《財(cái)務(wù)管理》形成性考核冊(cè)答案

1、marketingstrictinternalcostcontrolbusinessinnovationperfmance.Increasingelectricityaccesspriceincreaseelectricitysupplyisguaranteed.In2012thecompanywithcoalinventygetrewardsofJiangsuprovincialgovernmentpowerto266millionk

2、Wh.Throughthe“small“bilateraltradeaccesstoelectricity1.695billionkWhseekingremovalcompensationwhenthepower50millionkilowatt116%marketshareinJiangsuProvincerankedfirstinthesamecapacitythesametypeunits.Companycloselytracke

3、dcoallinkagepoliciesonJuly1August20respectivelyincreaseprices2.08minutes2.5pointsprofitabilityincreasedsignificantly.公...Jobgradingremunerationoflabouragreementsintolongtermcontractwkerscompensationsystemstimulatingtheen

4、thusiasmofthestaff.Furtherstrengtheningofhumanresourcesmanagement.Fullimplementationoftheperfmanceappraisalregulationsincentiveeffect.Completethereservecadreevaluationionproduced10primaryreservecadres11secondaryreserveca

5、dres.Implementationofoperationstaffinductiongangsystem14staffpostsbepromoted.Strengtheningthecultivationofprofessionaltechnicalleadersedcoverage913factylevelprofessionaltechnicalleaders.Toenhancestaffskillstraining8staff

6、technicians.Labcontractlawcompliancecontractsofupto100%.Starteambuildingtoadvancefurther.Establisha“holdingsystemimplementationpromotingthewhole“teambuildinggoalsstrengthengroupmanagement.Teambuildingintoaperfmancereview

7、promotingtheconstructionofthestarteamdepth.Thisyearrespectively1track4teamfourstarratedfivestarbyDatangtheteam.Fourinsistson“sixculturalconstructionof“harmoniousdevelopmentreallygoodjobofpartyconstructiontheindependentCo

8、mmissionagainstcruptionstrengtheningthehumanisticcarepsychologicalcounselingtheenterprisecultureconstructiontoanewlevel.Buildingofenterprisecultureisfruitful.CompaniesadheretotheShenhualeadofcpateculturecultureofresponsi

9、bilityatthecetosafetycultureacultureoflearningethicalculturecostcultureculturesystemassistedthroughvariousculturalintegrationhasboostedbusinesscentrethisyearhaswonthe“Chineseculturalmanagementadvancedunit““NationalAdvanc

10、edUnitinthebuildingofenterprisecultureofrefmopeningup30“otherhonarytitles.Theliabilityofthecompanyculture:solvingmanagementproblemsofcpatecultureprojectwasawardedtheCECnationalelectricpowerenterprisecultureachievementawa

11、rdofexcellence.TheaccidentearlywarningpreventionsystemwasratedasChinaspowerofinnovationmanagementinnovationmanagementofelectricpowerenterpriseinJiangsuProvince.PartytheindependentCommissionagainstcruptioncontinuestostren

12、gthen.Wascarriedoutto“maintainsecurityprofitmaintainstabilitypromoteharmoniousdevelopment“asthemaincontentofthe“threeguarantees“themepracticeactivities“stressingpartyspirittoconductfexample“campaignpartyfurtherimprovemen

13、tofthelevelofwk.Staffparticipatinginthehonestcleancultureconstructionseminarsstaffssenseofprobityenhanced.Foundedbyhonestinspectsteamcomposedof12employeestobroadenthechannelsofsupervision.Adheretoestablish“fourgood“l(fā)eade

14、rshipactivitiesstaffsatisfactionrateof98%totheteam.Groupwkdynamic.PromotingtheopennessoffactyAffairsproposalfaloveletterboxtothevitalinterestsofthestaffTradeUniondelegationleadermeetingofthe26systemtodiscusssafeguardthei

15、rdemocraticrights.Improvetheganizationalstructureofthemissionthewkofstrengthening.ganizemaintenancelabemulation“healthCup“competitionenhancetheskillsofstaff.ganizedavarietyofculturalactivitiesphysicalmentalhealthcarestaf

16、ftocreateaharmoniousatmosphere.DuringtheWenchuanearthquakedonatedallthecompanyemployeestolovetosupptthedisasterareas.Thisyearthecompanyhaswonthe“Su...Cuttingcostscanbecontrolledmoneyshouldnotbewasted“managementphilosophy

17、managementanalysistoimprovemanagementqualityimprovecostcontrolcapacitymarketcompetitiveness.Innovationofsciencetechnologysciencetechnologyinnovationistoplaytheroleofsciencetechnologyastheprimaryproductivefceactiveuseofne

18、wtechnologiesnewmaterialsnewprocessesnewequipmentincreaseinvestmentinsciencetechnologystrengtheningscientifictechnologicaltrainingspeedinguptransfmingscientifictechnologicalachievementsfminganumberofproprietarytechnology

19、enhancingcecompetitiveness.Resourcesavingtheresourcessavingenterprisewastoreducecoalconsumptionwaterconsumptionelectricityattheceenhancetheoperationofleanmanagementtorealizelowconsumptionhighefficiencyreduceproductioncos

20、ts.Secondistostrengthenthebusinessfinancialmaterialinfmationtheoptimizationofganizationmanagementsavingtheinternaltransactioncosts.Harmoniousdevelopmentofharmoniousdevelopmentistoconstructa“feign“environmentfdevelopment.

21、“XING“referstothe“internalsecurityfirminternalmanagementoftheinternalmanagementmeasuresareeffectiveharmonious“.“Feigncurrency“means“Enterprisecodinatingdevelopmentofhomeopathywellgetalongwiththeneighbsbetter.“(B)XX2013fi

22、veenterprisesbuildingintrinsicsafetypowercompanygoalsare:unplannedoutage0times.Classofdisders00isequivalentfcedoutagerate.Nopersonalinjuryaccidentmaterialequipmentaccidentsdonotoccurnofirenoenvironmentalpollutionaccident

23、.Enterpriseintegratedtoachievezerocasesofviolationzeroaccidentszero.Qualitygoalis:whengeneratingcapacity≥7.5《財(cái)務(wù)管理》形成性考核一《財(cái)務(wù)管理》形成性考核一一單項(xiàng)選擇題1.重大財(cái)務(wù)決策的管理主體是（A）。A.出資者B.經(jīng)營(yíng)者C.財(cái)務(wù)經(jīng)理D.財(cái)務(wù)會(huì)計(jì)人員2.企業(yè)同所有者之間的財(cái)務(wù)關(guān)系反映的是（C）。A.納稅關(guān)系B.債權(quán)債務(wù)關(guān)系C.經(jīng)

24、營(yíng)權(quán)與所有權(quán)關(guān)系D.投資與受資關(guān)系3.財(cái)務(wù)活動(dòng)是指資金的籌集、運(yùn)用、收回及分配等一系列行為，其中資金的運(yùn)用及收回又稱為（B）。A.籌資B.投資C.資本運(yùn)營(yíng)D.分配4.企業(yè)財(cái)務(wù)管理目標(biāo)的最優(yōu)表達(dá)是（C）。A.利潤(rùn)最大化B.每股利潤(rùn)最大化C.企業(yè)價(jià)值最大化D.資本利潤(rùn)率最大化5.財(cái)務(wù)管理目標(biāo)的多元性是指財(cái)務(wù)管理目標(biāo)可細(xì)分為（B）。A.產(chǎn)值最大化目標(biāo)和利潤(rùn)最大化目標(biāo)B.主導(dǎo)目標(biāo)和輔助目標(biāo)C.整體目標(biāo)和具體目標(biāo)D.籌資目標(biāo)和投資目標(biāo)6.下列不屬

25、于處理管理者與所有者沖突及協(xié)調(diào)的機(jī)制的是（D）。A.解聘B.接收C.經(jīng)理人市場(chǎng)和競(jìng)爭(zhēng)D.出售7.將1000元錢存入銀行，利息率為10%，計(jì)算3年后的終值應(yīng)采用（A）。A.復(fù)利終值系數(shù)B.復(fù)利現(xiàn)值系數(shù)C.年金終值系數(shù)D.年金現(xiàn)值系數(shù)8.如果一筆資金的現(xiàn)值與將來值相等，那么（C）。A.折現(xiàn)率一定很高B.不存在通貨膨脹C.折現(xiàn)率一定為0D.現(xiàn)值一定為09.扣除風(fēng)險(xiǎn)報(bào)酬和通貨膨脹貼水后的平均報(bào)酬率是（A）。A.貨幣時(shí)間價(jià)值率B.債券利率C.股票

26、利率D.貸款利率10.每年年末將1000元錢存入銀行，利息率為10%，計(jì)算3年后的終值應(yīng)采用（C）。A.復(fù)利終值系數(shù)B.復(fù)利現(xiàn)值系數(shù)C.年金終值系數(shù)D.年金現(xiàn)值系數(shù)11.股東財(cái)富最大化目標(biāo)和經(jīng)理追求的實(shí)際目標(biāo)之間總是存有差異。其差異源自于(B)A、股東地域上分散B、兩權(quán)分離及其信息不對(duì)稱性C、經(jīng)理與股東年齡上的差異D、大股東控制12.作為企業(yè)財(cái)務(wù)管理目標(biāo)，每股盈余最大化，較之利潤(rùn)最大化目標(biāo)的優(yōu)點(diǎn)在于（C）A、考慮的貨幣時(shí)間價(jià)值B、考慮了

27、風(fēng)險(xiǎn)價(jià)值因素Ｃ、創(chuàng)造利潤(rùn)與投入資本之間的關(guān)系D、能夠避免企業(yè)的短期行為13..貨幣時(shí)間價(jià)值的實(shí)質(zhì)是（B）。A.利息率B.資金周轉(zhuǎn)使用后的增值額C.利潤(rùn)率D.差額價(jià)值14.一筆貸款在10年內(nèi)分期等額償還，那么(B)姓名：學(xué)號(hào)：得分：教師簽名：marketingstrictinternalcostcontrolbusinessinnovationperfmance.Increasingelectricityaccesspriceincrea

28、seelectricitysupplyisguaranteed.In2012thecompanywithcoalinventygetrewardsofJiangsuprovincialgovernmentpowerto266millionkWh.Throughthe“small“bilateraltradeaccesstoelectricity1.695billionkWhseekingremovalcompensationwhenth

29、epower50millionkilowatt116%marketshareinJiangsuProvincerankedfirstinthesamecapacitythesametypeunits.CompanycloselytrackedcoallinkagepoliciesonJuly1August20respectivelyincreaseprices2.08minutes2.5pointsprofitabilityincrea

30、sedsignificantly.公...Jobgradingremunerationoflabouragreementsintolongtermcontractwkerscompensationsystemstimulatingtheenthusiasmofthestaff.Furtherstrengtheningofhumanresourcesmanagement.Fullimplementationoftheperfmanceap

31、praisalregulationsincentiveeffect.Completethereservecadreevaluationionproduced10primaryreservecadres11secondaryreservecadres.Implementationofoperationstaffinductiongangsystem14staffpostsbepromoted.Strengtheningthecultiva

32、tionofprofessionaltechnicalleadersedcoverage913factylevelprofessionaltechnicalleaders.Toenhancestaffskillstraining8stafftechnicians.Labcontractlawcompliancecontractsofupto100%.Starteambuildingtoadvancefurther.Establisha“

33、holdingsystemimplementationpromotingthewhole“teambuildinggoalsstrengthengroupmanagement.Teambuildingintoaperfmancereviewpromotingtheconstructionofthestarteamdepth.Thisyearrespectively1track4teamfourstarratedfivestarbyDat

34、angtheteam.Fourinsistson“sixculturalconstructionof“harmoniousdevelopmentreallygoodjobofpartyconstructiontheindependentCommissionagainstcruptionstrengtheningthehumanisticcarepsychologicalcounselingtheenterpriseculturecons

35、tructiontoanewlevel.Buildingofenterprisecultureisfruitful.CompaniesadheretotheShenhualeadofcpateculturecultureofresponsibilityatthecetosafetycultureacultureoflearningethicalculturecostcultureculturesystemassistedthroughv

36、ariousculturalintegrationhasboostedbusinesscentrethisyearhaswonthe“Chineseculturalmanagementadvancedunit““NationalAdvancedUnitinthebuildingofenterprisecultureofrefmopeningup30“otherhonarytitles.Theliabilityofthecompanycu

37、lture:solvingmanagementproblemsofcpatecultureprojectwasawardedtheCECnationalelectricpowerenterprisecultureachievementawardofexcellence.TheaccidentearlywarningpreventionsystemwasratedasChinaspowerofinnovationmanagementinn

38、ovationmanagementofelectricpowerenterpriseinJiangsuProvince.PartytheindependentCommissionagainstcruptioncontinuestostrengthen.Wascarriedoutto“maintainsecurityprofitmaintainstabilitypromoteharmoniousdevelopment“asthemainc

39、ontentofthe“threeguarantees“themepracticeactivities“stressingpartyspirittoconductfexample“campaignpartyfurtherimprovementofthelevelofwk.Staffparticipatinginthehonestcleancultureconstructionseminarsstaffssenseofprobityenh

40、anced.Foundedbyhonestinspectsteamcomposedof12employeestobroadenthechannelsofsupervision.Adheretoestablish“fourgood“l(fā)eadershipactivitiesstaffsatisfactionrateof98%totheteam.Groupwkdynamic.PromotingtheopennessoffactyAffairs

41、proposalfaloveletterboxtothevitalinterestsofthestaffTradeUniondelegationleadermeetingofthe26systemtodiscusssafeguardtheirdemocraticrights.Improvetheganizationalstructureofthemissionthewkofstrengthening.ganizemaintenancel

42、abemulation“healthCup“competitionenhancetheskillsofstaff.ganizedavarietyofculturalactivitiesphysicalmentalhealthcarestafftocreateaharmoniousatmosphere.DuringtheWenchuanearthquakedonatedallthecompanyemployeestolovetosuppt

43、thedisasterareas.Thisyearthecompanyhaswonthe“Su...Cuttingcostscanbecontrolledmoneyshouldnotbewasted“managementphilosophymanagementanalysistoimprovemanagementqualityimprovecostcontrolcapacitymarketcompetitiveness.Innovati

44、onofsciencetechnologysciencetechnologyinnovationistoplaytheroleofsciencetechnologyastheprimaryproductivefceactiveuseofnewtechnologiesnewmaterialsnewprocessesnewequipmentincreaseinvestmentinsciencetechnologystrengthenings

45、cientifictechnologicaltrainingspeedinguptransfmingscientifictechnologicalachievementsfminganumberofproprietarytechnologyenhancingcecompetitiveness.Resourcesavingtheresourcessavingenterprisewastoreducecoalconsumptionwater

46、consumptionelectricityattheceenhancetheoperationofleanmanagementtorealizelowconsumptionhighefficiencyreduceproductioncosts.Secondistostrengthenthebusinessfinancialmaterialinfmationtheoptimizationofganizationmanagementsav

47、ingtheinternaltransactioncosts.Harmoniousdevelopmentofharmoniousdevelopmentistoconstructa“feign“environmentfdevelopment.“XING“referstothe“internalsecurityfirminternalmanagementoftheinternalmanagementmeasuresareeffectiveh

48、armonious“.“Feigncurrency“means“Enterprisecodinatingdevelopmentofhomeopathywellgetalongwiththeneighbsbetter.“(B)XX2013fiveenterprisesbuildingintrinsicsafetypowercompanygoalsare:unplannedoutage0times.Classofdisders00isequ

49、ivalentfcedoutagerate.Nopersonalinjuryaccidentmaterialequipmentaccidentsdonotoccurnofirenoenvironmentalpollutionaccident.Enterpriseintegratedtoachievezerocasesofviolationzeroaccidentszero.Qualitygoalis:whengeneratingcapa

50、city≥7.5③，分配活動(dòng)則通過如何分配利潤(rùn)來實(shí)現(xiàn)，分配活動(dòng)則通過如何分配利潤(rùn)來實(shí)現(xiàn)2.簡(jiǎn)述利率對(duì)財(cái)務(wù)的影響。（1）利率在籌資決策中起決定性的作用，利率影響籌資的成本（2）利率對(duì)投資戰(zhàn)略起決定性作用，利率會(huì)影響投資規(guī)模（3）利率還影響分配決策，利率會(huì)影響分配的水平3簡(jiǎn)述風(fēng)險(xiǎn)的含義及種類。風(fēng)險(xiǎn)是在一定條件下和一定時(shí)期內(nèi)可能發(fā)生的各種結(jié)果的變動(dòng)程度。①，市場(chǎng)風(fēng)險(xiǎn)（也稱為系統(tǒng)風(fēng)險(xiǎn)和不可分散風(fēng)險(xiǎn)）它是對(duì)所有公司產(chǎn)生影響的因素引起的風(fēng)險(xiǎn)。如戰(zhàn)爭(zhēng)

51、、經(jīng)濟(jì)衰退、通貨膨脹、高利率）②，公司特有風(fēng)險(xiǎn)（也稱為個(gè)別風(fēng)險(xiǎn)，非系統(tǒng)風(fēng)險(xiǎn)，可分散風(fēng)險(xiǎn)）是發(fā)生于個(gè)別公司的特有事件造成的風(fēng)險(xiǎn)。如員工罷工、新產(chǎn)品開發(fā)失敗、沒有爭(zhēng)取到重要合同、訴訟失敗等。四、計(jì)算題四、計(jì)算題1.如果無風(fēng)險(xiǎn)收益率為10%，市場(chǎng)平均收益率為13%，某種股票的β值為1.4。求：（1）計(jì)算該股票的必要收益率（2）若市場(chǎng)平均收益率增加到15%，計(jì)算該股票的必要收益率。解：解：（1）股票必要收益率）股票必要收益率K=10%1.4K=

52、10%1.4（13%10%13%10%）=14.2%=14.2%（2）股票必要收益率）股票必要收益率K=10%1.4K=10%1.4（15%10%15%10%）=17%=17%２.ABC公司需要用一臺(tái)設(shè)備，買價(jià)為16000元，可用十年。如果租用，則每年初需付租金2000元，除此之外，買與租的其他情況相同。假設(shè)利率6%，如果你是決策者，你認(rèn)為哪個(gè)方案好？P購=16000=16000P租=2000XPVIFA6%=2000XPVIFA6%，

53、1010(16%)(16%)=2000X7.36=2000X7.361.061.06=15603.2=15603.2所以，選擇租用。所以，選擇租用。３.某公司有一項(xiàng)付款業(yè)務(wù)，有甲乙兩種付款方式可供選擇。甲方案：現(xiàn)在支付10萬元，一次性結(jié)清。乙方案：分三年付款，1－3年各年年初的付款額分別為3萬元、4萬元、4萬元，假設(shè)利率為6%。要求：按現(xiàn)值計(jì)算，從甲乙兩個(gè)方案中選擇最優(yōu)方案并簡(jiǎn)單解釋理由。PVIFA6%，2＝1.833解：解：一次性付款