[
 {
  "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"
 }
]