甲公司是制造业企业，采用管理用财务报表进行分析，下列各项中，属于甲公司金融负债的有（　）。

1 ._______ refers to a cognitive bias whereby the perception of a particular trait is influenced by the perception of the former traits in a sequence of interpretations. Which one of the following words is most suitable to complete the above sentence?

A Hawthorne effect B Hallo effect C Indirect discrimination

题型: 单选题 提问时间: 2021-08-22

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2 .下列关于市价比率的说法中正确的有（　）。

A 市盈率反映普通股股东愿意为每1元净利润支付的价格 B 每股收益＝（净利润－优先股股利）/流通在外普通股加权平均股数 C 市净率反映普通股股东愿意为每股净资产支付的价格 D 市盈率反映了投资者对公司未来前景的预期，...

题型: 多选题 提问时间: 2021-08-22

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3 .营运能力比率是衡量企业资产管理效率的财务比率，常见的营运能力比率有（　）。

A 存货周转率 B 营运资本周转率 C 非流动资产周转率 D 总资产周转率

题型: 多选题 提问时间: 2021-08-22

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5 .Matt could invest USD200 for two years on 1 July 2012. Interest would be 5% per quarter, calculated on a compound basis.Alternatively, investment could be delayed for six months (but then still invested at a 5% compound quarterly rate).What amount would have to be invested on 1 January 2013 for both options to have the same value on 30 June 2014?

A USD220.50 B USD221.63 C USD241.00 D USD266.67

题型: 单选题 提问时间: 2021-08-22

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6 .下列各项中，属于因素分析法一般步骤的有（　）。

A 确定分析对象 B 确定该财务指标的驱动因素 C 确定驱动因素的替代顺序 D 将各个因素的影响程度求和，验算与分析对象的总差异是否相等

题型: 多选题 提问时间: 2021-08-22

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7 .两家商业企业本期营业收入、存货平均余额相同，但毛利率不同，则下列关于毛利率与以营业成本为周转额计算的存货周转天数的叙述正确的是（　）。

A 毛利率高的企业，存货周转天数短 B 毛利率高的企业，存货周转天数长 C 毛利率低的企业，存货周转天数短 D 毛利率低的企业，存货周转天数长

题型: 多选题 提问时间: 2021-08-22

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8 .A hospital is considering a project to install a security system in its maternity wing. Equipment costing USD75,000 is expected to have a useful life of five years. Annual savings on labour and administration are expected to be USD20,000 and USD5,000, respectively.Assuming a discount rate of 15%, what is the internal rate of return of the project?

A 10.4% B 15.0% C 19.9% D 20.1%

题型: 单选题 提问时间: 2021-08-22

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