2011ò????¨?ìê|?¨éè1¤3ì?-???￡?aê?ìa1 ???aòa?? 2??óò????¨?ìê|μ??¨éè1¤3ì?-????ê?Dèòa?à?′êéa2?à×?D??àó|μ?????ìaa2×???òaμ?ê?
°?êé?Dé??°μ?μ?????1?ê?????×?á?a2?a′ó?ò×?±?á?3ì×?￡?aìaè???×?ò?×?a21?1ì?aê?μ??￡ è?1úò???
?¨?ìê|?′òμ×ê?????
2??óò????¨?ìê|μ??¨éè1¤3ì?-????ê?Dèòa?à?′êéa2?à×?D??àó|μ?????ìaa2×???òaμ?ê?°?êé?Dé?
?°μ?μ?????1?ê?????×?á?a2?a′ó?ò×?±?á?3ì×?￡?aìaè???×?ò?×?a21?1ì?aê?μ??￡
è?1úò????¨?ìê|?′òμ×ê????ê??￡?aê?ìaaˉ1a° ??ê?????a??¨éè1¤3ì?-?? ??ê?ê±??a?120·??ó
ò??￠μ￥??????ìaaˉ1260ìaa2??ìa1·?a2±?′óìa1260·??￡??ìaóDA?￠B?￠C?￠
D????±???′e°?a2??óDò???×?·?o?ìaòaa°
1. ????èú×ê×÷?aò???D?μ?èú×ê?￡ê?a2?a?a???¨éè×ê?eμ??ìè±?êìaìá1?á?
ò?ì?D?μ????·a2ó?′?í3μ?èú×ê·?ê??à±èa2????èú×ê??óDoü?àD?μ?ì?μ??￡??
áD?÷???Da22?ê?óú????èú×ê?ù±?ì?μ?μ?ê?aˉ a°
A?￠ò?????±?éí?a?÷ì?°2??μ?èú×ê B?￠êμ??????èú×êμ??T×·?÷?òóD?T×·
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C?￠?ùóD·????ùóé????·￠?eè?3Dμ￡ D?￠èú×ê3é±??à??????
2?￠oê1??-???t2?μ???±ê?Da22?°üà¨aˉ a°?￡
A?￠?-????3¤ B?￠?????è?¨ C?￠???íòμ?ê D?￠íêè??o?ù
3?￠?3?óòμ?ê3??òò?DD?è??200íò?aa2?êà??ê3%a2ò?DD1??¨??°??ê???￠ò?
′?a2è??óòμ?òò?DD?ù?èμ?±??eoíà??￠?ù?úμú3?ê??ò?′??òò?DD?§??a2?ò?§
?????aaˉ a°íò?a?￡
A. 218.67 B. 259.43 C. 218.55 D. 218.00
4?￠?31????aí?×êò?????a2?￡í??ú4?ê?úê???è?2?′???±??eó?à??￠a2?¤????
??′óμú1?ê?aê????ê?ê???ü??μ?óˉà?60íò?aa2è??ù×?ê?ò??ê?ê?a6%a2?ò
????×üí?×êμ????μó|?????úaˉ a°íò?aò????￡
ò??aa?(P/A,6%,4)=3.4650 (F/A,6%,4)=8.3880 (F/A,6%,8)=6.3980
A. 262.48 B. 207.9 C. 75.75 D.240
5?￠?3í?×ê·?°?μ?3??úí?×ê???a1500íò?aa2′?oó???ê?ê??μ??????eá÷á??a
400íò?aa2è??ù×?ê?ò??ê?a15%,·?°?μ?êù?ü?ú?a12?êa2?ò??·?°?μ?2?????
???μ?aaˉa°íò?a?￡(P/A,15%,12=5.421)
A. 668.4 B. 892.6 C. 1200.2 D.566.4
6?￠?3í?×ê·?°??÷?êμ??????eá÷á?è???í??ùê?a2ê???????·?°?μ?2????????μa2
2￠?D??·?°?μ??-???éDDD?a2μ￥??a?íò?aa2aˉ a°?￡
ò??aa??ù×?ê?ò??ê?a10%,(P/A,10%,2)=1.7355; (P/A,10%,6)=4.3553
(P/F,10%,2)=0.8264
260
1 2 3 ?-?- 8
0
400
A. 335.8íò?aa2?éDD B. a3125.7íò?aa22??éDD
C. 241.6íò?aa2?éDD D. 760íò?aa2?éDD
7?￠ó??????2ì?í?×ê??ê??ú?T1?μ?±?á?ê?aˉ a°?￡
A. ?ù×?ê?ò??ê B. ???eá÷è?
C. ???eá÷3? D. ?????eá÷á?
8?￠??óúò???ì??¨μ?í?×ê·?°?a2è??ù×?ê?ò??ê±?′óa(chǎn)2?òaˉ a°?￡
A. 2????????μó?2????ú2?ê?ò??ê?ù±?′ó
B. ?ˉì?í?×ê??ê??ú±?′ó
C. 2????????μ±?D?a22????ú2?ê?ò??ê±?′ó D. 2????????μ±?′óa(chǎn)22????ú2?ê?ò??ê±?D?
9?￠í?×êê?ò??êê?ò????2ì?2????à????±êa2óè??êêó?óúaˉa°μ?1¤3ì?¨éè·?°?
????oíí?×ê?-??D§1??à???￡
A. í?×ê?-??D§1?±è???÷è·
B. 1¤ò??òμ￥??éú2ú?é??±??ˉ2?′ó
C. ?t??í?×ê????
D. ?è?a1¤oó??DD?éDDD??D??
10?￠?￠?3éú2úD??¨éè?????êéè??éú2ú?üá|?a20íò??a2?ê1ì?¨3é±??a1000íò
?aa22ú?·?????úê??????a2000?aa2?????é±?3é±??a1600?aa2óa(chǎn)òμ?°?e?°
???ó?a200?a/???￡?òó?éú2ú?üá|à?ó??ê±íê?μ?óˉ?÷??oaμ??aaˉ a°?￡
A. 26.3% B. 25% C. 40% D. 54.23%
11?￠?ú??DDμ￥òò?????DD?·???ê±a2è?1??÷òa·???í?×ê′óD???·?°?×ê?e??ê?
?üá|μ?ó°?ìa2ò?°???ó?aˉ a°?a·?????±ê?￡
A.í?×ê??ê??ú B.?????μ
C.FIRR D.FNPVR
12?￠2??????????eá÷á?±í·′ó3?????????ú?÷?êμ?í?×ê?￠èú×ê???-óa(chǎn)???ˉμ?
???eá÷è?oíá÷3?a2ó?óú????à???óˉóà×ê?ea2·???????μ?aˉ a°?￡
A.óˉà??üá| B.3￥???üá|
C.×ê±??eê?ò??ê D.2???éú′??üá|
13?￠?úê?1¤?×??a2?÷òaóé????í?×ê??3Dμ￡μ?1¤×÷ê?aˉ a°?￡
A. ê?1¤×?±?ó?ê?1¤1y3ì B. ?￠1¤?éê?
C. ê?1¤×é?ˉéè?? D. éú2ú×?±?
14?￠?óòμ?ùê1ó?μ?éè±??úê1ó?ò???ê±??oó?á·￠éú??DD1ê??a2?-DTàíoóó??é ?ìD?ê1ó?a2?a??DTàíê?óúaˉ a°?￡
A. óDD??￥?eμ???2?213￥ B. óDD??￥?eμ?íêè?213￥
C. ?TD??￥?eμ???2?213￥ D. ?TD??￥?eμ?íêè?213￥
15?￠?ú?ùéè?ùμ?μ?éè±?μ?ê?è??àí?μ?ì??t??a2éè±?×aáTó?1o??μ??-??±è??
ê???×aáT3é±?oí1o?ò3é±???DD±è???￡óéóú?????óòμ??òaòàà?èó′óD??é?é?ù
μ??°a2°′2??????è1??¨a22??ü??è?3é±?μ?2?·?ê?aˉ a°?￡
A. ×aáTéè±?μ?×a?e B. 1o?òéè±???ìáμ????é·?
C. ?è??1o?òéè±?μ?′??? D. ?è??1o?òéè±?μ?à??￠
16?￠?3ê?1¤?óòμ?a′ó×aáT1???×aè?ò?ì¨ê?1¤?úDμéè±?a2éè±??????a50íò?aa2
×a?ú5?êa2???ê?ê???§??×a?ea2?????ê?a10%a2?òó??ê?e·¨??????ê?1¤?ó
òμ???êó|?§??μ?×a?e?aaˉ a°íò?a?￡
A. 13.19 B. 11.99 C. 18.86 D. 15.54
17?￠?ú?¨éè?????Da22éó????μ1¤3ììá???¨éè?????-??D§1?μ?1??ü?·?ú?aaˉa°?￡
A. ê?1¤?×?? B. êμê??×??
C. ê1ó??×?? D.1???ó?éè???×??
18?￠?-1y??2ú?·2??tμ????μ·???a2ê1????2??tμ????μ?μêy???é?ü?÷?üóú1a2
??áD?????D2??üè·?¨?a???????óμ?ê?aˉ a°?￡
A. F/C?μ????μ?1|?ü B. ¨SC=(C-F)?μ′óμ?1|?ü
C. ?′?óμ?1|?ü D. ?êìa?àμ?1|?ü
19?￠?3ê?1¤?óòμó?òy??ê?1¤1¤ò?a2?¤???ê1¤3ì2úá??a10000á￠·??×?￡?×1¤
ò?μ??ê1ì?¨3é±??a300íò?aa2μ￥??1¤3ìá?±??ˉ3é±??a0.8?aa?òò1¤ò?μ??ê1ì
?¨3é±??a600íò?aa2μ￥??1¤3ìá?±??ˉ3..