2019年电大财经英语复习资料

电大学位英语复习资料1.学位英语综合 (2)2.电大学位英语单选题 (7)3.电大学位英语完形填空 (10)4.电大学位英语阅读理解 (13)5.电大学位英语作文 (19)1.学位英语综合一、语音题behind B. blind breach D. least bulletin C. bullet cookie C. wolf counter B. south creature D. belief essay C. away eyebrow A. townfloat D. bellows flood B. blood irregular B. mirror geography C. remarklatent A. squirrelmaster B. tiresomemountain D. captainmud D. lungnotice A. stomachsoccasionally D. televisionopposite B. balloonowner C. narrowperiod B. perseverancepressure A. directlyquiet D. societyreplied A. enteredscatter C. gravityschoolyard A. cooshook D. woodsinger B. tonguesplendid C. wretchedtwinkle B. drinkwaist A. paint二、单选题______ send your motorcycle to be repaired? You'd better not drive it any more. B. Why not ______ student with a little common sense should be able to answer the question. B. Any______ to the moon some day, I should see the surface of the moon with my own eyes. B. Were I to go ______ with the size of the whole earth , the highest mountain does not seem high at all. A. When comparedAll _______ is a continuous supply of the basic necessities of life. D. that is neededChildren who are over-protected by their parents may become_____ C. spoiledChristopher Columbus was believed ______ the American continent. C. to have discoveredDepending on____, Mary led us through an unknown part of the forest. A. intuitionDo you think she has any ____ to refuse John's invitation? A. reasonEither you or I ___ wrong on this matter. C. amExcuse me, sir. I've lost my watch. Do you have ___ time? A. theHe had difficulties making himself understood, but we didn't ____impatience. C. show any sign ofHe is one of the students who____ always on time. B. areHe is the boy ___I think scored the winning points for the basketball team. D. whoHe just couldn't ___what in the world she had been talking about all the time. A. figure outHe must have had an accident, or he ______ then. A. would have been hereHe used to have a ____of stamp-collection, but he has given it up. B. hobbyHis _____ handwriting resulted from haste and carelessness rather than from the inability to form the letters correctly.A. unreadableHis parents _____, the orphan is now taken care of by her uncle. D. having diedI swimming until Father returned . B. didn’t goI didn't ask him, but he ___ to help me with my homework. B. offeredI know you're planning to travel this summer, but do you know_____? D. how much it will costI'd like to ______the lessons once more before we take the exam tomorrow. B. go overIn spite of your living so far away, we both hope very much _____. B. that you comeIt has been a long time _____I saw you last time. A. sinceIt is because he is too young ____ he does not understand what has happened. A. thatIt was difficult to guess what her ______ to the news would be. B. reactionIt was essential that the application forms _______ back before the deadline. C. be sentIt wasn't such a good dinner ______ she had promised us. C. asMany new ______ will be opened up in the future for those with a university education. A. opportunitiesMany people watch TV only to ___time. C. killMy camera can be _____ to take pictures in cloudy or sunny conditions. B. adjustedMy friend was full of _____ for the way in which I had so quickly learned to drive a car. C. admiration Neither Larry's father nor his mother _____at home. C. wasPlease listen to me. It's inappropriate for you to persist in ___ this. C. doingShe never laughed, ______ lose her temper. B. nor did she everShe talked to him for a long time and ___him from doing that dangerous job. B. dissuadedSince your supervisor has _____ the time for a talk, you must make sure that you will be there on time.B. specifiedSome old people don't like pop songs because they can't ____ so much noise. C. tolerateSorry to trouble you. I haven't taken my textbook with me. Shall we ___one? B. shareThe bridge was named _____ the hero who gave his life for the cause of the people. A. afterThe famous Yong Le Bell is three times_____. A. as tall as a manThe hunter ______ on his back with his eyes half closed. C. layThe leaves are ____ down to the ground when autumn comes. D. fallingThe little girl woke up screaming because she had had a_____. B. nightmareThe manager ___that the new employees go through professional training before they started working. B. insistedThe manager promised to keep me ______ of how our business was going on . C. informedThe manufacturers _____ carried out one of the Chairman's proposals, but they didn't. C. ought to have The news you told me the other day has yet to be___. D. confirmedThe old lady felt very ____when her daughter forgot her birthday. D. disappointedThe police officer happened _____ the traffic when the accident happened. C. to be directingThe rain was heavy and _______ the land was flooded. A. consequentlyThe textile industry _____ greatly to the economy of Hong Kong. C. contributesThere were no tickets _____ for Friday's performance. D. availableThey are believed ____ in their experiment. A. to have already succeededThey decided to chase the cow away ______ it did more damage. C. beforeTwo old friends meet ____chance in the street. A. byWe ______ our breakfast when an old man came to the door. D. had just hadWe think it is wise ____him not to accept their offer. B. ofWhat are you doing? I'm _____the bedroom for my wallet. C. searchingWhat time does my flight leave ____Tuesday? D. onWhen Mr. Jones gets old, he will______ over his business to his son. B. handWould you please help me to ____up the present for the old gentleman? A. wrapYou are lucky since you've never ____anything in your life. A. lostYou ought not to ____ him the news that day. C. have toldYour little girl is becoming very rude. You _____scold her. D. ought to三、词形变换（每空1分，共5分）(able) Airplanes enable people to travel great distances rapidly.(add) They need additional help to get the work done as planned.(boy) He was born in China, spent his boyhood in England, and now he is an American citizen. (child) He was born in China , spent his childhood in England , and now he is an American citizen. (disappoint) To our great dissappointment,Mrs White won’t be able to join us in the party this weekend . (decide) While still a young boy ,Louis made his decision to because a scientist.(economic) I am a college student now .my major is economics(encourage)High interest retes (高利贷) discourage pepole from borrowing money from bank (explode) Did you hear the terrible explosion last night?(honest) He said he would have nothing to do with dishonest people who always tell lies(industry) The United States is an industrialized nation, so we still have a long way to catch it . (invent) What an important invention he was made.(lie) It seems that he can always lie his way out of trouble .But sooner or later ,people will find him a liar(lock) Before you enter the house, you have to unlock the door.(mystery)It was very mysterious hoe he had got into the room without being seen(ordinary)This novel is extraordinarile interesting. I suggest you read it .(patience)Nelson is certainly unfit for the teaching profession ,for the is too impatient with slow learners.(produce)His farm is so productive that he grew more corn that he could sell.(propose)I feel very sorry that the boss didn’t pay any attention to my proposal(promote) He looks happy today. I guess he has got a promotion.(purity)It's hard to find any totally pure water because of the water pollution.(silent) She gave her husband a sharp look to silence him.(sharp ) Your scissors needs to be sharpened(solve)We will not give up until we find a satisfactor solution to the problem(surprised) To our great surprise , Mrs. White won't be able to join us in the party this weekend.(thirst) Do you have any water ?I am thirsty to death(unexpected) Frankly speaking, I didn’t expect to see you here .(unusual) I unusually go shopping on Sundays ,but this coming Sunday I am going swimming.(wide) The roads have to be widened so that the problem of traffic jam can be soled.(wonder) Don’t you think that’s a wonderful story ?四、完形填空（每空1分，共20分）Do you find getting up in the morning so difficult that it's painful? This __1_ called laziness, …1 A. might be2 C. cycle3 D. labor through4 A. energetic5 B. at6 D. others7 B. leads to8 C. temperature9 A. Much10 D. what11 B. family12 A. fit13 D. Habit14 D. stay up15 B. to some extent16 A. early17 A. rise18 B. routine19 C. save20 C. sharperDon't Take the Fun Out of Youth SportsWhen I joined a private football league a few years ago, the sport meant everything to me. …36 C. team37 A. playing38 B. equal39 D. pressure40 B. private 41 A. matches42 C. run43 D. training44 A. necessary45 D. breathing46 B. intended47 C. before48 A. full49 B. share50 C. ended51 A. sad52 D. felt53 B. rediscovered54 C. for55 D. calmedFrom Monday until Friday most people are busy working or studying, but in the evenings and …1 D. take part in2 C. interests3 A. spare4 A. some5 D. something6 A. expensive7 B. cost anything8 A. worth9 A. for10 A. worth11 D. reasonable12 C. On the contrary13 A. collects14 A. for15 C. valuable16 D. happier17 A. what18 D. fun19 C. but20 A. isIt was the night before the composition was due. As I looked at the list of topics (题目) , "The Art of …36 A. memory 37 A. when 38 B. served 39 D. those 40 A. none41 B. good at 42 D. arguments 43 D. socially 44 C. Suddenly 45 B. put46 D. joy 47 C. As for him 48 A. time 49 C. hand in 50 B. graded51 A. loud 52 C. Somebody 53 D. pleasure 54 B. for 55 D. laugh五、阅读理解As a young girl, Elizabeth Barrett (Browning英国作家勃朗宁) ruptured a blood vessel on the lungs …61.What sort of climate did Elizabeth's doctor prescribe? A. Temperate.62.How many people were drowned when the boat sank? C. Three63. How did the tragedy affect Elizabeth? D. It affected her both physically and emotionally.64. Whom did she blame for the accident? B. Herself.65. The incident had _____ on her poetry. D. a strong influenceGiving BackFair Way The Westborough High School golf team had taken the official photos with the state prize. …71. What did Greg Rota probably do in the end? C. Returned the prize to the organizer.72. Greg Rota's decision shows that he was _______. A. honest73. The underlined word "Change" in the second paragraph means _______. D. coins74. What did the school officials do after receiving the check from Mr. LeBermuth? A. They tried to find out why he gave them the money.75. Jacques LeBermuth gave the money to the school because _______. C. the school had helped him in the pastIt seems that some people go out of their way to get into trouble. That's more or less what happened …71. The meaning of "panicked"in Paragraph 2 is related to _____. D. fear72. Why did the driver of the Firebird suddenly speed down the highway? C. Because he thought the police officer wanted to stop him.73. Which of the following statements is true? A. Someone else was taking care of the injured person.74. The driver of the Firebird ______. B. had some trouble with his car75. What is probably the best title for the article? B. Going My Way?It was not yet eleven o'clock when a boat crossed the river with a single passenger who had obtained …66.The story took place in ____. D. winter67. The boatman was willing to take Robin across the river because___. A. he wanted to make extra money.68. The stockings that Robin wore were obviously _____. C. handmade69. From the way he looked, it was evident that Robin was ____. B. a country boy70.How did Robin appear as he walked into the town? A. He was cheerful and excited.Most great inventors in the capitalist society meet with much opposition to their inventions from the people…56. The word "those" in the first sentence refers to C. interests57.Why do big monopolies buy inventions? C. They want to make more money.58.Which of the following is not the very reason for the opposition to Stephenson's experiment? C. It would waste coal.59. The word "dream" in the first paragraph refers to _____ B. inventors' plans for inventions60. What is the main idea of this paragraph? D. Oppositions to Stephenson the inventor.SYDNEY: As they sat sharing sweets beside a swimming pool in 1999 , Shane Gould and…66. What is the passage mainly about ? D. Friendship and competition between two swimmers .67. Gould and Schipper are going to . D. take part in the same sports event68. Gould won her three Olympic golds when she was . A. 1569. The underlined word " it " in the fifth paragraph probably refers to . C. the friendship70. What Schipper said showed that she . B. had learned a lot from GouldTelevision ,the modern wonder of electronics, brings the world into your own home in sight and sound….56. Television is said to be the modern wonder of electronics, because _______. C. it brings the world into people's own home in sight and sound57. Television became an industry in _______. D. the 1950s58. The word "incalculable" means______. A. very great59. The development of science and technology made it possible for television programs to _______. D. be telecast in full color60. The launching of communications satellites made it possible for people to _______. C. watch the 1964 Olympic Games in TokyoThe seriously depressed person sees himself in a very negative way. He is sure that he is alone and hopeless. …61. Depressives share the feeling that they______. C. have lost something62. Depressive illness may be considered the only mental illness_____. A. which is fatal63. Of the people who attempt suicide, _____. C. most suffer from depression64. The greatest risk of suicide occurs ____. C. just after hospitalization65. Statistics show that______. A. more men than women commit suicide2.电大学位英语单选题______ send your motorcycle to be repaired? You'd better not drive it any more.A. WhyB. Why notC. Why don'tD. Why didn't这里表示建议，用Why not______ student with a little common sense should be able to answer the question.A. EachB. AnyC. eitherD. onecommon sense 常识； each 这个词在英语中强调的是个体与众不同的特点；any 这个词强调的是很多东西在一起的共性； either 两者之间任何一个______ to the moon some day, I should see the surface of the moon with my own eyes.A. Would I goB. Were I to goC. If I goD. If I had gone这是省略 if的虚拟条件句Were I = If I were______ with the size of the whole earth , the highest mountain does not seem high at all.A. When comparedB. CompareC. While comparingD. Comparing本题的关键是弄清compare与mountain的关系; when 可以直接加过去分词；当when后面的主语与主句的主语一致时，主语和系动词可以省略。

集团财务管理A46､按照集团不同发展阶段及其战略侧重点的不同,在预算目标规划的切入点上,也有着差异的模式｡(√)BB70､并购目标是实施整个购并过程必须始终遵循的基本思路和方向指引｡(√) B74､并购标准中最重要的是财务标准,即目标公司规模与价格水平｡()B86､标准式公司分立是指母公司将其在某子公司中所拥有的股份,按母公司股东在母公司中的持股比例分配给现有母公司的股东,从而在法律上和组织上将子公司的经营从母公司的经营中分离出去｡(√)B88､标准式的公司分立将导致被分立出去的公司的股权和控制权转移到了原母公司及其股东之外的第三者手中｡()CC22､财务决策管理权限历来是企业集团各方面所关注的首要问题｡(√)C23､财务中心隶属于母公司财务部,本身不具有法人地位｡(√)C24､财务公司在行政和业务上接受母公司财务部的领导,二者是一种隶属关系｡()C27､财务主管委派制同时赋予财务总监代表母公司对子公司实施财务监督与财务决策的双重职能｡()C32､从初创期的经营风险与财务特征出发,决定了所有处于该时期的企业集团都必须采取零股利政策｡()C33､从稳健策略考虑,初创阶段股权资本的筹措应当强调一体化管理原则｡(√)C34､处于发展期的企业集团,由于资本需求远大于资本供给,所以首选的筹资方式是负债筹资｡()C35､处于发展期的企业集团的分配政策适宜采用高支付率的现金股利政策｡()C56､从财务上来讲,只要账面收入大于账面成本即可确认账面收益,是实际的现金流入量与企业集团及其所有者的真实财富｡C91､从资产规模的意义上,分拆上市会使母公司控制的资产规模缩小｡()C112､财务资本更主要的是为知识资本价值功能的发挥提供媒体和物质基础｡(√)C118､从风险的承担角度来看,财务资本面临的风险要比知识资本大得多｡()C122､产权比率越高,债权人的权益一般越有保障,遭受风险损失的可能性越小｡()C123､财务危机预警系统就是通过设置并观察一些敏感性财务指标的变化,而对企业集团可能或将要面临的财务危机事先进行监测预报的财务分析系统｡(√)DD5､对于企业集团来说,核心竞争力要比核心控制力更重要｡()D9､单一法人制企业所涉及的财务活动领域相对较窄,所以面临的财务风险较小｡()D16､对母公司而言,充分发挥资本杠杆效应与确保对子公司的有效控制是一对矛盾｡(√)D48､对于产业型企业集团,其预算目标必须以市场预测为前提｡(√)D49､对于资本型企业集团,如何最大限度地实现资本利得是母公司关注的核心点｡(√)D71､对于产业型企业集团,并购目标公司的动机是获得更大的资本利得｡()D107､对企业来讲,满足股利支付优先于经营活动和纳税的现金需要｡()FF67､反向经营策略同专利战略一样属于无形资产的营造战略｡GG14､公司治理面临的一个首要基础问题是产权制度的安排｡(√)G65､关注技术进步,鼓励并融通财力支持成员企业加速机器设备等经营性固定资产的更新换代,是企业集团制定内部折旧政策必须考虑的一个首要因素｡(√)G78､股权现金流量体现了普通股投资者对公司营业现金流量的要求权｡(√).G81､杠杆收购是指企业集团(主并方)通过借款方式购买目标公司的股权,取得控制权后,再以目标公司未来创造的现金流量偿付借款的收购方式｡(√)G96､各成员企业对任何重大的融资事项没有直接决策权｡(√)G115､股东与经营者之间激励不兼容以及由此而导致的代理成本､道德风险､效率损失等,是委托代理制面临的一个核心问题｡(√)JJ18､就本质而言,集权与分权的差别主要在“权”的集中或分散上｡()J19､集权制与分权制的利弊表明:集权制必然导致低效率,而分权制则可以避免｡()J30､就企业集团整体而言,多元化战略与一元化战略并非是一对不可调和的矛盾｡(√)J37､就其本质而言,现代预算制度方式与传统计划管理方式并无多大差异｡() J47､就基本目的而言,产业型企业集团所实施的资本运作同资本型企业集团一样,主要都是基于资本保值与增值目的｡()J50､就基本目的而言,产业型企业集团所实施的资本运作同资本型企业集团一样,主要都是基于资本保值与增值目的｡()J63､集团总部在选择并利用会计折旧政策及税法折旧政策时,需要考虑的首要问题是怎样更有利于实现市场价值最大化和纳税现金流出最小化｡(√)J80､就财务角度而言,主并公司最为关心的是对目标公司直接支付的购并价格的多少｡()J87､解散式公司分立是指将子公司的控制权移交给它的股东,但原母公司还继续存在｡J92､较之传统的筹资概念,融资的着眼点在于为企业集团提供与创造出更多的可以运用的“活性”资金,而不仅仅是资金来源外延规模的增大｡(√)J110､经营者的薪金水平,主要取决于经营者风险管理的成败｡J117､经营者各项管理绩效考核指标值较之市场或行业最好水平的比较劣势越大,股东财务资本要求的剩余贡献分享比例就会越高｡(√)MM17､母公司要对子公司实施有效的控制,就必须采取绝对控股的方式｡()M21､母公司与控股子公司之间实质上也是一种委托代理的关系｡(√)M53､面对激烈的市场竞争,必须关注产品的质量功能｡因此,产品的质量功能应该越高越好｡()M82､卖方融资是指作为主并方的企业集团暂不向目标公司支付全额价款,而是作为对目标公司所有者的负债,承诺在未来一定期限内分期､分批支付并购价款的方式｡(√)M103､母公司制定集团股利政策的宗旨是为了协调处理好集团内部以及与外部各方面的利益关系｡()PP2､判断一个“企业集团”是否是真正的企业集团,主要看它是否是由多个法人构成的企业联合体｡()P11､判断一个企业集团是否拥有财务资源的环境优势,主要看当前既有的､静态的､账面(财务报表)意义的财务资源规模的大小｡()P66､品牌延伸既节约了推出新产品的费用,又可使新产品搭乘原品牌的声誉便车,很快得到消费者承认,是一种值得竭力推广的有效的品牌战略｡()P119､判断企业财务是否处于安全运营状态,分析研究的着眼点是考察企业现金流入与现金流出彼此间在时间､数量及其结构上的协调对称程度｡(√)QQ1､企业集团是由多个法人构成的企业联合体,其本身并不是法人,从而不具备独立的法人资格以及相应的民事权｡(√)Q3､企业集团总部与各成员企业的关系同大型企业的总､分公司间的关系没有质的区别,只有量的差别｡()Q4､强大的核心竞争力与高效率的核心控制力依存互动,构成了企业集团生命.力的保障与成功的基础｡(√)Q8､企业集团的财务目标呈现为成员企业个体财务目标对集团整体财务目标在战略上的统合性｡(√)Q13､企业集团公司治理的宗旨在于谋求更大的､持续性的市场竞争优势｡(√)Q28､企业的生命周期完全取决于该企业所处行业的生命周期｡Q57､企业价值最大化是实现股东财富最大化目标的前提与基础,并成为厘定财务标准的首要依据｡()Q64､企业集团的内部折旧政策不受会计和税法折旧政策的约束,是企业集团基于强化内部管理与控制功能而自行确定的｡(√)Q72､企业集团的发展空间是否需要向其他新的领域拓展,是并购目标规划过程必须考虑的基本因素之一｡(√)Q73､企业集团拥有的主导产业或业务以及未来发展趋势,是购并目标规划过程必须考虑的基本因素之一｡(√)Q89､企业集团实施公司分立必须争取债权人和股东的支持｡(√)Q104､企业应否发放较多的现金股利,完全取决于企业是否具有较强的现金融通能力｡Q105､企业集团各成员企业都是独立的法人,因此成员企业没能规避纳税风险产生的不利影响不会波及整个集团｡()Q106､企业集团在任何时候都不应轻易放弃营业现金净流量大于零的投资项目｡(√)RR42､任何企业集团,无论采取何种管理体制或管理政策,子公司资本预算的决策权都将掌握于控股母公司手中｡(√)R93､融资决策制度安排指的是总部与成员企业融资决策权力的划分｡()R98､融资帮助是指管理总部利用集团的资源一体化整合优势与融通调剂便利而对管理总部或成员企业的融资活动提供支持的财务安排｡(√)R99､融通资金､提供金融服务是财务公司最本质的功能｡(√)R120､如果销售营业现金流入比率大于1,通常意味着企业收益质量低下,甚至处于过度经营状态｡()SS41､实施预算控制有利于实现资源整合配置的高效率,为风险抗御机能的提高奠定了强大的基础｡(√)S61､税法折旧政策具有严格的法律效力,对企业集团这样不同法人的联合体也没有任何弹性｡()S62､税法折旧政策的目标在于统一对全社会财务报告的口径,体现对外会计报告信息的通用性原则｡()S90､是否继续拥有对被分立或分拆出去的公司的控制权,是公司分立与分拆上市的一个重要区别｡(√)S97､是否完成企业集团的融资目标是对融资完成效果评价的依据｡()S101､税收筹划的宗旨不是为了追求纳税的减少,而是为了取得更大的税后利润｡(√)S102､税收筹划作用于收益实现的基础与实现的过程｡(√)S124､所获得的息税前营业利润能否首先抵补利息支出,是负债融资能否发挥正的财务杠杆效应的前提条件｡(√)T36､调整期财务战略是防御型的,在财务上既要考虑扩张与发展,又要考虑调整与缩减规模｡(√)T121､同样的产权比率,如果其中长期债务所占比重较大,企业实际的财务风险将会相对减少｡(√)W7､无论是站在企业集团整体的角度,还是成员企业的立场,都必须以实现市场价值与所有者财富最大化作为财务的基本目标｡(√)W54､为适应市场竞争,企业集团必须选择一个完全随机变动的投资方式｡()W76､无论是就效用性还是质量性､风险性等方面而言,收益贴现模式是整个贴现式价值评估模式中最为合理的一种｡()W77､维持性资本支出是指当年所发生的为使企业未来现金流量能力至少保持当前水平所必需的各种资资本性支出｡(√)W95､我国现有财务公司属于大型企业集.团的附属机构,不具有独立的法人资格和权力｡()W100､我国现有财务公司属于企业集团的附属机构,不具有独立的法人资格和权利｡(√)X85､信息错误是中国企业实施并购面临的最主要的陷阱｡(√)X113､薪酬计划的立足点是:经营者为企业取得了税后利润,它既能满足持续再生产的需要,又能为扩大再生产的提供保障｡()Y10､由多个成员企业联合组成的企业集团,彼此间通过取长补短或优势互补,在融资､投资以及利润分配等的形式或手段方面有了更大的创新空间｡(√)Y12､由于企业集团的成员企业具有独立的法人地位,所以,成员企业可以脱离母公司的核心领导,完全依照自身的偏好进行理财｡()Y31､一般而言,初创期的企业集团应以股权资本型筹资战略为主导｡(√)Y38､预算亦即计划的定量(包括“数量”与“金额”两个方面)化,它反映着预算活动所需的财务资源和可能创造的财务资源｡Y39､预算亦即计划的定量(包括“数量”与“金额”两个方面)化,它反映着预算活动的水平及支持这种活动所需要的实物资源｡()Y40､预算控制就是将企业集团的决策管理目标及其资源配置规划加以量化并使之得以实现的内部管理活动或过程｡(√)Y44､预算管理组织是指负责企业集团预算编制､审定､监督､协调､控制与信息反馈､业绩考核的组织机构｡(√)Y45､预算工作组是对集团及各层次､各环节预算组织的日常活动所实施的全面､系统的监督与控制活动｡()Y52､严格的质量标准,对于企业集团市场竞争优势的确立发挥着至关重要的作用,因此,企业集团必须无限加大资金投入,提高产品的质量水平｡()Y59､一般而言,营业利润占利润总额比重越大,表明企业利润来源的基础越是稳固,收益的质量也就越高｡(√)Y60､项目法人负责制是在项目责任人负责制基础上衍生发展而来的,其目的在于明确投资风险与管理责任的主体｡(√)Y68､要使质量标准得以落实,就必须建立严格的质量保障与监督体系,但不能实行质量否决｡()Y109､一般而言,低股利支付率较之高股利支付率对企业更为有利｡()Y111､由于经营者及其知识产权完全融入了企业价值及其增值的创造过程,所以知识资本是与财务资本同等重要､甚至更为重要的一种资本要素｡(√)Y114､一般而言,剩余税后利润主要是经营者的知识资本创造的ZZ6､在财务管理主体上,企业集团呈现为一元中心下的多层级复合结构特征｡(√)Z26､站在母公司的角度,支持其决策的信息必须具备真实有用性和重要性两个最基本的特征｡(√)Z29､证券投资组合与投资经营的多元化没有很大的差别｡()Z43､作为集团最高决策机构的母公司居于整个预算组织的核心领导地位｡(√)Z51､在制定投资政策时,应确立投资领域,并将偏离集团核心能力有效支持的投资活动排除出去｡(√)Z55､在投资收益质量标准的确定上,必须考虑时间价值与现金流量两个因素｡(√)Z58､资产必要收益率实际上包含了两个层次,一是项目资产必要收益率;二是总资产必要收益率｡(√)Z69､站在战略与策略不同的角度,并购目标分为两种:一种是长远性的战略目标;一种是支持性的策略目标｡(√)Z75､作为并购投资活动的指引性方针,并购标准一旦制定,必须严格遵循,绝不能改变｡()Z79､在对目标公司未来现金流量的判断上,着眼点应当是目标公司的独立现金流量,而非贡献现金流量｡()Z83､整个购并活动成功的基本标志是对.目标公司实现了接管,取得了控制权｡() Z84､主并公司实现了对目标公司的接管后,接下来的工作便是制定购并的一体化整合计划｡()Z94､资本结构中的“资本”指的是营运资本,即流动资产减流动负债的差额｡() Z108､增资配股实质上是一种资本筹措行为而不属于股利分配范畴｡(√)Z116､遵循激励与约束的互动原则,要求企业必须以塑造约束机制为立足点,不断强化激励机制的功能｡()单选B40、并购目标确立后，（B）是实施并购决策最为关键的一环。

2019年专业英语复习提纲1.缩写写全英及中文2.短语英汉互译Histogram equalization直方图均衡Lossless compression无损压缩CT(Computed Tomography)计算机断层扫描MRI(Magnetic Resonance Imaging)核磁共振成像lossy compression有损压缩Digital Switching数字交换Man-Machine interface人-机接口Clock frequency时钟频率traffic话务量3.填空1、A database may be designed for batch processing,real-time processing,or in-line processing.一个数据库可以被设计成批处理、实时处理或在线处理等形式。

2、If we consider binary transmission, the complete information about a particular message will always be obtained by simply detecting the presence or absence of pulse.在我们考虑二进制传输时，一条特别消息地完整信息可以通过检查脉冲的出现或消失来获得。

3、Noise can be introduced into transmission path in many different ways，perhaps via a nearby lighting strike,the sparking of a car ignition system,or the thermal low-level noise within the communication equipment itself.噪声会以很多方式混入传输通道，可能是附近的一次光击，或者一个汽车系统启动时的火花，或者通信设备自身产生的低级热噪声。

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