财务管理学2008.10试题27092（2008.10 questions in financial management 27092）.doc

财务管理学2008.10试题27092（2008.10 questions in financial management 27092） 27092 financial management of Jiangsu province in October 2008 First, single choice questions 1, all securities have an impact, but the enterprise can not control the risk is (B) auxiliary P69 A. non systematic risk, B. system risk, C. financial risk, D. operation risk 2., the MM theory of capital structure belongs to (A) P108 A. financing theory, B investment theory, C profit and loss and distribution theory D capital operation theory 3. the following economic operations will increase the speed ratio of the enterprise is (A) P68 A sells stock merchandise, B responds to receivables, C buys short term bonds, and D uses fixed assets to make long-term investments abroad 4. when the coupon rate of the bond is less than the market interest rate, the bond issue should be (C) supplemented by P60 A. premium issue, B par value issue, C discount issue, D equivalent issue 5.. Early in the year in the bank 2000 yuan, the annual interest rate of 3%, according to compound interest calculation method, at the end of third years he can get the amount of 1 (D) A 2000 yuan, B2180 yuan, C2191.0 yuan, D2185.45 yuan The 6. present value index method is more suitable for the investment of the two schemes (A) P258 A inequality is the case where B is equal C is equal in the first phase and then unequal. D is unequal in the first phase and then equal in the latter. 7., the average number of common shares issued by an enterprise is 18 million shares, earning 2.58 yuan per share. Surplus fund and public welfare fund totaled 6 million 966 thousand yuan, and the enterprise had no preference shares and no retained profits. The dividend per share of the enterprise is (B) A.2.11 yuan, B.2.19 yuan, C.2.58 yuan, D.3.95 yuan The inverse of the 8. P / E ratio can be considered as (B) P56 A. equity multiplier B investment return C debt sinking fund coefficient D investment recovery factor 9. the following expenditure items shall not be