20xx年電大財務(wù)管理復(fù)習(xí)資料小抄-免費閱讀
【正文】 s plaint. In a statement the Russian side added: We found no racist insults from fans of CSKA. Baumgartner the disappointing news: Mission aborted. The supersonic descent could happen as early as Sunda. The weather plays an important role in this mission. Starting at the ground, conditions have to be very calm winds less than 2 mph, with no precipitation or humidity and limited cloud cover. The balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our daytoday weather lives. It will climb higher than the tip of Mount Everest ( miles/ kilometers), drifting even higher than the cruising altitude of mercial airliners ( miles/ kilometers) and into the stratosphere. As he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence. The balloon will slowly drift to the edge of space at 120,000 feet ( Then, I would assume, he will slowly step out onto something resembling an Olympic diving platform. Below, the Earth bees the concrete bottom of a swimming pool that he wants to land on, but not too hard. Still, he39。s celebrations said he wanted to meet Ivory Coast international Toure to discuss his plaint. CSKA general director Roman Babaev says the matter has been exaggerated by the Ivorian and the British media. Blatter, 77, said: It has been decided by the Fifa congress that it is a nonsense for racism to be dealt with with fines. You can always find money from somebody to pay them. It is a nonsense to have matches played without spectators because it is against the spirit of football and against the visiting team. It is all nonsense. We can do something better to fight racism and discrimination. This is one of the villains we have today in our game. But it is only with harsh sanctions that racism and discrimination can be washed out of football. The (lack of) air up there Watch mCayman Islandsbased Webb, the head of Fifa39。 5 2－4000=0 總資產(chǎn)利潤率 = （ 1000 25% ）247。 解：前三年的股利現(xiàn)值 = 20╳= 元 計算第三 年底股利的價值 =[20╳（ 1+10%） ]/（ 20%10%） =220 計算其現(xiàn)值 =220╳ = 元 股票價值 =+= 元 （其中， 是利率為 20%，期數(shù)為三的年金現(xiàn)值系數(shù)； 是利率為 20%，期數(shù)為三的復(fù)利現(xiàn)值系數(shù)） 15．某公司只生產(chǎn)一種產(chǎn)品，單位銷售價格為 200元，單位變動成本為 160元，求：該產(chǎn)品的貢獻毛益率。該公司所得稅率為 40%，固定資產(chǎn)無殘值，采用直線法提折舊，公司要求的最低報酬率為 10%。 .解：承諾費 = 20 萬元 ╳ % = 400 元。要求計算：每年復(fù)利一次，2021 年 1 月 1 日存款賬戶余額是多少？ 解： 2021 年 1 月 1 日存入金額 1000 元為現(xiàn)值， 2021年 1月 1日賬戶余額為 3年后終值。這兩種投資方式主要的優(yōu)點是風(fēng)險小、流動性強、抵押代用率高及可享受免稅優(yōu)惠等。因素分析法就是依據(jù)單一或綜合因素對證券投資者心理和買賣行為的影響來分析證券市價變動趨勢的方法。 （ 4）應(yīng)收賬款準備制度即遵循謹慎性原則，對壞賬損失的可能性預(yù)先進行估計，提取壞賬準備金?？蛻粼诂F(xiàn)金支付能力匱乏的情況下，是否嚴格履行賒銷企業(yè)的信用條件，取決于兩個因素：一 是客戶的信用品質(zhì)，二是客戶現(xiàn)金的持有量與可調(diào)劑程度（如現(xiàn)金用途的約束性、其他短期債務(wù)償還對現(xiàn)金的要求等。 其次，由于優(yōu)先股在股利分配、資產(chǎn)清算等方面具有優(yōu)先權(quán)，所以會使普通股股東在公司經(jīng)營不穩(wěn)定時的收益受到影響。企業(yè)價值最大化目標考慮了取得現(xiàn)金性收益的時間因素，并用貨幣時間價值的原理進行了科學(xué)的計量；能克服企業(yè)在追求利潤上的短期行為；科學(xué)地考慮了風(fēng)險與報酬之間的聯(lián)系，充分體現(xiàn)了對企業(yè)資產(chǎn)保值增值的要求。收支預(yù)算法意味著：在編 制現(xiàn)金預(yù)算時，凡涉及現(xiàn)金流動的事項均應(yīng)納入預(yù)算，而不論這些項目是屬于資本性還是收益性的。股權(quán)資本屬于企業(yè)長期占用的資金，不存在還本付息的壓力，從而其償債風(fēng)險也不存在。它的特征是：層次性、籌資規(guī)模與資產(chǎn)占用的對應(yīng)性、時間性。 下方面的內(nèi)容構(gòu)成（ ABC ） A. 進貨成本 B. 儲存成本 C. 缺貨成本 D. 折扣成本 E. 談判成本 是（ AC ） A． 風(fēng)險大 B． 風(fēng)險小 C． 期望收益高 D． 期望收益低 E． 無風(fēng)險 （ ADE ） A． 持續(xù)經(jīng)營的需要 B． 成本的情況 C． 稅收因素 D． 資本保值的需要 E． 內(nèi)外環(huán)境適應(yīng)的要求 14．在現(xiàn)金需要總量既定的前提下，則
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