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      中級會計職稱 選課中心 APP下載
      當前位置: 首頁 > 中級會計職稱 > 中級會計職稱考試題庫 > 中級會計職稱每日一練 > 2019年中級會計職稱《財務管理》每日一練(6月10日)

      2019年中級會計職稱《財務管理》每日一練(6月10日)

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      發布時間:2019年06月10日 08:51:31 來源:環球網校 點擊量:

      【摘要】2019年中級會計職稱復習正處于基礎階段,為了讓考生更好掌握做題思路,環球網校小編特分享“2019年中級會計職稱《財務管理》每日一練(6月10日)”,小編會每天會為大家提供定量好題。希望對考生在學習過程中有所幫助。

      編輯推薦:2019年中級會計職稱考試每日一練匯總(6月10日)

      單項選擇題

      1、關于總杠桿系數,下列說法不正確的是()

      A.DTL=DOL*DFL

      B.是普通股每股收益變勱率不息稅前利潤變動率之間的比率

      C.反映產銷量變動對普通股每股收益變勱的影響

      D.總杠桿系數越大,企業風險越大

      2、下列成本差異中,通常主要責任不是生產部門的是()

      A.變動制造費用率差異

      B.直接材料用量差異

      C.材料價格差異

      D.直接人工率差異

      3、按照邊際分析定價法,收入函數和成本函數均可微時()

      A.邊際利潤為 0 時的價格就是最優價格

      B.邊際利潤大于 0 時的價格就是最優價格

      C.邊際利潤最大時的價格就是最優價格

      D.邊際利潤為 1 時的價格就是最優價格

      4、如果投資規模不同的兩個獨立項目的評價,應優先選擇()

      A.凈現值大的方案

      B.投資回收期短的方案

      C.年金凈流量大的方案

      D.內含報酬率大的方案

      5、下列各項中,具有抵減所得稅對應的籌資方式()

      A.留存收益籌資

      B.銀行借款

      C.發行股票

      D.吸收直接投資

      答案在下一頁

      環球網校特為廣大考生提供“ 免費預約短信提醒”服務,使用該服務后即可免費收到準確的各省2019年中級會計職稱準考證打印提示、考試時間提醒等信息。

      2019年中級會計職稱《財務管理》每日一練(6月10日)做的如何?想獲取更多2019《財務管理》資料,可點擊如下按鈕“免費下載”后進入下載頁面。環球網校及時為考生分享財務管理模擬試題、歷年真題。

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