- 讲师:刘萍萍 / 谢楠
- 课时:160h
- 价格 4580 元
特色双名师解密新课程高频考点,送国家电网教材讲义,助力一次通关
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某公司根据其目标资本结构,测算出投资所需的资本额,决定将净利润首先满足公司资金的需求,如果还有剩余,就派发股利。根据以上描述,此股利政策属于( )。
A. 零股利政策
B. 固定股利政策
C. 固定股利支付率政策
D. 剩余股利政策
下列关于集中化战略的表述中,正确的有( )。
A. 集中化战略是针对大规模市场采取的一种竞争战略
B. 集中化战略可以增强中小企业相对竞争优势
C. 集中化战略可以进一步分为集中成本领先战略和集中差异战略
D. 集中化战略一般是大型企业采用的战略
下列关于战略中的人力资源配合的说法中,能够表明职业生涯规划特点的有( )。
A. 个人性
B. 相关性
C. 满意性
D. 条件性
下列哪种不属于非涉税鉴证服务遵循的原则()。
A . 合法原则
B . 合理原则
C . 重要性原则
D . 责任原则
下列不属于税务师的服务范围的是( )。
A. 代办税务登记
B. 办理增值税一般纳税人资格认定申请
C. 利用主机共享服务系统为增值税小规模纳税人代开增值税专用发票
D. 提供土地增值税清算的鉴证服务
Kolb provides a useful descriptive model of adult learning.
Which of the following is the correct sequence of the four stages of the learning cycle?
A Active experimentation, observation and reflection, abstract conceptualisation, concrete experience
B Concrete experience, abstract conceptualisation, active experimentation, observation and reflection
C Abstract conceptualisation, observation and reflection, active experimentation, concrete experience
D Concrete experience, observation and reflection, abstract conceptualisation, active experimentation
Which of the following is a feature of a structured decision?
A There is a formal process for decision-making
B The decision variables are very complex
C The information needed for decision-making is unpredictable
D The manager's experience and intuition play a large part in making the decision
A medium sized manufacturing firm produces a number of reports, for example, production and materials reports, marketing reports, personnel reports and financial reports.
Which two of the following would you expect to see in a production and materials report?
1 Transport costs
2 Wastage rates
3 Labour utilisation figures
4 Sales analyses
A 1 and 2
B 2 and 3
C 2 and 4
D 3 and 4
Which two of the following are advantages of computerised accounting packages over manual systems?
1 They make it easier to see where a mistake has been made
2 They can be used by non-specialists
3 They provide more consistent processing than manual systems
4 They are less expensive to implement
A 1 and 2
B 1 and 4
C 3 and 4
D 2 and 3
根据MM理论,当企业负债的比例提高时,下列说法正确的是( )。(第九章)
A.权益资本成本上升
B.加权平均资本成本上升
C.加权平均资本成本不变
D.债务资本成本上升
某企业目前没有负债,股权资本成本为12%。该企业打算优化资本结构,目标资本结构是负债/权益为1:4,预计债务税前成本为8%,股权资本成本为13%,该企业年实体现金流量为120万元,并且可以永续,所得税税率为25%。假设资本市场是完善的,则该企业改变资本结构后利息抵税的价值是( )万元。(第九章)
A.34.48
B.66.67
C.0
D.21.28
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