物流企业财务管理(复习资料)

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9、理总论）一、单选题1, 企业的财务活动是指（ D）A,货币资金收支活动，B ,分配活动，C,资金活动，D ,资本金投入和收益活动2，企业同其投资者之间的财务关系反映的是（A）A,经营权与所有权关系，B ,债权债务关系，C,投资与受资关系，D ,债务债权关系3，企业同其债权人之间的关系是（D）A,经营权与所有权关系，B ,债权债务关系，C,投资与受资关系，D ,债务债权关系4，企业同其被投资单位的财务关系反映的是（C）A,经营权与所有权关系，B ,债权债务关系，C,投资与受资关系，D ,债务债权关系5，企业同其债务人之间的财务关系反映的是（B）A,经营权与所有权关系，B ,债权债务关系，C,投资

10、与受资关系，D ,债务债权关系6，现代财务管理的最优目标是（C）A,利润最大化，B ,每股股利最大化C,企业价值最大化，D ,风险最小化7，财务管理中，对现金留有一定的保障储备，是（C ）的具体应用。A,资金优化配置原则，B ,货币的时间原则，C,弹性原则，D ,收支平衡原则8，在财务管理的法律环境中，公司法属于（D ）A,财务法律法规B ,合同法律法规C,税务法律法规，D ,企业组织的法律法规二，多选题1 ，物流企业的财务关系包括（ABCDE ）A ，企业同其所有者之间的财务关系，B ，企业同其债权人之间的财务关系C ，企业同其被投资单位的财务关系，D ，企业同其债务人之间的财务关系E ，企

11、业同其职工之间的财务关系2，财务管理环境涉及的范围很广，其中最主要的是（ACE ）A ，金融市场环境，B ，自然环境，C ，经济环境，D ，国际环境，E ，法律环境3，广义的金融市场是指一切资本流动的场所，其中最主要的是（ABCDE ）A ，有价证券的买卖，B ，票据承兑和贴现，C ，生产资料的产权交换，D ，黄金和外汇的买卖E ，货币借贷4，金融市场对企业理财的作用表现为（ABCE ）A ，金融市场是企业筹资和投资的场所B ，企业通过金融市场可以根据自身运营的需要进行长短期资金的相互转化。ullstrictlyruleparty isallmemberscommonresponsibilit

12、 y, must impl ementation to ea chbra nchand each name members.3 . Playa vanguarda nd exemplary rol e in life.Keeptothe corre ct politi cal ori entation,politicalsensitivityandnds ofwrongthoug ht,wrong w ords anddee ds.(2)firmlyestablishconsci ousnessofthe party,the partymember'sconsciousne ss.Fo

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14、in mindthathe is aCommunist,stre ngthe n partyspirit, listening part y,party, party, party,party partyguarding party,atthe party,t hepartyforthe party.(3)strengtheningthe consci ousness oftheparty' s pur pose. Focus onpeople's conce ption of some partymembers,lack ofse nse ofservice ,do notc

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17、lmembers consciously reon alty Constit utionand party r ulesa nd unifythe XIseries ofimportant spee ch,Gech lear ning seriest o dee penchreadi ng(2016version) aunderstand XI GeneralSe cretary serie s importa ntspeech ofbasic spirit,learuling a ctingpoliticalnewd of"gravityXiamovedeas,m oralchar

18、acter,conservation relatehistory conditions Xiaparty ruling actid thework ;(5)insisted i nnovation,andcoordination,and green,a nd ope n,and shared development isrelaticonce ptnewt hought new strategyofban Fujia nwork duringadv ocate of "fourgrassroots" "immediately ondo" "dr

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20、irit,accor conditi ons, rights andobligations ofpartymembers,bedingto distip Chi nadeve lopmep changed",and "i nnovation me chanism", i mportantthoug,accordi ngtone wdevel opmentconce ptdojob;(6) practind strengthe nthe- Ll. - o cialistcorevaluepartyspirit,fulfills ts,prom ote Sociari

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24、ls is national prosperity, andnationalrevitalization, andpe ople happiness;(3)China features Socialisti s achieved Chi nese greatrevival ofway,enhanced r oad confi dence, a ndtheory confidence,a nd systemconf ide nce; (4) "foura full"Strategylayout is newofullstrictlyruleparty isallmembers

25、commonresponsibilit y, must impl ementation to ea chbra nchand each name members.3 . Playa vanguarda nd exemplary rol e in life.Keeptothe corre ct politi cal ori entation,politicalsensitivityandnds ofwrongthoug ht,wrong w ords anddee ds.(2)firmlyestablishconsci ousnessofthe party,the partymember'

26、;sconsciousne ss.Focus on some party members sense of organizati onand di sci pline ,theydonotpartici pate in theOrganizatinotpla y avanguarda nd exemplary rol e,somedon'tevenmention mem bershi p,failtomakea disti nction betwee n rightand wrong, failingtoobsrevepol iticaldi sci pline andrules,a

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28、 nse ofservice ,do notcareforthemasse sdi dnottakethe i nitiative,and some eve n hurt publicinterests,ng,and soon.Bearing in mi ndt he fundamentalpur pose ofse rving, tp people at heart,close tiebeki nd topracticalactions t owin thetr ustand supportofthe massectici ng theS ocia listcore value.- 一s.F

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30、ion PartyruleSystemlearning understa.-I .-basi ccontentCPC t heCPCdiC ，金融市场为企业的财务管理活动提供各种金融服务D ，为企业在相应空间内自主经营提供了法律上的保护E ，金融市场可以为企业理财提供相关的信息5，与企业财务管理有关的经济方面的法律包括（ABCDE ）A ，企业组织的法律法规，B ，合同法律法规，C ，税务法律法规，D ，财务法律法规，E ，全国统一的企业会计6，影响企业财务管理的宏观经济因素有（ABCE ）A ，经济周期，B ，通货膨胀，C ，政府的经济政策，D ，企业内部整改，E ，汇率变化7，财务管理的原

31、则一般包括（ABCDE）A ，资金优化配置原则，B ，弹性原则，C ，收益与风险均衡原则，D ，货币的时间价值原则，E ，收支平衡原则三，填空题1 ，企业的财务活动包括哪四个方面：筹资，投资，资金运营，利润分配活动2，物流企业管理的目标可以概括为：生存，发展，获利3，金融市场按交易对象的不同可以分为：资金，外汇，黄金4， 短期资本市场是指期限不超过一年的资金交易市场，因为短期有价证券易于变成货币或作为货币使用，所以也叫：货币市场5， 长期资本市场是指期限在一年以上的股票和债券交易市场，因为发行股票和债券所筹集的资金主要用于固定资产等资本品的购买，所以也叫：资本市场6，金融市场的组成是由（3 个

32、） ：主体，客体，参加人7，影响企业财务管理活动的法律法规有（3 个） ：企业组织的法律法规，税务法律法规，财务法律法规8，企业的价值只有在（风险 ）和（报酬 ）取得比较好的均衡时才能达到最大。四，名词解释1 ， 财务活动：企业财务活动是以现金收支为主的企业资金收支活动的总称。包括资金的筹集、投放、耗费、收入和分配等一系列经济内容。2，财务关系：是指企业在组织财务活动过程中与各有关方面发生的经济利益关系3，财务管理：指根据财经法律法规制度，运用特定的量化分析方法，组织企业的业务活动，处理财务关系的一项经济管理工作4， 企业价值最大化：是指通过对企业的科学管理，财务上的合理经营，采用最优的财务政

33、策，充分考虑货币的时间价值，风险和报酬对企业的影响，要保证企业长期稳定发展的基础上使企业总价值达到最大。5，财务管理环境：又称理财环境，主要是指对企业财务活动产生影响的企业外部条件。6，财务管理原则：也称理财原则，是指人们对财务管理活动共同的、理性的认识，它是从企业理财实践中抽象出来并在实践中得到证实的行为规范。五：简答题1 ，简述企业的财务活动？答：包括4 个方面：1 ） ，筹资活动：2）投资活动；3）资金运营活动；4）利润分配活动。这四个方面是相互依存，相互联系的2，简述企业的财务关系？答：包括7 个方面：1）与投资者之间的财务关系；2）与被投资者之间的关系；3）与债权人之间的财务关系；4

34、）与债务人之间的财务关系；5 ）企业内部各部门之间的财务关系；6 ）物流企业与职工的财务关系；7）与税务机关之间的财务关系ullstrictlyruleparty isallmemberscommonresponsibilit y, must impl ementation to ea chbra nchand each name members.3 . Playa vanguarda nd exemplary rol e in life.Keeptothe corre ct politi cal ori entation,politicalsensitivityandnds ofwrongt

35、houg ht,wrong w ords anddee ds.(2)firmlyestablishconsci ousne ss ofthe party,the partymember'sconsciousne ss.Focus on some party members sense of organizati onand di sci pline ,theydonotpartici pate in theOrganizatinotpla y avanguarda nd exemplary rol e,somedon'tevenmention membershi p,failt

36、omakea disti nction betwee n rightand wrong, failingtoobsrevepol iticaldi sci pline andrules,a nd soon. Always keepin mindthathe is aCommunist,stre ngthe n partyspirit, listeni ng part y,party, par ty, party,party partyguarding party,atthe party,t hepartyforthe party.(3)strengtheni ngthe consci ousn

37、ess oftheparty' s pur pose. Focus onpeople's conce ption of some partymembers,lack ofse nse ofservice ,do notcarefort hemasse sdi dnottakethe i nitiative,a nd some eve n hurt publicinterests,p people at heart,close tiebeki nd tope ople,depracticalactions t owin thetr ustand supportofthe mass

38、ectici ng theS ocia listcore value.- 一s.Focus on do not observe stris,knowledg eout ofdev_> eadi ng practi, cew,leargnmorue,otion, talkabouteI - better, more strictrequirthics,g ood faith isements,hig her,nd someev enval ue di stortions, moralmiovethe i deol ogical and politi calquality a1. Const

39、it ution PartyruleStrengtheningmoral.> .-Systemlearning understabasi ccontentnternalize the core val uesinto consciousacti on, wit h exemplarynization system,beha viorinflue nce and lead people.(5) setup i . 一一 and partyofCentralOrganizaticeof promoti ng reform,develceorga nization, a nd partycon

40、ce ptnewt hought new strategyofban Fujia nwork duringadv ocate of "fourgrassroots" "immediately ondo" "drop""weak birdfirst fly" andthe in Na npi ng resear 一 epunderstandingofthe party's natearn a do"lear ning arra ngements ofspecificpr ogrammeand Iur

41、e,purpose ,guidi ng princi ples,g oals, organization, good stylonshi p Chinadeve lopmep changed",and "i nnovation me chanism", i mportantthougBoar dlear ninge ducation impleme ntation programme spirit,accor e, grasp conditi ons, rig htsand obligations ofparty members,be,accordi ngtone

42、 wdevel opmentconce ptdojob;(6) practiht, Mastera nd strengtheceli ne Socialistcorevaluenthepartyspirit,fulfills ts,prom ote Socidingto distiaring inmind has targetedoatvh, ,clear qualifiednd Chinese traditi onalvirtueoblem ofre quirem nts,end conditi ons.nsure learni ng educati on made effectivenes

43、s, prLearning the codeplinary regulations,tnanceaself-di sci plinestandardsh spiritarmed mind,ctice,a nd Promote the worka nd bequalified partymembers a nd le arning arrangements areherengs",masteringvari ousty pes ofdisci plinaryoffencea nd punishme ntprovi sions.2. serie s spokeby makes thefo

44、llowiLearni ng requirements,-I 一- .-dto t heba sicre quireme nts.Mai n understand master following aspect scontent :(1) idealfaithis Communists spiritSha ngof"cal cium",setrig ht of worl dview, andOutlookon life,andvalues;(2) China dream is nationalofdream,and nationalofdre am,and pe opl e

45、 ofdream, i s Chi nese modernyilai m ost greatofdreamcore E ssentials is national prosperity, andnationalrevitalization, andpe ople happiness;(3)China features Socialistiachieved Chi nese greatrevival ofway,enhanced r oad confi dence, a ndtheory confidence,a nd systemconfide nce; (4) "foura ful

46、l"Strategylayout is newof3，简述股东财富最大化作为企业财务管理目标的优缺点？答：优点：可以为股东创造更多的财富；缺点： 1）适用范围有限，只能适用于上市公司；2 ）在很大程度上不属于管理当局可控制的范围之内，财务人员的行为不能有效的影响股东财富；3） 仅仅反映了企业所有者的利益和要求，对其他关系的人的利益重视不够。4，金融市场对企业理财的作用有哪些？答： 1）金融市场是企业筹资和投资的场所；2）企业通过金融市场可以随时进行长短期资金的转化；3）金融市场便利企业从事财务管理活动；4）金融市场可以为企业理财提供相关的信息5，政府的经济政策有哪些基本特征？答： 1

47、）间接性与直接性相结合；2）集经济、法律和行政手段于一体；3）稳定性与变动性相6，财务管理的原则是什么？答： 1）资金优化配置原则；2）收支平衡原则；3）弹性原则；4）收益与风险均衡原则；5）货币时间价值原则根据大纲补充1 ，物流企业的主要功能：基础性服务；增值服务；物流信息服务2，金融市场的分类及组成？3，财务管理是物流企业的主要功能之一？答： 在市场经济条件下，物流企业是以营利为目的的经营单位，因此资金对于企业来说非常重要，但最重要的是资金的运动。物流企业在经营过程中，一方面不断购进和售出物资，另一方面表现为资金的支出与收回，随着企业经营活动的不断进行，则产生了不断的资金收支情况。物流企业

48、资金的这种运动构成了企业经济活动的一个独立方面，这便是物流企业的财务活动。4，在财务管理中保留一定弹性空间的原因？答： 1 ）财务管理活动所处的环境是复杂多变的，受各种客观因素的影响，这就使企业财务管理活动存在客观的不确定性2 ） 财务人员的业务素质和综合能力不可能达到理想的境界，因而在管理中可能会出现失误。3 ）财务预测，财务决策和财务计划的编制都是对未来情况发展趋势所做出的大致规划，不可能与实际完全相符合5，财务管理总目标的几种形式？答： 利润最大化：这种观点认为；利润代表了企业新创造的价值，利润越多则说明企业的价值积累越多，越接近企业的管理目标；每股利润最大化：应该把企业实现利润同股东投

49、入的资本进行比较，以此来说明企业的盈利水平。股东财富最大化：经营者最大限度的谋求股东或委托人的利益，而股东或委托人的利益目标是使企业财富最大化。从而要求经营者通过财务上的合理经营，为股东创造更多财富。企业价值最大化：通过对企业的科学管理，财务上的合理经营，采用最优的财务政策，充分考虑倾向的时间价值、风险和报酬对企业的影响，在保证企业长期稳定发展的基础上使企业总价值达到最大。pe ople,des,knowledg eout ofdevotion, talkaboutebetter, more strictrequirconce ptnewt hought new strategyofban F

50、ujia nwork duringadv ocate of "fourgrassroots" "immediately ondo" "drop""weak birdfirst fly"and the i n Naepunderstandingofthe party's natnpi ng resear chstudyearn a do"lear ning arra ngements ofspe cificpr ogrammeand I Boardlearure,purpose ,guidi ng

51、princi ples,g oals, organization, good style, graspninge ducation impleme ntation programme spirit,accor conditi ons, rights andobligations ofpartymembers,bedingto distip Chi nadeve lopmep changed",and "i nnovation me chanism", i mportantthoug,accordi ngtone wdevel opmentconce ptdojob

52、;(6) practind strengthe nthe- Ll. - o cialistcorevaluepartyspirit,fulfills ts,prom ote Sociaring inmind has targetedoatvh, ,clear qualifiednd Chinese traditi onalvirtueoblem ofre quireme nts,end conditi ons.nsure learni ng educati on made effectiveness, prLearningthe codeplinary regulations,twithXI

53、GeneralSecretary serina nce and soon, masteringself-di sci pline standardsh spiritarmed mind,i de practice,a nd Promote the worka nd be qualified partymembers angs",masteringvari ousty pes ofdisci plinaryoffencea nd punishmeby makes thefollowi ng specifi cprogramXI Ge neralSecretaryseries impor

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55、onalofdre am,and pe opl e ofdream, i s Chi nese modernyilai m ost greatofdream, core E ssentials is national prosperity, andnationalrevitalization, andpe ople happiness;(3)China features Socialisti s achieved Chi nese greatrevival ofway,enhanced r oad confi dence, a ndtheory confidence,a nd systemco

56、nf ide nce; (4) "foura full"Strategylayout is newof第二章（财务管理的价值观念）1 ，货币时间价值是指没有风险和通货膨胀条件下的（ A, C, 2，某物流公司年初购买债券货币时间价值是指没有风险和通货膨胀条件下的（BD 某物流公司年初购买债券,企业的销售利润率，,社会平均资金利润率12 万元，利率为6%，单利计算，则第4 年年底债券到期时的本利和是（C ）A ， 15 12万元B3，某物流公司现在存入银行3 12 万元 C ， 14 88 万元D ， 2 88 万元1500 元，利率为10%，计算5 年后的终值应用（A）来计

57、算？A ，复利终值系数；C ，年金终值系数；4，普通年金就是指（A ，先付年金；,复利现值系数;,年金现值系数B ，后付年金；C ，递延年金；D ，永续年金5, A方案在3年中每年年初付款 1000元，B方案在3年中每年末付款1000元，则二者在第3 年年末时终值相差（C ）A ， 1331 ；B ， 313；C ， 331； D ， 133 16，最初若于期没有收付款项，距今若干期后发生的每期期末收付款项的年金被称为（D）A ，普通年金；B ，永续年金；C ，先付年金；D ，递延年金8，某物流公司在5 年内每年年初存入银行1000 元，利率8%， 5 年后该公司可获得的款项是（ C）A ， 6111 元；B ， 7203 元； C ， 6336 元；D ，