村集体经济组织的流动负债项目包括（ ）。

1 .The simple interest on $200 invested for four months is $5.What is the annual percentage rate (APR)?

A 0.75 B 4.00 C 7.50 D 400.00

题型: 单选题 提问时间: 2021-08-23

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2 .固定资产增加时，村集体经济组织应设立（ ）账户进行核算。

A 固定资产 B 累计折旧 C 在建工程 D 存货

题型: 多选题 提问时间: 2021-08-23

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3 .An investment will provide an annual income of $10,000, the first income arising on 31December 2014 and the last on 31 December 2024. This investment will cost $60,000payable on 1 January 2013.What is the investment’s net present value on 1 January 2012 assuming a 10% discountrate (to the nearest $100)?

A $1,300 B $4,500 C $4,990 D $6,900

题型: 单选题 提问时间: 2021-08-23

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5 .An investment of $100,000 now is expected to generate equal annual cash flows to perpetuityof $15,000, commencing in five years’ time.If the discount rate is 10% per annum, what is the net present value of the investment(to the nearest $10)?

A –$15,330 B –$6,830 C +$2,450 D +$50,000

题型: 单选题 提问时间: 2021-08-23

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6 .村集体经济组织的收入包括（ ）。

A 经营收入 B 发包及上交收入 C 农业税附加返还收入 D 财政补助收入

题型: 多选题 提问时间: 2021-08-23

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7 .在我国，票据金额以中文大写和阿拉伯小写数码同时记载，若两者不一致，则（　　）。

A 票据无效 B 票据有效 C 以中文大写为准 D 以阿拉伯小写数码为准

题型: 单选题 提问时间: 2021-08-23

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8 .A proposed project will have an initial outlay of $50,000 on 1 January 2012. The first annualnet cash inflow of $20,000 is expected to occur on 31 December 2014. Annual net inflowwill remain at this level with the last receipt occurring on 31 December 2018.The discount rate used to appraise such projects is 15%.What is the net present value of the project at 1 January 2012 (to the nearest $100)?

A $8,300 B $700 C –$5,900 D –$12,500

题型: 单选题 提问时间: 2021-08-23

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