Chapter 15: Practice Tests
15.1 The difference in hearing loss between men and women is thought to be due to
A.similar factors that reduce the maximum lifespan of men.
B.exposure to environmental noise in male-dominated occupations.
C.physical damage to the eardrum due to participation in conact sports.
D.X-linked chromosomal abnormalities
15.2 The inner fatty layer of skin that softens and rounds the edges of our body is called the
A.epidermis
B.protodermis
C.dermis
D.hypodermis
15.3 All of the following are benefits of hormone replacement therapy EXCEPT
A.protection against bone deterioration and cardiovascular disease.
B.an increase in hot flashes until menopause is complete
C.improvement of memory and other aspects of cognition.
D.maintenance of cognitive functioning in late adulthood.
15.4 A man’s level of the sex hormone testosterone will generally
A.peak in middle age, then drop off.
B.peak in early adulthood, then drop off.
C.rise steadily throughout adulthood.
D.remain stable throughout adulthood.
15.5 Which of these is the best description of the relationship between a couple’s sexual
activity and their marital happiness?
A.Sexual activity makes couples happier.
B.Being happy makes them have more sex.
C.It is bi-directional; each affects the other.
D.There is no scientific relationship between them.
15.6 Currently, the death rate from many common types of cancer is
A.increasing sharply.
B.increasing somewhat.
C.leveling off or dropping.
D.fluctuating widely.
15.7 In some individuals, indigestion-like or crushing chest pains, called _______, reveal
an oxygen-deprived heart.
A.a heart attack
B.atherosclerosis
C. a stroke
D.angina pectoris
15.8 Frequent and angry outbursts; rude, disagreeable behavior; and critical and
condescending nonverbal cues during social interactions are all aspects of
A.mental illness
B.insensitivity
https://www.doczj.com/doc/3213731162.html,petitiveness
D.expressed hostility
15.9 Sharon decided that she was unhappy at work. She realized that the primary cause was
frustration with an irresponsible co-worker. She met with the individual, came up with
strategies to help the young woman meet her responsibilities, and subsequently enjoyed
her job more. Sharon used
A.Stress Identification Therapy (SIT)
B.an emotion-centered coping strategy
C. a problem-centered coping strategy
D.an indirect method of stress management
15.10 When a person has a sense of control over life events, a commitment to important
activities, and the tendency to see change as a challenge rather than a disappointment, this person is said to display
A.a Type A behavior pattern
B. a Type B behavior pattern
C.fluidity
D.hardiness
15.11 In American society, the ideal woman is portrayed as _____, and represents the heart of
the double standard of aging.
A.passive and submissive
B.young and sexually attractive
C.indecisive and dependent
D.assertive and competent
15.12 Which of these tasks most clearly makes use of crystallized intelligence?
A.learning to speak a new language
B.finding hidden figures in a drawing
https://www.doczj.com/doc/3213731162.html,ing the right words to express an idea
D.creating unusual, challenging art work
15.13 Basic information-processing skills decline throughout adulthood, but overall cognitive
functioning remains quite steady. The author suggests that this apparent contradiction
can be reconciled by noting that
A.adults use stronger abilities to compensate for weaker ones
B.basic information-processing skills don’t affect most abilities
C.declines occur, but only for highly practiced, automatic skills
D.cognitive declines are masked by social bias against older people
15.14 The viewpoint that the general slowing of cognitive processes is due to breaks in the
connections in the brain, which must then be bypassed, is called the ______ view.
A.neural network
C.interconnectionist
D.path construction
15.15 As Clarissa gets older, which type of memory activity will be LESS likely to suffer?
A.matching names with faces of people she has met
B.memorization of digits such as phone numbers
C.memorization of list items
D.memorization of prose
15.16 Expertise tends to develop
A.in those who are highly educated
B.in those at the top of administrative ladders
C.in those from high SES backgrounds
D.at all levels in any field of endeavor
15.17 Research on the ability to solve everyday problems effectively shows that this ability
A.peaks about age 30 and then drops off
B.peaks between the ages of 40 and 59
C.doesn’t reach a peak until after age 60
D.is constant throughout adulthood
15.18 When solving an everyday problem, middle-aged adults will do all of the following
EXCEPT
A.select better strategies
B.make decisions based on emotion
C.solve it though logical analysis
D.reinterpret it from a different perspective
15.19 The impact of a challenging job on cognitive growth is greatest for
A.individuals of any age
B.people in their twenties and thirties
C.those in administrative or supervisory positions
D.people living in Japan or Poland
15.20 The most important factor in the success of an adult college student is
A.receiving social support
B. a high intelligence level
C.taking a full course load
D.studying at regular times
Chapter 16: Practice Test
16.1 At age 43, Darryl is a successful lawyer who gets a lot of satisfaction from guiding young
lawyers starting out in the firm, coaching his daughter’s basketball team, and being camp leader for his son’s Boy Scout troop. According to Erikson, he has most clearly
developed a sense of
A.intimacy
B.generativity
C.autonomy
D.integrity
16.2 Although Inez has a stable marriage, three successful grown children, and a good job, she
is very self-centered and self-indulgent. She has little involvement with her children or
their families, other than to remind them what gifts she wants for her birthday or
Mother’s Day. She “puts in her hours” at work, but is indifferent to how she could
improve her productivity or that of her office. Erikson would say that Inez
A.has developed a strong sense of stagnation
B.is typical of those in middle adulthood
C.is going through a midlife crisis
D.is a pain in the neck
16.3 Which person is likely to have the largest gap between subjective and objective age?
A.Maria, age 25
B.Martin, age 35
C.Mathew, age 55
D.MaryAnne, age 55
16.4 Which person is more likely to pursue a satisfying life structure successfully?
A.Parker, a blue-collar worker
B.Peter, who lives in poverty
C.Patsanne, a corporate executive who works only the hours she wants to
D.Penny, who is unemployed
16.5 The majority of adults experiencing a midlife transition demonstrate
A.a sharp, sudden change in careers
B. a great increase in family responsibilities
C.major depression or anxiety attacks
D.small, slow changes in life structure
16.6 Which of the following early adulthood characteristics is NOT associated with crisis
during middle adulthood?
A.strong gender roles
B.low income or poverty
C.strong family pressures
D.divorce
16.7 Researchers who are proponents of the _____ approach say that middle adulthood is an
adaptation to events like children growing up or an impending retirement.
A.stage
B.development
C.life events
D.social pressure
16.8 Because ________, they cannot be the single cause of midlife change.
A.external pressures are less during middle adulthood
B.life events are not as age graded as in early adulthood
C.changing gender roles are more common
D.pressures to positively impact the world occur at all age levels
16.9 As a young adult, Christian wanted to be a great athlete and a very successful
businessman. As he enters middle adulthood, he will probably
A.strive harder to make his current self match his possible self
B.become depressed that he didn’t achieve his goals
C.focus less on the business success and more on the athleticism in an attempt to regain
his youth
D.concentrate more on enhancing personal relationships and being competent at work
16.10 In a study of well-educated individuals throughout adulthood, which of these traits
showed an increase from early to middle adulthood?
A.insecurity
B.depression
C.self-acceptance
D.isolation
16.11 Shakira, an office supervisor, is well liked and respected by those who work for her. She
can find the “silver lining” to a stressful situation, anticipates and plans for possible
problems, and uses humor to express ideas and feelings. Shakira is probably
A.a middle-aged individual
B.not effective as a supervisor, even though she is well liked
https://www.doczj.com/doc/3213731162.html,ing emotion-centered strategies for coping with stress
D.a young adult
16.12 Warren is generous, kind, and good-natured. he always has good words to say about his
friends and tries to find the best qualities in everyone he meets. Warren best exemplifies which of these “big five” personality traits?
A.extroversion
B.conscientiousness
D.neuroticism
16.13 The modern view of the period between the departure of the last child and retirement is
viewed as a time of
A.expansion and new horizons
B.sadness and the “empty nest”
C.increasing marital stress
D.isolation from social activities
16.14 Your friend’s children will be growing up and leaving home in the next five years or so,
and your friend is concerned about how satisfying life can be after they are gone.
According to the book, the best advice you can give for ensuring increased life happiness after they leave is for her to
A.develop a strong work orientation
B.spend as much time with them as possible now
C.keep them in the family unit as long as possible
D.separate completely from them after they go
16.15 Middle-aged adults who balance the needs of aging parents and financially dependent
children are called
A.real troopers
B.kinkeepers
C.economically challenged
D.the sandwich generation
16.16 Which event tends to cause an increase in sibling ties during middle adulthood?
A.the birth of children
B.beginning a new job
C.the birth of grandchildren
D.parental illness
16.17 Eighteen-year old Tim believes that government programs for the elderly are too costly.
Which of the following activities could increase his endorsement of these benefits?
https://www.doczj.com/doc/3213731162.html,cation on the tax structure of the United States
B.increased awareness of health care costs for elderly adults
C.frequent contact with his grandparents
D.eventually becoming a senior citizen himself
16.18 Which aspect of a worker’s job satisfaction changes the most during adulthood?
A.intrinsic satisfaction
B.extrinsic satisfaction
C.borderline satisfaction
D.corporate satisfaction
16.19 The most important factor in helping middle-aged worker cope with losing their job is
A.leaving them alone to preserve their dignity
B.social contact with those who share their values
C.getting them involved with household management
16.20 Retirement can be stressful since it leads to a loss of two important work-related rewards,
A.income and benefits
B.interaction with others and a steady income
C.income and status
D.intrinsic and extrinsic satisfaction
Chapter 17: Practice Test
17.1 Charlie, at age 82, is vigorous, healthy, and looks younger than he really is. Charlie
would be classified as
A.immature
B.postmature
C.old-old
D.young-old
17.2 The percentage of elderly people in the population of the United States is lower than in
many other industrialized nation due in part to
A.particularly strong strains of influenza during the last five years
B.low birthrates among America’s poverty-stricken groups
C.less effective public policies ensuring health and well-being throughout the lifespan
D.zero population growth during the last decade
17.3 Ellen is worried about developing macular degeneration. What can she do to reduce her
risk of acquiring this condition?
A.avoid reading, as it strains the eyes
B.wear bifocals
C.eat lots of spinach
D.wear reading glasses
17.4 Compared with vision loss in elderly people, hearing loss has a larger effect on a person’s
A.safety and enjoyment of life
B.ability to live independently
C.self-esteem
D.employment
17.5 An important reason elderly people become more out of breath while exercising than
younger adults do is that
A.their hearths pump blood more quickly
B.their lungs fill and empty less effectively
C.their brains demand more oxygen
D.their muscles demand more oxygen
17.6 All of the following contribute to a higher incidence of sleep disturbances in men than in
women EXCEPT
A.sleep apnea.
B.enlargement of the prostate gland
C.restless legs
D.lower levels of both testosterone and estrogen
17.7 Weight changes after age 60 typically involve
A.less fat accumulated on the torso
B.weight gain due to decreased activity
C.weight loss due to less lean body mass
D.weight gain from fat accumulations
17.8 In several studies, 12 to 20 percent of elders with disabilities
A.died within 2 years of becoming disabled
B.showed improvement 2 to 6 years later
C.maintained their independent living status with no outside support from others
D.had become disabled due to injuries that occurred during early adulthood that had not
been treated properly
17.9 Your elderly neighbor is wondering whether or not to take a vitamin-mineral nutritional
supplement. What advice should you give?
A.There is no evidence that supplements make any difference
B.Vitamin supplements are not necessary if you are eating well
C.These supplements are only useful for very active people
D.These supplements have proven benefits for most elders
17.10 Which of these is the best example of primary aging?
A.far-sightedness forma stiffening lens
B.lung cancer from smoking cigarettes
C.weight gain from a sedentary lifestyle
D.high blood pressure from prolonged stress
17.11 An autoimmune response that leads to inflammation of connective tissue and subsequent
overall stiffness, inflammation, and aching is called
A.osteoarthritis
B.adult-onset diabetes
C.rheumatoid arthritis
D.bursitis
17.12 At which age is the death rate from unintentional injuries highest?
A.middle adulthood
B.adolescence
https://www.doczj.com/doc/3213731162.html,te adulthood
D.young adulthood
17.13 The most common form of dementia is
A.cerebrovascular dementia
B.cardiovascular disease
C.Alzheimer’s disease
D.retrograde amnesia
17.14 Bundles of twisted threads inside neurons that are the product of collapses neural
structures are called
A.amyloid plaques
B.cerebrovascular bundles
C.neurofibrillary tangles
D.brain breaks
17.15 Which person is MOST likely to be placed in a nursing home?
A.Neva, an 83-year-old African-American
B.Natasha, an 80-year-old Caucasian-American
C.Nyree, a 90-year old Japanese great-grandmother
D.Nyung, a 95-year-old Asian-American
17.16 When older adults engage in selective optimization with compensation, they
A.select only activities that are personally valued to optimize their energy and they also
develop ways to compensate for losses
B.tend to show gains in fluid intelligence
C.show losses in crystallized intelligence only
D.attend to only certain parts of a conversation (selective optimization) and then thry to
fill in the missing pieces later (compensation).
17.17 Which of these language abilities remains the most constant as adults grow older?
A.retrieving words from long-term memory
https://www.doczj.com/doc/3213731162.html,nguage comprehension
C.planning and organizing speech
D.inventing new words and phrases
17.18 According to your text, wisdom can be summed up as
A.a cumulative benefit of age
B.expertise in the fundamental pragmatics of life
C.an intrinsic characteristic that develops with age
D.general familiarity with human problems
17.19 A steady, marked decrease in cognitive functions shortly before death is referred to as
A.increased morbidity
B.the cognitive slope
C.mental despair
D.terminal decline
17.20 One serious drawback to the Elderhostel program is that
A.it is not accessible to low-SES people
B.it gives elders a gales sense of importance
C.there is no screening for the program’s teachers
D.most programs are too demanding physically
Chapter 18: Practice Test
18.1 According to Erikson, developing a sense of ego integrity depends on
A.viewing one’s life in the context of all of humanity
B.the willingness to open up one’s life to another person
C.deciding who one is and what one wants from life
D.the desire to make a contribution to the next generation
18.2 Yin-sing, at age 80, can’t face the idea that she will die and the world will go on. She has
children and grandchildren, but is not interested in their lives or fortunes. According to
Peck, Yin-sing needs to work on
A.body transcendence
B.ego transcendence
C.ego differentiation
D.future differentiation
18.3 When asked, approximately one-third of elders claimed that the best part of their life was
_________, thus _______ the belief that older adults wish to be young again.
A.childhood; verifying
B.“right now”; contradicting
C.young adulthood; verifying
D.“still to come”; contradicting
18.4 Which of these personality traits tends to DECREASE as adults grow old?
A.Agreeableness
B.Acceptance of change
C.Sociability
D.Satisfaction
18.5 Because Mahatma Gandhi and Martin Luther King, Jr., stood up against persecution and
injustice in order to promote their visions of an all-inclusive human community, they had att ained which of Fowler’s stages of faith development?
A.synthetic-conventional
B.conjunctive
C.individuative-reflective
D.intuitive-projective
18.6 Because of the gender-related life changes in very old age, women are more likely to
report _______ than are men.
A.a higher sense of psychological well-being
B. a lower sense of psychological well-being
C.more dependence on others
D.more frequent thoughts of suicide
18.7 Ethnic minority elders who are offered formal agency services to help with their lives
will generally
B.resist unless the agencies are culturally sensitive
C.resist all types of formal agency services
D.accept only formal services that are family based
18.8 According to the ________, when society arranges conditions that permit elders to
remain engaged in roles and relationships, life satisfaction is improved and social
interactions increase
A.mutuality theory
B.activity theory
C.socioemotional selectivity theory
D.disengagement theory
18.9 Although the social networks of older adults are ________, they report being _______
than younger adults with their current number of friends
https://www.doczj.com/doc/3213731162.html,rger; more dissatisfied
https://www.doczj.com/doc/3213731162.html,rger; happier
C.smaller; happier
D.smaller; more dissatisfied
18.10 Which of the following is the primary reason that elders residing in small and mid-sized
communities are more satisfied with life?
A.children tend to live closer
B.more opportunities for interaction with others of the same ethnic background
C.higher participation in local government
D.lower crime rates
18.11 Although increasing numbers of ethnic minority elders want to live on their own, ______
prevent(s) them from doing so.
A.pride
B.cultural values
C.their children
D.poverty
18.12 An elder’s autonomy is restricted most sharply if he or she is living in
A.his or her own home
B. a nursing home
C.congregate housing
D.an adult child’s home
18.13 The increase in marital satisfaction in late adulthood is due to all of the following
EXCEPT
A.increased perceptions of fairness as men contribute more to household tasks
B.engagement in more joint leisure activities
C.greater financial security
D.more positive interactions due to greater emotional understanding
18.14 Compared with younger adults, elders who must cope with the death of a spouse typically
show
B. a less intense but longer-lasting reaction
C.more problems adjusting to the death
D.fewer problems adjusting to the death
18.15 Elderly women who are asked to list the functions of close friendships in their lives give
primary importance to
A.living assistance
B.acceptance
C.links to the outside world
https://www.doczj.com/doc/3213731162.html,panionship
18.16 The kind of assistance that elders expect from their adult children most often involves.
A. Help with day-to-day living tasks
B. advice and emotional support
C. financial assistance with living expenses
D. help in dealing with medical emergencies
18.17 Elder abuse is more common if the elder’s caregiver is
A. a sibling or other close relative of the elder
B. an adult who is at least middle-aged or older
C. emotionally or financially dependent on the elder
D. working in a challenging, rewarding career
18.18 Women are more likely to retire earlier than men because
A. they are typically better off financially
B. they tend to be in better health
C. they work in unstimulating environments
D. of family events
18.19 Miguel works for a community center and wants to recruit elders as volunteers for an
after-school reading program. Which of the following people is NOT a likely candidate?
A. Carl, a lifelong community activist and volunteer
B. Marcos, who has never volunteered and retired 4 years ago
C. Maria, who has never volunteered for anything and retired 6 months ago
D. Reuben, a highly educated and financially secure elder
18.20 Modern definitions of successful aging have shifted the focus AWAY from
A. specific achievements in health or cognitive functioning
B. the processes elders use to reach personally valued goals
C. accepting and learning to compensate for personal declines
D. the ways in which elders minimize losses and maximize gains
19.1 Death is long and drawn out for _____ of people due to _____.
A. only a small percentage; life-saving medical technology
B. only a small percentage; the increasing popularity of living wills
C. three-fourths; life-saving medical technology
D. nearly 90 percent; increases in diseases like cancer and AIDS
19.2 Brianna was found unconscious is a swimming pool. Her heartbeat and breathing had
stopped, and her dilated pupils indicated lack of oxygen to her brain. yet, paramedics
were able to revive her. Brianna was in the _____ phase of dying.
A. agonal
B. clinical
C. mortality
D. miracle
19.3 The term used by the medical profession for individuals whose brain stems continue to
function but who show no electrical activity at all in the cortex is
A. brain death
B. persistent vegetative state
C. imminent mortality
D. coma
19.4 Karim had grown up in the United States, in a suburban neighborhood. As a result, he is
probably _____ death.
A. comfortable with
B. used to dealing with
C. very familiar with
D. insulated from
19.5 Which of these aspects of the death concept is most difficult for children to comprehend?
A. Dead people no longer eat, breathe, or move
B. Dead people will not wake up or come alive again
C. Dead people cannot think, feel, or understand
D. All people will die at some time or other
19.6 Among elders in Western cultures such as the United States, the most important factor in
reducing death anxiety is
A. a spiritual sense of life’s meaning
B. commitment to an organized religion
C. the conviction that there is an afterlife
D. good physical health for one’s age
19.7 When going through Kubler-Ross’s phases of dying, people
A. move through each stage in a sequential manner
B. move back and forth between stages
C. often linger at the anger stage and must be pushed to the next stage by family or
health care professionals
D. rarely progress to the acceptance stage
19.8 According to Kubler-Ross, once a dying patient has reached the stage of acceptance he or
she will often
A. appear cheerful and eager for death
B. become more sociable and outgoing
C. feel no hope at all of avoiding death
D. withdraw from most or all people
19.9 _____ is an alternative to Kubler-Ross’s stages that theorists say makes sense in terms of
the individual’s pattern of living and values, preserves or restores significant relationships, and is as free of suffering as possible.
A. Passive euthanasia
B. Voluntary active euthanasia
C. Assisted suicide
D. An appropriate death
19.10 The primary reason some caregivers join in a dying patient’s denial by pretending that
they will get better and continue to live is that
A. the patient seems so healthy they forget he or she is dying
B. the patient becomes too angry whenever dying is mentioned
C. it is difficult to face the impending death and to close off relationships
D. they don’t want to be bothered with discussing death
19.11 When a dying person feels a strong sense of spirituality, it tends to produce
A. less fear of dying and more acceptance of dying
B. more anger at a God who should have prevented this
C. confusion and distress at what dying really means
D. anger and resentment at those who go on living
19.12 In the United States today, passive euthanasia for patients whose death is imminent or
who are in a permanent coma is considered
A. an ordinary part of normal medical practice
B. an unusual procedure that must be court ordered
C. immoral and unethical and almost never occurs
D. permissible only for patients who are very old
19.13 _____ is a written statement of desired medical treatment should a person become
incurably ill. Two types are recognized is most states.
A. An advance medical directive
B. A living will
C. Durable power of attorney for health care
D. a codicil
19.14 The durable power of attorney for medical care is a particularly useful for ensuring the
partner’s role
A. in states in which euthanasia is illegal
B. in situations other than terminal illness
C. in relationships not recognized or sanctioned by laws
D. when mental as well as physical difficulties are present
19.15 A central philosophy of the _____ is that the dying person and his or her family should be
offered choices that guarantee an appropriate death.
A. home-choice
B. intensive care unit
C. hospice approach
D. emergency room procedure
19.16 After Jada’s sister died, she experienced intense physical and psychological distress. Jada
was experiencing
A. bereavement
B. grief
C. a near-death experience
D. mourning
19.17 Many of the reactions of the confrontation phase-such as anxiety, anger, frustration,
sleeplessness and loss of appetite- are symptoms of
A. depression, an invariable component of grieving
B. avoidance
C. mourning, a necessary phase of grieving
D. poor coping strategies
19.18 During the accommodation phase of the grieving process, a bereaved person’s focus shifts
to
A. a strong yearning or desire to be with the deceased again
B. anger at those who survived when the loved one didn’t
C. putting the deceased in the past and forgetting him or her
D. the surrounding world and going on with one’s life
19.19 Parents of children who have close family members who are dying would be best advised
to
A. remove the children from the household until the death is over
B. be honest about what is happening and answer their questions
C. keep the truth from them as long as pos sible so they won’t worry
D. use comforting phrases such as “he’s going to be with the angels.”
19.20 Research indicates that the LEAST effective method of providing death education is
A. a program to help students confront their own mortality
B. discussions with terminally ill patients and their families
C. visits to mortuaries, cemeteries, and funeral homes
D. lectures giving factual information about the dying process
Answers Chapter 15 15.1 B
15.2 D
15.3 B
15.4 D
15.5 C
15.6 C
15.7 D
15.8 D
15.9 C
15.10 D
15.11 B
15.12 C
15.13 A
15.14 A
15.15 D
15.16 D
15.17 B
15.18 B
15.19 A
15.20 A Answers
Chapter 16
16.1 B
16.2 A
16.3 D
16.4 C
16.5 D
16.6 D
16.7 C
16.8 B
16.9 D
16.10 C
16.11 A
16.12 C
16.13 A
16.14 A
16.15 D
16.16 D
16.17 C
16.18 A
16.19 B
16.20 C
Answers
Chapter 17
17.1 D
17.2 C
17.3 C
17.4 A
17.5 B
17.6 D
17.7 C
17.8 B
17.9 D
17.10 A
17.11 C
17.12 C
17.13 C
17.14 C
17.15 B
17.16 A
17.17 B
17.18 C
17.19 D
17.20 A
Answers
Chapter 18
18.1 A
18.2 B
18.3 B
18.4 C
18.5 B
18.6 B
18.7 B
18.8 B
18.9 C
18.10 D
18.11 D
18.12 B
18.13 C
18.14 D
18.15 B
18.16 B
18.17 C
18.18 D
18.19 B
18.20 A
Answers
Chapter 19
19.1 C
19.2 B
19.3 B
19.4 D
19.5 C
19.6 A
19.7 B
19.8 D
19.9 D
19.10 C
19.11 A
19.12 A
19.13 A
19.14 C
19.15 B
19.16 B
19.17 A
19.18 D
19.19 B
19.20 D
单选 已知某固定资产投资项目计算期为8年，固定资产投资额为100万元，建设期资本化利息为10万元，预备费为25万元。包括建设期的回收期为6年，不包括建设期的回收期为4年。如果该固定资产采用直线法计提折旧，期满净残值为5万元，则下列说法正确的是( )。 A.没有建设期 B.固定资产原值是110万元 C.项目运营期是8年 D.年折旧额是21.67万元 【答案】D 【解析】固定资产原值=形成固定资产的费用+建设期资本化利息+预备费=100+10+25=135（万元），建设期=6-4=2（年），运营期=计算期-建设期=8-2=6（年），则年折旧额=（135-5）/6=21.67（万元）。 2.某项目投产第二年外购原材料、燃料和动力费为20万元，职工薪酬15万元，其他付现成本10万元，年折旧费25万元，无形资产摊销费5万元，利息3万元，所得税费用1万元，则该年不包括财务费用的总成本费用为（）万元。 A.35 B.45 C.75 D.79 答案】C 【解析】不包括财务费用的总成本费用=经营成本+折旧与摊销=20+15+10+25+5=75（万元）。 3.下列计算式正确的是（）。 A.国内设备购置费=设备购买成本×（1+增值税税率） B.进口设备购置费=以人民币标价的进口设备到岸价+进口关税 C.进口关税=以人民币标价的进口设备到岸价×进口关税税率 D.国内运杂费=以人民币标价的进口设备到岸价×运杂费率 【答案】C 【解析】国内设备购置费=设备购买成本×（1+运杂费率）；进口设备购置费=以人民币标价的进口设备到岸价+进口从属费+国内运杂费，进口从属费=进口关税+外贸手续费+结汇银行财务费；国内运杂费=（以人民币标价的进口设备到岸价+进口关税）×运杂费率。 4.某项目投产第一年外购原材料、燃料和动力费为20万元，职工薪酬15万元，其他付现成本10万元，年折旧费25万元，无形资产摊销费5万元，利息3万元，所得税费用1万元，则该年经营成本为（）万元。 A.35 B.45 C.75 D.79
6.某企业年初从银行贷款1200万元,并将从第2年开始，每年年末偿还250万元。已知银行按复利利率为6%计息,试求企业在哪一年才能还清这笔贷款?（精确到0.1） 7.总额为5000元的贷款，在复利利率为8%的情况下第一年还500元，第二年还1000元，第三年还1500元，第四年还2000元，问第五年还多少？ 8.某企业获得一笔80万元的贷款，要求在4年内偿清，复利利率为10%。有4种偿还方式：1、每年年末偿还20万元本金，以及年初尚未归还本金的相应利息2、每年年末只偿还所欠利息，第4年末一次还清本金3、在第4年中每年年末等额偿还4、在第4年末一次还清本息试计算各种还款方式所付出的总金额。
8.公司打算购买下表所列两种新机器中的一种，具体数据如表中所示． 项目机器A 机器B 初始投资3400元6500元 服务寿命3年6年 残值100元500元 运行费用2000元／年1500元／年 假如公司的基准贴现率为12%，试协助公司进行选择。 9.某工程 9.某工程连续在三年中的每年年初分别投资1000万元、1500万元和2000万元。若资金全部来自银行贷款，复利利率为8%，从第3年末开始，分10年等额偿还，球每年应偿还银行多少万元？
11.购买某设备初始投资为8000元，若其每年年净收益为1260元，设备报废后无残值，试问： （1）如果使用8年后报废，其IRR为多少？ （2）如果希望IRR=10%，那么设备至少应该使用多少年才值得购买（精确到0.1）？
7.某企业欲购买设备，有表5-22所示的两个备选方案，由于该种设备技术进步很快，不可能采用将方案重复实施的方法进行比选。另假定最低期望收益率为10%，试协助该企业进行决策
第五章项目投资综合决策习题 一、单项选择题 1.某企业计划投资10万元建一生产线，预计投资后每年可获净利1.5万元,年折旧率为10%,则投资回收期为( )年. (A)4.5? (B)5 (C)4? (D)6 2.在资本限量情况下，最佳投资方案必然是（）。 (A)净现值合计最高的投资组合 (B)获利指数大于1的投资组合 (C)内部收益率合计最高的投资组合 (D)净现值之和大于零的投资组合 3.在下列指标中属于贴现的指标是（）。 (A)投资回收期 (B)投资利润 (C)平均收现期? (D)内部收益率 4.现值指数小于1时意味着（）。 (A)投资的报酬率大于预定的贴现率 (B)投资的报酬率小于预定的贴现率 (C)投资的报酬率等于预定的贴现率 (D)现金流入量的贴现值大于现金流出量的贴现值 5.下列关于净现值的表述中，不正确的是（） (A)净现值是项目计算期内各年现金净流量现值的代数和 (B)净现值大于0，项目可行，净现值小于0，项目不可行 (C)净现值的计算可以考虑投资的风险性 (D)净现值反映投资的效率 6.某投资方案的年营业收入为100000元，年总成本为60000元，年折旧额10000元，所得税率为33％，该方案的每年营业现金流量为（）元。 (A)26800 (B)36800 (C)16800 (D)43200 7.投资回收期的计算公式为（）。 (A)投资回收期＝原始投资额／现金流入量 (B)投资回收期＝原始投资额／现金流出量 (C)投资回收期＝原始投资额／净现金流量 (D)投资回收期＝净现金流量／原始投资额 8.当新建项目的建设期不为0时，建设期内各年的净现金流量（）。 (A)小于0或等于0 (B)大于0 (C)小于0
习题6～7 一、单项选择题 1．计算投资项目某年经营现金流量时，不应包括的项目是( )。 A．该年的税后利润 B．该年的固定资产折旧额 C．该年的长期待摊费用摊销额 D．该年的回收额 2．某投资项目的年营业收入为200000元，年经营成本为100000元，年折旧额为20 000元，所得税税率为33％，则该方案的年经营现金流量为( )元。 A．50000 B．67 000 C．73 600 D．87 000 3．下列各项中，不属于投资项目现金流出量的是( )。 A.建设投资 B．垫支流动资金 C．固定资产折旧 D．经营成本 4．折旧具有抵税作用，由于计提折旧而减少的所得税可用下列公式( )计算。 A．折旧额×所得税税率 B．折旧额×(1—所得税税率) C．(总成本—折旧)×所得税税率 D．付现成本×所得税税率 5．在计算投资项目的未来现金流量时，报废设备的预计净残值为8 000元，按税法规定计算的净残值为10 000元，所得税税率为40％，则设备报废引起的预计现金流入量为( )元。 A．7 200 B．8 800 C．9 200 D．10 800 6．某企业计划投资30万元建设一生产线，预计该生产线投产后可为企业每年创造2万元的净利润，年折旧额为3万元，则投资回收期为( )年。 A．5 B．6 C．10 D．15 7．利用回收期指标评价方案的财务可行性，容易造成管理人员在决策上的短视，不符合股东的利益，这是因为( )。 A．回收期指标未考虑货币时间价值因素 B．回收期指标忽略了回收期以后的现金流量 C．回收期指标在决策上伴有主观臆断的缺陷 D．回收期指标未利用现金流量信息 8．某投资项目的原始投资额为200万元，建设期为1年，投产后1~6年每年现金净流量为40万元，第7~10年每年现金净流量为30万元，则该项目包括建设期的投资回收期为( )年。 A．5 B．6 C．7 D．8 9．某投资项目的原始投资额为100万元，当年建设当年投产，投产后1～5年每年净收益为10万元，第6～10年每年净收益为20万元，则该项目的会计账面收益率为( )。 A．5％ B．10％ C．15％ D．30％ 10．当某独立投资方案的净现值大于0时，则内部收益率 ( )。 A．一定大于0 B．一定小于0 C．小于设定折现率 D．大于设定折现率 11．某投资方案，当折现率为12％时，其净现值为478万元；当折现率为14％时，其净现值为22万元，则该方案的内部收益率为( ) A．12．91％ B．13．59％ C．13．91％ D．14．29％ 12．运用内部收益率进行独立方案财务可行性评价的标准是( )。 A．内部收益率大于0 B．内部收益率大于1 C．内部收益率大于投资者要求的最低收益率 D．内部收益率大于投资利润率 13．在下列评价指标中，未考虑货币时间价值的是( )。 A．净现值 B．内部收益率 C．获利指数 D．静态投资回收期 14．投资项目评价指标中，不受投资方式、建设期长短、有无回收额以及净现金流量大小影响的评价指标是 ( )。 A．净现值 B．内部收益率 C．会计账面收益率 D．回收期 15.下列长期投资决策评价指标中，其数值越小越好的指标是（）。
第五章项目投资 一、单项选择题。 1.某投资项目投产后预计第一年流动资产需用额为100万元，流动负债需用额为80万元，第二年流动资产需用额120万元，流动负债需用额90万元，则第二年的流动资金投资额为（）万元。 A.30 B.20 C.10 D.0 【正确答案】C 【答案解析】第一年流动资金需用额＝100-80＝20（万元），首次流动资金投资额＝20（万元），第二年流动资金需用额＝120-90＝30（万元），第二年的流动资金投资额＝30-20＝10（万元）。 2.某项目投资需要的固定资产投资额为100万元，无形资产投资10万元，流动资金投资5万元，建设期资本化利息2万元，则该项目的原始总投资为（）万元。 A.117 B.115 C.110 D.100 【正确答案】B 【答案解析】原始总投资＝100＋10＋5＝115（万元）。 3.关于估计现金流量应当考虑的问题中说法错误的是（）。 A.必须考虑现金流量的总量 B.尽量利用现有会计利润数据 C.充分关注机会成本 D.不能考虑沉没成本 【正确答案】A 【答案解析】估计现金流量应当考虑的问题包括：必须考虑现金流量的增量；尽量利用现有会计利润数据；不能考虑沉没成本；充分关注机会成本；考虑项目对企业其他部门的影响。 4.在考虑所得税的情况下，计算项目的现金流量时，不需要考虑（）的影响。 A.更新改造项目中旧设备的变现收入 B.因项目的投产引起的企业其他产品销售收入的减少 C.固定资产的折旧额 D.以前年度支付的研究开发费 【正确答案】D 【答案解析】以前年度支付的研究开发费属于沉没成本，所以在计算现金流量时不必考虑其影响。 5.某企业投资方案A的年销售收入为200万元，年总成本为100万元，年折旧为10万元，无形资产年摊销额为10万元，所得税率为40%，则该项目经营现金净流量为（）。 A.80万元 B.92万元 C.60万元 D.50万元
第五章项目投资管理习题 一、单项选择题 1、在不考虑所得税的情况下，以“利润+折旧”估计经营期净现金流量时，“利润”是指（） A、利润总额 B、净利润 C、营业利润 D、息税前利润 2、某项目预计投产第一年初流动资产需用额为160万元，预计第一年流动负债为55万元，投产第二年初流动资产需用额为300万元，预计第二年流动负债为140万元，则该项目流动资金投资总额为（）万元。 A、105 B、160 C、300 D、460 3、已知某投资项目的原始投资额为500万元，建设期为2年，投产后第1-5年每年NCF为90万元，第6-10年每年NCF为80万元。则该项目包括建设期的静态投资回收期为（） A、6.375年 B、8.375年 C、5.625年 D、7.625年 4、某投资项目的项目计算期为5年，净现值为10000万元，行业基准折现率10%，5年期、折旧率为10%的年金现值系数为3.791，则该项目的年等额净回收额约为（）万元。 A、2000 B、2638 C、37910 D、50000 5、现有企业进行的项目投资的直接投资主体就是（） A、企业本身 B、国家投资者 C、企业所有者 D、债权投资者 6、在以下各种投资当中，不属于项目投资类型的是（） A、固定资产投资 B、证券投资 C、更新改造投资 D、新建项目投资
7、从投产日到终结点之间的时间间隔称为（） A、建设期 B、计算期 C、生产经营期 D、达产期 8、项目投资现金流量表中不包括（）。 A、所得税前净现金流量 B、累计所得税前净现金流量 C、借款本金偿还 D、所得税后净现金流量 9、某投资项目的年销售收入为180万元(全部为现金销售收入)。年付现成本为100万元，年折旧费用为20万元，所得税率为30%，则该投资项目的年现金净流量为( ) A、42万元 B、62万元 C、68万元 D、80万元 10、投资决策中的现金流量是指它们的（） A、账面价值 B、目标价值 C、变现价值 D、净值 11、在确定投资方案的相关的现金流量时，所应遵循的最基本原则是：只有（）才是与项目相关的现金流量。 A、增量现金流量 B、现金流入量 C、现金流出量 D、净现金流量 12、下列属于决策相关成本的有（）。 A、沉没成本 B、机会成本 C、账面成本 D、过去成本 13、某公司当初以100万元购入一块土地，目前市价为80万元，如欲在这块土地上兴建厂房，应（） A、以100万元作为投资分析机会成本考虑 B、以80万元作为投资分析机会成本考虑 C、以20万元作为投资分析机会成本考虑 D、以100万元作为投资分析的沉没成本考虑
第五章项目投资 一、单项选择题 1.某公司当初以300万元购入一块土地，当前市价为350万元，如果公司计划在这块土地上兴建厂房，应（）。 A.以300万元作为投资分析的机会成本 B.以50万元作为投资分析的机会成本 C 以350万元作为投资分析的机会成本 D.以350万元作为投资分析的沉没成本 C 2.利用回收期指标评价方案的财务可行性，容易造成管理人员在决策上的短视，不符合股东的利益，这是因为（）。 A.回收期指标未考虑货币时间价值因素 B.回收期指标忽视了回收期以后的现金流量 C.回收期指标在决策上伴有主观臆断的缺陷 D.回收期指标未利用现金流量信息 B 3.某投资项目的原始投资额为200万元，建设期为1年，投产后1-6年每年现金净流量为40万元，第7-10年每年现金净流量为30万元，则该项目包括建设期的投资回收期为（）年。 A.5 B.6 C.7 D.8 B 4.某投资项目的原始投资额为100万元，当年建设当年投产，投产后1-5年每年净收益为10万元，第6-10年每年净收益为20万元，则该项目的年均会计收益率（又称以净利润为基础的平均报酬率）为（）。
A.5% B.10% C.15% D.30% C 8.在下列评价指标中，未考虑货币时间价值的是（）。 A.净现值 B.内部收益率 C.获利指数 D.回收期 D 二、多项选择题 1.下列各项中，属于现金流出项目的有（）。 A.建设投资 B.经营成本 C.长期待摊费用摊销 D.固定资产折旧 E.所得税支出 AE 2.某公司拟于2003年初新建一生产车间用于某种新产品的开发，则与该投资项目有关的现金流量是（）。 A.需购置新的生产流水线，价值为300万元，同时垫付25万元的流动资金 B.2002年公司支付5万元的咨询费，请专家论证 C.公司全部资产目前已经提折旧100万元 D.利用现有的库存材料，目前市价为20万元 E.投产后每年创造销售收入100万元 AE ◆现金流入量 －－营业收入、回收固定资产残值、 回收流动资金、其他现金流入 ◆现金流出量 －－固定资产投资支出、垫支营运资本、 付现成本、税金、其他现金流出
技术经济分析评价计算题参考答案 第五章习题集 3．某公司现在从银行贷款若干元，利率为10%，10年末一次偿清本利和，在下列贷款额下，按单利法和复利法计算本利和。（1）贷款1000元；（2）贷款5000元。 解：（1）P=1000时，单利法：F=2000元；复利法：F=2594（元） （2）P=5000时，单利法：F=10000元；复利法：F=12969（元） 4．张红获得10000元贷款，偿还期为5年，利率为10%，在下列几种还款方式下，按复利法计算其还款总额和利息各是多少？ （1）每年末只偿还2000元本金，所欠利息5年末一次还清； （2）每年末偿还2000元本金和所欠利息； （3）每年末偿还所欠利息，5年末一次还清本金； （4）5年末一次还清本利。 年年末）存款额。（1）利率为1%；（2）利率为10%；（3）利率为15%。 解：（1）A=9083（元）（2）A=3492（元）（3）A=1952（元） 6．王红的父亲决定在她5岁至21岁每年生日那天都存入500元（包括5岁和21岁的生日在内），并准备在她22岁生日时全部取出，在下列利率条件下，应取多少钱？
（1）利率为8%；（2）利率为10%；（3）利率为15%。 解：（1）F=16875（元）（2）F=20272（元）（3）F=32538（元） 7．若月利率为8%，在第2年末要得到4000元的款项，那么每月月末（包括第2年最后一个月的月末在内）要存入银行多少钱？ 解：A=59.9（元） 8．现贷款15000元，利率10%，在以后5年的每年年末等额偿还，求每次偿还额是多少？ 解：A=3957（元） 9．长江三峡特大工程项目预计需投资人民币350亿元（其中：60%自筹，40%从国外贷款，贷款利率为10%），工程建设期18年。试计算： （1）建设期期末时，欠国外贷款利息多少？ （2）所欠贷款利息是贷款本金的几倍？ （3）建设期期末共欠国外贷款本利和是多少？ 解：（1）I=350*40%*[（1+10%）18-1]=638（亿元） （2）I/P=4.56（倍） （3）F=I+P=778（亿元） 10．某机床厂计划从现在算起，在第8年年末从银行一次提取120万元现金，若银行利率为i=15%，那么，从现在开始，每年年末等额存入银行一笔现金，连续存4年，试求：（1）每年年末定额存入银行多少？ （2）存款所得利息是多少？ 解：（1）A=13.74（万元） （2）I=65.04（万元） 11．求下列各题未知值（已知i=10%）。 （1） 1000 (2) （3） 解：（1）F=1000（F/P，10%，10）-100（P/A，10%，4）（F/P，10%，7）=1976 （2）A=500（F/A，10%，3）（A/P，10%，16）=212 （3）F=500（F/A，10%，3）（F/P，10%，12）-100（P/A，10%，10）（F/P，10%，
投资管理内容测验2 1.项目投资的原始投资为1000万元，建设起点一次性投入，建设期为1年，经营期为10 年，投产后第1年到第5年的净现金流量分别为100万元、120万元、150万元、250万元和300万元，以后每年净现金流量为350万元。计算项目静态投资回收期。1．【答案】 PP=6+80/350=6.23年 2.甲公司某长期投资项目建设期净现金流量为：NCF0= -400万元，NCF1= -500万元，NCF2=0； 第3~12年的经营净现金流量NCF=200万元，第12年末的回收额为100万元，行业基准折现率为10%。计算该项目的下列指标：（1）原始投资额；（2）终结点净现金流量；（3）不包括建设期的投资回收期；（4）包括建设期的投资回收期；（5）净现值。 2．【答案】 （1）原始投资额=400+500=900万元 （2）终结点净现金流量=100万元 （3）不包括建设期的投资回收期=900/200=4.5年 （4）包括建设期的投资回收期=4.5+2=6.5年 （5）净现值=200（P/A,10%,10）(1+10%)-2+100(1+10%)-12-400-500(1+10%)-1 =192.55万元 3.某企业正在考虑生产一种新产品，为此需购置一套价值50万元的新设备，设备安装费 用为10万元，并一次性支付4年期的厂房租赁费40万元。该设备使用期4年，会计上的预计残值为2万，按4年平均计提折旧。根据市场预测该设备4年后实际可收回残值预计为5万元。此外，配套投入的流动资金为10万元。该企业所得税率为25%。在不考虑所得税的情况下，各年末净营业现金收入分别为：第1年末30万元，第2年末40万元，第3年末50万元，第4年末30万元。根据上述资料计算该项目各期的现金流量。3．【答案】 NCF0=-50-10-40-10=-110万元 摊销额=40/4=10万元 折旧额=（50+10-2）/4=14.5万元 每期非付现成本总额=10+14.5=24.5万元 NCF1=[30-24.5]（1-25%）+24.5=28.625万元 NCF2=[40-24.5]（1-25%）+24.5=36.125万元 NCF3=[50-24.5]（1-25%）+24.5=43.625万元 NCF4=[30-24.5]（1-25%）+24.5+10+5-(5-2)×25%=42.875万元