1. Multiple choice questions (this topic is entitled * * 20 small questions, each small question 1 point, each small question ***20 points) Only one of the four options listed in each small question meets the requirements of the topic. Please fill in the code in brackets after the question. Wrong selection, multiple selection or no selection will not be scored. 1. Compared with the goal of maximizing enterprise value, the characteristics of profit maximization are () A. Considering the relationship between risk and reward B. Using the principle of time value to measure C. Helping to overcome the behavior of pursuing short-term interests D. Calculating according to the principle of income-expense ratio 2. In all aspects of financial management, The management links that need to draw up alternatives and adopt certain methods to select the best ones are () A. Financial forecast B. Financial decision C. Financial plan D. Financial control 3. In a company, it is generally () A. Shareholders' meeting B. Board of Directors C. Enterprise manager D. Financial personnel 4. The correct formula for calculating the present value of annuity in advance is () A.V0=APVIFAi. n- 1-A B.V0=APVIFAi，n+ 1-A C.V0=APVIFAi，n- 1+A D.V0=APVIFAi，N+ 1+A5。 The indicators used to compare the risk degree of investment projects with different expected returns are () A. Standard deviation B. Standard deviation C. Probability of expected returns D. Expected returns 6. If an enterprise raises funds by debt-to-equity swap, the motivation for raising funds is () A. Adjusting the capital structure of the enterprise B. Increasing the scale of foreign investment C. Raising capital for new enterprises D. Expanding the scale of operation 7. Earnings per share is 7. ABC Company 0.8 yuan, P/E ratio 15. According to the price-earnings ratio method, the share price of the company's shares is () A. 12 yuan B. 14 yuan C. 15 yuan D. 18.75 Yuan 8. Compared with stock financing, the advantages of bank loan financing are () A. Small financial risk B. Long repayment period C. Fast financing speed D. Large financing amount. HC stands for () A. Total cost of monetary funds B. Switching cost C. Holding cost D. Optimal holding amount of monetary funds 10. The original investment of an investment project is 100000 yuan, and the service life is10 year. It is known that the net operating cash flow of this project in 10 is 250,000 yuan. At the end of the period, the residual income from the disposal of fixed assets and the recovery of working capital are 80,000 yuan, so the net cash flow of the project in 10 is () A.8 million yuan, B.25 million yuan and C.33 million yuan, D.43 million yuan 1 1. When calculating the depreciation of fixed assets, the calculation method that needs to consider the investment interest is () A. Annuity method B. Workload method C. Sum of years method D. Average method of years 12. In the foreign investment activities of enterprises, the investment risks caused by exchange rate changes are () A. Interest rate risk B. Market risk C. Inflation risk D. Foreign exchange risk 13. Enterprises are based on a small amount of their own assets. To obtain the funds needed for enterprise restructuring through debt, this M&A investment method is () A. Cash acquisition B. Stock acquisition C. Seller financing D. Leveraged acquisition 14. Method of calculating product cost according to expenses. Production and operation expenses can be divided into () A. Direct expenses and indirect expenses B. Variable expenses and fixed expenses C. Controllable expenses and uncontrollable expenses D. Manufacturing expenses and period expenses 15. The cost plans of industrial enterprises include () a. main product unit cost plans, all product cost plans and period cost budgets b. all comparable product total cost plans, all incomparable product total cost plans and period cost budgets c. main product unit cost plans, main comparable product total cost plans and all incomparable product total cost plans d. main comparable product total cost plans, all incomparable product total cost plans and period cost budgets 16. In the following product life cycle cost items, the operation and maintenance costs are () A. Design costs B. Development costs C. Manufacturing costs D. Maintenance costs 17. The preferential price offered by the enterprise to customers who pay before the specified date is () A. Sales discount B. Commercial discount C. Cash discount D. Sales return 18. An enterprise only produces one product, and its unit variable cost is 18. Then the guaranteed sales volume of product A is () A. 1000, B.2000, C.3000 and D.4000 19. According to the recent transaction price of similar assets in the market, the methods to determine the value of the appraised assets are () A. Income method B. Market method C. Replacement cost method D. Correlation ratio method 20. The financial ratio we focus on is usually () A. Sales profit rate B. Inventory turnover rate C. Asset-liability ratio D. P/E ratio II. Multiple choice questions (this big question * * 10 small question, 2 points for each small question, ***20 points) At least two of the five options listed in each small question meet the requirements of the topic, please fill in their codes in brackets after the question. Wrong selection, multiple selection, less selection or no selection do not score. 2 1. The characteristics that distinguish enterprise financial management from other management are () A. It is a kind of value management. B. It is a kind of physical management. C. it is a comprehensive management. D. it is a kind of professional management. It is a centralized management. 22. The objectives of personal financial management activities can be divided into () A. Enterprise value objectives according to the content of financial management.