2011年注册会计师《财务成本管理》考试真题

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1、2011年注册会计师《财务成本管理》考试试题及答案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%10.95240.94340.93460.92590.91740.90910.90090.892920.90700.89000.87340.85730.84170.82640.81160.797230.86380.83960.81630.79380.77220.75130.73120.711840.82270.79210.76290.73500.70840.68300.65870.635550.78350.74730.713

2、00.68060.64990.62090.59350.567460.74620.70500.66630.63020.59630.56450.53460.506670.71070.66510.62270.58350.54700.51320.48170.452380.67680.62740.58200.54030.50190.46650.43390.403990.64460.59190.54390.50020.46040.42410.39090.3606100.61390.55840.50830.46320.42240.38550.35220.3220（2）普通年金现值系数

3、表期数5%6%7%8%9%10%11%12%10.95240.94340.93460.92590.91740.90910.90090.892921.85941.83341.80801.78331.75911.73551.71251.690132.72322.67302.62432.57712.53132.48692.44372.401843.54603.46513.38723.31213.23973.16993.39593.604854.32594.21244.10023.99273.88973.79083.69593.604865.07574.91734.76654.

4、62294.48594.35534.23054.111475.78645.58425.38935.20645.03304.86844.71224.563886.46326.20985.97135.74665.53485.33495.14614.967697.10786.80176.51526.24695.99525.75905.53705.3282107.72177.36017.02366.71016.41776.14465.88925.6502（3）复利终值系数表期数5%6%7%8%9%10%11%12%11.05001.06001.07001.08001.09001

5、.10001.11001.120021.10251.12361.14491.16641.18811.21001.23211.254431.15761.19101.22501.25971.29501.33101.36761.404941.21551.26251.31081.36051.41161.46411.51811.573551.27631.33821.40261.46931.53861.61051.68511.762361.34011.41851.50071.58091.67711.77161.87041.973871.40711.50361.60581.77381

6、.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10小题，每小题1分，共10分，每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为最正确的答案，在答题卡相应位置上用2B铅笔填涂相应的答案代码，答案写在试卷上无效。）1.机会成本概念应用的理财原则是（

7、　）　A.风险——报酬权衡原则　B.货币时间价值原则　C.比较优势原则　D.自利行为原则为2.下列关于投资组合的说法中，错误的是（　）　A.有效投资组合的期望收益与风险之间的关系，既可以用资本市场线描述，也可以用证券市场线描述　B.用证券市场线描述投资组合（无论是否有效地分散风险）的期望收益与风险之间的关系的前提条件是市场处于均衡状态　C.当投资组合只有两种证券时，改组合收益率的标准差等于这两种证券收益率标准差得加权均值　D.当投资组合包含所有证券时，改组合收益率的标准差主要取决于证券收益率之间的协方差3.使用股权市价比率模型进行企业价值