2000年中级会计职称考试《财务管理》试题及答案（2000 intermediate accountant title examination financial management examination questions and answers）.docVIP

2000年中级会计职称考试《财务管理》试题及答案（2000 intermediate accountant title examination financial management examination questions and answers） 2000 intermediate accountant title examination financial management examination questions and answers First, individual choice questions (this kind of problem a total of 20 points, 1 points every day.) 1. in the following rights, the rights of an ordinary shareholder are not. Management rights of A. company B. share the surplus C. preferred stock option D. gives priority to the allocation of residual property rights 2., an enterprise intends to purchase a batch of raw materials under the credit conditions of 2 / 20, N / 40, and the opportunity cost rate of the enterprise to give up the cash discount is. A. 2% B. 36.73% C. 18% D. 36% 3. generally speaking, the most expensive way to raise capital is (). A. issue bonds B. long term borrowing C. issue ordinary shares D. issue preferred shares 4., the minimum cost that an enterprise must bear to maintain a certain operating capacity is (). A fixed costs B. discretionary fixed costs C. constraint fixed cost D. sunk costs 5., in cash flow estimation, the assumption that operating income is substituted for operating cash inflow is (). A. during the normal operating year, the amount of credit sold on each issue is approximately the same as that of the receivable account receivable B. operating period is consistent with the depreciation period C. operating costs for all cash cost D. has no other cash inflows 6. in the case of income tax, when the net cash flow of the operating period is estimated at the profit ten depreciation, the term profit refers to (...). Total A. profit B. net profit C. operating profit D. EBIT 7. assume that the original investment of a project is fully invested at the beginning of the construction period, and the estimated net present value of the project is 15%, and the profit index of the project is () A. 6.67 B. 1.15 C. 1.5 D. 1.125 8. for securities holders, the issuer of