某企业现有甲、乙、丙三个独立的投资方案，当财务基准收益率为10%时，各方案的基本信息如下表所示。现在企业可用于投资的金额为700万元，如采用净现值法则相对较优的选择是（　　）。方案初始投资(万元)每期净收益(万元)计算期(期)净现值<table style="BORDER-COLLAPSE: collapse" border="1" cellspacing="0" cellpadding="0"><tbody><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">方案</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">初始投资（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">每期净收益（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">计算期（期）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">净现值</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">甲</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">200</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">70</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">5</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">65.36</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">乙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">250</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">80</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">5</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">53.26</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">丙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">350</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 97.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="130">110</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 73.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="98">5</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">66.99</td></tr></tbody></table>

试卷相关题目

• 1甲、乙、丙、丁四个方案为互斥方案，其现金流量如下表所示，折现率取12%。若方案分析采用净年值法，则较优的方案是（　　）。方案初始投资(万元)计算期(万元)每年效益(万元)净年值(万元)<table style="BORDER-COLLAPSE: collapse" border="1" cellspacing="0" cellpadding="0"><tbody><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">方案</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">初始投资（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">计算期（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">每年效益（万元）</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: windowtext 1pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">净年值（万元）</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">甲</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">1000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">6</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">200</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">-43.23</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">乙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">1000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">8</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">260</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">58.70</td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">丙</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">2000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">12</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">350</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114"></td></tr><tr><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1pt solid; PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">丁</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">2000</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.2pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">15</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114">300</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: rgb(255,255,255); PADDING-BOTTOM: 0cm; BACKGROUND-COLOR: transparent; PADDING-LEFT: 5.4pt; WIDTH: 85.25pt; PADDING-RIGHT: 5.4pt; BORDER-TOP: rgb(255,255,255); BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="114"></td></tr></tbody></table>[注：(P/

  A.12%.12)=6.1944;(P/A.12%.15)=6.8109;(A/P.12%12)=0.16144;(P/A.12%.15)=0.14682]A.甲

  B.乙

  C.丙

  D.丁

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• 2一笔资金的名义年利率是10%，按季计息。关于其利率的说法，正确的是（　　）。

  A.年有效利率是10%

  B.年有效利率是10．25%

  C.每个计息周期的有效利率是10%

  D.每个计息周期的有效利率是2．5%

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• 3关于资金时间价值的说法，错误的是（　　）。

  A.资金的时间价值来自于资金运动过程中全社会劳动者新创造的价值

  B.资金时间价值的存在表明不同时点不同数额的资金可能具有相等的价值

  C.没有通货膨胀时国债利率比公司债券的利率更能反映资金的时问价值

  D.单利计息比复利计息更加准确地反映出资金的时间价值

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• 4某新设中外合资企业，拟建设一个年加工能力为1 200万吨的石油练制项日，估算建设投资400 000万美元，建设期利息50 000万美元，流动资金150 000万美元。按照有关要求，该项目注册资本的最低限额是（　　）万美元。

  A.240 000

  B.200000

  C.150 000

  D.120 000

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• 5已知社会无风险投资收益率为3．5%，市场投资组合预期收益率为15%，某项目的投资风险系数为1．5，则采用资本资产定价模型计算的该项目普通股资金成本为（　　）。

  A.5．00 00

  B.19．25%

  C.20．75%

  D.21．75%

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• 6关于财务分析价格体系的说法，正确的是（　　）。

  A.通常建设投资的估算基础为实价

  B.实价考虑了相对价格变动和绝对价格变动的影响

  C.如果采用基价，项目计算期内的价格水平可以不同

  D.如果存在通货膨胀，则时价价格会高于相应的实价价格

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• 7关于财务基准收益率的说法，正确的是（　　）。

  A.财务基准收益率可以低于资金成本

  B.财务基准收益率应该大于资金的机会成本

  C.不同项目的财务基准收益率应该一致

  D.财务基准收益率不应该考虑通货膨胀因素

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• 8下列财务分析指标中，属于融资前分析指标的是（　　）。

  A.项目资本金净利润率

  B.项目投资财务净现值

  C.项目资本金财务内部收益率

  D.项目投资各方财务内部收益率

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• 9关于偿债能力分析指标的说法，正确的是（　　）。

  A.利息备付率一般不宜低于3

  B.所得税税率提高将降低利息备付率

  C.维持运营投资增加将提高偿债备付率

  D.项目财务分析中通常按年末数据计算资产负债率

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• 10关于非经营性项目财务分析的说法，正确的是（　　）。

  A.财务分析的主要目的是为投资决策提供依据

  B.营业收入首先需要补偿的费用是缴纳流转税

  C.无论有无营业收入，都要进行盈利能力分析

  D.单位功能建设投资是常用的比选指标

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