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【简答题】
公司现有资产总额20 000万元,现行的资本结构为:债务资本40%,年利率8%,普通股权益资本60%,共1500万股。所得税率为25%。现公司欲筹集新的资金5000万元以扩大生产。筹集新资金的方式有增发普通股和长期借款两种方式。 方案1,采用增发普通股的方式筹款,计划以每股10元的价格增发500万股; 方案2,采用长期借款的方式筹款,以10%的年利率借入5000万元。 根据财务人员测算,追加筹资后销售额可达到12000万元,变动成本率为60%,固定成本为800万元。 (5)计算方案2的每股收益。
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参考答案:
举一反三
【判断题】财务管理的内容一般包括筹资管理、投资管理、营运资金管理和利润分配管理。()
A.
正确
B.
错误
【单选题】His mother ______ the Party since 1978.
A.
joined
B.
has joined
C.
was in
D.
has been in
【多选题】利润分配的内容一般包括()。
A.
补亏
B.
提取法定盈余公积
C.
应付股东的现金股利
D.
提取任意盈余公积
E.
应付给投资者的利润
【单选题】Jangyin a lot since 1978.
A.
has changed
B.
will change
C.
changes
D.
changed
【单选题】Robots have been used in industry since ______.
A.
1960                                
B.
1978
C.
1965                              
D.
1963
【单选题】His father ______ the Party since 1978 .
A.
has been in
B.
joined
C.
was in
D.
has joined
【单选题】The little town has grown into a modern big city since 1978 and is _____ what it used to be.
A.
more than twice as big as    
B.
twice more than as big as
C.
more than twice big than     
D.
twice more than big than
【单选题】His father ______ the Party since 1978 .
A.
joined
B.
has joined
C.
was in
D.
has been in
【简答题】Great changes ______ place in my hometown since 1978. a. have been taken b. had taken c. took d. have taken
【单选题】Since 1978, many new( )have been developed in our university to meet the increasing demands of the students.
A.
disciplines
B.
entrances
C.
checks
D.
flames
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