20xx年電大企業(yè)集團(tuán)財(cái)務(wù)管理期末考復(fù)習(xí)資料小抄-資料下載頁(yè)
2025-02-10 06:35本頁(yè)面
【導(dǎo)讀】特別強(qiáng)調(diào)母公司的()。種企業(yè)進(jìn)入企業(yè)集團(tuán),集團(tuán)總部作為母公司,使對(duì)子公司的管理權(quán)。財(cái)務(wù)決策權(quán)下沉在().理與控制的核心部門,外環(huán)境因素的基礎(chǔ)上,投資拉動(dòng)式增長(zhǎng)策略。A積極型投資戰(zhàn)略B.向?qū)用胬斫獾氖?).初選及財(cái)務(wù)評(píng)價(jià)。A項(xiàng)目市場(chǎng)預(yù)測(cè)B.需要重點(diǎn)考慮的風(fēng)險(xiǎn)。與每股收益水平。稅收遞延支付的好處。一種未來(lái)債務(wù)的承諾,配決策權(quán)限的界定中,最長(zhǎng)不超過(guò)()天。定每期融資券的期限。預(yù)算管理的環(huán)節(jié)。"做強(qiáng)"導(dǎo)向下,預(yù)算
【正文】 =*3750=3000萬(wàn)元 根據(jù) 假定流動(dòng)資產(chǎn)由速動(dòng)資產(chǎn)與存貨組成 ,期初流動(dòng)資產(chǎn) =速動(dòng)資產(chǎn) +存貨 3000+4500=7500萬(wàn)元 期末流動(dòng)資產(chǎn) =期末流動(dòng)比率 *流動(dòng)負(fù)債 =*5000=7500萬(wàn)元 平均流動(dòng)資產(chǎn) =(期初流動(dòng)資產(chǎn) +期末流動(dòng)資產(chǎn) )/2=7500萬(wàn)元 (2}銷售收入凈額 =流動(dòng)資產(chǎn)平均余額 *流動(dòng)資產(chǎn)周轉(zhuǎn)率 =7500*4=30000萬(wàn)元 總 資 產(chǎn) 周 轉(zhuǎn) 率 = 產(chǎn) 品 銷 售 收 入 凈 額 / 總 資 產(chǎn) 平 均 余 額=30000/((9375+10625)/2)=3次 (3)計(jì)算銷售凈利率和凈資產(chǎn)利潤(rùn)率 銷售凈利潤(rùn)率 =凈利潤(rùn) /產(chǎn)品銷售收入凈額 =1800/30000*100%=6% 平均 凈資產(chǎn) =總資產(chǎn)平均余額 /權(quán)益乘數(shù) =((9375+10625)/2)/4=2500萬(wàn)元 凈資產(chǎn)收益率 =凈利潤(rùn) /凈資產(chǎn)平均均額 =1800/2500*100%=72% 也可以利用杜邦分析指標(biāo)來(lái)進(jìn)行計(jì)算 凈資產(chǎn)收益率 =平均凈資產(chǎn)額平均資產(chǎn)余額平均資產(chǎn)余額產(chǎn)品銷售收入凈額產(chǎn)品銷售收入凈額 凈利潤(rùn) ?? =銷售凈利率 *總資產(chǎn)周轉(zhuǎn)率 *權(quán)益乘數(shù) ＝ 6%*3*4＝ 72% 本題的重點(diǎn)在于公式要記牢，無(wú)特別難的地方，操作上要 仔細(xì)些。 2021年產(chǎn)品銷售收入 12021萬(wàn)元發(fā)生的銷售退回 40萬(wàn)元 ,銷售折讓 50萬(wàn)元 ,現(xiàn)金折扣 10萬(wàn)元 .產(chǎn)品銷售成本 7600萬(wàn)元 .年初、年末應(yīng)收賬款余額分別為 180萬(wàn)元和 220萬(wàn)元 。年初、年末存貨余額分別為 480萬(wàn)元和 520萬(wàn)元 。年初、年末流動(dòng)資產(chǎn)余額分別為 900萬(wàn)元和 940萬(wàn)元 。 要求計(jì)算 : (I)應(yīng)收賬款周轉(zhuǎn)次數(shù)和周轉(zhuǎn)天數(shù) 。 (2)存貨周轉(zhuǎn)次數(shù)和周轉(zhuǎn)天數(shù) : (3)流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù)和周轉(zhuǎn)天數(shù)。 (I)應(yīng)收賬款周轉(zhuǎn)次數(shù) ＝產(chǎn)品銷售收入凈額 /((期初應(yīng)收賬款余額 +期末應(yīng)收賬款余額 )/2) =(12021405010)/((180+220)/2)= 應(yīng)收賬款 周轉(zhuǎn)天數(shù) ＝ 360/應(yīng)收賬款周轉(zhuǎn)次數(shù)＝ 360/= (2)存貨周轉(zhuǎn)次數(shù) =產(chǎn)品銷售成本 ((期初存貨余額 +期末存貨余額 )/2) =7600/((480+520） /2)= 存貨 周轉(zhuǎn)天數(shù) ＝ 360/存貨周轉(zhuǎn)次數(shù)＝ 360/= (3)流動(dòng)資產(chǎn)周轉(zhuǎn)次數(shù) =產(chǎn)品銷售收入凈額 /((期初流動(dòng)資產(chǎn)余額 +期末流動(dòng)資余額 )/2) 專業(yè)好文檔 20 =(12021405010)/((900+940)/2)= 流動(dòng)資產(chǎn)周 轉(zhuǎn) 天數(shù) =360/= 12題中甲、乙兩家公司為例，假定兩家公司的加權(quán)平均資本成本率均為 %（集團(tuán)設(shè)定的統(tǒng)一必要報(bào)酬率） 要求計(jì)算甲乙兩家公司經(jīng)濟(jì)附加值（ EVA） 經(jīng)濟(jì)附加值 EVA=稅后凈營(yíng)業(yè)利潤(rùn)－資本成本 ＝稅后凈營(yíng)業(yè)利潤(rùn)－投入資本總額 *平均資本成本率 ＝ 息稅前利潤(rùn) (EBIT)*(1T)－ 投入資本總額 *平均資本成本率 子公司甲 經(jīng)濟(jì)附加值 EVA＝ 150*(125%)－ 1000*% ＝ － 65＝ 子公司 乙 經(jīng)濟(jì)附加值 EVA＝ 120*(125%)－ 1000*% ＝ 90－ 65＝ 25萬(wàn)元 經(jīng)濟(jì)附加值實(shí)質(zhì)是彌補(bǔ)綜合成本后剩余價(jià)值 ,該指標(biāo)值越大 ,說(shuō)明企業(yè)的盈利能力超強(qiáng) . 專業(yè)好文檔 21 If we don39。t do that it will go on and go on. We have to stop it。 we need the courage to do it. His ments came hours after Fifa vicepresident Jeffrey Webb also in London for the FA39。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。s antiracism taskforce, is in London for the Football Association39。s 150th anniversary celebrations and will attend City39。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 about how he felt and I would like to speak to him first to find out what his experience was. Uefa has opened disciplinary proceedings against CSKA for the racist behaviour of their fans during City39。s 21 win. Michel Platini, president of European football39。s governing body, has also ordered an immediate investigation into the referee39。s actions. CSKA said they were surprised and disappointed by Toure39。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 ( 專業(yè)好文檔 22 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。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 not needed. Instead, he plans to deploy his 270squarefoot (25squaremeter) main chute at an altitude of around 5,000 feet (1,524 meters). In order to deploy this chute successfully, he will have to slow to 172 mph (277 kph). He will have a reserve parachute that will open automatically if he loses consciousness at mach speeds. Even if everything goes as planned, it won39。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
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