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【单选题】
某股份公司宣布发放10%的股票股利,同时按发放股票股利后的股数所确定的每股现金股利为2元,则某原来拥有100股股票的股东可得现金股利为___元。
A. 220
B. 200
C. 180
D. 160
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答案
A
解析
暂无解析
相关试题
【单选题】
下列哪个项目不能用于分派股利___。
A. 盈余公积金
B. 资本公积
C. 税后利润
D. 上年未分配利润
【单选题】
对于股份有限公司来讲,实行股票分割的主要目的在于通过___,从而吸引更多的投资者。
A. 增加股票股数降低每股市价
B. 减少股票股数降低每股市价
C. 增加股票股数提高每股市价
D. 减少股票股数提高每股市价
【判断题】
筹集资金的成本率就是投资的最低要求收益率
A. 对
B. 错
【判断题】
金融市场按照交割的时间划分为短期资金市场和长期资金市场
A. 对
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【判断题】
非公司企业的所有者,包括独资企业的业主和合伙企业的合伙人,要承担无限责任,他们占有企业的盈利(或承担损失),一旦经营失败、无法偿还债务时必须连带其个人的财产,以满足债权人的要求
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【判断题】
企业在追求自己的目标时,会使社会受益,因此企业目标和社会目标是一致的
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【判断题】
股东财富的大小要看盈利总额,而不是投资报酬率
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【判断题】
对于股份有限公司而言,其股票价格代表了企业的价值
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【判断题】
股东创办企业的目的是扩大财富,企业价值最大化就是股东财富最大化
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【判断题】
企业的目标决定了财务管理的内容和职能,以及它所使用的概念和方法
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【判断题】
由于未来金融市场的利率难以准确地预测,因此,财务管理人员不得不合理搭配长短期资金来源,以使企业适应任何利率环境
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【判断题】
近些年我国金融市场利率波动与通货膨胀有关,后者起伏不定,利率也随之而起落
A. 对
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【判断题】
任何要迅速扩大经营规模的企业,都会遇到相当严惩的现金短缺情况
A. 对
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【判断题】
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【判断题】
筹资决策的关键问题是确定资本结构,至于融资总量则主要取决于投资的需要
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【判断题】
盈利企业给股东创造了价值,而亏损企业摧毁了股东财富
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【判断题】
为防止经营者因自身利益而背离股东目标,股东往往对经营者同时采取监督与激励两种办法
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【判断题】
金融性资产的流动性越强,风险性就越大
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【判断题】
时间价值原理,正确地揭示了不同时点上资金之间的换算关系
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B. 错
【判断题】
所有的货币都具有时间价值
A. 对
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【判断题】
时间价值相当于社会平均资金利润率或平均投资报酬率
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【判断题】
在没有通货膨胀和没有风险的情况下,时间价值率与银行存款利率、贷款利率、各种债券利率相等
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【判断题】
后付年金是一定时期内每期期末等额收付款项的复利终值之和
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【判断题】
求n期的先付年金终值,可以先求出n期后付年金终值,然后再除以(1+i)
A. 对
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【判断题】
求n期的先付年金现值,可以先求出n-1期后付年金现值,然后再加一个A
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风险是指事件本身所具有的不确定性,具有客观性,不会随着时间的推移而发生改变
A. 对
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当企业息税前资金利润率高于借入资金利率时,增加借入资金,可以提高自有资金利润率
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计算已获利息倍数时的利息费用,指的是计入财务费用的各项利息
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如果已获利息倍数低于1,则企业一定无法支付到期利息
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对于一个健康的,正在成长的公司来说,经营活动现金净流量应当是正数,投资活动现金净流量是正数,筹资活动现金净流量正、负数相同
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