Online examination questions for September examination of financial management

Financial management 》9 Monthly examination online examination questions -0004

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1. An enterprise produces 1200 One inspector is required for each product ; On this basis , Every increase 1200 One inspector shall be added for each product , Then the salary cost of the inspector belongs to （　）.
A. Semi variable cost
B. Step cost
C. Deferred variable costs
D. Curve variable cost
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2. The total assets of enterprise a are 80 Ten thousand yuan , Asset-liability ratio 50%, Debt interest rate 8%, The total fixed cost is 6 Ten thousand yuan , The financial leverage factor is 2, Then its marginal contribution is （　） Ten thousand yuan .
A.10
B.12.4
C.15
D.16
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3. At an interest rate of 10% Under the circumstances , Interest is compounded if , in 5 Years later 1000 element , It should now be deposited in the bank （　　） element .
A.1500
B.620.9
C.3791
D.666.7
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4. In the following capital structure theories , What makes financing decisions irrelevant is （　）.
A. Net income theory
B. Operating income theory
C. Traditional theory
D. Trade off theory
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5. A product is produced in three steps , The cost is calculated by step-by-step carry forward method . The production cost from the first production step to the second production step this month is 2300 element , The production cost from the second production step to the third production step is 4100 element . The expenses incurred in the third production step of this month are 2500 element （ Excluding the cost transferred from the previous production step ）, The third step is that the cost of products in progress at the beginning of the month is 800 element , The cost of work in progress at the end of the month is 600 element , The finished product cost of this product this month is （　）.
A.10900
B.6800
C.6400
D.2700
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1. Among the following items, those belonging to annuity are
A. depreciation
B. Equal installments
C. A fixed monthly telephone rental fee
D. Monthly rent
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2. The indicators reflecting the profitability of enterprises are （　）.
A. Retained earnings ratio
B. Current ratio
C. Return on equity
D. Net interest rate on sales
E. Dividend payout rate
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3. Calculation and analysis of accounts receivable turnover days , The correct expression is （　）.
A. The more provision for impairment of accounts receivable is drawn , The more accounts receivable turnover days
B. When calculating the turnover days of accounts receivable, the notes receivable caused by sales should be considered
C. The turnover days of accounts receivable are related to the credit policy of the enterprise
D. When used for performance evaluation , The balance of accounts receivable should preferably use the average of multiple time points
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4. The factors affecting the quick ratio are （　）
A. Accounts receivable
B. stock
C. Short term borrowings
D. Notes receivable
E. Advance payment
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1. After the stock split, the company's value remains unchanged 、 Total shareholders' equity remains unchanged 、 The par value per share decreased .
A. correct
B. error
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2. When formulating internal transfer price , If there is a perfectly competitive market for intermediate products , The ideal transfer price is the market price minus the external sales expenses .
A. correct
B. error
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1. An enterprise needs some parts all year round 72000 Pieces of , The price of each piece is 3 element , If the one-time purchase volume reaches 4000 When , You can get 3％ The price is favorable . It is known that the fixed order cost is 10000 element , Variable order cost 600 element , The fixed storage cost is... Per year 50000 element , Variable unit storage cost 15 element / year . Such as self production , The cost of each piece is 2.5 element , Can produce... Every day 400 Pieces of , Consume... Every day 200 Pieces of , Fixed production preparation cost every year 12000 element , Change the preparation cost for each production 240 element , Unit variable storage cost of self-made parts 12 element , The fixed storage cost is... Per year 50000 element . requirement ：（1） How many pieces can the enterprise order each time to minimize the total cost of the part ？（2） If the part is self-made , How many batches should be produced in order to minimize the sum of production preparation cost and storage cost ？（3） Compare the total cost of self-made and outsourcing , What option should be chosen ？（4） Calculate the maximum stock and average stock .
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2. An enterprise plans to purchase a set of equipment , Purchase price 49200 element , The cost of transportation and installation is 800 element , Expected to last five years , There is no residual value after expiration . It is also known that the annual net cash flow of the equipment used is 15000 element , The capital cost of the enterprise is 12%.　　 requirement ： Calculate the net present value of the scheme .
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3. Please describe the main links of the financial management cycle in stages
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4. A comprehensive budget
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5. financial strategy
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