market price "