流动资产管理考试试题.pdf
1（B）（0（D）Bc3（A）（O（D）Bc4ID5.20000040010%1000 2000 3000 1000 B(200000/40000：X400=2000 6A210040012(A)12(B)6(O 3(D)4 B7A1*18C(Conditions)(A)(B)(O(D)CABCDE96J 102/10.N/20”6JJ 156J 20(A)(B)(O(D)D10（D）A11（A）（B）（0（D）DXXXA1520000040010%,1（A）1000 1600（C）2000 （D）2300 C ii-x 200000 x 400/10%=40000（=200000/40000*400=2000 16C14XX1AC 3(1ABCEABCE4(A)(0(D)ABCX5)o(A)(B)(0(D)BC6ACDJ7（1（B）（0（D）AB8（B）（0（D）AB9）o（D）AB（E）12（1AB13ABCDABCDABC.D1（1ABCD15ABCD1（X）2（X）3(X)4(V)5.(V)6(V)7(V)8(X)”19(X)10(V)cZ11 O()(X)1 A.B,(1)A3600601005250(2)B400050051010288(4)18%(1)A(100-60)X3600=141000 B(540-500)X4000=160000 160000 144000=16000 (2)(120000 1SOOO)X 18%=18360 B ABvX5a0=120000 C2360002001620(1)(2)(3)(4)(1)(2X36000X20)/16)1/2=300 (2)(2X36000X20X16)1/2=4800(3)=300X2004-2=30000(4)360004-300=120 3.10%3080020%,251%2/20.1/30,n/405%,1%,1.2%,30%2040%30(1)S00X5%X20%=8 20X30%+30X40%+40X30%=30 800X(1+5%)X(1-20%)/360X30 800X(1 20%)/360X25=11.56 (3)=11.56X1O%=1.156 800X5%Xl%=0.4(5)S00X(1+5%)X1.2%-800Xl%=2.08 (6)=800X(1+5%)X30%X2%+800X(1+5%)X4O%X1%=8.4 (7)1.156+0.4+2.08+&4=12.036 (8)(1)(7)=-4.036 0.4:36025000050010%(1)(2)(3)（1）2x250000 x500=50000（2）2000%0 x 10%=5ooo（250000/50000）X500=2500 （50000/2）X 10%=2500 2 000 3）50000=5 欢=360/5=72 5101008,16%N/25,30N/4O,14%：4536090c（1）（2）（1）1000000/360=2777.78 =2777.78X30X0.8=66666.72 110/360=3055.56 3055.56X45X0.8=110000.16 110000.16-66666.72=43333.41 360/90=4100000X10X0.8/4=200000（110000X10X0.8/4=220000（220000-200000=20000 13333.44+20000=63333.44 （2）=10X（1-0.8）=20000 =10X4%=4000 =63333.44X16%=10133.35 =200001000 10133.35=5866.65 63600kg,102025 10030kgo50 0.10 60 0.20 70 0.40 80 0.20 90 0.10(1)(2)(3)(4)2x3600 x251)20=95(kg)360095=38(2)50X0.1+60X0.2+70X0.4+80X0.2+90X0.1=70(kg)70+30=100(kg)(3)TC(B=0)=(80-70)X0.2+(90 70)X0.1)X 100X38+0X20=15200 TC(B=10)=(90-80)X0.1X100X38+10X20=4000 TC(B=20)=0X 100X38+20X20=400 20kg(95/2)X 10+20X10=675
