2014年电大会计模拟核算答案3管理决策小抄.doc

财务杠杆分析案例1 存货管理案例一 经营杠杆分析案例一 确定固定资产经济寿命案例一 营运资金政策管理分析 A从资本成本的角度考虑，不发行中长期债券的成本最低，是最佳方案； B是否发行中长期债券，不会对企业的风险产生影响，只会对企业的资本成本产生影响。 C企业不发行中长期债券，会增加企业的风险； D发行中长期债券会增加财务风险，所以企业不发行中长期债券，可以降低企业的风险； E企业管理者应当综合考虑风险和资本成本后再作出决策； 产业经营型企业集团预算的确定案例一 BP集团将企业资源集中于一项业务领域，只从事BP豆浆机的生产与销售，为了打破单一的经营模式，集团决策层决定通过融资并购手段实现多元化发展，把集团的经营领域由单一的家电扩展到房地产开发、仓储货运、物业与酒店业、文化娱乐等领域，您认为下面的说法哪些是正确的？（ABCD） A盲目扩张容易失败，BP集团目前应专注于豆浆机及其相关产业的市场机会。 B BP集团应先把豆浆机打造成为集团公司的核心产品，然后围绕核心产品、核心能力和竞争优势再考虑是否应该多元化经营。 C 跨行业并购对企业管理能力有很高要求，过度扩张可能会遭受管理不善风险。 D BP集团通过并购，进入房地产开发、仓储货运、物业与酒店业、文化娱乐领域可以实现多元化发展，有利于防范投资风险。 企业价值评估案例一 多个项目投资决策（固定资产）案例一 If we dont do that it will go on and go on. We have to stop it; we need the courage to do it. His comments came hours after Fifa vice-president Jeffrey Webb - also in London for the FAs celebrations - said he wanted to meet Ivory Coast international Toure to discuss his complaint. 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 Islands-based Webb, the head of Fifas anti-racism taskforce, is in London for the Football Associations 150th anniversary celebrations and will attend Citys 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 its about how he felt and I would like to speak to him first to find out what his experience was. Uefa has?opened disciplinary proce