下列项目中，不属于投资性房地产的是（ ）。
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1 .Kent Co had sales growth of 10% over the past year. EBIT grew by 15% and earnings per share (EPS) grew by 25% over the same period.Which of the following statements regarding Kent Co’s gearing is correct?
A Total gearing is equal to 0.9 B Total gearing is equal to 2.1 C Financial gearing is equal to 0.6 D Operating gearing is equal to 1.5
2 .甲公司为增值税一般纳税人，其于2011年12月31日购入一台生产汽车减震装置的设备，购买价款为1 000万元，预计使用年限为10年，预计净残值为0，采用直线法计提折旧。由于国外汽车企业大幅进军国内市场，提高减震装置质量和配置要求，甲公司顺应市场要求，于2013年12月31日开始对该设备进行改良，假定不考虑其他因素。该设备于2013年12月31日进行改良前账面价值为（ ）。
A 800万元 B 600万元 C 200万元 D 1 000万元
3 .Jack Co owns a $1,000 face value bond purchased at par with an annual coupon of 5%.What would happen to the market value of the bond if market interest rates later decreased to 4% and why?
A Increase because the bond pays a higher coupon than the current market rate B Stay the same since the bond pays a fixed coupon C Stay the same since the firm’s credit rating has not changed D Decrease since market interest rates have declined
4 .长城公司为增值税一般纳税人，采用自营方式建造一栋厂房。建造过程中，实际领用工程物资351万元（含增值税）；领用本公司外购的产品一批，账面价值为100万元，该产品适用的增值税税率为17％，公允价值（计税价格）为120万元；发生在建工程人员工资和应付福利费分别为100万元和20万元。假定该厂房已达到预定可使用状态，不考虑除增值税以外的其他相关税费，则该厂房的入账价值为（ ）。
A 571万元 B 588万元 C 611.4万元 D 608万元
5 .Fernwell wants to buy shares of Gurst Co in two years. Fernwell uses the dividend valuation model with an assumed dividend growth rate of 5%. If Fernwell’s discount rate is 10% and Gurst’s current year dividend is $20, what is the approximate price Fernwell will pay?
A $400 B $420 C $441 D $463
7 .Harken Co’s price earnings ratio is 10, its earnings in the current year is $5 per share but the earnings forecast for the next year is $8 per share.What is the current share price of Harken Co?
A $0.50 B $0.80 C $50 D $80
8 .2011年，大地实业将一栋写字楼对外出租，采用成本模式进行后续计量。2013年2月1日，假设大地实业持有的投资性房地产满足采用公允价值模式条件，大地实业决定采用公允价值模式对该写字楼进行后续计量。2013年2月1日，该写字楼的原价为9 000万元，已计提折旧270万元，账面价值为8 730万元，公允价值为9 500万元。大地实业按净利润的10%计提盈余公积。假定除上述对外出租的写字楼外，大地实业无其他的投资性房地产，同时不考虑其他相关因素。则因该项变更而影响的利润分配的金额为（ ）。
A 693万元 B 770万元 C 1 040万元 D 无法确定
9 .Which of the following is a basic premise of behavioural corporate finance?
A Cost behaviour determines valuation B Behavioural characteristics of financial managers can distort judgment C Corporate behaviour will impact financial decisions D Corporate finance is inherently quantitative and objective
10 .Which of the following statements is correct in relation to an issue of new shares?(1) All new shares issued by a private company must be offered to the existing members first.(2) All shares issued for cash must be offered to the existing members first.
A 1 only B 2 only C Neither 1 nor 2 D Both 1 and 2
