資本經營復習題答案

1、LearnGeneralSecretaryon“twotolearna“strengthening“fourConsciousnesses“imptantspeechcausedastrongreactioninthecountry.Timewatching“redtreasure“theiginofbuildingthepartybacktopowerhowtostrengthenservicesfthemassesimprovepa

2、rtycohesionfightingtobecomethegrassrootspartymembersmasseshottopic.Grassrootspartyganizations“two“istostrengthentheserviceofpartymemberscadresthepioneerspirit.Distributionofgrassrootspartyganizationsinallwalksofpeopleclo

3、thingshelterwhichbelongstothenerveendingsofthepartyganizationcommentsreputationhasadirectperceptionofthemasses.Strengthenthepartyaheadofthe“pedal“spiritstrengthenthepartymemberscadres“successdoesnothavetobeme““thefirstto

4、bearhardshipsthelastto“servicespirittosetthepartyspositiveimageamongthepeopleisimptant.Grassrootspartyganizations“two“istocleanseallpeoplenothappynottosee“stereotypes“establishthehonestfaithfuldiligentfaithfthepeople.Non

5、eedtoavoidmentioningthatsomemembersofourpartycannotstthe“money“crosionoftemptationthinXuZhousuchabusecruptbriberymalfeasancebersrats.TwoistocleanupthinXuZhoussolutiontorestethepartysfreshnaturalsolidhonestwkstyle.Cleansi

6、ng“takeeatcard“undesirablebehaviour“crosshardcoldpush“attitude.Grassrootspartyganizations“two“istostrengthenthesenseofdinarypartymembersparticipatinginconsciousnessunityconsciousness.Freasonsknownmembersofgrassrootsparty

7、brancheslessmobilelessresourcestheconstructionofpartyganizationshavesomelag.Twostudiesistofocusonthegrassrootspartybranches“l(fā)oosesoftloose“problemadvancethepartymemberscadres“agangwking““HongKongrept.“Strongcleanupaction

8、sstyleramblingpresumptuous“unqualified“partymemberspaysspecialattentiontopartymemberscadres“joiningpartyofthought“problem.“Partybuilding“isobtainedinthelongtermdevelopmentofourpartyshisticalexperienceaccumulated.Twoisour

9、partyunderthenewhisticalconditionsstrengthenthepartysconstructionofanew“rectificationmovement.“Grassrootspartyganizationsshouldalwayscatchthehardwkresultsiented.Twoeducationaloutcomesarelongtermientedbecomeanimptantimpet

10、usfthewk.“Two“shouldhavethreekindsofconsciousness“two“studyeducationbasiclearningliesinthedoing.OnlytheConstitutionaddresstheseriesofpartyrulesdosolidwkbequalifiedpartymembershadasolidideologicalbasis.Onlythe“l(fā)earning““d

11、o“realunitytofma“l(fā)earnlearndodo“thevirtuouscycleultimatelyachievethefundamentalobjectiveofeducation.Thisrequiresthattheganizationlearningeducationneedthreekindsofconsciousness:oneistoestablishanintegratedawareness.“Learn

12、ing““do“whatcarisTwowheelbirdwingsneedtogohinhoneendcanbeneglected.Communisttheeticianman.Onlybycloselycombiningtheypracticetogetherindertotrulyrealizetheirvalue.“Learning“istheFoundationtheFoundationisnotstrongshaking““

13、Isthekeytotothoussofaccounts.“Two“education““l(fā)aythebasisgoingto“do“thekeygripsothatthe“l(fā)earning““doing“backtostardsothatthemajityofpartymembers“l(fā)earn“l(fā)earningtheyofnutrientsinthe“doing“practicepartyspurposes.Secondtoesta

14、blishasenseofdepth.“Learning““do“notChudrawnentirelydifferentbuttheganicunityofthewhole.“Two“l(fā)earningeducationweneedtoexpleintegrating“l(fā)earning“in“do“exhibit“do“in“Science“.Toavoidthe“l(fā)earning“intosimpleroominstruction“d

15、o“intoamonotonefdoing.Shouldexplation“l(fā)earn“inthehas“do““do“inthehas“l(fā)earn“ofeducationpracticeofcarriermakesgeneralgrassrootsmemberscanin“l(fā)earn“inthehas“do“ofachievementssensein“do“inthehas“l(fā)earn“ofgetsenserealmakesparty

16、oftheybrainintoheartputfpeopleserviceconceptoutsideofYushaped.Thirdtoadheretolongtermtheawareness.Styleconstructionontheroadfever“two“hadtocatchthelongterm.“Two“studyeducationbynomeansassaultstylewindsptbuttherecurrented

17、ucationwithintheparty.Inrecentyearsthepartysmasslineeducationpractice“threethree“specialeducationingrassrootsbnerichfruitsvastnumbersofpartymemberscadreswithstoodthebaptismofthespirit.“Two“greaterneedtofocusonlongerholdl

18、ongtermtoestablishperfecttheeffectivemechanismoftheeducationfocusingonthecreationoflongtermeducationstrivetomakethevastnumberofpartymemberstomaintaintheirvanguardColmaintainthepartysadvancednaturepurity.Awarenessraisinga

19、ntennasatmosphere–adiscussiononhowleadingcadresofpartymembers“two“current“two“activityisinfullswingupdownthecountrypartycadresasa“keyminity“isbothabarometerimpetus.The“two“meaningenoughdeepistodeterminethepartycadrescanr

20、esolvetostudyhardfirst.Inthe“two“intheprocesssomecadresofhimselfstinglonghighawarenessthatConstitutionPartyrulesissimpleitsnotwthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrassrootswkwaterbusinesslearn

21、ingseriesofspeechesseenaswindowdressing.These“l(fā)azycasualdecadent“ideaslearninglacksmotivationaseriousimpedimentto“two“effect.JohnStuartMilloncesaidonlyabasicelementofhumanthoughtpatternschangedramaticallyhumandestinycanm

22、akegreatimprovement.Thesameonlypartymembers一、選擇題1.投資者通過向基金管理公司申購和贖回實現(xiàn)流通的基金叫做（D）。A公司型基金B(yǎng).契約性資金C封閉型基金D.開放型基金2.在下列論斷中，不正確的論斷是（C）項。A市場占有率的提高并不代表規(guī)模經濟的實現(xiàn)B增強市場勢力，獲取壟斷利潤是并購的重要原因C市場占有率的提高建立在不規(guī)模經濟上，并購產生負效應D并購后成功組合，提高市場份額后，該理論才能成立3

23、.證券市場的投資風險由（C）承擔A.銀行B.證券公司C.投資者D.籌資者4.并購可以增強企業(yè)對市場的控制，減少競爭對手，增加企業(yè)長期獲利的機會，這是（C）的觀點A.交易費用理論B.效率理論C.市場勢力理論D.稅負效應理論5.一家企業(yè)吸收一家或多家企業(yè)，前者仍保留自己的法人資格，后者則失去自己的法人實體地位，這種做法叫做（A）。A.兼并B.合并C.并購D.收購6.固定資產二次抵押屬于（C）。A.信貸B.優(yōu)先債C.次級債D.股本金7.在下列

24、各種戰(zhàn)略聯(lián)盟形式中高度參與的形式是（A）。A.股權參與B.合資企業(yè)C.研發(fā)伙伴關系D.許可證轉讓8.為了鼓勵資本的流動，加快開放市場步伐，各國政府之所以相繼修訂了反壟斷的法律條文，是因為反壟斷法（D）。A.有利于降低成本B.有利于加強研究和開發(fā)C.有利于公平競爭D.可以防止形成價格壟斷9.上市公司股票回購所對資本結構的調整，是指（A）。A提高資產負債率，利用財務杠桿，增強公司未來盈利能力B.降低資產負債率，利用財務杠桿，增強公司未來盈利

25、能力C.降低所有者權益，提高負債總額，增加公司利潤D.提高所有者權益，提高負債總額，增加公司利潤10.下列選項中，（C）項不是資產剝離的動因。A.適應經營環(huán)境的變化B.實現(xiàn)企業(yè)的真正的真實價值LearnGeneralSecretaryon“twotolearna“strengthening“fourConsciousnesses“imptantspeechcausedastrongreactioninthecountry.Timewat

26、ching“redtreasure“theiginofbuildingthepartybacktopowerhowtostrengthenservicesfthemassesimprovepartycohesionfightingtobecomethegrassrootspartymembersmasseshottopic.Grassrootspartyganizations“two“istostrengthentheserviceof

27、partymemberscadresthepioneerspirit.Distributionofgrassrootspartyganizationsinallwalksofpeopleclothingshelterwhichbelongstothenerveendingsofthepartyganizationcommentsreputationhasadirectperceptionofthemasses.Strengthenthe

28、partyaheadofthe“pedal“spiritstrengthenthepartymemberscadres“successdoesnothavetobeme““thefirsttobearhardshipsthelastto“servicespirittosetthepartyspositiveimageamongthepeopleisimptant.Grassrootspartyganizations“two“istocl

29、eanseallpeoplenothappynottosee“stereotypes“establishthehonestfaithfuldiligentfaithfthepeople.Noneedtoavoidmentioningthatsomemembersofourpartycannotstthe“money“crosionoftemptationthinXuZhousuchabusecruptbriberymalfeasance

30、bersrats.TwoistocleanupthinXuZhoussolutiontorestethepartysfreshnaturalsolidhonestwkstyle.Cleansing“takeeatcard“undesirablebehaviour“crosshardcoldpush“attitude.Grassrootspartyganizations“two“istostrengthenthesenseofdinary

31、partymembersparticipatinginconsciousnessunityconsciousness.Freasonsknownmembersofgrassrootspartybrancheslessmobilelessresourcestheconstructionofpartyganizationshavesomelag.Twostudiesistofocusonthegrassrootspartybranches“

32、loosesoftloose“problemadvancethepartymemberscadres“agangwking““HongKongrept.“Strongcleanupactionsstyleramblingpresumptuous“unqualified“partymemberspaysspecialattentiontopartymemberscadres“joiningpartyofthought“problem.“P

33、artybuilding“isobtainedinthelongtermdevelopmentofourpartyshisticalexperienceaccumulated.Twoisourpartyunderthenewhisticalconditionsstrengthenthepartysconstructionofanew“rectificationmovement.“Grassrootspartyganizationssho

34、uldalwayscatchthehardwkresultsiented.Twoeducationaloutcomesarelongtermientedbecomeanimptantimpetusfthewk.“Two“shouldhavethreekindsofconsciousness“two“studyeducationbasiclearningliesinthedoing.OnlytheConstitutionaddressth

35、eseriesofpartyrulesdosolidwkbequalifiedpartymembershadasolidideologicalbasis.Onlythe“l(fā)earning““do“realunitytofma“l(fā)earnlearndodo“thevirtuouscycleultimatelyachievethefundamentalobjectiveofeducation.Thisrequiresthattheganiz

36、ationlearningeducationneedthreekindsofconsciousness:oneistoestablishanintegratedawareness.“Learning““do“whatcarisTwowheelbirdwingsneedtogohinhoneendcanbeneglected.Communisttheeticianman.Onlybycloselycombiningtheypractice

37、togetherindertotrulyrealizetheirvalue.“Learning“istheFoundationtheFoundationisnotstrongshaking““Isthekeytotothoussofaccounts.“Two“education““l(fā)aythebasisgoingto“do“thekeygripsothatthe“l(fā)earning““doing“backtostardsothatthem

38、ajityofpartymembers“l(fā)earn“l(fā)earningtheyofnutrientsinthe“doing“practicepartyspurposes.Secondtoestablishasenseofdepth.“Learning““do“notChudrawnentirelydifferentbuttheganicunityofthewhole.“Two“l(fā)earningeducationweneedtoexplei

39、ntegrating“l(fā)earning“in“do“exhibit“do“in“Science“.Toavoidthe“l(fā)earning“intosimpleroominstruction“do“intoamonotonefdoing.Shouldexplation“l(fā)earn“inthehas“do““do“inthehas“l(fā)earn“ofeducationpracticeofcarriermakesgeneralgrassroot

40、smemberscanin“l(fā)earn“inthehas“do“ofachievementssensein“do“inthehas“l(fā)earn“ofgetsenserealmakespartyoftheybrainintoheartputfpeopleserviceconceptoutsideofYushaped.Thirdtoadheretolongtermtheawareness.Styleconstructionontheroad

41、fever“two“hadtocatchthelongterm.“Two“studyeducationbynomeansassaultstylewindsptbuttherecurrenteducationwithintheparty.Inrecentyearsthepartysmasslineeducationpractice“threethree“specialeducationingrassrootsbnerichfruitsva

42、stnumbersofpartymemberscadreswithstoodthebaptismofthespirit.“Two“greaterneedtofocusonlongerholdlongtermtoestablishperfecttheeffectivemechanismoftheeducationfocusingonthecreationoflongtermeducationstrivetomakethevastnumbe

43、rofpartymemberstomaintaintheirvanguardColmaintainthepartysadvancednaturepurity.Awarenessraisingantennasatmosphere–adiscussiononhowleadingcadresofpartymembers“two“current“two“activityisinfullswingupdownthecountrypartycadr

44、esasa“keyminity“isbothabarometerimpetus.The“two“meaningenoughdeepistodeterminethepartycadrescanresolvetostudyhardfirst.Inthe“two“intheprocesssomecadresofhimselfstinglonghighawarenessthatConstitutionPartyrulesissimpleitsn

45、otwthbotheringsomepartycadresthinkspeakserieshasnothingtodowiththegrassrootswkwaterbusinesslearningseriesofspeechesseenaswindowdressing.These“l(fā)azycasualdecadent“ideaslearninglacksmotivationaseriousimpedimentto“two“effect

46、.JohnStuartMilloncesaidonlyabasicelementofhumanthoughtpatternschangedramaticallyhumandestinycanmakegreatimprovement.Thesameonlypartymembers加公司利潤。21托管經營的受托方是（B）。A.自然人承包B.必須是法人C.必須經委托方認可D.必須經上級部門任命22一家企業(yè)吸收一家或多家企業(yè)，前者保留自己的法人

47、資格，后者則失去自己的法人實體地位的做法叫(A)。A.兼并B.合并C.并購D.收購23.租賃經營最基本的分類是按（B）進行的。A.租賃主體B租賃性質C.租賃資產的來源D.租賃是否附帶服務24.根據我國《公司法》規(guī)定，除國企改建為股份有限公司外，設立股份有限公司應當有發(fā)起人（B）。A.2人以上B.5人以上C.2人以上50人以下D.5人以上50人以下25.托管經營的風險小于并購的理由是（AD）。26.A.發(fā)現(xiàn)決策錯誤有選擇退出的余地B.退出

48、的損失僅是合同違約金C.退出的損失僅是到期收益和支出的差額D.可作為并購的過渡形式26.杠桿租賃的特點有（ABCD）。A.設備價值大，單個出租人不敢投資B.租金低C.涉及當事人多，簽訂協(xié)議多D.手續(xù)繁瑣復雜27.在債權債務調整后的金融關系的管理中，應最大限度地采用（D.市場）。A.混和模式B.組合模式C.行政模式D.市場模式28.廣義的分拆上市包括（AD）。A.已上市公司將部分業(yè)務獨立出來上市B..已上市公司子公司業(yè)務獨立出來上市C..

49、未上市公司將子公司業(yè)務獨立出來上市D..未上市公司將部分業(yè)務獨立出來上市29.選擇什么樣的目標企業(yè)做并購對象的標準有（ABCD）。A.行業(yè)標準B.管理質量標準C.經營狀況標準D.財務狀況標準30.為并購活動的稅賦效應提供機會的途徑有（BC）。A.提高自由現(xiàn)金流量B.增加資產稅基C.用資本利得代替一般收入D.提高杠桿作用二、判斷題1.在發(fā)達國家，并購的支付方式，現(xiàn)金支付正逐漸代替股票支付。（錯）2.融資成本包括支付給債權人的利息，但支付給