1. The financial cash flow statement of capital reflects the cash inflow and outflow of the project in the whole calculation period from the perspective of ().
A. Investor
B. Project legal person
C. Country
D. Project
2. The annual production cost of a project is 1 million yuan, and the total of sales expenses, management expenses and financial expenses is 1% of the production cost, the depreciation expense of fixed assets is 1 million yuan and the amortization expense is 1 million yuan. The annual operating cost of the project is () ten thousand yuan.
A.11B.1
C.9D.121
answer: C
analysis: according to the formula; Operating costs = total costs-depreciation-maintenance costs-amortization costs-interest expenses
total costs = production costs+sales costs+management costs+financial expenses
available from the known: total costs =1+1×1%=11
operating costs = 11-1.
a. amount, direction and period
b. amount, inflow, time point
c. size, direction, time point
d. size, outflow, time point
4. The enterprise borrowed 15 million yuan from the bank at the beginning of the year, and its annual effective interest rate is 1%, if it is calculated with monthly compound interest.
a.1612.5b.1611.1
c.1616.3d.1637.5
answer: B
5. The more interest periods m each year, the effective interest rate and nominal interest rate ().
A. Equality B. The greater the difference C. Uncertainty D. The smaller the difference
6. Among the following evaluation indicators, the one that belongs to the dynamic index is ().
a. Total investment profit rate B. Interest reserve rate C. Internal rate of return D. Investment rate of return
7. If i1=2i2 and n1=n2/2, then when P is the same, ().
A.（F/P，i1，n1）=（F/P，i2，n2）
B.（F/P，i1，n1）< （F/P，i2，n2）
C.（F/P，i1，n1）> (F/P, i2, N2)
D.
8. When evaluating the economic effect of the investment scheme, you should ().
a. Give priority to dynamic evaluation method, supplemented by static evaluation method
b. Only use dynamic evaluation method
c. Give priority to static evaluation method, supplemented by dynamic evaluation method
d. Only use static evaluation method
9. The estimated annual income of a project is 3 million, the total investment is 4 million, the total annual cost is 15 million, and taxes are paid.
A. 2% B.25% C.3% D.4%
Answer: B
1. The financial net present value of the investment plan refers to using a predetermined () to discount all the net cash flows in the whole calculation period to the sum of the present values when the investment plan is implemented.
a. future value B. rate of return
C. internal rate of return D. benchmark rate of return
11. the equivalent annual cost of equipment consists of the annual asset consumption cost and ().
a. annual major repair cost B. annual maintenance cost
C. annual operation cost D. annual operation cost+annual repair cost
12. The annual rental fee of a certain equipment is 3, yuan. If the equipment is purchased, the annual purchase fee is 2, yuan, the loan interest is 5, yuan, the annual depreciation fee of the equipment is 15, yuan, and the income tax rate is 33%.
A.-1.7 B.1.7
C.38.2 D.
Answer: A
Analysis: the net annual difference between equipment rental and equipment purchase expenses = (income tax rate × annual rental fee-annual rental fee)-[income tax rate (depreciation+annual loan interest)-annual value of equipment purchase expenses- –[33% × (15+5)-2–5] =-1.7
13. For a residential development project, the market forecast selling price is 23 yuan /m2, the variable cost is 9 yuan /m2, the fixed cost is 5 million yuan, and the comprehensive sales tax is 15 yuan /m2. Only by developing at least () m2 of commercial residential area can this project break even.
a.65b.4
c.542d.4635
Answer: B
14. The general steps of sensitivity analysis include: ① determining sensitive factors; (2) determine the evaluation index; (3) Analyze the fluctuation range of uncertain factors and the possible increase or decrease of evaluation indicators; ④ Select the uncertain factors that need to be analyzed. The correct sequence of these steps should be ().
a.1234B.24311
C.2143D.43211
15. After analyzing the changing factors L, M, N and K of a certain scheme, the sensitivities are as follows: 4.8, .68, 5.4 and 3.5 respectively, in which () factor is related to income.
a.l.b.m
c.n.d.k
16. In the feasibility study of the decision-making stage of the construction project, the core content is ().
a. Economic evaluation of construction project
b. Financing decision of construction project
c. Investment estimation of construction project
d. Market analysis and sales strategy
17. In value engineering, the relationship among value, function and cost is ().
a.v = f/c b.v = c/f
c.f = v/c d.f = c/v
18. When analyzing the functional value of products, if the value coefficients of the four parts of A, B, C and D are .5, .8, 1. and 1.2 respectively, it should be studied emphatically.
a. Part A. Part B. Part B.
C. Part C. Part D. Part D.
19. A company intends to use process A for construction, but after extensive market research and technical demonstration, it decided to use process B instead of process A, and achieved the same construction quality, and the cost was reduced by 2%. According to the principle of value engineering, the company adopted () to improve its value.
a. function improvement, cost reduction
b. function unchanged, cost reduction
c. function and cost reduction are faster
d. function improvement, cost reduction
2. in value engineering, function evaluation refers to the () cost of reliably realizing the function required by users.
A.B. Moderate C. Lowest D.
21. The renewal period calculated by the numerical method of inferior quality refers to the () of the equipment.
a. economic life B. physical life C. technical life D. accounting life
22. through actual investigation, the lowest cost line of all products with a certain function is c = 1+.6p. given that the functional level of this product of the enterprise is P=5 and the actual cost is 8 yuan, the functional value coefficient is ().
A..43 B..5 C..83 D..86
answer: B
analysis: available from the known: C=1+.6 × 5 = 4
according to the formula: v = f/c = 4/8 = .5
.
a. interest rate B. interest
C. profit D. net present value
24. In the same investment system, if two or more related funds with different amounts at different times are converted into the same time according to a certain interest rate and interest-bearing method, the amount of funds obtained is equal, then these two or more funds are called ().
A. Equivalent B. Equal amount
C. Equal information D. Equivalent
25. Wear that belongs to complete compensation is ().
A. Update B. Overhaul
C. Modernization and modification D. Depreciation
26. Regarding the debit and credit bookkeeping method, the following statement is correct ().
a. The left side of each account is called the credit and the right side is called the debit.
B. The left side of asset account is called debit, and the left side of liability account is called credit.
C. Income accounts generally have no balance at the end of the period.
D. Debt accounts generally have debit balances at the end of the period.
27, the following items, belong to the current assets is ().
A. Inventory B, stock investment
C, deferred expenses D, land use right
28. The intangible asset that reflects that the profitability of an enterprise exceeds the profitability of an ordinary enterprise is ().
a. goodwill B. patent right
C. trademark right D. non-patented technology
29. According to the provisions of the Provisional Regulations on Cash Management, the following items cannot be paid in cash ().
A. Pay personal labor remuneration B. Pay employees' wages
C. Pay office supplies purchase fee D. Pay the price of materials purchased from individuals
3. It can be used for settlement in the same city or in different places.
a. check settlement B. cashier's check settlement
C. bank draft settlement D. entrusted collection settlement
31. according to the provisions of China's "payment and settlement measures", the payment period of commercial bills shall not exceed () months at the longest.
A. 3 B. 6
C. 9 D.4
32. The following classification is convenient for enterprises to analyze and assess the utilization degree of fixed assets ().
a. classification according to the usage of fixed assets
b. classification according to the ownership of fixed assets
c. classification according to the economic use of fixed assets
d. comprehensive classification according to the economic use and usage of fixed assets
33. An enterprise has a factory building with an original value of 1,2, yuan, an estimated service life of 2 years, and an estimated net salvage rate of 4%.
A..4% B.4.8% C..2% D.9.6%
answer: B
analysis: according to the formula: annual depreciation rate of fixed assets = (1–estimated net salvage value rate)/estimated service life of fixed assets × 1%
There are: annual depreciation rate of fixed assets.
A.53 B.63 C.73 D.83
Answer: B
Analysis: According to the meaning of the question, the annual depreciation rate of fixed assets =(2/4)×1%=5%
The depreciation amount in the first year = 6× 5% = 3.
A.14% B.2% C.1.5% D.3%
36. Cash donations accepted by enterprises should be included in ().
a. non-operating income B. capital reserve C. surplus reserve D. undistributed profit
37. The following items belong to the expenses of the enterprise during the period ().
a. manufacturing expenses B. accrued expenses
C. prepaid expenses D. financial expenses
38. The following items can be included in the product cost ().
A. Indirect expenses B. Capital expenses C. Investment expenses D. Period expenses
39. The following items () should not be included in the income obtained from the transfer of the right to use assets.
A. Interest income B. Rental income
C. Royalty income D. Construction contract income
4. Operating profit calculation, the following formula is correct ().
a. main business income-main business cost-management expenses-financial expenses
b. other business income-other business expenses-management expenses-financial expenses
c. main business profits+other business profits-management expenses-period expenses
d. main business profits+other business profits-management expenses-financial expenses
A.2 B.255 C.27 D.3
Answer: C
Analysis: According to the profit distribution procedure, the profits available to investors are after the statutory public welfare fund and statutory surplus reserve fund are withdrawn. According to the known conditions, the total amount of statutory public welfare fund and surplus reserve fund drawn by the enterprise is: 2×(1%+5%)=3
. Therefore, the profit distributed by the investors of the enterprise is: 1+2- 3 =27
42. The most suitable expression for the financial management objectives of listed companies is ().
A. Profitability B. Earnings per share
C. Shareholders' wealth D. Profitability per share
43. Financial relationship is the relationship between enterprises and relevant parties in organizing financial activities.
A. Economic exchanges B. Economic cooperation C. Economic responsibilities D. Economic benefits
44. The credit line is that the bank allows the borrowing enterprise to borrow from the bank according to the agreement ().
A. Limit B. Minimum limit
C. Average limit D. Unused loan amount
45. The control system that enterprises should establish to ensure the truthfulness, completeness and timeliness of final accounts for completion is ().
a. control system in the decision-making process of the project
b. control system in the budgetary process of the project
c. control system in the payment process of the project price
d. control system in the final accounts of the project
46. Among the following expenses, the one that does not belong to the direct project cost is ().
A. Material cost B. Enterprise management fee C. Labor cost D. Construction machinery cost
47. The estimated service life of a certain construction machinery is 8 years, and there are 2, durable machine shifts. During the service life, there are 3 repair cycles, and the overhaul cost is 4,5 yuan, so the overhaul cost of machine shifts is ().
A.6.75 B.4.5 C..84 D..5