某公司拟发行永续债筹集资金，面值1000元，票面利率10%，发行价格为1020元，筹资费率为1%，则其资本成本为(　　)。 A. 9.9% B. 10% C. 9.8% D. 9.6%

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• 1某企业的资本结构是产权比率是2/3，税前债务资本成本为12%，采用债券收益率风险调整模型估计股权资本成本，该公司

  某企业的资本结构是产权比率是2/3，税前债务资本成本为12%，采用债券收益率风险调整模型估计股权资本成本，该公司的风险较高，所以风险溢价为5%，则加权平均资本成本为(　　)。

  A. 15%

  B. 12%

  C. 13.8%

  D. 13.2%

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• 2下列各项可以作为计算加权平均资本成本权重基础的有(　　)。 A. 账面价值权重 B. 实际市场价值权重 C.

  下列各项可以作为计算加权平均资本成本权重基础的有(　　)。

  A. 账面价值权重

  B. 实际市场价值权重

  C. 边际价值权重

  D. 目标资本结构权重

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• 3下列利用风险调整法确定债务成本的等式中，正确的有(　　)。 A. 税前债务成本=可比公司的债务成本+企业的信

  下列利用风险调整法确定债务成本的等式中，正确的有(　　)。

  A. 税前债务成本=可比公司的债务成本+企业的信用风险补偿率

  B. 税前债务成本=政府债券的市场回报率+企业的信用风险补偿率

  C. 信用风险补偿率=信用级别与本公司相同的上市公司的债券到期收益率-与这些上市公司债券同期的长期政府债券到期收益率

  D. 信用风险补偿率=可比公司的债券到期收益率-与这些上市公司债券同期的长期政府债券到期收益率

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• 4固定资产的盘盈、盘亏均属于前期差错。( )
  固定资产的盘盈、盘亏均属于前期差错。( )
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• 5One material is used in the manufacture of product X. The total cost of the material(purchased and u

  One material is used in the manufacture of product X. The total cost of the material(purchased and used) in a period was $4,000. In the period the direct material price and usage variances were $200 adverse and $300 favourable respectively and 1 ,000 units were manufactured.What is the standard direct material cost per unit for product X?

  A.$3.80

  B.$3.90

  C.$4.10

  D.$4.30

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• 6下列关于跨境电子商务零售进口税收政策的表述，正确的有( )。 A.跨境电子商务零售进口商品按照货物征收关税

  下列关于跨境电子商务零售进口税收政策的表述，正确的有( )。

  A.跨境电子商务零售进口商品按照货物征收关税和进口环节增值税、消费税，购买跨境电子商务零售进口商品的个人作为纳税义务人

  B.跨境电子商务零售进口商品按照货物征收关税和进口环节增值税、消费税，电子商务企业、电子商务交易平台企业或物流企业可作为代收代缴义务人

  C.在限值以内进口的跨境电子商务零售进口商品，进口环节增值税、消费税取消免征税额，暂按法定应纳税额的50%征收

  D.跨境电子商务零售进口商品自海关放行之日起60日内退货的，可申请退税，并相应调整个人年度交易总额

  E.跨境电子商务零售进口商品购买人(订购人)的身份信息应进行认证，未进行认证的，购买人(订购人)身份信息应与付款人一致

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• 7Last month the opening inventory was 6,000 units and the closing inventory was 4,000 units. Using ab

  Last month the opening inventory was 6,000 units and the closing inventory was 4,000 units. Using absorption costing this closing inventory was valued at $33,000. Usingmarginal costing last month's profit was $50,000 and using absorption costing it was $41,000.What was the variable production cost per unit last month?

  A.$6.00

  B.$3.75

  C.$4.50

  D.$8.25

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• 8Which of the following defines the prime cost of a product? A.The total production cost of a produc

  Which of the following defines the prime cost of a product?

  A.The total production cost of a product

  B.The material cost of a product

  C.The cost of making the first unit of a product

  D.The total direct costs of a product

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• 9Which TWO of the following statements relating to value analysis are true? A.Value analysis is a pl

  Which TWO of the following statements relating to value analysis are true?

  A.Value analysis is a planned, scientific approach to cost reduction

  B.Cost value is the market value of the product or service

  C.Value analysis attempts to enhance the esteem value of a product at the lowest cost

  D.One of the problems with value analysis is that it discourages innovation

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• 10A company manufactures two main products, J and K, and the by-product L. The by-product has a net re

  A company manufactures two main products, J and K, and the by-product L. The by-product has a net realisable value of $2 per litre. The following information relates to last month, when there were no opening inventories.

  Joint costs last month were $290,000. Company policy is to apportion joint costs on a physical measure basis and to treat the net realisable value of the by-product as a deduction from the cost of the main products.What was the cost value of last month's closing inventory of product J?

  A.$13, 500

  B.$15,000

  C.$16,200

  D.$16,400

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