資本經(jīng)營(yíng)復(fù)習(xí)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(guò)向基金管理公司申購(gòu)和贖回實(shí)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(xiàng)。A市場(chǎng)占有率的提高并不代表規(guī)模經(jīng)濟(jì)的實(shí)現(xiàn)B增強(qiáng)市場(chǎng)勢(shì)力，獲取壟斷利潤(rùn)是并購(gòu)的重要原因C市場(chǎng)占有率的提高建立在不規(guī)模經(jīng)濟(jì)上，并購(gòu)產(chǎn)生負(fù)效應(yīng)D并購(gòu)后成功組合，提高市場(chǎng)份額后，該理論才能成立3

23、.證券市場(chǎng)的投資風(fēng)險(xiǎn)由（C）承擔(dān)A.銀行B.證券公司C.投資者D.籌資者4.并購(gòu)可以增強(qiáng)企業(yè)對(duì)市場(chǎng)的控制，減少競(jìng)爭(zhēng)對(duì)手，增加企業(yè)長(zhǎng)期獲利的機(jī)會(huì)，這是（C）的觀點(diǎn)A.交易費(fèi)用理論B.效率理論C.市場(chǎng)勢(shì)力理論D.稅負(fù)效應(yīng)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(shí)體地位，這種做法叫做（A）。A.兼并B.合并C.并購(gòu)D.收購(gòu)6.固定資產(chǎn)二次抵押屬于（C）。A.信貸B.優(yōu)先債C.次級(jí)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(quán)參與B.合資企業(yè)C.研發(fā)伙伴關(guān)系D.許可證轉(zhuǎn)讓8.為了鼓勵(lì)資本的流動(dòng)，加快開放市場(chǎng)步伐，各國(guó)政府之所以相繼修訂了反壟斷的法律條文，是因?yàn)榉磯艛喾ǎ―）。A.有利于降低成本B.有利于加強(qiáng)研究和開發(fā)C.有利于公平競(jìng)爭(zhēng)D.可以防止形成價(jià)格壟斷9.上市公司股票回購(gòu)所對(duì)資本結(jié)構(gòu)的調(diào)整，是指（A）。A提高資產(chǎn)負(fù)債率，利用財(cái)務(wù)杠桿，增強(qiáng)公司未來(lái)盈利能力B.降低資產(chǎn)負(fù)債率，利用財(cái)務(wù)杠桿，增強(qiáng)公司未來(lái)盈利

25、能力C.降低所有者權(quán)益，提高負(fù)債總額，增加公司利潤(rùn)D.提高所有者權(quán)益，提高負(fù)債總額，增加公司利潤(rùn)10.下列選項(xiàng)中，（C）項(xiàng)不是資產(chǎn)剝離的動(dòng)因。A.適應(yīng)經(jīng)營(yíng)環(huán)境的變化B.實(shí)現(xiàn)企業(yè)的真正的真實(shí)價(jià)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(rùn)。21托管經(jīng)營(yíng)的受托方是（B）。A.自然人承包B.必須是法人C.必須經(jīng)委托方認(rèn)可D.必須經(jīng)上級(jí)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(shí)體地位的做法叫(A)。A.兼并B.合并C.并購(gòu)D.收購(gòu)23.租賃經(jīng)營(yíng)最基本的分類是按（B）進(jìn)行的。A.租賃主體B租賃性質(zhì)C.租賃資產(chǎn)的來(lái)源D.租賃是否附帶服務(wù)24.根據(jù)我國(guó)《公司法》規(guī)定，除國(guó)企改建為股份有限公司外，設(shè)立股份有限公司應(yīng)當(dāng)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(jīng)營(yíng)的風(fēng)險(xiǎn)小于并購(gòu)的理由是（AD）。26.A.發(fā)現(xiàn)決策錯(cuò)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(gòu)的過(guò)渡形式26.杠桿租賃的特點(diǎn)有（ABCD）。A.設(shè)備價(jià)值大，單個(gè)出租人不敢投資B.租金低C.涉及當(dāng)事人多，簽訂協(xié)議多D.手續(xù)繁瑣復(fù)雜27.在債權(quán)債務(wù)調(diào)整后的金融關(guān)系的管理中，應(yīng)最大限度地采用（D.市場(chǎng)）。A.混和模式B.組合模式C.行政模式D.市場(chǎng)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(wù)獨(dú)立出來(lái)上市B..已上市公司子公司業(yè)務(wù)獨(dú)立出來(lái)上市C..

49、未上市公司將子公司業(yè)務(wù)獨(dú)立出來(lái)上市D..未上市公司將部分業(yè)務(wù)獨(dú)立出來(lái)上市29.選擇什么樣的目標(biāo)企業(yè)做并購(gòu)對(duì)象的標(biāo)準(zhǔn)有（ABCD）。A.行業(yè)標(biāo)準(zhǔn)B.管理質(zhì)量標(biāo)準(zhǔn)C.經(jīng)營(yíng)狀況標(biāo)準(zhǔn)D.財(cái)務(wù)狀況標(biāo)準(zhǔn)30.為并購(gòu)活動(dòng)的稅賦效應(yīng)提供機(jī)會(huì)的途徑有（BC）。A.提高自由現(xiàn)金流量B.增加資產(chǎn)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(dá)國(guó)家，并購(gòu)的支付方式，現(xiàn)金支付正逐漸代替股票支付。（錯(cuò)）2.融資成本包括支付給債權(quán)人的利息，但支付給