[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$fv3ll8Ic-RqAbMhWY2-6TOk-sP-6_Ky5dbJzT8Rrg_YM":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":19,"related":20,"source":24,"type":25},[],"2024-12-12 23:05:22",170798395,[8,9,10,11],"A.5250","B.6000","C.5000","D.4600",{"count":13,"courseId":14,"courseImg":15,"courseName":16,"workId":17,"workName":18},20,"b9c5ea66229498d03e32b2b7cc730bbf","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F6ee035ab8062496cc69004c539f62669.png","财务管理2024","exam_140439164","第8章 投资项目评估 客观题","已知某设备原值60000元,税法规定的残值率为10%,最终报废残值5000元,该公司所得税税率为25%,则该设备最终报废由于残值带来的现金流人量为( )元",[21,26,35,44,53,62,74,84,94,104],{"answer":22,"createTime":5,"id":6,"options":23,"question":19,"source":24,"type":25},[],[8,9,10,11],"v1",0,{"answer":27,"createTime":5,"id":28,"options":29,"question":34,"source":24,"type":25},[],170798397,[30,31,32,33],"A.内部报酬率","B.资本成本率","C.无风险的折现率","D.有风险的折现率","肯定当量法的基本思路是先用一个系数把不确定的各年现金流量折算为大约相当于确定的现金流量,然后用( )去计算净现值",{"answer":36,"createTime":5,"id":37,"options":38,"question":43,"source":24,"type":25},[],170798399,[39,40,41,42],"A.1680","B.2680","C.3250","D.3990","某投资方案的年营业收入为10000元,年付现成本为6000元,年折旧额为1000元,所得税税率为25%,该方案的每年营业现金流量为( )元",{"answer":45,"createTime":5,"id":46,"options":47,"question":52,"source":24,"type":25},[],170798401,[48,49,50,51],"A.NCF=每年营业收入-付现成本","B.NCF=每年营业收入-付现成本-所得税","C.NCF=税后净利十折旧+所得税","D.NCF=税后净利+折旧-所得税","计算营业现金流量时,每年净现金流量可按公式( )来计算",{"answer":54,"createTime":5,"id":55,"options":56,"question":61,"source":24,"type":25},[],170798403,[57,58,59,60],"A.差量分析法","B.年均净现值法","C.年均成本法","D.最小公倍寿命法","在新旧设备使用寿命不同的固定资产更新决策中,不可以使用的决策方法是( )",{"answer":63,"createTime":64,"id":65,"options":66,"question":72,"source":24,"type":73},[],"2024-12-12 23:05:23",170798405,[67,68,69,70,71],"A.营业现金流量=税后收入-税后成本+税负减少","B.营业现金流量=营业收入X(1-所得税税率)-付现成本×(1-所得税税率)+折旧×所得税税率","C.营业现金流量=税后净利+折旧","D.营业现金流量=税后净利+折旧-所得税","E.营业现金流量=营业收入-付现成本-所得税","在考虑所得税因素以后,下列公式中能够计算出营业现金流量的有练( )",1,{"answer":75,"createTime":64,"id":76,"options":77,"question":83,"source":24,"type":73},[],170798407,[78,79,80,81,82],"A.肯定当量法有夸大远期风险的特点","B.肯定当量法可以和净现值法结合使用,也可以和内含报酬率法结合使用","C.风险调整折现率法把时间价值和风险价值混在一起,并据此对现金流量进行折现","D.肯定当量法的主要困难是确定合理的当量系数","E.肯定当量法可以降低投资决策的风险","下列表述中正确的有( )",{"answer":85,"createTime":64,"id":86,"options":87,"question":93,"source":24,"type":73},[],170798409,[88,89,90,91,92],"A.相关成本是指与特定决策有关,在分析评价时必须加以考虑的成本","B.差额成本、未来成本、重置成本、机会成本都属于相关成本","C.A设备可按3200元出售,也可对外出租且三年内可获租金3500元,该设备是三年前以5000元购置的,故出售决策的相关成本是5000元","D.如果将非相关成本纳入投资方案的总成本,则一个有利的方案可能变得不利,从而造成失误","E.相关成本一般是在未来将要发生的成本,历史成本不属于相关成本","下列关于相关成本的论述中,正确的有( )",{"answer":95,"createTime":64,"id":96,"options":97,"question":103,"source":24,"type":73},[],170798411,[98,99,100,101,102],"A.最小公倍寿命法","B.内含报酬率法","C.年均净现值法","D.获利指数法","E.年均成本法","对于项目使用年限不等的投资决策,可采纳的决策方法有( )",{"answer":105,"createTime":64,"id":106,"options":107,"question":113,"source":24,"type":73},[],170798413,[108,109,110,111,112],"A.ABC","B.ACD","C.BDE","D.ADE","E. ABE","某公司有五个可供选择的项目A,B,C,D,E,其中B,C项目互斥,D,E项目互斥,下面的项目组合中不存在的有( )"]