【正文】 制度安排 Q5企業(yè)集團(tuán)融資管理的指導(dǎo)原則是（ B）。 A． 100 S S1實施財務(wù)控制的宗旨是（ B ）。 B． 財務(wù)公司 X3香港稅法給予納稅企業(yè)“資本減免”的政策優(yōu)惠包括（ C）。C、實性資產(chǎn)負(fù)債率 X7下列指標(biāo)中，其指標(biāo)值要求不應(yīng)大于 1 是（ D ）。 D． 5% Y6用盈余公積金派發(fā)股利，若企業(yè)注冊資本 2021 萬元，盈余公積金 600 萬元，那么，用盈余公積金派發(fā)股利最高金額應(yīng)為（ A ）萬元。C．董事會 Z1在下列權(quán)利中，母 公司董事會一般不具有的是（ B）。 D．具有激勵與約束功能的各項具體責(zé)任業(yè)績標(biāo)準(zhǔn) Z2準(zhǔn)確地講，一個完整的資本預(yù)算包括（ D）。 B．功能的利銷性 Z4在有關(guān)目標(biāo)公司現(xiàn)金價值評估的折現(xiàn)率選擇上，應(yīng)遵循的基本原則是（ D）。D．文化一體化 Z4中國企業(yè)實施并購面臨的最主要的陷阱是（ C） C．信息錯誤 Z50、中國《關(guān)于外商投資企業(yè)合并與分立的規(guī)定》規(guī)定，公司分立后，外國投資者的股權(quán)比例不得低于分立后公司注冊資本的（ C ）。 A．即期現(xiàn)金支付策略 Z6在下列薪酬支付策略中，最具有塑造激勵與約束效應(yīng)的是（ D ）。 A．銷售營業(yè)現(xiàn)金流入比率 多選 A按照投資者行使權(quán)力的情況，可將公司治理結(jié)構(gòu)分為（ CD）等基本模式。 A．獨立責(zé)任原則 C．有限責(zé)任原則 C1財務(wù)中心主要包括基本職能有（ BCDE）。 A．投資政 策 C．產(chǎn)業(yè)紐帶 D．資本紐帶 D3當(dāng)前企業(yè)集團(tuán)采取的虛擬一體化經(jīng)營策略的主要形式有（ BC）。 A．市場原則 E．權(quán)利制衡原則 M M母公司在確定對子公司的控股方式時，應(yīng)結(jié)合（ ACE）加以把握。 A．財務(wù)管理主體的多元性 C．有一個發(fā)揮中心作用的核心主體 D．體現(xiàn)為一種一元中心下的多層級復(fù)合結(jié)構(gòu) Q企業(yè)集團(tuán)成敗的關(guān)鍵因素在于能否建立（ AE） 。 A．股權(quán)資本型籌資戰(zhàn)略 C．一體化集權(quán)型投資戰(zhàn)略 E．零股利分配政策 Q企業(yè)集團(tuán)發(fā)展期的財務(wù)戰(zhàn)略實施，主要應(yīng)從（ ABCDE）方面考慮。 B．股票對價方式 C．杠桿收購方式 D．賣方融資方式 E．遞延支付方式 Q4企業(yè)集團(tuán)實施公司分立應(yīng)注意的問題包括（ ABCDE）。 A．產(chǎn)權(quán)制度 B．決策督導(dǎo)機(jī)制 C．激勵制度 D．組織結(jié)構(gòu) E．董事 /監(jiān)事問責(zé)制度 S 5稅收籌劃是指企業(yè)集團(tuán)基于法制規(guī)范，通過對融、投資以及收益實現(xiàn)進(jìn)度、結(jié)構(gòu)等的合理安排，達(dá)到（ CD）目的的活動。 C． C30%D． D51%E． E100% 1相對于經(jīng)營戰(zhàn)略，財務(wù)戰(zhàn)略的主要特征有（ ACE）。 B．本質(zhì)的財富性 C．功能的利銷性 D．價值的核變性 4下列方面屬于集團(tuán)總部融資管理重點內(nèi)容的是（ ABCDE）。B．股票支付方式 C．股票期權(quán)支付方式 5下列指標(biāo)中，反映企業(yè)財務(wù)是否處于安全運營狀態(tài)的指標(biāo)是（ AE）。 A．營業(yè)現(xiàn)金流量比率 B．營業(yè)現(xiàn)金流量納稅保障率 D．實性流動比率 6財務(wù) 63.危機(jī)預(yù)警指標(biāo)必須同時具備的基本特征是（ BDE）。 A．目標(biāo)擬定與預(yù)算編制 B．責(zé)任落實與推動實施 C．業(yè)績報告與偏差診治 D．責(zé)任辨析與業(yè)績評價 E．獎罰兌現(xiàn)與總結(jié)改進(jìn) 50、依據(jù)《企業(yè)集團(tuán)財務(wù)公司管理暫行辦法》的規(guī)定，中國的企業(yè)集團(tuán)財務(wù)公司的業(yè)務(wù)范圍主要包括（ ABDE）。 A．確定資本投資方式 B．劃分資本預(yù)算單位 C．確定資本分配標(biāo)準(zhǔn) D．選擇資本分配形式 3在投資必要收益率的厘定上，必須考慮的重要因素有（ ABE）。A．長遠(yuǎn)性的戰(zhàn)略目標(biāo) C．支持性的策略目標(biāo) 在目標(biāo)公司財務(wù)評價中，貼現(xiàn)式價值評估模式包括（ ABE）。A．剩余索取權(quán) D．剩余控制權(quán) 5在經(jīng)營者薪酬支付方式的確定上應(yīng)遵循（ ABCD）。 in glands, smooth muscle, and the heart they are ?muscarinic‘。, and surrealism, became more personally expressive. Jackson Pollock39。 the use of huge canvases。 and the attempt to transfer pure emotion directly onto the canvas. The movement had an inestimable influence on the many varieties of work that followed it, especially in the way its proponents used color and materials. Its essential energy transmitted an enduring excitement to the American art scene. Science and technology is quite a broad category, and it covers everything from studying the stars and the plas to studying molecules and viruses. Beginning with the Greeks and Hipparchus, continuing through Ptolemy, Copernicus and Galileo, and today with our work on the International Space Station, man continues to learn more and more about the heavens. From here, we look inward to biochemistry and biology. To truly understand biochemistry, scientists study and see the unseen by studying the chemistry of biological processes. This science, along with biophysics, aims to bring a better understanding of how bodies work – from how we turn food into energy to how nerve impulses transmit. Chemistry is a science that explains how salt, something on every table in the world, can be made from sodium and chlorine, two elements that are poisonous to humans. From its beginnings, when Aristotle defined the existence of the atom, to modern chemistry, which bines atomic theory and anic chemistry, this field continues to advance our lives. In technology, you‘ll find many of the things that make life easier today. This includes medical advances like MRI machines, fuelefficient transportation, portable puting devices, and flat screen televisions. Advances in the field of technology continue to amaze and astound. Modern puting technology is able to municate wirelessly to the Inter and to other devices – advances that have freed puters from desks and made technology and information available to more and more people. Enrico Caruso‘s ascendancy coincided with the dawn of the twentieth century, when the world of opera was moving away from the contrived bel canto (―beautiful singing‖) style, with its emphasis on artifice and vibrato, to a verismo (―realism‖) approach. The warmth and sincerity of his voice—and personality— shone in this more natural style and set the standard for contemporary greats like Luciano Pavarotti, Placido Domingo, and Jos233。 style, flashy gestures, and unrefined and unrestrained vocalizing, Vergine finally agreed to accept Caruso as his student. But ―the lessons ended after three years,‖ John Kobler wrote in American Heritage, ―and Caruso‘s formal musical training thereafter remained almost as meager as his scholastic education. He could read a score only with difficulty. He played no musical instrument. He sang largely by ear.‖ 。 his only training in a social setting came from his church choir, where he displayed a pure voice and a keen memory for songs. More often than not, however, he skipped choir practice to sing with street minstrels for caf233。 the harnessing of accidents that occurred during the process of painting。s first oneman show in 1948 established him as a highly influential artist. His intensely plicated abstract paintings of the 1940s were followed by images of Woman, grotesque versions of buxom womanhood, which were virtually unparalleled in the sustained savagery of their execution. Painters such as Philip Guston and Franz Kline turned to the abstract late in the 1940s and soon developed strikingly original styles—the former, lyrical and evocative, the latter, forceful and boldly dramatic. Other important artists involved with the movement included Hans Hofmann, Robert Motherwell, and Mark Rothko。s disease. abstract expressionism, movement of abstract painting that emerged in New York City during the mid1940s and attained singular prominence in American art in the following decade。 an enzyme (cholinesterase) breaks