题目内容

下列各财务管理目标中,考虑了风险因素的有______。

A. 利润最大化
B. 股东财富最大化
C. 企业价值最大化
D. 股价最大化

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下列可建立费用中心的有______。

A. 研究开发部门
B. 车间班组
C. 快餐店
D. 仓储部门

下列说法中,正确的有______。

A. 营运资本等于流动资产超过流动负债的部分
B. 营运资本为正数,表明长期资本的数额大于长期资产
C. 当企业的长期资本不变时,增加长期资产会提高财务状况的稳定性
D. 当企业的长期资本不变时,增加长期资产会降低财务状况的稳定性

G公司采用变动成本计算制度。该公司某车间本月实际发生的电费为1100元,应将其分别计入“固定制造费用”和“变动制造费用”账户。已知电力成本(y)与生产量(x)的弹性预算方程为:y=450+10x;月初在产品30件,本月投产60件,本月完工50件;在产品平均完工程度为50%。下列有关电力成本的各项中,正确的有______。

A. 本月变动成本的预算金额为500元
B. 本月总成本的预算金额为1000元
C. 计入“固定制造费用”账户495元
D. 计入“变动制造费用”账户550元

A full-time job doesn"t have to destroy all hope of family dinners or afternoon playtime. Women can increase their chances of getting on the new mommy track through successful negotiation both at work and at home. After lawyer Lindsay Androski Kelly, 30, decided she would work only at a firm that allowed flexible hours, she specifically asked about family-friendlypolicies during job interviews. While Kelly"s approach worked for her, Michelle Goodman, warns against asking for flexibility too early, before proving oneself on the job. "You do need to pay your dues a little bit," she says. She recommends researching companies ahead of time to find out whether they"re known for family-friendly arrangements. Pat Katepoo, founder of WorkOptions.com, which offers guidance on achieving customized work arrangements, suggests first pitching a trial period. "Even if supervisors are nervous about a nontraditional arrangement, they will feel some sense of control if there"s a backdoor option for stopping it." Putting the proposal in writing with clear explanations of how the job will still get done also helps, Katepoo says. In her experience, if employees have worked for a manager for at least one to two years, are reliable performers, and have a trusting relationship with their manager, they have an 80 percent chance of at least getting a trial period. Regardless of the schedule, setting boundaries—such as having a policy against meetings after 5 p.m. —is key, says Mary Ann Mason, co-author of Mothers on the Fast Track: How a New Generation Can Balance Family and Careers. She also urges women not to wait too long before having children. For some fields, especially those that require extensive training such as academia or medicine, it"s easier to have small children earlier, rather than during what Mason calls the "make or break" years between ages 30 and 40. Women working in low-skilled jobs, on the other hand, usually find flexibility only by lucking into employers who accept it, says Leslie Morgan Steiner, editor of Mommy Wars. "Men and women at the lowest income levels don"t have any leverage," she says. Women across the economic spectrum benefit from support at home. Leslie Bennetts, author of The Feminine Mistake: Are We Giving Up Too Much, encourages women to find a way to continue working throughout motherhood: "Women must insist that their husbands share everything." Many women appear to be doing just that:A University of Maryland study found that the time men spent on housework almost doubled between the 1960s and 1990s, by which time they were doing one third of it. Leslie Bennetts" comments suggest that working women _____.

A. should give up working throughout motherhood
B. must let their husbands do everything in the family
C. must let their husbands double the time they spend on housework
D. should let their husbands share housework in the family

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