我国股票公开发行过程中,采用过多种股票发行方式。现行采用的股票公开发行方式主要是( )。
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1 .A company is obliged to buy sub-standard materials at lower than standard price becausenothing else is available.As an indirect result of this purchase, are the materials usage variance and labourefficiency variance likely to be adverse or favourable?Materials usage Labour efficiencyvariance variance
A Favourable Favourable B Adverse Favourable C Favourable Adverse D Adverse Adverse
2 .公司发行债券,可以申请一次核准,分期发行,首期发行数量应当不少于总发行数量的一定比例,剩余各期发行的数量由公司自行确定,每期发行完毕后5个工作日内报证监会备案。该一定比例指的是( )。
A 30% B 40% C 50% D 70%
3 .
A An adverse variance of $3,463 B A favourable variance of $631.2 C A favourable variance of $650 D A favourable variance of $5,850
4 .根据《证券法》的规定,公司申请公司债券上市时必须符合法定条件,其中公司债券实际发行额至少是( )。
A 1000万元 B 3000万元 C 5000万元 D 6000万元
5 .Which of the following best describes the Residual Income of a division?
A the remaining profit after all divisional costs have been charged B the remaining profit after a charge for the use of central resources C the remaining profit after a charge for the use of capital invested D the remaining profit after the charge for taxation
7 .The manager of a division is considering a new project. The project is expected to increasethe division’s annual net profit by $153,900, but it will cause net current assets to rise by$810,000.The manager’s performance is evaluated against a target Return on Investment. The target is18%. However the use of Residual Income is being considered.The cost of capital for the division is 16%.Would the manager adopt the project if the performance measure was either (i) Returnon Investment (ROI) or (ii) Residual Income (RI)?(i) ROI (ii) RI
A Yes Yes B Yes No C No Yes D No No
8 .投资者及其一致行动人虽然不是上市公司的第一大股东或者实际控制人,其拥有权益的股份达到或者超过该公司已发行股份的一定比例,应当编制简式权益变动报告书。根据规定,该一定的比例是( )。
A 达到5%,但未达到10% B 达到5%,但未达到20% C 达到10%,但未达到20% D 达到10%,但未达到30%
9 .
A 22,464 87,240 B 50,304 36,936 C 27,840 115,560 D 50,304 213,000
10 .投资者在接到中国证监会不予豁免通知之日起一定期限内将其或者其控制的股东所持有的目标公司股份减持到30%或者30%以下,可以避免处罚强制要约义务;该期限是( )。
A 15日 B 20日 C 30日 D 60日
