一、单项选择题
1. B 2. C 3. D 4. C 5. B
4500×0.34=1530 2000-1530=470
4500×0.42=1890 1900-1890=10
4500×0.24=1080 1100-1080=20
按照现实成本与目标成本差额有大到小的顺序为功能改进的顺序
6. A
7. B 8. B 9. C 10. A 11. D 12. B 13. B 14. C 15. D 16. C
净现值=-400-400/(1+12%)+150×(P/A,12%,18)×(P/F,12%,2)=109.77
静态投资回收期=7+50/150=7.33
17. A静态投资回收期=4+(2000-480×4)/480=4.167
动态投资回收期=5+(2000-480×3.7908)/[480/(1+10%)6]=5.67
18. A20%+[72.68/(72.68+62.39)]×(22%-20%)=21.08%
19. B 20. A 21. D 22. D 98×(1+7×10%)/7+98×5%=28.70
23. C R=45×(A/P,12%,6)=45×0.243=10.94 Rb=45×(F/P,12%,6)×(A/F,12%,6)=9.77
24. C 25. D (38-2.5)/12+1.8=4.76
26. C 27. C Cf=15×1000-10×1000=5000
28. C(40000×15+200000)/40000=20
29. C BEP(%)=[500/(120-80-120×5%)]/50=29.4% BEP(p)=500/50+80+BEP(p)×5%
BEP(p)=90/(1-5%)=94.74元
30. A 31. B 32. D 33. D 原材料价格的敏感性系数=[(20.8-17.5)/20.8]/10%=1.587
34. B 1000×0.3+500×0.4-850×0.3=245 35. C 36. C 37. B 38. D 39. A
40. D 41. D 42. C 43. D 44. C 45. C 50000×[(1+8%)3-1]=12985.6元
46. B 1500×(1+10%/12)9+12=1785.57
47. A 年名义利率=1.2%×12=14.40%,年有效利率=(1+1.2%)12-1=15.39%
48. A A=[400×(1+10%)4+500×(1+10%)3]×(A/P,10%,3)
=[400×(1+10%)4+500×(1+10%)3]×{10%×(1+10%)3/[(1+10%)3-1]}
=503.10(万元)
49. D 半年利率为r/2,(1+r/2)2-1=8%,得到半年利率为3.92%
A=100×(A/P,10%,3)=100×{3.92%×(1+3.92%)12/[(1+3.92%)12-1]}=10.61
50. B [300×(1+8%)3+400×(1+8%)2+500×(1+8%)]×(1+8%)5=2034.25
二、多项选择题
1. BCE 2. ABDE 3. BDE 4. ABCE 5. CDE 6. ABC 7. ADE 8. ABCD
9. BCD 10. BCE 11. ACE 12. ABCE 13. BCD 14. BCE 15. ACD 16. ACD
17. ACE 18. ABD 19. ABCD 20. ACD