| [ | |
| { | |
| "id": "corporate_finance_0", | |
| "question": "你去年以每股92.07美元的价格购买了一份票息率为3.5$\\%$的优先股，你的股票现在的市场价格是96.12美元，你过去1年的收益率是多少____。", | |
| "A": "0.085", | |
| "B": "0.092", | |
| "C": "0.082", | |
| "D": "0.095", | |
| "answer": "C" | |
| }, | |
| { | |
| "id": "corporate_finance_1", | |
| "question": "某投资项目的年营业收入为600000元，年经营付现成本为400000元，年折旧额100000元，所得税税率为25$\\%$，该项目的每年经营现金净流量为____。", | |
| "A": "75000元", | |
| "B": "100000元", | |
| "C": "175000元", | |
| "D": "250000元", | |
| "answer": "C" | |
| }, | |
| { | |
| "id": "corporate_finance_2", | |
| "question": "AAA公司是一家经营稳健、处于成熟阶段的公司。预计未来销售收入将永久保持稳定在每年23500000元，可变成本销售收入的60$\\%$，公司税率40$\\%$,该公司每年末将把所有盈利都作为股利发放。该公司的负债权益比率为0.45。公司无杠杆的权益要求回报率为17$\\%$，债务的税前成本为9$\\%$，用WACC方法对公司进行估值为____。", | |
| "A": "3888万", | |
| "B": "3788万", | |
| "C": "3988万", | |
| "D": "3688万", | |
| "answer": "B" | |
| }, | |
| { | |
| "id": "corporate_finance_3", | |
| "question": "某人退休时有现金10万，拟选择一项汇报比较稳定的投资，希望每个季度能收入2000元补贴，那么该项投资的有效年利率为____。", | |
| "A": "2%", | |
| "B": "8%", | |
| "C": "8.24%", | |
| "D": "10.04%", | |
| "answer": "C" | |
| }, | |
| { | |
| "id": "corporate_finance_4", | |
| "question": "考虑所得税影响时，项目采用加速折旧法计提折旧，计算出来的方案净现值比采用直线法计提折旧计算出来的净现值____。", | |
| "A": "大", | |
| "B": "小", | |
| "C": "一样", | |
| "D": "不能确定", | |
| "answer": "A" | |
| } | |
| ] |