最新20xx年電大財(cái)務(wù)管理期末復(fù)習(xí)必備考試小抄(精華打印版版)(已改無(wú)錯(cuò)字)
2023-03-13 01:55:50 本頁(yè)面
【正文】 為， 19． 4％，籌資費(fèi)率 3％，假設(shè)市場(chǎng)利率為 15％，所得稅稅率為 34％。 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。 答： (1)計(jì)算債券發(fā)行價(jià)格=+=1000 元 (2)債券成本率＝ 15％ X(1— 34％ )／ (1—1％ )=10％ 優(yōu)先股成本率： %(1— 3％ )＝ 20％ 綜合資本成本＝ 10％ X((1600X1000)／2021000)+20％ X((2021000— 1600X1000)／2021000)=12％ 4 4 3．某公司目前年賒銷額為 24 萬(wàn)元，每件產(chǎn)品售價(jià)為 10元，該公司考慮其目前的信用政策及另外兩個(gè)新的政策，并預(yù)期這些政策將產(chǎn)生如 下結(jié)果： 目前政策 政策 A 政策 B 需要增加 0 25% 35% 平均收現(xiàn)期 1 個(gè)月 2 個(gè)月 3 個(gè)月 壞帳損失 1% 3% 6% 假設(shè)該公司新增產(chǎn)品每件能帶來(lái) 3 元利潤(rùn)，其資金報(bào)酬率為 20％。 問(wèn)：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 。240000 ／ 360X30X(10 — 3) ／ lOX20 ％＝2800(元 ) 60 天信用期 。240000X125 ％／360X60X(10— 3)／ 10X20％＝ 7000(元 ) 90天信用期 。240000X135 ％／ 360X90X(10 — 3)／10X20％＝ 11340(元 ) 采用政策 A 應(yīng)計(jì)利息增加＝ 7000 — 2800＝4200(元 ) 采用政策 B 應(yīng)計(jì)利息增加＝ 11340— 2800＝ 8540(元 ) 壞帳損失增加： 采用政策 A 壞帳損失增加＝ 240000X125％ X3％一 240000X1％ =6600(元 ) 采用政策 B壞帳損失增 加 ＝ 240000X135 ％ X6 ％一 240000X1 ％=17040(元 ) 因此，政策 A 較目前政策增加報(bào)酬 =18000— 4200— 6600＝ 7200(元 ) 政策 B 較目前政策增加報(bào)酬＝ 25200— 8540—17040=一 380(元 ) 由此可見(jiàn)，應(yīng)該采用政策 A。 請(qǐng)您刪除一下內(nèi)容， O(∩ _∩ )O謝謝?。?！【 China39。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 animation outpouring that are not to be missed. Let39。s recall these colorful images that brought the country great joy. Calabash Brothers Calabash Brothers (Chinese: 葫蘆娃 ) is a Chinese animation TV series produced by Shanghai Animation Film Studio. In the 1980s the series was one of the most popular animations in China. It was released at a point when the Chinese animation industry was in a relatively downed state pared to the rest of the international munity. Still, the series was translated into 7 different languages. The episodes were produced with a vast amount of papercut animations. Black Cat Detective Black Cat Detective (Chinese: 黑貓警長(zhǎng) ) is a Chinese animation television series produced by the Shanghai Animation Film Studio. It is sometimes known as Mr. Black. The series was originally aired from 1984 to 1987. In June 2021, a rebroadcasting of the original series was announced. Critics bemoan the series39。 violence, and lack of suitability for children39。s education. Proponents of the show claim that it is merely for entertainment. Effendi Effendi, meaning sir and teacher in Turkish, is the respectful name for people who own wisdom and knowledge. The hero39。s real name was Nasreddin. He was wise and witty and, more importantly, he had the courage to resist the exploitation of noblemen. He was also full of passion and tried his best to help poor people. Adventure of Shuke and Beita【舒克與貝塔】 Adventure of Shuke and Beita (Chinese: 舒克和貝塔 ) is a classic animation by Zheng Yuanjie, who is known as King of Fairy Tales in China. Shuke and Beita are two mice who don39。t want to steal food like other mice. Shuke became a pilot and Beita became a tank driver, and the pair met accidentally and became good friends. Then they befriended a boy named Pipilu. With the help of PiPilu, they cofounded an airline named Shuke Beita Airlines to help other animals. Although there are only 13 episodes in this series, the content is very pact and attractive. The animation shows the preciousness of friendship and how people should be brave when facing difficulties. Even adults recalling this animation today can still feel touched by some scenes. Secrets of the Heavenly Book Secrets of the Heavenly Book, (Chinese: 天書奇談 ) also referred to as Legend of the Sealed Book or Tales about the Heavenly Book, was released in 1983. The film was produced with rigorous dubbing and fluid bination of music and vivid animations. The story is based on the classic literature Ping Yao Zhuan, meaning The Suppression of the Demons by Feng Menglong. Yuangong, the deacon, opened the shrine and exposed the holy book to the human world.
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