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未知题型

根据以下材料,回答1-5题
某农业企业为上市公司,适用企业所得税率25%。2014年底,企业所有者权益总额为25000万元,其中:股本1600万股,每股1(元;资本公积5000万元;盈余公积3000万元;未分配利润1000万元。2015年2月,企业向银行申请三年期借款2000万元,年利率为10%,每年付息一次,到期一次还本,支付借款手续费20万元。5月,企业扩股增资,新发行股票300万股,每股10元,支付发行费150万元。2015年底,企业按每股1元向股东支付现金股利。
下列属于该企业权益资金的有()。
请帮忙给出每个问题的正确答案和分析,谢谢!

A.发行股票
B.盈余公积
C.未分配利润
D.银行借款
该企业的留存收益包括()。A.股本
B.流动资产
C.盈余公积
D.未分配利润
该企业2015年2月银行借款的资金成本为()。A.7.5%
B.7.58%
C.10%
D.10.10%
该企业2015年5月新发行股票的资金成本为()。A.8%
B.8.42%
C.10%
D.10.53%
该企业的资金占用费包括()。A.银行借款利息
B.银行借款手续费
C.股票现金股利
D.股票发行费
【参考答案】

问题 1 答案解析:ABC
本题考查企业财务管理的内容。权益资金可以通过向投资者吸收直接投资、发行股票、企业内部......

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相关考题

未知题型
Questions 1 to 5 are based on the following passage:
People say that money cannot buy happiness. This was true for Howard Hughes. (76) He was one of the richest and most powerful men of his timE.He bad everything: good look success, power, and a lot of money. But he didn ’t have lave or friendship because he couldn’t buy them. All his life he used his money to control everything and everyone around him. In the end, he lost control of everything, even himselF.
Howard Hughes was born in 1905 in Houston, Texas. His father started the Hughes Tool Company. He was a workaholic (工作狂)and made a lot of money. He bought everything he wanteD.He even gave money to schools so Howard could get into them. From his father, Howard learned to be a successful but merciless businessman. Hughes’ s mother, Allene also had a big influence on his lifE.Howard was her only chilD.She protected him and gave him everything. Unfortunately Allene had mental problems. (77)She was afraid of germs and diseases. She was obsessed with Howard&39;s health,and he became obsessed win it too.
Allene died when Howard was 16 years olD.Two years later his father dieD.Hughes inherited the Hughes Tool Company. Then he married Ella RicE.He and Ella moved to Los Angeles, CaliforniA.It was there that Howard Hughes began to become a legend (传奇人物). Hughes began to invest his money in movies. He became an important producer soon after he moved to CaliforniA.He worked hard, but he also played harD.He became obsessed with power and control. When he couldn’t get something legally, he gave money politicians and businessmen so they would help him. He owned a lot of businesses, including airplane companies, a movie studio (制片厂), Las Vegas hotels, gold and silver mines, and radio and television stations. Once he bought a television studio so he could watch movies all night He also bought a hotel because he wanted to stay in his favorite room for one weekenD.
Accordign to the passage ,Howard Hughes was hot _____.
A.good-looking
B.wealthy
C.friendly
D.powerful
Which of the following about Hughes' father is NOT TRUE?A.He started the Hughes Tool Company.
B.He liked to spend money.
C.He worked harD.
D.He drank alcohol a lot.
The word obsessed in Paragraph 2 probably means_____ .A.troubled
B.reduced
C.related
D.informed
Howard Hughes' parents died _____.A.when he was 16 years old
B.before he was 19 years old
C.after he got married
D.after he moved to California
From the passage, we learn what Mr. Hughes lacked in his life was _____.A.education
B.love
C.money
D.good looks
请帮忙给出每个问题的正确答案和分析,谢谢!
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