2013复习题（2013 review questions）.docVIP

2013复习题（2013 review questions） review questions Two decimal places are required after the decimal point, and the coefficients of the relevant mathematical tables are as follows: (F/A, 2%, 5) =5.2040; (P/A, 2%, 5) =4.7135; (F/P, 2%, 5) =1.1041; (P/F, 2%, 5) =0.9057; (F/A, 10%, 9) =13.579; (P/A, 10%, 9) =5.759; (F/P, 10%, 9) =2.3579; (P/F, 10%, 9) =0.4241; (F/A, 10%, 10) =15.937; (P/A, 10%, 10) =6.1446; (F/P, 10%, 10) =2.5937; (P/F, 10%, 10) =0.3855; (P/F, 10%, 5) =0.6209 (P/F, 10%, 4) =0.6830; (P/F, 10%, 3) =0.7513; (P/F, 10%, 2) =0.8264; (P/F, 10%, 1) =0.9091 Neat surface, 2 I. individual choice questions (12*1) Two, judgment questions (8*1 ) Three, calculation questions (3*8) 1. to 5 years to pay off the debt 30000 yuan, every year from now for a sum of money in the bank, assuming the bank deposit rate is 2%, the need to deposit many yuan per year, how many were please separate the first year of interest and principal payments. Solution: 30000/ (F/A, 5, 2%) =30000/5.2040=5764.80 (yuan) Interest repayment amount =30000*0.9057*2%=543.42 (yuan) Principal repayment amount =5764.80-543.42=5221.38 (yuan) Following the 2. known financial indicators of a company: total assets turnover rate of 2.5, sales (before interest and tax) profit rate is 7.4%, the equity multiplier is 1.71, the debt rate is 6.4%, the income tax rate is 33%, please calculate the rate of return on net assets index. Solution: ROA=2.5*7.4%=18.5% ROE=ROA+[ROA-i (1-T)]* (L/E) =18.5%+[18.5%-6.4% (1-33%)]* (1.71-1) =28.59% 3. a year to be 5500 parts, daily delivery volume 55, daily consumption of 30, once the order cost is 40 yuan, the unit storage cost is 5 yuan, please continue to calculate stock supply and use of economic order quantity and the total cost of economic batch. Solution: economic batch Q*=[(2*40*5500/5) *55/ (55-30)]1/2=440 (piece) The total cost of the economic batch is TC (Q*) =[2*40*5500*5* (1-30/55)]1/2=1000 (yuan) 4., an enterprise produces only one product, the unit price is 6 yuan, the