20xx年最新電大財(cái)務(wù)管理考試答案小抄(精華版)(文件)
【正文】 題 13 分，第 3 題 12 分，第4 題 13分，共 50 分 ) 1．某公司的有關(guān)資料如下： (1)公司本年年初未分配利潤(rùn)貸方余額 181． 92 萬元，本年的 EBIT為 800萬元．所得稅稅率為 33％． 專業(yè)好文檔 (2)公司流通在外的普通股60萬股，發(fā)行時(shí)每股面值 1 元，每股溢價(jià)收入為 9 元。 (3)計(jì)算公司本年末可供投資者分配的利潤(rùn)。 解： (1)公司本年度凈利潤(rùn) (800— 20010 ％ )(1 — 33％ )＝ 522． 6(萬元 ) (2)應(yīng)提法定公積金＝ 52． 26萬元 應(yīng)提法定公益金＝ 52． 26萬元。 2．某公司擬籌資 4000萬元。求： (1)該項(xiàng)投資的內(nèi)含報(bào)酬率。 (2)計(jì)算每年度乙材料經(jīng)濟(jì)進(jìn)貨批量下的平均資金占用額。有關(guān)資料為： 甲方案原始投資為 150 萬元 ，其中，固定資產(chǎn)投資 100 萬元，流動(dòng)資產(chǎn)投資 50萬元，全部資金于建設(shè)起點(diǎn)一次投入，該項(xiàng)目經(jīng)營(yíng)期 5 年，到期殘值收入 5萬元，預(yù)計(jì)投產(chǎn)后年?duì)I業(yè)收入 90萬元，年總成本 60 萬元。 要求：采用凈現(xiàn)值法評(píng)價(jià)甲、乙方案是否可行。 5=5萬元 ) NCPo＝一 210(萬元 ) NCFl~2＝ 0 NCF3~6＝ (170 一 80— 22． 4— 5)X(1 — 33 ％ ) 十+5=(萬元 ) NCF7 ＝69． 34+65+8=142． 34(萬元 ) NPV＝ (P／ S， 10％，7)+[(P／ A， 10％， 6)一 (P／ A， 10％， 2)]一 210＝ 44． 62(萬元 ) 甲、乙方案均為可行方案，但應(yīng)選擇乙方案。 問：該公司采取哪個(gè)政策對(duì)它更有利 ? 答：采用政策 A 收益的增加＝ 240000／ 10X25％ X3＝ 18000(元 ) 采用政策 U 收益的增加＝ 240000／ 10X35％ X3＝ 25200(元 ) 應(yīng)收賬款占用資金應(yīng)計(jì)利息增加； 30 天信用期 。 專業(yè)好文檔 Editor39。d hear my foot tapping rapidly under my desk. I39。 we need the courage to do it. His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Yaya Toure, he told BBC Sport. For me it39。s actions. CSKA said they were surprised and disappointed by Toure39。t. Baumgartner still will free fall at a speed that would cause you and me to pass out, and no parachute is guaranteed to work higher than 25,000 feet (7,620 meters). cause there 。ll be traveling fast, so despite the distance, it will not be like diving into the deep end of a pool. It will be like he is diving into the shallow end. Skydiver preps for the big jump When he jumps, he is expected to reach the speed of sound 690 mph (1,110 kph) in less than 40 seconds. Like hitting the top of the water, he will begin to slow as he approaches the more dense air closer to Earth. But this will not be enough to stop him pletely. If he goes too fast or spins out of control, he has a stabilization parachute that can be deployed to slow him down. His team hopes it39。s 21 win. Michel Platini, president of European football39。s antiracism taskforce, is in London for the Football Association39。s like the set for a Gee Lucas movie floating to the edge of space. You and I will have the chance to watch a man take a leap into an unimaginable free fall from the edge of space live. The (lack of) air up there Watch man jump from 96,000 feet Tuesday, I sat at work glued to the live stream of the Red Bull Stratos Mission. I watched the balloons positioned at different altitudes in the sky to test the winds, knowing that if they would just line up in a vertical straight line we would be go for launch. I feel this mission was created for me because I am also a journalist and a photographer, but above all I live for taking a leap of faith the feeling of pushing the envelope into uncharted territory. The guy who is going to do this, Felix Baumgartner, must have that same feeling, at a level I will never reach. However, it did not stop me from feeling his pain when a gust of swirling wind kicked up and twisted the partially filled balloon that would take him to the upper end of our atmosphere. As soon as the 40acre balloon, with skin no thicker than a dry cleaning bag, scraped the ground I knew it was over. How claustrophobia almost grounded supersonic skydiver 專業(yè)好文檔 If we don39。s first satellite Sputnik. I also missed watching Neil Armstrong step foot on the moon and the first space shuttle take off for the stars. Those events were way before my time. As a kid, I was fascinated with what goes on in the sky, and when NASA pulled the plug on the shuttle program I was heartbroken. Yet the privatized space race has renewed my childhood dreams to reach for the stars. As a meteorologist, I39。240000X125％／ 360X60X(10— 3)／10X20％＝ 7000(元 ) 90 天信用期 。 要求： (1)計(jì)算債券發(fā)行價(jià)格； (2)計(jì)算債券成本率、優(yōu)先股成本率和 項(xiàng)目綜合成本率。投產(chǎn)后每年增加銷售收入 90 萬元，增加付現(xiàn)成本2l 萬元。 5＝19(萬元 ) NCPo＝一 150(萬元 ) NCPl~4 ＝ (90 — 60
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