【正文】 nimated television series. The show is about a group of goats living on the Green Pasture, and the story revolves around a clumsy wolf who wants to eat them. It is a popular domestic animation series and has been adapted into movies. Nezha Conquers the Dragon King（ Chinese: 哪吒鬧海） is an outstanding animation issued by the Ministry of Culture in 1979 and is based on an episode from the Chinese mythological novel Fengshen Yanyi. A mother gave birth to a ball of flesh shaped like a lotus bud. The father, Li Jing, chopped open the ball, and beautiful boy, Nezha, sprung out. One day, when Nezha was seven years old, he went to the nearby seashore for a swim and killed the third son of the Dragon King who was persecuting local residents. The story primarily revolves around the Dragon King39。 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。 解：年度乙材料的經(jīng)濟(jì)進(jìn)貨批量= =300(千克 ) 乙材料經(jīng)濟(jì)進(jìn)貨批量下的平均資金占用領(lǐng)=300200+2=30000( 元 ) 年度乙材料最佳進(jìn)貨批次＝ 36000247。 (5)計(jì)算公司股票的風(fēng)險(xiǎn)收益率和投資者要求的必要投資收益率。 (3)企業(yè)的其他財(cái)務(wù)目標(biāo)。 (2)有利于減少普通股籌資股數(shù)。 (2)合理利率預(yù)期。 13．某公司 2021 年應(yīng)收賬款總額為 450 萬(wàn)元，必要現(xiàn)金支付總額為 g00 萬(wàn)元，其他穩(wěn)定可靠的現(xiàn)金流入總額為 50 萬(wàn)元。 A. 大于 1000元 B. 小于 1000元 C. 等于1000元 D．無(wú)法計(jì)算 3，向銀行借人長(zhǎng)期款項(xiàng)時(shí)，企業(yè)若預(yù)測(cè)未來(lái)市場(chǎng)利率將上升，則有利于企業(yè)的借款合同應(yīng)當(dāng)是( B )。則應(yīng)收賬款收現(xiàn)保證率為 ( A )。 A. 滿足生產(chǎn)經(jīng)營(yíng)需要 B．處理財(cái)務(wù)關(guān)系的需要 C. 滿足資本結(jié)構(gòu)調(diào)整的需要 D．降低資本成本 E. 分配股利的需要 4．邊際資本成本是 ( ABD )。對(duì)企業(yè)來(lái)說(shuō)，要降低股票籌資成本，就應(yīng)盡量用多種方式轉(zhuǎn)移投資者對(duì)股利的吸引力，而轉(zhuǎn)向市場(chǎng)實(shí)現(xiàn)其投資增值，要 通過(guò)股票增值機(jī)制來(lái)降低企業(yè)實(shí)際的籌資成本。 2．什么是折舊政策，制定折舊政策要考慮哪些影響因素 ? 答：所謂折舊政策是指企業(yè)根據(jù)自身的財(cái)務(wù)狀況及其變化趨勢(shì)，對(duì)固定資產(chǎn)的折舊方法和折舊年限做出的選擇。 3．簡(jiǎn)述定額股利政策的含義及其利弊 答：定額股利政策的含義：在這種政策下，不論經(jīng)濟(jì)情況怎樣，不論企業(yè)經(jīng)營(yíng)好壞，每次支付的股利額不變。其中：發(fā)行債券 1000萬(wàn)元，籌資贊率 2％，債券年利率 10％，優(yōu)先股 1000萬(wàn)元，年股利率 7％，籌資費(fèi)率 3％；普通股 2021萬(wàn)元，籌資費(fèi)率 4％，第一年預(yù)期股利率 10％，以后各年增長(zhǎng) 4％。 答： (1)甲方案， 年折舊額＝ (100— 5)247。s 10 mustsee animations】 The Chinese animation industry has seen considerable growth in the last several years. It went through a golden age in the late 1970s and 1980s when successively brilliant animation work was produced. Here are 10 mustsee classics from China39。s trip to the West to take the Buddhistic sutra. They met a white bone evil, and the evil transformed human appearances three times to seduce the monk. Twice Monkey King recognized it and brought it down. The monk was unable to recognize the monster and expelled Sun Wukong. Xuan Zang was then captured by the monster. Fortunately Bajie, another apprentice of Xuan Zang, escaped and persuaded the Monkey King to e rescue the monk. Finally, Sun kills the evil and saves Xuan Zang. The outstanding animation has received a variety of awards, including the 6th Hundred Flowers Festival Award and the Chicago International Children39。240000 ／ 360X30X(10 — 3) ／ lOX20 ％＝2800(元 ) 60 天信用期 。 乙方案原始投資為 210 萬(wàn)元，其中，固定資產(chǎn)投資 120 萬(wàn)元，無(wú)形資產(chǎn)投資 25 萬(wàn)元，流動(dòng)資產(chǎn)投資 65 萬(wàn)元，全部資金于建設(shè)起點(diǎn)一次投人，該項(xiàng)目建設(shè)期 2 年，經(jīng)營(yíng)期 5 年，到期殘值收入 8 萬(wàn)元，無(wú)形資產(chǎn)自投產(chǎn)年份起分 5 年攤銷完畢。 (3)本年可供投資者分配的利潤(rùn)＝522． 6— 52． 26 52． 26+181． 92＝ 800(萬(wàn)元 ) (4)每股支付的現(xiàn)金股利＝ (60016 ％ )247。在制定折舊政策時(shí)，應(yīng)利用折舊的成本特點(diǎn)，綜合考慮現(xiàn)金流動(dòng)狀況后，選擇適宜的折舊政策； (b)企業(yè)對(duì)納稅義務(wù)的考慮。對(duì)投資者來(lái)說(shuō)，轉(zhuǎn)換價(jià)值愈大，則企業(yè)支付的利息也就可能愈小。要想提高信用等級(jí)，首先必須積極參與等級(jí)評(píng)估，讓市場(chǎng)了解企業(yè)，也讓企業(yè)走向市場(chǎng)，只有這樣，才能為以后的資本市場(chǎng)籌資提供便利，才能增強(qiáng)投資者的投資信心，才能積極有效地取得資金，降低資本成本。錯(cuò)選均不得分。 A． 8. 31% B． 7． 23％ C． 6． 54％ D． 4． 78％ 7．某投資方案預(yù)計(jì)新增年銷售收入 300萬(wàn)元，預(yù)計(jì)新增年銷售成本 210萬(wàn)元，其中折舊 85萬(wàn)元，所得稅 40％，則該方案年?duì)I業(yè)現(xiàn)金流量為 ( B )。 A. 90 萬(wàn)元 B． 139 萬(wàn)元 C. 175 萬(wàn)元 D． 54萬(wàn)元 8．不管其他投資方案是否被采納和實(shí)施，其收入和成本都不會(huì)因此而受到影響的項(xiàng)目投資類型是( D )。每小題 1分，計(jì) 10分 ) 1．財(cái)務(wù)經(jīng)理財(cái)務(wù)的職責(zé)包括 ( ABCDE )。 (4)積極利用負(fù)債經(jīng)營(yíng)。 (4)對(duì)于發(fā)展中的企業(yè)來(lái)說(shuō)，利用可轉(zhuǎn)換債券籌資有利于改善企業(yè)財(cái)務(wù)形象，同時(shí)有利于企業(yè)調(diào)整財(cái)務(wù)結(jié)構(gòu)。折舊政策的選擇直接影響著企業(yè)應(yīng)納稅所得的多少，國(guó)家對(duì)折舊政策的選擇是有所管制的，企業(yè)只在國(guó)家折舊政策的彈性范圍內(nèi)做；出有限選擇并盡量節(jié)約稅金； (c)企業(yè)對(duì)資本保全的考慮。60 ＝1． 6(元／股 ) (5)風(fēng)險(xiǎn)收益率＝ 1． 5(14 ％ — 8％ )＝ 9% 必要投資收益率＝ 8％ +9％＝ 17％ (6)股票價(jià)值＝ 1． 6247。該項(xiàng)目投產(chǎn)后，預(yù)計(jì)年?duì)I業(yè)收入 170 萬(wàn)元，年經(jīng)營(yíng)成本 80萬(wàn)元。240000X125 ％／360X60X(10— 3)／ 10X20％＝ 7000(元 ) 90天信用期 。s Film Festival Award in 1989. McDull【麥兜】 McDull is a cartoon pig character that was created in Hong Kong by Alice Mak and Brian Tse. Although McDull made his first appearances as a supporting character in the McMug ics, McDull has since bee a central character in his own right, attracting a huge following in Hong Kong. The first McDull movie McMug Story My L