中央广播电视大学电大本科会计学高级财务管理试题及答案【精心整理电大小抄】

中央广播电视大学电大本科会计学高级财务管理试 题 快递公司问题件快递公司问题件货款处理关于圆的周长面积重点题型关于解方程组的题及答案关于南海问题 及答案【精心整理电大小抄】 中央广播电视大学2015-2020学年度第二学期“开放本科”期末考试(半开卷) 高级财务管理 试题 注意事项 一、将你的学号、姓名及分校(工作站)名称填写在答题纸的规定栏内。考试 结束后，把试卷和答题纸放在桌上。试卷和答题纸均不得带出考场。监考人收完考卷和答题纸后才可离开考场。 二、仔细读懂题目的说明，并按题目要求答题。答案一定要写在答题纸的指 定位置上，写在试卷上的答案无效。 三、用蓝、黑圆珠笔或钢笔(含签字笔)答题，使用铅笔答题无效。 一、单项选择题(将正确答案的字母序号填在答题纸上。每小题1分，共10分) 1(企业集团组建的宗旨是( )。 A(实现资源聚集整合优势以及管理协同优势 B(实现规模效应，降低生产成本 C提高收益率，降低市场风险 D(实现多元化经营，分散市场风险 2(企业集团在组织结构的设置上必须遵循“三权”分立制衡原则，其中的“三权”指的是 ( ) A(财权、物权、人事权 B(决策权、执行权、监督权 C(所有权、经营权、控制权 D(股东大会权限、董事会权限、监事会权限 3(实施财务控制的宗旨是( )。 A(为集团的财务管理提供控制保障 B(更好地发挥激励机制的功能效应 C(激发子公司及其他成员企业的危机感 D(更好地发挥约束机制的功能效应 4(在经营战略上，发展期的企业集团的首要目标是( )。 A(控制或降低经营风险 B(控制或降低财务风险 C(增加利润与现金流人量 D(占领市场与扩大市场份额(市场占有率) 5(从预算目标拟定与预算编制、责任落实与推动实施、业绩报告与偏差诊治、业绩评价与责任辨析、奖罚兑现到总结改进的系统化过程，称为( )。 A(预算执行循环 B(预算反馈循环 C(预算控制循环 D(预算报告循环 6(母公司将全部子公司的控制权都移交给它的股东的公司分立是( )。 A(标准式公司分立 B(衍生式公司分立 C(换股式公司分立 D(解散式公司分立 7(企业集团融资政策最为核心的内容( )。 A(融资规划 B(融资质量标准确定 C(融资决策 制度 关于办公室下班关闭电源制度矿山事故隐患举报和奖励制度制度下载人事管理制度doc盘点制度下载 安排 D(财务优势的创造 8(将每年股利的发放额固定在某一水平上，并在较长时期内保持不变的股利政策是 ( ) A(剩余股利政策 B(定率股利政策 C定额股利政策 D(低定额加额外股利政策 9(在下列薪酬支付策略中，对经营者激励与约束效应影响最为短暂的是( )。 A(即期现金支付策略 B(即期股票支付策略 C(递延现金支付策略 D(递延股票支付策略 10.在财务危机预警指标体系中，用于预报企业集团市场竞争优劣态势的指标是( )。 A.安全边际率 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. B(已获利息倍数 c(经营性资产收益率 D(核心(主导)业务资产销售率 二、多项选择题(下面各题所给的备选答案中，至少有两项是正确的，将正确答案的字母序号填在答题纸上。多选或漏选均不得分。每小题3分，共15分) 11(在财务管理对象上，企业集团与单一法人制企业的不同在于( )。 ( A.人、财、物的数量有所不同 B(资金运动涉及的范围不同 C(资金的可调剂弹性和风险承担压力不同 D(可利用的融资、投资以及利润分配的形式或手段不同 E(在财务关系上，采取的财务对策与财务手段或形式不同 12.母公司在确定对子公司的控股方式时，应结合( )加以把握。 A(子公司的重要程度 B(企业集团类型 C(市场,治理效率 D(财务管理体制类型 E(股本规模与股权集中程度 13.从法律的角度，母子公司间关系的处理必须以( )为依托。 A.独立责任原则 B(充分控制原则 C(有限责任原则 D(权力平衡原则 E(相互协同原则 14.对于预算监控机构而言，整个监控工作必须着重抓住( )等关键要素。 A.资本保值增值目标 B(销售进度 C(成本与质量 D(现金流 E(责任者的积极性、创造性与责任感 15.融资风险缘于资本结构中负债因素的存在，具体分为( 、 )。 A(资本性风险 B(股票性风险 C(现金性风险 D(收支性风险 E(负债性风险 三、判断题(正确的在答题纸上划“?”，错误的在答题纸上划“×”。每小题1分，共15分) 16.企业集团总部与各成员企业的关系同大型企业的总、分公司间的关系没有质的区别，只有量的差别。( ) 17.企业集团的财务目标呈现为成员企业个体财务目标对集团整体财务目标在战略上的统合性。( ) 18.公司治理面临的一个首要基础问题是产权制度的安排。( ) 19.财务主管委派制同时赋予财务总监代表母公司对子公司实施财务监督与财务决策的双重职能。( ) 20.从稳健策略考虑，初创阶段股权资本的筹措应当强调一体化管理原则。( ) 21.预算亦即计划的定量(包括“数量”与“金额”两个方面)化，它反映着预算活动的水平及支持这种活动所需要的实物资源。( ) 22.就基本目的而言，产业型企业集团所实施的资本运作同资本型企业集团一样，主要都是基于资本保值与增值目的。( ) 23.在投资收益质量标准的确定上，必须考虑时间价值与现金流量两个因素。( ) 24.企业集团的发展空间是否需要向其他新的领域拓展，是并购目标规划过程必须考虑 的基本因素之一。( ) 25.从资产规模的意义上，分拆上市会使母公司控制的资产规模缩小。( ) 26.是否完成企业集团的融资目标是对融资完成效果评价的依据。( ) 27.企业应否发放较多的现金股利，完全取决于企业是否具有较强的现金融通能力。 ( ) 28.增资配股实质上是一种资本筹措行为而不属于股利分配范畴。( ) their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 29. -般而言，剩余税后利润主要是经营者的知识资本创造的。( ) 30.同样的产权比率，如果其中长期债务所占比重较大，企业实际的财务风险将会相对减少。( ) 四、计算题(共30分，请写出计算公式及过程，计算结果可以保留两位小数) 31((本题20分)某企业集团是一家控股投资公司，自身总资产为3000万元，资产负债率为32%。该公司现有甲、乙、丙三家控股子公司，母公司对三家子公司的投资总额为2000万元，对各子公司的投资及所占股份见下表: 子公司 母公司投资额(万元) 母公司所占股份(%) 甲公司 800 100 乙公司 600 80 丙公司 600 60 假定母公司要求达到的权益资本报酬率为20%，且母公司收益的70%来源于子公司的投 资收益，各子公司资产报酬率及税负相同。 要求:(1)计算母公司税后目标利润; (2)计算子公司对母公司的收益贡献份额; (3)假设少数权益股东与大股东具有相同的收益期望，试确定三个子公司自身的税后目标利润。 32.(本题10分)某集团公司意欲收购在业务及市场方面与其具有一定协同性的甲企业52%的股权，相关资料如下: 甲企业拥有普通股8000万股，2007、2008、2009年三年的平均每股收益为0.5元,股。该集团公司决定选用市盈率法对甲企业进行估值。 若以市盈率20为参数，要求: (1)计算甲企业每股价值; (2)计算甲企业价值总额; (3)该集团公司收购甲企业预计需支付的价款。 五、案例 分析 定性数据统计分析pdf销售业绩分析模板建筑结构震害分析销售进度分析表京东商城竞争战略分析 题(共30分) 33.××集团公司是一家上市的房地产企业，其总部采用“强势总部”模式加强对子公司的管理，具体做法有: (一)总部集中了投资决策权、财务承诺权、融资权、人事权和工资制定权;子公司定位于一个执行和操作的机构。 (二)资金由总部统一管理，一线子公司的主要款项支付都是通过集团结算网络统一支付，各一线公司的主要销售回款也集中存放在集团资金中心。 (三)采用矩阵式组织结构来对子公司进行管理。子公司职能部门受子公司总经理领导，同时受总公司职能部门直线管理。 (四)总部财务部、资金管理部、规划 设计 领导形象设计圆作业设计ao工艺污水处理厂设计附属工程施工组织设计清扫机器人结构设计 部的集权程度最高;而营销企划部门、工程管理中心等部门，总部更多地是通过制定政策和管理制度、 规范 编程规范下载gsp规范下载钢格栅规范下载警徽规范下载建设厅规范下载 业务流程和监督项目执行，以指导、服务子公司。 (五)××集团公司管理系统的框架:项目定位与发展流程、人事管理流程、财务管理流程、资金管理流程和行政管理。 要求结合案例回答: (1)××集团公司采用的是哪一种管理体制(模式)?谈谈对这种管理体制看法, (2)结合房地产行业经营特点，论述××集团公司采取资金集中管理的原因和好处。 (3)为什么××集团公司总部财务部、资金管理部、规划设计部的集权程度最高;而营销企划部门、工程管理中心等部门，总部更多地是通过制定政策和管理制度、规范业务流程和监督项目执行，来指导、服务子公司, their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. 试卷代号:1038 中央广播电视大学2010-2011学年度第二学期“开放本科”期末考试(半开卷) 高级财务管理试题答案及评分标准 一、单项选择题(每小题1分，共10分) 1(A 2(B 3(B 4(D 5(C 6(D 7(C 8(C 9(A 10(D 二、多项选择题(多选或漏选均不得分。每小题3分，共15分) 11. BCDE 12. ACE 13. AC 14. BCD 15* CD 三、判断题(每小题1分，共15分) 16.× 17. ? 18. ? 19.× 20.? 21.× 22.× 23. ? 24. ? 25.× 26.× 27.× 28. ? 29.× 30. ? 四、计算题(列出计算公式可酌情给分，共30分) 31(解:(本题20分) 32(解:(本题10分) (1)甲企业每股价值一每股收益×市盈率 =0.5×20 =10(元,股) (3分) (2)甲企业价值总额=10×8000=80000(万元) (3分) (3)收购甲企业预计需要支付价款为: 80000×52%=41600(万元) (4分) 五、案例分析题(共30分) 33(要点提示: (1)××集团公司采取的是集权的财务管理体制。(2分) 集权管理体制对聚合资源优势，贯彻实施母公司及集团整体战略目标具有保障力。一个企业集团若要采用集权管理体制，除了集团管理高层必须具有较强的素质能力外，集团内部还必须有一个能及时、准确地传递信息的网络系统，并通过信息传递过程的严格控制来保障信息的质量，但这样会增加相关的成本。 随着集权程度的提高，集权管理的复合优势可能会不断强化，但各层次成员企业或组织机构的积极性、创造性、责任感与应变能力却可能不断削弱。(8分) (2)原因:房地产需要大量资金投入，对外部资本特别是银行借款依赖性较强;收支不同步，房地产销售获得大量现金时，该项目的投入大都完成，造成大量现金富余。(5分) 好处:通过资金集中管理，可以调剂集团内部现金收支，减少对外融资，既可以节约财务费用，又可以减少对银行借款的依赖。(5分) (3)这是由××集团公司的行业特点决定的。房地产项目选择和设计、资金融通与管理是成功的关键，因此彰显了总部财务部、资金管理部、规划设计部的作用，需要高度集权;their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development. (5分) 而营销企划部门、工程管理等具有共性，总部只需通过制定政策和管理制度、规范业 务流程和监督项目执行，以指导、服务子公司就可以了。(5分) 注:学生能用自己的语言表达核心意思，就可以得分。意思不够准确的适当扣分。在 某一点上论述很充分的，适当加分。 their own conditions to develop the correct road, the maximum to avoid investment risk, gain profit.(three) vigorously promote the brand. To establish brand awareness, awareness of the use of brand, brand value, brand acquisition performance, enhance the competitive strength. Concentrated manpower, careful planning, packaging and publicity of a number of unique, market influence and coverage of the brand, the implementation of key breakthroughs, to enhance the competitive strength, walking business road the competition of alienation and characteristics, the pursuit of stability and development of the market.(four) to promote the integration of resources. To further broaden their horizons, effective integration of resources within the group, the city resources, other industries and regional resources, mutual trust, mutual benefit, seeking win-win principle, in the framework of national policies and regulations, strict inspection and argumentation, legal consultation, examination and approval procedures, strict regulation of economic activities, attract injection the social investment to the industry group, to achieve leveraging the development, ensure that the value of state-owned assets.(five) to strengthen the construction management personnel. Strengthen the management of education and training of cadres and workers of the existing business, firmly establish the concept of the market, enhance the sense of crisis to adapt to market competition, the sense of urgency, improve the ability to respond to market competition, improve management and operation of the market. At the same time, according to the need of industrial development, vigorously the introduction of high-quality management management personnel, and strive to build a high-quality professional management team, hard work, and promote the entire workforce knowledge structure, age structure, structure optimization and upgrading ability, enhance core competitiveness, adapt to the need of market competition.(six) seriously study the policy for policy. Serious research about social support the development of cultural undertakings in the country and the XX policy, especially the policy of industrial development, financial investment policy, financial policy and tax policy, and actively seek policy, projects and funds, enterprise and industry group mission to promote leapfrog development.