1999年中级会计职称考试《财务管理》试题及答案（1999 intermediate accountant title examination financial management examination questions and answers）.docVIP

1999年中级会计职称考试《财务管理》试题及答案（1999 intermediate accountant title examination financial management examination questions and answers） 1999 intermediate accountant title examination financial management examination questions and answers First, individual choice questions This kind of problem (a total of 30 points, 1 points every day. Multiselect, wrong, not the election did not score) 1., an enterprise borrowed 50000 yuan at the beginning of the year, 10 years, the annual interest rate of 12%, at the end of each year equal repayment. The present value of the present annuity (P/A, 12%, 10) =5.6502 is payable at ($) per year. A. 8849 B. 5000 C. 6000 D. 28251 2. on the basis of the present value of the ordinary annuity, the sum of the periods plus one minus one is equal to the number in the numerical value. A. present annuity coefficient Present value of B. annuity on demand C. final coefficient of general annuity D. annuity final value coefficient 3. in the following annuities, only the present value without the final value of the annuity is (). A. ordinary annuity B. annuity C. perpetual annuity D. prepaid annuity 4. if the standard deviation of the expected returns of the two investment projects is the same and the expected value is different, the two items () A. expects the same earnings B. standard deviation is the same C. expects different returns D. future risk rewards are the same 5., the ratio forecast method is used to forecast the capital requirement of enterprises, and the ratio is not included. A. deposit and loan turnover B. accounts receivable turnover C. equity ratio D. ratio of funds to sales 6., relative to stock financing, the disadvantages of bank borrowing are (). A. financing is slow B. financing costs are high C. financing restrictions are few D. financial risk 7., the most important limitation when issuing credit bonds is () A. mortgage clause B. reverse mortgage clause C. liquidity requirements clause D. material guarantee clause 8. of the following i