【判断题】
筹资管理的目标是比较小的成本获取同样多的资金
A. 对
B. 错
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答案
A
解析
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分配管理的目标是合理确定利润的留成比例及分配形式
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直接影响财务管理的环境因素是金融环境
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投资管理的目标是尽可能多地投资
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企业同其债权人之间的财务关系反映的是债务债权关系
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B. 错
【判断题】
销售预算是整个预算的编制起点,其他预算的编制都以销售预算为基础
A. 对
B. 错
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编制直接材料预算所依据的是销售预算
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营业及管理费用预算与生产预算没有直接联系
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B. 错
【判断题】
零基预算有可能使不必要开支合理化
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【判断题】
财务预算具体包括现金预算、预计利润表、预计资产负债表等内容
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B. 错
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制造费用都会导致现金的流出
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B. 错
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滚动预算的预算期要与会计年度挂钩
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【判断题】
按照资金来源渠道不同,可将筹资分为直接筹资和间接筹资
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优先认股权不属于普通股股东权利
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B. 错
【判断题】
发行公司债券能够引起企业自有资金增加
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B. 错
【判断题】
企业选择筹资渠道时需要优先考虑的因素是企业类型
A. 对
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贴现法是银行向企业发放贷款时,先从本金中扣除利息部分,而到期时借款企业再偿还全部本息的一种计息方法
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可转换债券筹资的优点不包括可转换为股票,不需要还本
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公司在创立时首先选择的筹资方式是发行企业债券
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股东股利的发放属于混合性的筹资动机
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B. 错
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融资租赁不属于直接筹资
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按照是否能够转换成公司股权,可将债券分为可转换债券和不可转换债券
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【判断题】
最优资本结构是使企业筹资能力最强、财务风险最小的资本结构
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从成熟的证券市场来看,企业筹资的优序模式首先是内部筹资,其次是增发股票,发行债券和可转换债券,最后是银行借款
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【判断题】
在利率和计息期数相同的条件下,复利现值系数与复利终值系数互为倒数
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在本金和利率相同的情况下,若只有一年计息期,单利终值与复利终值是相等的
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B. 错
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普通年金现值系数加1等于同期,同利率的即付年金现值系数
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B. 错
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递延年金没有第一期的支付额
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永续年金没有终值
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B. 错
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计算递延年金终值的方法,与计算普通年金终值的方法一样
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B. 错
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永续年金终值无法计算出确切结果
A. 对
B. 错
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企业利用借入资金经营时,企业只承担财务风险,并不承担经营风险
A. 对
B. 错
【判断题】
在两个方案对比时,标准离差率越大,说明风险越大,同样,标准离差越大,说明风险也一定越大
A. 对
B. 错
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在投资项目决策中,只要投资方案的投资利润大于零,该方案就是可行方案
A. 对
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在评价原始投资额不同的多个互斥方案时,当差额内部收益率指标小于基准收益率或设定折现率时,原始投资额较小的方案为优
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企业的偿债风险对营运资金的要求是确定营运资金规模时,应只着眼于偿付短期债券的要求
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折旧政策影响企业的现金流量
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经常性的现金短缺,可利用增加短期借款方式予以弥补
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持有现金的总额等于持有现金的三个动机各自持有量之和
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