2011年度注册会计师全国统一考试财管

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1、2011年度注册会计师全国统一考试——专业阶段考试财务成本管理试题及答案特别提示：本试题卷计算分析题第1小题可以选用中文或英文解答。如使用中文解答，该小题最高得分为8分；如使用英文解答，须全部使用英文，该小题最高得分为13分。除计算分析题第1小题外，计算分析题中的其余小题和综合题均须使用中文解答。本试题卷最高得分为105分。本科目合格分数线为60分。请考生关注下列答题要求：1．请在答题卷和答题卡指定位置正确填涂（写）姓名、准考证号和身份证件号。2．请将答题卷第1页上的第5号条形码取下，粘贴在答题卡的指

2、定位置内。3．单项选择题、多项选择题的答题结果用2B铅笔填涂在答题卡的指定位置内，用钢笔、圆珠笔填涂无效。4．计算分析题、综合题的答题结果用蓝（黑）色钢笔、圆珠笔写在答题卷的指定位置内，用铅笔答题无效。5．在试题卷上填写答题结果无效。6．试题卷、答题卷、答题卡、草稿纸在考试结束后一律不得带出考场。本试题卷使用的现值及终值系数表如下：（1）复利现值系数表期数5%6%7%8%9%10%11%12%10.95240.94340.93460.92590.91740.90910.90090.892920.907

3、00.89000.87340.85730.84170.82640.81160.797230.86380.83960.81630.79380.77220.75130.73120.711840.82270.79210.76290.73500.70840.68300.65870.635550.78350.74730.71300.68060.64990.62090.59350.567460.74620.70500.66630.63020.59630.56450.53460.506670.71070.66510

4、.62270.58350.54700.51320.48170.452380.67680.62740.58200.54030.50190.46650.43390.403990.64460.59190.54390.50020.46040.42410.39090.3606100.61390.55840.50830.46320.42240.38550.35220.3220（2）普通年金现值系数表期数5%6%7%8%9%10%11%12%10.95240.94340.93460.92590.91740.9091

5、0.90090.892921.85941.83341.80801.78331.75911.73551.71251.690132.72322.67302.62432.57712.53132.48692.44372.401843.54603.46513.38723.31213.23973.16993.39593.604854.32594.21244.10023.99273.88973.79083.69593.604865.07574.91734.76654.62294.48594.35534.23054.

6、111475.78645.58425.38935.20645.03304.86844.71224.563886.46326.20985.97135.74665.53485.33495.14614.967697.10786.80176.51526.24695.99525.75905.53705.3282107.72177.36017.02366.71016.41776.14465.88925.6502（3）复利终值系数表期数5%6%7%8%9%10%11%12%11.05001.06001.07001.

7、08001.09001.10001.11001.120021.10251.12361.14491.16641.18811.21001.23211.254431.15761.19101.22501.25971.29501.33101.36761.404941.21551.26251.31081.36051.41161.46411.51811.573551.27631.33821.40261.46931.53861.61051.68511.762361.34011.41851.50071.58091.67

8、711.77161.87041.973871.40711.50361.60581.77381.82801.94872.07622.210781.47751.59381.71821.85091.99262.14362.30452.476091.55131.68951.83851.99902.17192.35792.55802.7731101.62891.79081.96722.15892.26742.59372.83943.1058一、单项选择题（本题型共