考试题目来源于：华医网题库助手（http://gongxuke.net/）
ScrimpyCobuysmaterialsfromFrugalEnterprises.Frugaloffersdiscounttermsof2%discountforpaymentwithin10daysorfullpaymentwithin30days.Assuminga360-dayyear,whatistheannualpercentagecostassociatedwithScrimpy
A、2.0%
B、33.3%
C、36.0%
D、36.7%
正确答案：公需科目题库搜索
答案解析：IfScrimpyrejectsthediscountitcosts$2toborrow$98fromthesupplierforanextra20days.Hence20daycostofrejectingdiscountis2/98=2.04%.Astherequirementdoesnotaskforaneffectiveannualrateasimpleannualratecanbecal
下列各项中,关于金融市场交易价格的表述,不正确的是:
A、金融市场交易的价格是利率
B、各种金融市场都有自己的利率
C、金融市场交易的价格有贴现市场利率、国库券市场利率、银行同业拆借市场利率等
D、各种利率在一般情况下,呈反方向的变化趋势
正确答案：公需科目题库搜索
答案解析：不同的利率之间有密切的联系，各种利率在一般情况下，呈同方向的变化趋势。
ThemanagementofXYZCohasannualcreditsalesof$20millionandaccountsreceivableof$4million.Workingcapitalisfinancedbyanoverdraftat12%interestperyear.Assume365daysinayear.
A、$85,479
B、$394,521
C、$78,904
D、$68,384
正确答案：公需科目题库搜索
AmicableWirelessCoofferscustomerscredittermsof2%discountforpaymentwithin10daysorfullpaymentwithin25days.60%ofAmicable’scustomerstakethe2%discountandpayonday10.TheremainderofAmicable’scustomerspayonday
A、16
B、12
C、18
D、20
正确答案：公需科目题库搜索
答案解析：(60%×10days)+(40%×30days)=18days
下列关于金融工具的表述中,不正确的是:
A、金融工具包括直接金融工具和间接金融工具
B、专业金融主体借助于直接金融工具完成
C、非专业金融主体之间发生的金融交易,是直接金融
D、根据交易期限,可以将金融工具分为货币市场的金融工具和资本市场的金融工具
正确答案：公需科目题库搜索
答案解析：通过专业金融主体实现的金融交易，称为间接金融，间接金融借助于间接金融工具完成。
WhichisthefollowingisanassumptionoftheBaumolmodelbutnotoftheMiller-Orrmodel?
A、onstantusageofcash
B、Holdingcashincurrsanopportunitycost
C、ixedcommissionforswitchingbetweencashandcashequivalents
D、Variabilityofcashflows
正确答案：公需科目题库搜索
答案解析：LiketheEOQtheBaumolmodelassumesconstantdemand,inthiscaseforcashasopposedtoinventory.TheMiller-Orrmodel,bycontrast,candealwithvariabilityincashbalances.
Whichofthefollowingstatementsaboutdebtfactoringandinvoicediscountingiscorrect?
A、actoringiswithrecoursewhereasdiscountingiswithoutrecourse
B、Invoicediscountingisusuallyperformedontheentirereceivablesledger
C、otharerelativelycheapsourcesoffinance
D、Onlyfactoringinvolvesoutsourcingtheadministrationofthereceivablesledger.
正确答案：公需科目题库搜索
答案解析：Debtfactoringisusuallyperformedontheentirereceivablesledgerandthefactortakesoverresponsibilityfordebtcollectionandcreditcontrol.
货币政策和财政政策都涉及的一个目标是:
A、充分就业
B、物价稳定
C、经济增长
D、收入分配公平
正确答案：公需科目题库搜索
答案解析：财政政策目标包括：优化资源配置、收入分配公平、经济稳定增长；货币政策的目标是实现国家的宏观经济目标，即：充分就业、物价稳定、经济增长和国际收支平衡。
TheCFOofacompanyisconcernedaboutthecompany’saccountsreceivableturnoverratio.
A、Usinginvoicediscouting
B、hangingcustomertermstoa1%discountforsettelementwithin10days
C、nteringintoafactoringagreementwithafinancecompany
D、hangingcustomertermstoa3%discountforsettlmentwithin20days
正确答案：公需科目题库搜索
答案解析：TheaccountsreceivableturnoverratioisexpressedasSales÷AccountsReceivable.Areductioninaccountsreceivablewouldservetoimprove(increase)theturnoverratio.Factoringwouldprobablyreducethereceivablesdays,andhe
Acompanyhasdailysalesof$150,000.Adebtfactorhasguaranteedtoreducethecompany’sreceivablescollectiontimebyfourdaysforamonthlyfeeof$2,500.Cashsurplusescanbeinvestedinmoneymarketdepositsyielding4%perannum.
A、$6,000
B、$(6,000)
C、$12,000
D、$(12,000)
正确答案：公需科目题库搜索