20春学期《财务管理》在线平时作业2

adminhan

衡量上市公司盈利能力最重要的财务指标是（  ）。
A:股东权益净利率
B:每股利润
C:每股净资产
D:市盈率

<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">以下属于变现能力比率的是（</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">）。</span>
A:<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">存货周转率</span>
B:<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">资产负债率</span>
C:<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">股东权益比率</span><span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"> </span>
D:<span style="FONT-FAMILY: 宋体; mso-hansi-font-family: 'Times New Roman'; mso-ascii-font-family: 'Times New Roman'">流动比率</span>

&nbsp;<span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">若某种证券的</span><span style="COLOR: black; FONT-FAMILY: 宋体">&beta;</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">系数等于</span><span lang="EN-US" style="COLOR: black">1</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">，则表示该证券（</span><span lang="EN-US" style="COLOR: black"><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）。</span><span lang="EN-US" style="COLOR: black"><o:p></o:p></span>
A:<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">无风险</span>
B:<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">有较高的风险</span>
C:<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">与市场所有证券平均风险一致</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"><span style="mso-spacerun: yes">&nbsp;&nbsp; </span></span>
D:&nbsp;<span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">市场所有证券风险平均风险大</span><span lang="EN-US" style="COLOR: black">1</span><span style="COLOR: black; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">倍</span><span lang="EN-US" style="COLOR: black"><o:p></o:p></span>

一般来说，在企业的各种资金来源中，资本成本最高的是（ ）。
A:优先股
B:普通股
C:债券
D:留存收益

经营杠杆产生的原因是由于企业存在（ ）。
A:固定经营成本
B:销售费用
C:财务费用
D:管理费用

<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">某公司发行的股票，预期报酬率为</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">12%</span><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">，当年支付股利为每股</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">2</span><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">元，估计股利年增长率为</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">4%</span><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">，则该种股票的价格为（</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体"><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">）元。</span>
A:<span lang="EN-US" style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA; mso-fareast-font-family: 宋体">16</span>
B:20
C:25
D:26

如果公司的现金超过其投资机会所需要的现金，但又没有足够的盈利机会可以使用这笔现金，在这种情况下，公司可能（ ）。
A:发放股票股利
B:回购股票
C:进行股票分割
D:进行股票反分割

&nbsp;<span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">下列财务比率中，（</span><span lang="EN-US"><span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></span><span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">）可以反映企业的偿债能力。</span>
A:<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><span style="mso-spacerun: yes">&nbsp;</span></span><span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">销售净利率</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><span style="mso-spacerun: yes">&nbsp; </span></span>
B:<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">平均收款期</span><span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"> </span>
C:<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-size: 12.0pt; mso-font-kerning: 1.0pt; mso-bidi-font-family: 'Times New Roman'; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">总资产周转率</span><span lang="EN-US" style="FONT-SIZE: 10.5pt; FONT-FAMILY: &quot;Times New Roman&quot;; mso-bidi-font-size: 12.0pt; mso-fareast-font-family: 宋体; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA"><span style="mso-spacerun: yes">&nbsp; </span></span>
D:<span style="FONT-FAMILY: 宋体; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'">已获利息倍数</span>

（  ）是优先股股东除了按规定分得本期固定股息外，无权再参与对本期剩余盈利分配的优先股票。
A:参与优先股
B:可赎回优先股
C:非参与优先股
D:不可转换优先股

下列金融机构中不以盈利为目的的金融机构是（ ）。
A:商业银行
B:保险公司
C:政策性银行
D:信托投资公司

<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: Arial; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">系统风险是可分散风险或公司特有的风险，是某些因素对单个证券造成损失的可能性，可通过持有证券的多样化来抵消。</span>
A:错误
B:正确

<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: Arial; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">企业筹资规模是影响资本成本的重要因素。企业筹资规模越大，资本成本越低。</span>
A:错误
B:正确

<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: Arial; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">在市场正常的情况下，一般说来，流动性强的资产，其收益性也强。</span>
A:错误
B:正确

<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: Arial; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">财务风险之所以存在是因为企业经营中存在固定的生产成本。</span>
A:错误
B:正确

<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-ascii-font-family: 'Times New Roman'; mso-hansi-font-family: 'Times New Roman'; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">狭义的金融市场是指有价证券的发行和买卖市场。</span>
A:错误
B:正确

<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: Arial; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">企业财务杠杆系数越大，其财务风险越高。</span>
A:错误
B:正确

<span style="FONT-SIZE: 10.5pt; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: Arial; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">企业的最佳现金持有量通常等于满足各种动机所需的现金余额之和。</span>
A:错误
B:正确

股票股利不引起企业资产减少，只是股东权益内部结构的调整。
A:错误
B:正确

我国现金流量表准则要求企业采用直接法编制现金流量表，在补充资料中采用间接法反映经营活动现金流量。
A:对
B:错

<span style="FONT-SIZE: 10.5pt; COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 12.0pt; mso-hansi-font-family: Arial; mso-bidi-font-family: 'Times New Roman'; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">如果企业负债为零，则财务杠杆系数为<span lang="EN-US">1</span>。</span>
A:错误
B:正确