卖出套期保值是为了（ ）。[2012年5月真题]
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .Which of the following is true about the auditor’s use of an internal auditor and aspecialist?
A The auditor must assess the competency of both the internal auditor and thespecialist B A specialist may be related to the client, but an internal auditor may not C The auditor may share responsibility for the audit report with an objective andcompetent internal auditor, but may not share such res...
2 .During the course of his work, the external auditor performs many procedures. Three suchprocedures are:(1) Procedures performed in obtaining an understanding of internal control(2) Procedures performed in assessing the risk of material misstatement(3) Substantive procedures performed in gathering direct evidenceWhat procedures could the work of the internal auditor impact upon?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
3 .Which of the following would the external auditor most likely be able to utilise the workof the internal auditor?
A Existence of contingencies B Valuation of intangible assets C Existence of non-current asset additions
4 .For which of the following judgments may an independent auditor share responsibilitywith an entity’s internal auditor who is assessed to be both competent and objective?
A Materiality of misstatements Yes；Evaluation of accounting estimates No B Materiality of misstatements No；Evaluation of accounting estimates Yes C Materiality of misstatements No；Evaluation of accounting estimates No D Materiality of misstatements Yes；Evaluation of accounting estimates Yes
5 .企业的现货头寸属于空头的情形是（ ）。[2013年3月真题]
A 计划在未来卖出某商品或资产 B 持有实物商品或资产 C 已按某固定价格约定在未来出售某商品或资产，但尚未持有实物商品或资产 D 已按固定价格约定在未来购买某商品或资产
7 .套期保值是通过建立（ ）机制，以规避价格波动风险的一种交易方式。[2011年9月真题]
A 期货市场与现货市场之间盈亏冲抵 B 以小博大的杠杆 C 期货市场代替现货市场 D 买空卖空的双向交易
8 .对于卖出套期保值的理解，错误的是（ ）。[2011年5月真题]
A 只要现货市场价格下跌，卖出套期保值就能对交易实现完全保值 B 目的在于回避现货价格下跌的风险 C 避免或减少现货价格波动对套期保值者实际售价的影响 D 适用于在现货市场上将来要卖出商品的人
9 .榨油厂可以利用豆油期货进行卖出套期保值的情形是（ ）。[2010年5月真题]
A 大豆现货价格远高于期货价格 B 三个月后将购置一批大豆，担心大豆价格上涨 C 担心豆油价格下跌 D 豆油现货价格远高于期货价格
10 .以下属于基差走强的情形是（ ）。[2013年3月真题]
A 基差从-80元/吨变为-100元/吨 B 基差从50元/吨变为30元/吨 C 基差从-50元/吨变为30元/吨 D 基差从20元/吨变为-30元/吨
