A. In a certain period of time, when the total amount of purchased materials and the cost level remain unchanged, the purchase batch is directly proportional to the storage and custody costs. B. In a certain period, when the total amount of materials purchased and the cost level remain unchanged, the purchase batch is directly proportional to the purchase cost.

C in a certain period of time, the larger the purchase batch, the higher the storage capacity and the less the storage cost.

D In a certain period of time, the smaller the purchase batch, the lower the storage quantity and the more the storage cost.

2. Calculate the depreciation amount of fixed assets according to the mileage, and the depreciation amount per mileage is ()

A. Increase B. Decrease C. Same D. Different

3. After the enterprise liquidates the property and pays the liquidation expenses, it should pay () first.

A. Unsecured debt B. Unpaid wages payable to employees

C. Income tax payable and unpaid D. Business tax payable and unpaid

4. The economic depreciation period of fixed assets is compared with the physical depreciation period ()

A. the former is longer. B.the former is short.

C. They are the same. D. impossible to measure

5. In the past, China's stock types could only be bought by China residents in RMB, but since 2004, the stock that has been released is ().

A shares, b shares and h shares

C.a shares and B shares

6. According to the different property rights relations formed by foreign investment, foreign investment can be divided into ()

A. Physical investment and securities investment B. Equity investment and debt investment

C.d. short-term and long-term investments

7. The real source of the time value of funds is ()

A. Surplus value created by workers B. Reward for giving up liquidity preference

C. Sacrificing the return of current consumption D. Discounting the time difference of value

8. The operating costs of commodity circulation enterprises generally refer to ()

A. Commodity procurement cost B. Commodity procurement cost plus circulation cost

C. purchase cost plus management fee.

9. The total value of depreciated fixed assets at the beginning of an enterprise is 3 million yuan, which increased by 300,000 yuan in June and decreased by 300,000 yuan in February, so the average value of depreciated fixed assets in this period is ().

A.365438+500,000 yuan B.33 million yuan

C.300 million yuan D.3 1255438+0 million yuan.

10. When the enterprise has no profit in the current year, the surplus reserve fund can be used to distribute dividends by special resolution of the shareholders' meeting, but the distribution amount shall not exceed.

Exceeding the par value of the stock ()

10 year

1 1. Among the following expenses, the semi-variable expense is ().

A. Warehouse rent B. Electricity bill

C. Office expenses D. Transportation expenses

12. According to the payment method of foreign exchange, the exchange rate can be divided into ().

A. buying exchange rate and selling exchange rate B. base exchange rate and arbitrage exchange rate

C. spot exchange rate and forward exchange rate D. exchange rate of telegraphic transfer, letter transfer and draft

13. Fixed assets can be classified into self-owned fixed assets and financial lease fixed assets according to ().

A. Economic use

C.d. appearance characteristics

14. The legal property of an enterprise that pays off its debts in the form of a limited liability organization is ()

A. Registered capital B. Owner's equity C. Assets D. Profit

15. In daily cost control, the price difference of direct materials is based on the actual materials in a certain period ().

A. according to the consumption quantity. B. according to the number of collections.

C. calculated according to the purchased quantity. D. according to the quantity received.

16. After paying the liquidation expenses, the first thing that should be paid off is ().

A. Various unsecured debts B. Taxes payable and unpaid

C. Payable unpaid employee wages, labor insurance premiums, etc. D. preferred stock dividend

17. After several periods from now on, the annuity with the same amount in each period is ().

A. ordinary annuity B. Early annuity

C. Deferred annuity D. Permanent annuity

18. The ultimate goal of financial analysis is ()

A. Revealing the profitability of enterprises B. Promoting the maximization of owners' wealth

C. Exposing the current situation of enterprises D. Providing information for users of financial statements

19. An enterprise intends to issue bonds to raise funds, and the bond interest rate is 8%, but the market interest rate at the time of issuance is 10%, then the enterprise has passed.

The funds raised by issuing bonds should be higher than the face value of bonds ()

A. high B. low

C. Equality D. Unable to judge

20. When calculating quick ratio, the items that should be deducted from current assets are ().

A.b. Accounts receivable

C. Inventories, advances D. Inventories, advances and prepaid expenses

1.A 2。 C 3。 B 4。 B 5。 C 6。 B 7。 An eight. A nine. A 10。 B

1 1.D 12。 D 13。 C 14。 B 15。 C 16。 C 17。 C 18。 D 19。 B 20。 D

Briefly describe the principles of enterprise financial management.

Briefly describe the composition of current assets.

Briefly describe the concept and significance of implementing classified management of fixed assets.

Brief introduction of enterprise target cost and its formulation method.

Main types of transfer settlement methods and their scope of application.

On the dividend distribution policy of joint-stock enterprises and its characteristics.

26. Financial management principles are the guidelines for enterprises to organize financial activities and handle financial relations. It is a code of conduct that reflects the regularity of financial management activities and is the basic requirement of financial management. (2 points) Specifically include: (1) principle of rational allocation of funds; (2) the principle of positive balance of payments; (3) the principle of cost-effectiveness; (4) The principle of balance between income and risk; (5) The principle of hierarchical and block management; (6) the principle of interest coordination. (3 points)

27. Current assets coexist in various forms in the process of enterprise reproduction, and these different forms of existence are the components of current assets. Specific projects include:

(1) Monetary funds: including cash on hand and various bank deposits. ( 1)

(2) Receivables and prepayments: such as bills receivable, accounts receivable and prepaid expenses. ( 1)

(3) Inventory: including raw materials, fuels, packaging materials, low-value consumables, repair spare parts, in-process products, self-made semi-finished products, finished products, purchased goods, etc. ( 1)

(4) Short-term investment: refers to all kinds of securities and short-term bonds that can be realized at any time and held for no more than one year. (2 points)

28. Classified management of fixed assets means that under the leadership of the factory director or manager, according to the categories of fixed assets, the factory department or various functional departments of the company are responsible for centralized management, and according to the use locations of various fixed assets, the users at all levels are responsible for specific management, and further implement it to teams and individuals, and implement the management of fixed assets to the post responsibility system. (3 points)

There are many kinds of fixed assets in enterprises, which are huge in quantity and scattered in use places. To manage fixed assets well, it is necessary to implement the management authority and responsibility of fixed assets to relevant departments and users, and fully mobilize the enthusiasm and initiative of various functional departments, units at all levels and employees. (2 points)

29. Target cost is the cost to be realized in a certain period of time and the goal of cost management. There are usually the following methods to set the target cost:

(1) back extrusion method. First, determine the profit target, then subtract the tax payable, period expenses and profit target from the forecast sales revenue, and then determine the target cost. (2 points)

(2) Selection method. Select an advanced cost or the best cost level in the history of this enterprise as the target cost. (2 points)

(3) Adjustment method. Based on the actual average unit cost of the previous year and combined with the annual plan, the target cost is determined. ( 1)

A bill paid by himself or the endorsee. (2 points)

(7) Settlement method of cashier's check

A cashier's check is a bill that the applicant deposits money in the bank and the bank issues it to him for transfer settlement or cash withdrawal. (2 points)

34. Dividend distribution policy is an important policy and strategy related to enterprise development and dividend distribution. Its core is to correctly handle the relationship between companies and investors, and the relationship between current interests and long-term interests.

Commonly used dividend distribution policies are:

(1) Residual dividend policy, that is, the after-tax distributable profit of an enterprise is first used for internal financing, and the rest is used to distribute dividends to shareholders. (3 points)

(2) a stable dividend policy, that is, the dividend paid to shareholders is always maintained at a certain level and does not increase with the increase of profits.

Less is more. (2 points)

(3) Change the dividend policy. That is, the dividends paid by enterprises to shareholders change with the change of profits. (2 points)

(4) Dividend policy of normal dividend plus extra dividend. Enterprises generally give shareholders a fixed amount of normal dividends every year, and when profits increase substantially, they will pay extra dividends. (3 points)

Briefly describe the basic links of financial management.

What is an aging analysis table? What information can financial personnel master through the aging analysis table?

Briefly describe "Five-Five Placement" and "No.4 Positioning" in daily material receiving and dispatching work.

What are the basic elements of financial analysis?

A company wants to launch a high-tech production line, which belongs to fixed assets investment. Suppose you are the financial manager of the company, please discuss: (1) What indicators are generally used to examine the investment income of fixed assets? (2) The basic meaning and calculation method of each index.

On the composition of current assets.

26. The basic links of financial management are as follows:

(1) financial forecast. Based on the historical data of financial activities and considering the realistic requirements and conditions, it scientifically predicts and calculates the future financial activities and financial achievements of enterprises. ( 1)

(2) financial decision-making. Comprise that following step: ① determining a decision target; (2) making alternative plans; ③ Evaluate various schemes and choose the best one. ( 1)

(3) financial planning. ( 1)

(4) Financial control. The following work needs to be done well: ① formulating control standards and decomposing and implementing responsibilities; (2) Determine the realization differences and eliminate them in time; (3) Evaluate the performance of the unit and do a good job in assessment, rewards and punishments. ( 1)

(5) Financial analysis. ( 1)

27. The aging analysis table analyzes accounts receivable according to the length of unpaid accounts, which is a report that can show the length of time that accounts receivable have been circulating. (3 points) Through the aging analysis table, the financial personnel can grasp the following information: (1) How many customers paid during the discount period; (2) How many customers pay during the credit period; (3) How many customers pay after the credit period; (4) How many accounts receivable have become bad debts and bad debts. (2 points)

28. "Five-five arrangement" means to arrange five in bundles, five in bags, five in strings and five in piles according to the specific conditions of various materials. (3 points) "No.4 positioning" refers to placing various materials in a system with fixed warehouses, shelves, levels and locations. (2 points)

29. The basic elements of financial analysis are: (1) the main body of financial analysis, that is, the institutions and personnel who analyze the financial statements of enterprises. (1) (2) The basis of financial analysis is mainly the financial statements prepared by enterprises. (1) (3) financial analysis method, that is, the method of comparing and evaluating the residences provided in financial statements and formulating countermeasures. (1) (4) The object of financial analysis is the object of financial evaluation. Including the enterprise's financial situation, operating results and its changing trend. (1) (5) The purpose of financial analysis, that is, the ultimate purpose of financial analysis, is to provide reliable basis for users of financial statements to make relevant decisions. ( 1)

33. The investment benefit of fixed assets is mainly investigated from two aspects. One is to study whether more income can be obtained with less investment, and its measurement index is investment profit rate (investment return rate); The second is to study whether the capital invested in fixed assets can be recovered in the shortest time, and its measurement index is the payback period. Investment profit rate and investment payback period belong to non-discounting method. If the discount method is adopted, the indicators to be used include net present value and profitability indicators. (2 points)

① Profit rate of investment. Compared with the total investment, the profit rate index of fixed assets investment can be obtained. calculate

The formula is as follows: investment profit rate = total annual profit/total investment × 100%. (2 points)

② payback period of investment. The calculation formula is: payback period of investment = total investment/annual amount of recovered funds = total investment/(annual new profit+annual depreciation). (2 points)

③ Net present value. Refers to the difference between the total present value of investment return and the present value of investment. The calculation formula is: net present value = total present value of future remuneration-present value of investment. If the net present value is greater than zero, it means that the comprehensive investment income is greater than the total investment, and the investment scheme is favorable; If the net present value is equal to or less than zero, the investment scheme is unprofitable or unfavorable. By comparing the net present value of two or more different investment schemes, the most favorable investment scheme can be selected. (2 points)

④ Profitability index. It is the ratio of the total present value of future remuneration to the present value of investment. The calculation formula is: profitability index = total present value of future remuneration/present value of investment. If the total investment of the two schemes is not equal, it is not appropriate to compare them with net present value, but with profitability index. (2 points)

34. Current assets coexist in various forms in the process of enterprise reproduction, and these different forms of existence are the components of current assets. (2 points) Specific projects include:

(1) Monetary funds: including cash on hand and various bank deposits. (2 points)

(2) Receivables and prepayments: such as bills receivable, accounts receivable and prepaid expenses. (2 points)

(3) Inventory: including raw materials, fuels, packaging materials, low-value consumables, repair spare parts, in-process products, self-made semi-finished products, finished products, purchased goods, etc. (2 points)

(4) Short-term investment: refers to all kinds of securities and short-term bonds that can be realized at any time and held for no more than one year. (2 points)

Briefly describe the impact of issuing stock dividends on stock prices, companies and investors.

Briefly describe the principle of profit distribution.

What is an aging analysis table? What information can financial personnel master through the aging analysis table?

Brief introduction of enterprise target cost and its formulation method.

Discuss the advantages and disadvantages of enterprises using equity financing and debt financing.

A company wants to launch a high-tech production line, which belongs to fixed assets investment. Suppose you are the financial manager of the company, discuss: (1) What indicators are generally used to examine the investment income of fixed assets? (2) The basic meaning and calculation method of each index.

26.( 1) Stock dividend means that an enterprise distributes dividends to shareholders in the form of shares. (1) (2) Stock dividends will not change the total book shareholders' equity of the enterprise, nor will they change the shareholding structure of shareholders. (1) (3) For enterprises, distributing stock dividends will not increase their cash outflow. (1 min) (4) For shareholders, although they have not received cash for stock dividends, if the company still maintains the original fixed dividend level after issuing stock dividends, the wealth of shareholders will increase accordingly. (2 points)

27.( 1) Profit distribution must conform to the national financial laws and regulations, so as to ensure the steady growth of national fiscal revenue and the stable social environment for enterprise production and operation. (2 points)

(2) Profit distribution must take into account the interests of enterprise owners, operators and employees. ( 1)

(3) Profit distribution should be conducive to enhancing the development ability of enterprises. ( 1)

(4) Profit distribution should handle the relationship between accumulation and consumption within the enterprise and fully mobilize the enthusiasm of employees. ( 1)

28. The aging analysis table analyzes accounts receivable according to the length of unpaid accounts, which is a report that can show the length of time that accounts receivable have been circulating. (3 points) Through the aging analysis table, the financial personnel can grasp the following information: (1) How many customers paid during the discount period; (2) How many customers pay during the credit period; (3) How many customers pay after the credit period; (4) How many accounts receivable have become bad debts and bad debts. (2 points)

29. Target cost is the cost to be realized in a certain period of time and the goal of cost management. There are usually the following methods to set the target cost:

(1) back extrusion method. First, determine the profit target, then subtract the tax payable, period expenses and profit target from the forecast sales revenue, and then determine the target cost. (2 points)

(2) the selection method, that is, choose an advanced cost or the best cost level in the history of the enterprise as the target cost. (2 points)

(3) Adjustment method, based on the actual average unit cost of the previous year and combined with the planned annual situation, make appropriate adjustments to determine the target cost. ( 1)

33.( 1) Equity financing is the owner's equity raised by an enterprise, which can be absorbed through direct investment, stock issuance, joint venture and internal accumulation of the enterprise.

Debt financing refers to the funds absorbed by enterprises from creditors such as banks, including bank loans, bond issuance, financial leasing and commercial credit. (4 points)

(2) Advantages and disadvantages of equity financing:

Benefits: enhance corporate reputation, reduce financial risks and raise a lot of money.

Disadvantages: the high cost of capital will disperse the control of enterprises. (4 points)

(3) Advantages and disadvantages of debt financing:

Benefits: Low cost of capital, financial leverage and guaranteed control.

Disadvantages: The enterprise has financial risks and the financing amount is limited (2 points).

34. The investment benefit of fixed assets is mainly investigated from two aspects. One is to study whether more income can be obtained with less investment, and its measurement index is investment profit rate (investment return rate); The second is to study whether the capital invested in fixed assets can be recovered in the shortest time, and its measurement index is the payback period. Investment profit rate and investment payback period belong to non-discounting method. If the discount method is adopted, the indicators to be used include net present value and profitability indicators. (2 points)

① Profit rate of investment. (2 points)

② payback period of investment. (2 points)

③ Net present value. Refers to the difference between the total present value of investment return and the present value of investment. (2 points)

④ Profitability index. It is the ratio of the total present value of future remuneration to the present value of investment. If the total investment of the two schemes is not equal, it is not appropriate to compare them with net present value, but with profitability index. (2 points)

Briefly describe the basic links of financial management.

Briefly describe the content and characteristics of intangible assets.

Briefly describe the classification of production and operation expenses.

Briefly describe the types of exchange rates.

On the advantages of adopting accelerated depreciation method.

Discuss the advantages and disadvantages of enterprises using equity financing and debt financing.

26. The basic links of financial management are as follows:

(1) financial forecast. ( 1)

(2) financial decision-making. Comprises the following steps: ① determining the decision-making target; (2) making alternative plans; ③ Evaluate various schemes and choose the best one. ( 1)

(3) financial planning. ( 1)

(4) Financial control. Financial control should meet the needs of quantitative management and do the following work well: ① formulate control standards and decompose and implement responsibilities; (2) Determine the realization differences and eliminate them in time; (3) Evaluate the performance of the unit and do a good job in assessment, rewards and punishments. (2 points)

(5) Financial analysis. ( 1)

27. Intangible assets, the abbreviation of intangible fixed assets, refer to the property that has no physical entity and can provide some special economic rights for enterprises and help them obtain profits in a long period of time. Intangible assets include patent right, trademark right, copyright, land use right, non-patented technology and goodwill. (2 points)

Intangible assets belong to assets, so they have the general characteristics of assets. In addition, as an intangible asset, it also has the following three characteristics: (1) no physical form. It is an asset that does not depend on a certain part or specific object. (2) Not a liquid. Poor liquidity. (3) There is great uncertainty in obtaining future economic benefits. (3 points)

28. The production and operation expenses of enterprises are varied. In order to facilitate management, production and operation expenses must be reasonably classified.

(1) According to the economic content of expenses, production and operation expenses can be divided into several elements, which are called production and operation expenses elements. (2 points) (2) According to the economic use of expenses, production and operation expenses can be divided into several items, among which: some items, such as direct materials, direct wages, other direct expenses, manufacturing expenses, etc., constitute the production cost of products; Another part of the project, such as management expenses, financial expenses, sales expenses, etc., constitutes the period expenses of the enterprise. (2 points) In addition to the above two basic classifications, there are other classification methods for production and operation expenses of enterprises, such as: the method of accounting product costs according to expenses, which is divided into direct expenses and indirect expenses; According to the relationship between cost and product output, it is divided into variable cost and fixed cost; According to whether the expenses can be controlled by a responsible unit, it can be divided into controllable expenses and uncontrollable expenses. ( 1)

29. Foreign exchange rates can be classified from the following different angles:

(1). According to the different methods of setting exchange rate, it can be divided into basic exchange rate and arbitrage exchange rate. The base exchange rate refers to the exchange rate between the domestic currency and the major currencies. Arbitrage exchange rate is based on the base exchange rate. Exchange rates of other currencies. Usually the arbitrage exchange rate is calculated according to the international foreign exchange market. ( 1)

(2) From the perspective of buying and selling foreign exchange by banks, it can be divided into buying exchange rate, selling exchange rate and intermediate exchange rate. Buying exchange rate, also known as buying price. The intermediate exchange rate is the average of the buying exchange rate and selling exchange rate. That is, the intermediate exchange rate = (buying exchange rate+selling exchange rate) ÷2, and the arbitrage exchange rate is often calculated by the intermediate exchange rate of the relevant currency. ( 1)

(3) According to the payment methods of foreign exchange, it can be divided into wire transfer exchange rate, letter transfer exchange rate and draft exchange rate. ( 1)

(4) According to the delivery period of foreign exchange, it can be divided into spot exchange rate and forward exchange rate. ( 1)

(5) The foreign exchange rate under the current foreign exchange system in China. ( 1)

33. Double declining balance method and sum of years method are two concrete methods to accelerate depreciation. (2 points) The advantages of accelerated depreciation method are:

(1) conforms to the principle of cost and income ratio. (2 points)

(2) The accelerated depreciation method facilitates the recovery of funds, adopts new technologies as soon as possible, and enhances the competitiveness of enterprises. (2 points)

③ From the time value of funds, the investment recovered early is more valuable than the investment recovered late. (2 points)

(4) In the accelerated depreciation method, it is equivalent to using interest-free loans. In addition, if the fixed assets are transferred halfway, the tax paid for the sale of the fixed assets is lower than the enterprise income tax. ( 1)

⑤ Accelerated depreciation method can avoid intangible losses and risks caused by premature scrapping of accidents. ( 1)

34.( 1) Equity financing is the owner's equity raised by an enterprise, which can be absorbed through direct investment, stock issuance, joint venture and internal accumulation of the enterprise.

Debt financing refers to the funds absorbed by enterprises from creditors such as banks, including bank loans, bond issuance, financial leasing and commercial credit. (4 points)

(2) Advantages and disadvantages of equity financing:

Benefits: enhance corporate reputation, reduce financial risks and raise a lot of money.

Disadvantages: the high cost of capital will disperse the control of enterprises. (4 points)

(3) Advantages and disadvantages of debt financing:

Benefits: Low cost of capital, financial leverage and guaranteed control.

Disadvantages: The enterprise has financial risks and the financing amount is limited (2 points).