【判断题】
在投资项目决策中,只要投资方案的投资利润大于零,该方案就是可行方案。
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相关试题
【判断题】
在评价原始投资额不同的多个互斥方案时,当差额内部收益率指标小于基准收益率或设定折现率时,原始投资额较小的方案为优。
【判断题】
对临时性现多的余裕,可出售一年期的债券。
【判断题】
企业的偿债风险对营运资金的要求是确定营运资金规模时,应只着眼于偿付短期债券的要求。
【判断题】
存货经济批量是指使一定时期存货的订购成本达到最低点的进货数量。
【判断题】
经常性的现金短缺,可利用增加短期借款方式予以弥补。
【判断题】
持有现金的总额等于持有现金的三个动机各自持有量之和。
【判断题】
股利无关论的假定条件之一是不存在任何公司或个人所得税。
【判断题】
从理论上说,债权人不得干预企业的资金投向和股利分配方案。
【判断题】
在财务管理中,依据财务比率与资金需求量之间的关系预测资金需求量的方法称为比率预测法。
【判断题】
根据《公司法》的规定,法定盈余公积的提取比例为当年税后利润的10%。
【单选题】
财务报表按主体范围分类,可分为___
A. 中期报表和年度报表
B. 单个报表和合并报表
C. 动态报表和静态报表
D. 比较报表和静态报表
【单选题】
编制和报告企业财务报表的主体是___
A. 企业投资者
B. 企业经营者
C. 企业债权者
D. 会计事务所
【单选题】
资产负债表日是指___
A. 会计年度初那一天
B. 会计年度末那一天
C. 月度末那一天
D. 季度末那一天
【单选题】
企业虚构商品交易、提前确认收入,主要是为了___
A. 清洗利润
B. 均衡利润
C. 虚增利润
D. 隐瞒利润
【单选题】
对财务报表的真实性、完整性负法律责任的是___
A. 财会负责人
B. 会计人员
C. 制表人员
D. 单位领导
【单选题】
资产负债表不提供下列___财务信息
A. 资产结构
B. 负债水平
C. 经营成果
D. 资金来源状况
【单选题】
资产负债表“应收账款”项目信息反映___
A. 应收账款可收回的账面价值
B. 应收账款可收回的账面余额
C. 应收账款可收回的市场价值
D. 应收账款可收回的公允价值
【单选题】
资产负债表“存货”项目信息反映___
A. 存货现值
B. 存货的账面价值
C. 存货的市场价值
D. 存货的公允价值
【单选题】
某企业“应收账款”有两个明细账户:“应收账款——甲企业”,其期末余额在借方,为30000元,“应收账款——乙企业”,其期末余额在贷方,为8000元。“预收账款”有一个明细账户,其期末余额在贷方,为6000元。则资产负债表中“预收账款”项目填列的金额为___
A. 14000元
B. 30000元
C. 6000元
D. 38000元
【单选题】
资产负债表中的“未分配利润项目”,应根据___填列。
A. “利润分配”科目余额
B. “本年利润”科目余额
C. “本年利润”科目和“利润分配”科目的余额计算后
D. “盈余公积”科目余额
【单选题】
下列各项中,在年末资产负债表和所有者权益变动表中均有项目反映并且相等的是___。
A. 净利润
B. 资本公积
C. 盈余公积
D. 未分配利润
【单选题】
利润表上半部反映经营活动,下半部反映非经营活动,其分界点是___。
A. 营业利润
B. 利润总额
C. 主营业务利润
D. 净利润
【单选题】
会导致所有者权益减少的项目是___。
A. 营业收入
B. 营业成本
C. 股权投资
D. 购进存货
【单选题】
按照现金流量表的分类法,下列项目中属于筹资后动现金流量的有___。
A. 受到的现金股利
B. 支付的现金股利
C. 收到的债券利息
D. 收回投资收到的现金
【单选题】
现金流量表中的现金不包括___。
A. 存在银行的外币存款
B. 银行汇票存款|
C. 期限为3个月的国债
D. 长期债券投资
【单选题】
引起现金流量净额变动的项目是___。
A. 将现金存入银行
B. 用银行存款购买1个月到期的债券
C. 用固定资产抵偿债务
D. 用银行存款清偿20万元的债务
【单选题】
某企业本期发生下列业务:(1)企业出售股票,该股票的投资成本2.5万元,出售收入3万元存入银行;(2)企业出售一项长期股权投资,该投资本金为50,转让收入48万元,款项已存入银行;(3)企业出售一项债券投资,本金为30万元,收回全部投资金额35万元,其中,5万元是债券利息。则现金流量表中,收回投资收到的现金___。
A. 81万元
B. 91万元
C. 71万元
D. 61万元
【单选题】
某企业当期出口商品一批,售价80万美元,收汇当日汇率为1:8.20,当期进口商品一批,价值30万美元,结汇当日汇率为1:8.25,资产负债表日汇率为1:8.30,假设企业当期没有其他外币业务发生。则现金流量表中“汇率变动对现金的影响额”为___
A. 65000元
B. 75000元
C. 85000元
D. 95000元
【单选题】
财务分析中应用比较分析法通常采用四类评价标准,其中有利于揭示企业财务状况变化趋势的标准是___。
A. 目标标准
B. 历史标准
C. 现行标准
D. 行业标准
【单选题】
财务报表中某个项目不同时期的两项数值的比率称为 ___。
A. 动态比率
B. 相关比率
C. 结构比率
D. 标准比率
【单选题】
下列各项中,不会影响流动比率的业务是 ___。
A. 用现金购买短期债券
B. 用银行存款购买固定资产
C. 用存货进行对外长期投资
D. 从银行取得长期借款
【单选题】
当公司流动比率大于1时,用银行借款归还银行借款且,会使当期流动比率 ___。
A. 上升
B. 下降
C. 不变
D. 无法确定
【单选题】
___不是反映短期偿债能力的指标。
A. 流动比率
B. 资产负债率
C. 速动比率
D. 现金比率
【单选题】
一般认为,生产企业合理的最低流动比率是___
A. 0.5∶1
B. 1∶1
C. 1.5∶1
D. 2∶1
【单选题】
关于流动比率,下列说法不正确的有___。
A. 流动比率过低,说明企业可能有清偿到期债务的困难
B. 流动比率过高,说明企业有较多不能盈利的闲置流动资产
C. 是衡量短期偿债能力的唯一指标
D. 流动比率以2∶1比较合适
【单选题】
速动比率的较理想的数值是___。
A. 1
B. 大于20%
C. 2
D. 在 75%——100%之间
【单选题】
计算速动比率时,速动资产通常采用 ___
A. 流动资产减流动负债
B. 流动资产减预付账款
C. 流动资产减应收账款
D. 流动资产减存货
【单选题】
酸性测试比率实际上是___。
A. 流动比率
B. 现金比率
C. 速动比率
D. 现金流量比率
【单选题】
公司上年末速动资产超过流动负债,流动负债超过现金资产。若将长期债券提前变现,则以下不可能发生的是___
A. 增加流动比率
B. 对流动比率的影响大于对速动比率的影响
C. 增加速动比率
D. 对速动比率的影响大于对流动比率的影响
推荐试题
【多选题】
An administrator wants to enable proactive HA by moving virtual machines automatically if a hardware alert is triggered. What are the three required settings? (Choose three.)___
A. Set vSphere DRS Automation to Partially Automated.
B. Turn on Proactive HA.
C. Set the Proactive HA Automation Level to Manual.
D. Set the Proactive HA Automation Level to Automated.
E. Turn on vSphere HA and vSphere DRS.
【多选题】
If vCenter Server 5.5 installation has one or more services deployed remotely, which three services are relocated to vCenter Server 6.5 on upgrade? (Choose three.)___
A. vCenter Inventory Services
B. vSphere Authentication Proxy
C. vSphere Web Client
D. vSphere
E. SXi Dump Collector
【多选题】
What two debugging levels can a virtual machine be configured to? (Choose two.)___
A. Verbose
B. Debugging
C. Statistics
D. Trivia
【多选题】
What are three benefits of using a few large-capacity LUNs instead of many small-capacity LUNs? (Choose three.) ___
A. Better performance because there is less contention for a single volume.
B. More flexibility for resizing virtual disks.
C. Less wasted storage space.
D. More flexibility to create virtual machines without adding new LUNs.
E. Fewer VMFS datastores to manage.
【多选题】
Which two configurable options are available in Boot Options for a virtual machine? (Choose two.)___
A. Tools Upgrades
B. Encryption
C. Firmware
D. Force BIOS setup
【多选题】
Which three VMware-recommended best practices should an administrator follow before upgrading to vSphere 6.5? (Choose three.)___
A. Disconnect ESXi host from vCenter.
B. VMware Tools are installed in the virtual machine.
C. Ensure that the system hardware complies with ESXi requirements.
D. Back up the host.
E. Check the interoperability of any other software integrated with vSphere.
【多选题】
What are two requirements to enable EVC in vSphere DRS cluster? (Choose two.)___
A. CPUs must be from the same vendor.
B. EVC must use the lowest possible baseline supported by the hardware.
C. CPUs must be in the same family and of the same speed.
D. No VMs may be running in the cluster.
【多选题】
What three conditions could result in VMware Flash Read Cache being unable to claim a disk? (Choose three.)___
A. The disk is not listed in the VMware hardware compatibility guide.
B. The disk is not detected as an SSD.
C. The disk is not detected as local.
D. The disk is in use by VMFs.
【多选题】
Boot from SAN is supported on which three storage technologies? (Choose three.)___
A. VMware vSAN
B. FCoE
C. NFS 4.1
D. iSCSI
E. FC
【多选题】
Which two components are part of storage I/O multipathing on ESXi? (Choose two.)___
A. SATP
B. VASA
C. PSP
D. VAAI
【多选题】
Which two statements are true about Highly Available vSphere Auto Deploy infrastructure? (Choose two.)___
A. It helps prevent data loss.
B. It is a prerequisite for using vSphere Auto Deploy with stateful install.
C. It requires two or more Auto
D. eploy servers.
【多选题】
The virtual machine log rotation size can be changed for all VMs by which two interfaces? (Choose two.)___
A. PowerCLI
B. vSphere Web Client
C. ESXi host client
D. esxcli
【多选题】
Which two configuration options can exclude virtual disks from snapshot operations? (Choose two.)___
A. Use RDM in virtual mode for virtual disk.
B. Use virtual disks in Independent – Persistent mode.
C. Use a virtual disk larger than 2 TB in size.
D. Use RDM in physical mode for virtual disk.
【多选题】
Which two storage configurations on the source server are unsupported with VMware Converter? (Choose two.)___
A. Linux LVM
B. software RAID
C. GPT/MBR hybrid disks
D. Windows basic volumes
E. Windows dynamic volumes
【多选题】
Which two statements about vCenter HA are correct? (Choose two.)___
A. ESXi 5.5 or later is required.
B. vCenter HA network latency between nodes must be less than 50 ms.
C. NFS datastore is supported.
D. It must be deployed on a 3
E. SXi host cluster with DRS enabled.
【多选题】
An attempt to delete NFS datastore from a ESXi host returns the error: Sysinfo error on operation returned the following status:< Busy> Which two statements could explain this failure? (Choose two.)___
A. NFS datastore is a part of Storage DRS Cluster.
B. NFS.VolumeRemountFrequency value is set to 30.
C. Storage I/O Control is enabled on NFS datastore.
D. NFS datastore has running or registered virtual machines.
【多选题】
An administrator finds that the Microsoft Exchange virtual machines are exhibiting network latency. What two in-guest changes can help decrease latency? (Choose two.)___
A. LRO
B. TSO
C. SR-IOV
D. PVRDMA
【多选题】
Which two types of iSCSI adapters require VMkernel networking configuration? (Choose two.)___
A. dependent hardware
B. in-guest
C. software
D. independent hardware
【多选题】
Which two statements are true for NFS v4.1 firewall behavior? (Choose two.)___
A. It closes port 2049.
B. It sets allowed. All flag to TRUE.
C. It sets allowed. All flag to FALSE.
D. It opens port 2049.
【多选题】
A vSphere Administrator attempts to enable Fault Tolerance for a virtual machine but receives the following error: Secondary VM could not be powered on as there are no compatible hosts that can accommodate it. What two options could cause this error? (Choose two.)___
A. The other ESXi host(s) are in Maintenance Mode.
B. Hardware virtualization is not enabled on the other ESXi host(s).
C. The other ESXi host(s) are in Quarantine Mode.
D. Hardware MMU is enabled on the other
E. SXi host(s).
【多选题】
Storage capabilities be populated in what two ways? (Choose two.)___
A. The administrator can use tags to describe capabilities.
B. Default capabilities are provided by vCenter Server.
C. Datastores can advertise their capabilities through VAAI.
D. Datastores can advertise their capabilities through VASA.
【多选题】
In network troubleshooting it is important to know what upstream switch the ESXi host is connected to. Which two features does ESXi provide to help identify the upstream switch? (Choose two.)___
A. Promiscuous mode
B. DPM
C. LLDP
D. CDP
【多选题】
Virtual Volumes supports which three VMware features? (Choose three.)___
A. Instant Clones
B. Distributed Resource Scheduler
C. Linked Clones
D. vMotion
E. Storage Distributed Resource Scheduler
【多选题】
vSphere DRS helps to balance virtual machines with available resources in a vSphere cluster. What three types of resources can be taken into account for balancing? (Choose three.)___
A. CPU
B. physical NIC saturation of an ESXi host
C. virtual NIC saturation of a virtual machine
D. RAM
E. storage latency
【多选题】
Which three design requirements must be satisfied to enable RAID-6 objects in a VMware vSAN cluster? (Choose three.)___
A. vSAN Advanced license or higher
B. vSAN stretched cluster
C. at least six hosts contributing storage
D. deduplication and compression
E. all flash configuration
【多选题】
When using "Cluster resource percentage" for host failover capacity in vSphere HA Admission Control, the total resource requirements are calculated from which two values? (Choose two.)___
A. Total vCPUs assigned to each VM.
B. Average CPU usage on each VM over time.
C. Memory reservations on each VM.
D. Total memory assigned to each VM.
E. Average active memory on each VM over time.
F. CPU reservations on each VM.
【多选题】
Which are four attributes of the Active vCenter HA node? (Choose four)___
A. It uses the vCenter HA network to communicate with the Witness node.
B. It constantly replicates vPostgres data with the Witness node.
C. It uses a public IP address for the management interface.
D. It runs the active vCenter Server Appliance instance.
E. It uses the vCenter HA network for replication of data to the Passive node.
F. It provides a quorum to protect against split-brain situations.
【多选题】
Which are two vCenter Server two-factor authentication methods? (Choose two.)___
A. RSA SecurID
B. Smart Card
C. SAML
D. Symantec VIP
【多选题】
An administrator is creating VMkernel adapters on an ESXi 6.5 host and wants to create separate VMkernel adapters for every type of traffic in the default TCP/IP stack. Which three types of traffic can be explicitly enabled on a separate VMkernel adapter? (Choose three.)___
A. Virtual SAN traffic
B. NFS traffic
C. vMotion traffic
D. vSphere HA traffic
E. Fault Tolerance logging traffic
【多选题】
When migrating a Windows vCenter Server 6.0 to the vCenter Server Appliance 6.5, which two will be migrated by default? (Choose two.)___
A. Local Windows OS users and groups
B. Configuration
C. Custom ports
D. FQDN
E. Historical and Performance data
【多选题】
Which three types of Content Libraries exist within vSphere 6.5? (Choose three.)___
A. Remote Content Library
B. Published Content Library
C. Local Content Library
D. Shared Content Library
E. Subscribed Content Library
【多选题】
An administrator cannot enable multi-processor Fault Tolerance (SMP-FT) for a virtual machine. Which are two possible causes for this? (Choose two.)___
A. The virtual machine is running on a vSAN datastore.
B. The Fault Tolerance network is using a 10Gbit uplink.
C. The virtual machine has 6 vCPUs assigned.
D. The virtual machine has a 1TB VMDK attached.
E. The virtual machine has snapshots present.
【多选题】
Which two statements are true for Predictive DRS? (Choose two.)___
A. It balances resource utilization for virtual machines with unpredictable utilization patterns.
B. It integrates DRS with vRealize Operations Manager to balance workloads for virtual machines before resource utilization spikes occur.
C. It balances resource utilization based on a threshold's algorithm that runs each night.
D. It determines the best placement and balance of virtual machines based on a threshold's algorithm that runs each night in vCenter Server 6.5 Database.
【多选题】
Which two situations could cause a virtual machine to appear with (orphaned) appended to its name? (Choose two.)___
A. if a host failover is unsuccessful
B. if a virtual machine was removed from vCenter Server's inventory
C. if a virtual machine was deployed from template, and the template has been deleted
D. if a virtual machine is unregistered directly on the host
【多选题】
Which three requirements are needed to apply RAID 5 or RAID 6 erasure coding on a vSAN 6.2 or 6.5 object? (Choose three.)___
A. on Disk Format 3.0
B. Hybrid vSAN
C. All Flash vSAN
D. vSAN Advanced License
E. Stretched Cluster Configurations
【多选题】
An administrator sees the following error in the log files: Which two events could be the source of the error message? (Choose two.)___
A. vCenter Server failure
B. VXLAN failure
C. Disk array failure
D. Network failure
E. ESXi host failure
【多选题】
An administrator is attempting to access an ESXi host via the DCUI but is unable to do so. Which could be two possible causes? (Choose two.)___
A. The host in Qhas no out-of-band management capability (i.e. iLO/iDRAC).
B. The SSH service is disabled on the host.
C. Strict lockdown mode is enabled on the host.
D. Normal lockdown mode is enabled and the administrator is a member of the
E. xception User list.
【多选题】
Which two permissions are required to migrate a virtual machine with Storage vMotion? (Choose two.)___
A. Network > Move Network
B. Virtual Machine > Inventory > Move
C. Resource > Migrate powered on virtual machine
D. Datastore > Allocate Space
【多选题】
Which are three supported storage requirements for vCenter Server HA? (Choose three.)___
A. NFS
B. RDM
C. vSAN
D. VMFS
E. JBOD
【多选题】
Which are the two network requirements for a VMware vSAN 6.5 cluster? (Choose two.)___
A. Multicast must be enabled on the physical switches and routers that handle vSAN traffic.
B. vSAN requires IPv6 only.
C. All hosts must have a dedicated 40GbE NIC.
D. The vSAN network supported IPv4 or IPv6.
E. vSAN requires IPv4 only.