1999年中级会计职称考试《财务管理》试题及答案（1999 intermediate accounting title examination financial management questions and answers）.doc

1999年中级会计职称考试《财务管理》试题及答案（1999 intermediate accounting title examination financial management questions and answers） 1999 intermediate accounting title examination financial management questions and answers 1. Single choice (there are 30 points in the class, 1 point for each question. At the beginning of the year, a company borrowed 50,000 yuan, 10 years, and the annual interest rate was 12%. The present value coefficient of the annuity (P/A, 12%, 10) = 5.6502. The annual amount payable is () yuan. 8849 A. 5000 B. 6000 C. 28251 D. On the basis of the present value factor of the ordinary annuity, the sum of the sum of the sum of the sum is equal to (). A. The present value of ordinary annuities B. The present value of the annuity C. The final coefficient of annuity D. The final value of the annuity 3. In the following annuities, only the present value of an annuity with no final value is (). A. ordinary annuity B. An annuity. C. Perpetual annuity D. Annuity 4. If two investment projects have the same standard deviation as expected earnings, and different expectations, then the two projects () A. The expected return is the same B. The standard is the same C. Expected earnings are different D. Future risk compensation is the same 5. The ratio forecasting method is used to predict the amount of enterprise capital requirements, and the adoption rate is not included (). A. Loan and loan turnover rate B. accounts receivable turnover rate C. Equity ratio D. The ratio of capital to sales 6. The disadvantage of bank borrowing relative to equity financing is (). A. financing is slow B. financing costs are high C. Limited funding D. financial risk The most important restriction on the issuance of credit bonds by an enterprise is () A. mortgage clause B. Anti-mortgage clauses C. Liquidity requirements terms D. Material guarantee clause 8. In the following categories, it is () that the financing lease constitutes the project. A. the price of leasing equipment B. Interest during th