资本成本权数的选择中，账面价值权数反映的是企业过去的资本结构。（　　）

1 .只有当项目的实际投资报酬率高于资本成本时，项目才可能被接受，否则就必须放弃。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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2 .According to the FASB and IASB conceptual frameworks, completeness is an ingredient of:

A RelevanceYes; Faithful Representation Yes B RelevanceNo ; Faithful Representation No C RelevanceYes; Faithful Representation No D RelevanceNo; Faithful Representation Yes

题型: 单选题 提问时间: 2021-08-24

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3 .资本资产定价模型法是普通股资本成本计算的一种方法。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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5 .Which of the following isnotdefined in FASB Statement of Financial Accounting Concepts Number 7 as one of the five elements of present value (or economic value) measurement used to establish the value of assets or liabilities using cash flow information?

A Risk Tolerance of Management. B Timing Variations of Future Cash Flows C Time Value of Money. D Estimate of Future Cash Flow.

题型: 单选题 提问时间: 2021-08-24

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6 .会计报酬率属于投资决策指标中的动态指标。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-24

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7 .According to the FASB and IASB conceptual frameworks, completeness is an ingredient of:

A RelevanceYes;Faithful Representation Yes B RelevanceNo;Faithful Representation No C RelevanceYes;Faithful Representation No D RelevanceNo;Faithful Representation Yes

题型: 单选题 提问时间: 2021-08-24

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