2015年IF大于20
2015下半年信息处理技术员上午试题(含答案)
2015下半年信息处理技术员上午试题（含答案）1.以下关于数据的叙述中，不正确的是 ( ) 。
A.要培养人们的信息素养，养成用数据说话的习惯B.数据经济已经成为改造传统经济模式的重要手段C.要努力降低企业存储数据的成本并提升数据价值D.让全社会共享全部数据是社会信息化的首要目标正确答案： D2.企业移动应用开发目标与消费者需求之间的差距属于应用鸿沟。
消费者一般并不关心特定企业移动应用（APP）__( )______。
A.使用是否快速安全B.软件的数量是否与去年有较大的增长C.操作是否方便易学D.产品交付和服务是否符合用户的期望正确答案： B3.智慧教育是教育信息化的发展趋势，__( )_____属于智慧教育的特点。
A.个性化教育，泛在学习B.标准化、大批量教育学生C.以教师为中心传授知识D.以书本为中心，以考试为目的正确答案： A4.团队中任意两人之间有一条沟通途径。
某团队有6人，沟通途径为__( )_____条。
A.6B.12C.15D.30正确答案： C5.已知5个自然数（可有重复）的最小值是20，最大值是22，平均值是21.2，则可以推断，中位数是___( )______。
A.20B.21C.22D.21或22正确答案： D6.19行19列点阵中，外三圈点数约占全部点数的比例为____( )_______。
A.小于10%B.小于20%C.大于50%而小于60%D.大于70%正确答案： C7.抽样调查的目标是____( )_______。
A.控制调查结果B.修正普查得到的结果C.缩小调查范围D. 用样本统计计量推算总体参数正确答案： D8.制造企业进行市场调查的目的一般不包括_____( )_______。
A .收集销售数据以获得最大价值 B.了解企业在市场上的地位 C.分析市场发展趋势 D.为营销决策提供客观的依据正确答案： A9.社会化调查问卷中，对问题设计的要求一般不包括__( )_________。
2015年高考山东卷理科综合试题及答案(高清)
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2015年度注会《财务成本管理》试题
2015年度注会《财务成本管理》试题一、【单项选择题】1、（2015年）下列各项中，属于货币市场工具的是（）。
A.优先股B.可转换债券C.商业票据D.银行长期贷款2、（2015年）甲公司是一家电器销售企业，每年6～10月是销售旺季，管理层拟用存货周转率评价全年存货管理业绩，适合使用的公式是（）。
A.B.C.D.3、（2015年）甲公司拟投资于两种证券X和Y，两种证券期望报酬率的相关系数为0.3。
根据投资X 和Y的不同资金比例测算，投资组合期望报酬率与标准差的关系如下图所示。
甲公司投资组合的有效集是（）。
A.X、Y点B.XR曲线C.RY曲线D.XRY曲线4、（2015年）甲公司采用固定股利支付率政策，股利支付率50%。
2014年，甲公司每股收益2元，预期可持续增长率4%，股权资本成本12%，期末每股净资产10元，没有优先股。
2014年末甲公司的本期市净率为（）。
A.1.20B.1.25C.1.30D.1.355、（2015年）在设备更换不改变生产能力且新旧设备未来使用年限不同的情况下，固定资产更新决策应选择的方法是（）。
A.净现值法B.动态回收期法C.平均年成本法D.内含报酬率法6、（2015年）在信息不对称和逆向选择的情况下，根据优序融资理论，选择融资方式的先后顺序应该是（）。
A.普通股、可转换债券、优先股、公司债券B.普通股、优先股、可转换债券、公司债券C.公司债券、可转换债券、优先股、普通股D.公司债券、优先股、可转换债券、普通股7、（2015年）在净利润和市盈率不变的情况下，公司实行股票反分割导致的结果是（）。
A.每股面额下降B.每股收益上升C.每股市价下降D.每股净资产不变8、（2015年）下列关于认股权证与股票看涨期权共同点的说法中，正确的是（）。
A.两者均有固定的执行价格B.两者行权后均会稀释每股价格C.两者行权后均会稀释每股收益D.两者行权时买入的股票均来自二级市场9、（2015年）甲公司是制造业企业，生产W产品。
福特 DPS6 自动变速箱控制模块 延长保修覆盖范围 2011-2015 款 Fiesta 和 20
Michael A. Berardi Ford Motor CompanyDirector P. O. Box 1904Service Engineering Operations Dearborn, Michigan 48121 Ford Customer Service DivisionJune 14, 2016TO:All U.S. Ford and Lincoln Dealers SUBJECT: Customer Satisfaction Program 14M02 – Supplement #2Certain 2011 through 2015 Model Year Fiesta and 2012 through 2015 Model YearFocus Vehicles Equipped with a DPS6 Automatic TransmissionTransmission Control Module Extended Warranty CoverageREF :Technical Service Bulletin (TSB) 16-0044 – No Start and/or TransmissionEngagement Or Loss Of Power With DTCs U0100, U0101 and/or U1013 REASON FOR THIS SUPPLEMENT∙ Program Coverage End Date: The program coverage end date has been extended fromSeptember 30, 2015 to June 30, 2017.∙ Refund Expiration Date: The refund expiration date has been extended fromSeptember 30, 2015 to June 30, 2017. PROGRAM TERMSFord is extending the warranty coverage on the DPS6 Automatic Transmission Control Module (TCM) to 10 years of service or 150,000 miles from the warranty start date of the vehicle, whichever occurs first. This extended warranty coverage will address intermittent symptoms of loss of transmission engagement while driving, no-start, or a lack of power. If a vehicle has already exceeded either the time or mileage limits, this coverage will last through June 30, 2017. Coverage is automatically transferred to subsequent owners.NOTE: This program DOES NOT apply to vehicles that qualify for repairs under New Vehicle Limited Warranty Powertrain coverage or Emissions Warranty coverage. Repairs for vehicles covered by New Vehicle Limited Warranty or Emissions Warranty should be claimed following Warranty & Policy Manual guidelines. Refer to TSB 16-0044 for repairs covered by the New Vehicle Limited Warranty or Emissions Warranty.VEHICLES COVERED BY THIS PROGRAM Vehicle Model YearAssembly Plant Build Dates Fiesta equipped with DPS6Automatic Transmission2011-2015 Cuautitlan November 3, 2009 through June 30, 2015 Focus equipped with DPS6Automatic Transmission 2012-2015 Michigan August 1, 2010 through June 30, 2015Affected vehicles are identified in OASIS.REASON FOR PROVIDING EXTENDED COVERAGESome of the affected vehicles may exhibit intermittent symptoms of loss of transmission engagement while driving, no-start, or a lack of power. These symptoms are usually accompanied by a “Check Engine” light illuminated on the instrument cluster. These concerns may be caused by electrical circuit failures within the TCM. If the transmission is not serviced, these symptoms may become more frequent and of longer duration.SERVICE ACTIONIf an affected vehicle exhibits intermittent symptoms of loss of transmission engagement while driving, no-start, or a lack of power AND it is determined the TCM is the casual part, dealers are authorized to replace the TCM under this program. This program coverage begins after the expiration of the New Vehicle Limited Warranty Powertrain coverage and Emissions Warranty coverage. This service must be performed at no charge to the vehicle owner.NOTE: As of August 4, 2015, vehicles repaired under 14M02 do not require the completion of 15B22 (if open in OASIS). A claim to 14M02 will automatically close 15B22.OWNER NOTIFICATION MAILING SCHEDULEOwner notification will begin February 21, 2015. Dealers should repair any affected vehicles that exhibit the covered condition whether or not the customer has received a letter.ATTACHMENTSAttachment I: Administrative InformationAttachment II: Labor Allowances and Parts Ordering InformationAttachment III: Technical InformationAttachment IV: Dealer Q & AAttachment V: DPS6 Extended Warranty Program Coverage SummaryOwner Notification LetterQUESTIONS & ASSISTANCEFor questions and assistance, contact the Special Service Support Center (SSSC) via the SSSC Web Contact Site. The SSSC Web Contact Site can be accessed through the Professional Technician Society (PTS) website using the SSSC link listed at the bottom of the OASIS VIN report screen or listed under the SSSC tab.Sincerely,Michael A. BerardiPage 1 of 2 Customer Satisfaction Program 14M02 – Supplement #2Certain 2011 through 2015 Model Year Fiesta and 2012 through 2015 Model Year Focus VehiclesEquipped with a DPS6 Automatic TransmissionTransmission Control Module Extended Warranty CoverageOASIS ACTIVATIONOASIS will be activated on February 20, 2015.FSA VIN LISTS ACTIVATIONNo, FSA VIN Lists will not be activated for this service action.STOCK VEHICLESDo not perform this program unless the affected vehicle exhibits the covered condition.SOLD VEHICLESOnly owners with affected vehicles that exhibit the covered condition will be directed to dealers for repairs.TITLE BRANDED / SALVAGED VEHICLESAffected title branded and salvaged vehicles are eligible for this service action.ADDITIONAL REPAIR (LABOR TIME AND/OR PARTS)Additional repairs identified as necessary to complete the FSA should be managed as follows: ∙For vehicles within new vehicle bumper-to-bumper warranty coverage, follow existing warranty and policy guidelines for related damage claims. No SSSC approval is required for thesevehicles:o Ford vehicles – 3 years or 36,000 miles∙For vehicles outside new vehicle bumper-to-bumper warranty coverage, submit an Approval Request to the SSSC Web Contact Site prior to completing the repair.OWNER REFUNDS∙ Ford Motor Company is offering a refund for owner-paid repairs covered by this program if the repair was performed before the date of the Owner Notification Letter. This refund offerexpires June 30, 2017.∙Dealers are also pre-approved to refund owner-paid emergency repairs that were performed away from an authorized servicing dealer after the date of the Owner Notification Letter.There is no expiration date for emergency repair refunds. Non-covered repairs, or thosejudged by Ford to be excessive, will not be reimbursed.∙Refunds will only be provided for the cost associated with transmission control module replacement due to loss of transmission engagement, no-start, or a lack of power.Page 2 of 2 Customer Satisfaction Program 14M02 –Supplement #2Certain 2011 through 2015 Model Year Fiesta and 2012 through 2015 Model Year Focus VehiclesEquipped with a DPS6 Automatic TransmissionTransmission Control Module Extended Warranty CoverageRENTAL VEHICLESIf a customer's vehicle requires the replacement of the transmission control module and it is necessary to order parts, dealers are pre-approved for up to 1 day for a comparable rentalvehicle. Follow Extended Service Plan (ESP) guidelines for dollar amounts. Rentals will only be reimbursed for the day(s) the vehicle is at the dealership for part replacement. Prior approval for more than 1 rental day is required from the SSSC via the SSSC Web Contact Site.CLAIMS PREPARATION AND SUBMISSION∙Enter claims using Direct Warranty Entry (DWE) or One Warranty Solution (OWS).o DWE: refer to ACESII manual for claims preparation and submission information.o OWS: when entering claims in DMS software, select claim type 31: Field Service Action.The FSA number (14M02) is the sub code.∙Additional diagnostic time MT14M02D (up to 2.0 hours) may be claimed on the same repair line that the FSA is claimed on (prior approval is not required).o All Diagnostic Trouble Codes (DTCs) that are retrieved must be documented in the Powertrain DTC fields on the diagnostic code entry screen in order to claim additionaldiagnostic time.∙Additional labor and/or parts other than additional diagnostic time MT14M02D must be claimed as related damage on a separate repair line from which the FSA is claimed.∙Submit refunds on a separate repair line.- Program Code: 14M02- Misc. Expense: ADMIN- Misc. Expense: REFUND - Misc. Expense: 0.2 Hrs.∙Multiple refunds should be submitted on one repair line and the invoice details for each repair should be detailed in the comments section of the claim.∙PROGRAM TERMS: For vehicles that exhibit intermittent concerns of loss of transmission engagement while driving, no-start, or a lack of power, this program extends the coverage ofthe Transmission Control Module (TCM) to 10 years of service or 150,000 miles from thewarranty start date of the vehicle, whichever occurs first. If a vehicle has already exceededeither the time or mileage limits, this coverage will last through June 30, 2017.∙This program DOES NOT apply to vehicles that qualify for repairs under the New Vehicle Limited Warranty or Emissions Warranty. Repairs for vehicles covered by New VehicleLimited Warranty or Emissions Warranty should be claimed following Warranty & PolicyManual guidelines. Refer to TSB 16-0044for additional details. If the vehicle is beyondPowertrain Coverage of the New Vehicle Limited Warranty and Emissions Warranty but iscovered by an Extended Service Plan (ESP), claim repairs to this program (FSA 14M02)instead of the ESP Plan.NOTE: Some vehicles covered by 14M02 may also be eligible for coverage by 14M01 (DPS6 Transmission Clutch Shudder / Transmission Input Shaft Seal Warranty Extension) and /or 15B22 (Transmission Control Module Reprogramming for Overt TCM Failure Warning). Always consult OASIS to determine repairs and coverages that apply.Page 1 of 1 Customer Satisfaction Program 14M02 –Supplement #2Certain 2011 through 2015 Model Year Fiesta and 2012 through 2015 Model Year Focus VehiclesEquipped with a DPS6 Automatic TransmissionTransmission Control Module Extended Warranty CoverageLABOR ALLOWANCESNOTE: This program DOES NOT apply to vehicles that qualify for repairs under the New VehicleLimited Warranty or Emissions Warranty. Repairs for vehicles covered by New Vehicle LimitedWarranty or Emissions Warranty should be claimed following Warranty & Policy Manual guidelines.Refer to TSB 16-0044 for additional details.Description Labor Operation Labor TimeFocus Models - Replace Transmission Control Module(includes time to retrieve DTCs) (Closes FSA 15B22 if open) 14M02B 1.0Hours Fiesta Models - Replace Transmission Control Module(includes time to retrieve DTCs) (Closes FSA 15B22 if open) 14M02C 1.1Hours M-Time for additional diagnosis of Powertrain DTCs P0805,P087A, P090B, P090C, P0901, P0902, P2831, P2832,P2835, P2836, P2837, P285C, P285D, P285E, P2861 or P2862, only where the TCM is the causal part (may only be claimed with either 14M02B or 14M02C) MT14M02D Up to 2.0HoursPARTS REQUIREMENTS / ORDERING INFORMATIONPart Number Description Order Quantity AE8Z-7Z369-E TransmissionControlModule 1 AE8Z-7B498-A Transmission Control Module Seal 2The DOR/COR number for this program is 50579.Order your parts requirements through normal order processing channels. To guarantee the shortest delivery time, an emergency order for parts must be placed.DEALER PRICEFor latest prices, refer to DOES II.PARTS RETENTION AND RETURNFollow the provisions of the Warranty and Policy Manual, Section 1 - WARRANTY PARTS RETENTION AND RETURN POLICIES.EXCESS STOCK RETURNExcess stock returned for credit must have been purchased from Ford Customer Service Division in accordance with Policy Procedure Bulletin 4000.ATTACHMENT IVPage 1 of 2 Customer Satisfaction Program 14M02 – Supplement #2Certain 2011 through 2015 Model Year Fiesta and 2012 through 2015 Model Year Focus VehiclesEquipped with a DPS6 Automatic TransmissionTransmission Control Module Extended Warranty CoverageDEALER Q & AFord is initiating a customer satisfaction program to extend the warranty for the Transmission Control Modules in 2011-2015 MY Ford Fiesta and 2012-2015 MY Focus vehicles equipped with the PowerShift 6-speed (DPS6) automatic transmission. Some of the affected vehicles may exhibit intermittent symptoms of loss of transmission engagement, no-start, or a lack of power. These symptoms are usually accompanied by a “Check Engine” light illuminated on the instrument cluster. These concerns may be caused by electrical circuit failures within the transmission control module. This program extends the coverage of the Transmission Control Module to 10 years of service or 150,000 miles from the warranty start date of the vehicle, whichever occurs first. If a vehicle has already exceeded either the time or mileage limits, this coverage will last through June 30, 2017. Coverage is automatically transferred to subsequent owners. Customers who have previously paid for this repair are eligible for reimbursement until June 30, 2017.Q1. Are all Fiesta and Focus vehicles involved in this extended warranty coverage program?A. No, this extended warranty program only applies to vehicles equipped with the DPS6PowerShift 6-Speed Automatic Transmission. Vehicles equipped with a manual transmission are not included in this program.Q2. What is the issue?A. Some of the affected vehicles may exhibit intermittent symptoms of loss of transmissionengagement, no-start, or a lack of power. These symptoms are usually accompanied by aCheck Engine light illuminated on the instrument cluster.Q3. What causes this issue?A. These concerns may be caused by electrical circuit failures within the transmission controlmodule.Q4. Can there be other causes for this issue?A. Yes, intermittent symptoms of loss of transmission engagement, no start, lack of power, andillumination of the check engine light may be caused by many concerns that are not related to the transmission control module.Q5. Why are customers receiving an extended warranty?A. Customers are receiving a warranty extension for added peace of mind.Q6.If a vehicle exhibits these symptoms but diagnosis indicates that it is not caused by the transmission control module, is the repair covered?A. No. There can be many causes for the symptoms that are described. If diagnosis indicatesthat the transmission control module is not the causal component, diagnosis and repairs arenot covered under this program.ATTACHMENT IVPage 2 of 2 Customer Satisfaction Program 14M02 – Supplement #2Certain 2011 through 2015 Model Year Fiesta and 2012 through 2015 Model Year Focus VehiclesEquipped with a DPS6 Automatic TransmissionTransmission Control Module Extended Warranty CoverageQ7. Is this issue related to the existing extended warranty coverage program 14M01 for leaking transmission input shaft seals that was released last year?A. No. While many vehicles are included in both programs, the components covered in each areunrelated. This extended warranty program and 14M01 are designed to ensure peace of mind and customer satisfaction related to the transmission control module, software calibration,clutch, and potentially leaking transmission input shaft seals.Q8. Will this action fix the complaint many customers are having about shift quality?A. While the transmission can have a unique feel compared to a traditional automatic, it offerscustomers both fuel efficiency and performance benefits. This extended warranty program and 14M01 are designed to ensure peace of mind and customer satisfaction related to thetransmission control module, software calibration, clutch, and potentially leaking transmission input shaft seals. They are not designed to address the potentially unique shift feel of thePowerShift Transmission.Q9. How confident are you that this repair will resolve this issue?A.We expect the repair will address this issue. If our customers experience additional symptomsrelated to this Transmission Control Module issue, the extended warranty will cover them for10 years or 150,000 miles.Q10. Are vehicles currently in production affected?A.Vehicles produced on or before June 30, 2015 are included in this program. Ford has madeupdates to modules in vehicles currently being produced, and will continue to monitor warranty data.Ford Motor CompanyFord Customer Service DivisionP. O. Box 1904Dearborn, Michigan 48121June, 2016 Software Update Program 15B22Customer Satisfaction Program 14M02Programa de actualización de software 15B22Programa de satisfacción del cliente 14M02Mr. John Sample123 Main StreetAnywhere, USA 12345Your Vehicle Identification Number (VIN): 12345678901234567At Ford Motor Company, we are not only committed to building high quality, dependable products, but also building a community of happy, satisfied customers. To demonstrate that commitment, we are providing you with both a software update and a no-charge extended coverage for the transmission control module (TCM) for your vehicle with the VIN shown above.Why are you receiving this notice? On your vehicle with the VIN shown above, the TCM may experience electrical circuit failures causing intermittent symptoms of loss of transmission engagement while driving, no-start, or a lack of power. If this condition is present and the transmission control module has not been updated with the latest software, these symptoms may become progressively worse and your vehicle may not provide a visual warning of the failure.What will Ford and your Dealer do? For your peace of mind, Ford Motor Company has developed new software that will alert the driver of a possible TCM circuit failure before symptoms progress. Ford Motor Company has authorized any Ford/Lincoln dealer to update the software in your TCM free of charge (parts and labor).This Software Update Program will be in effect until July 31, 2017 regardless of mileage. Coverage is automatically transferred to subsequent owners.What should you do? Please call your dealer without delay and request a service date forSoftware Update Program 15B22. Provide the dealer with the VIN of yourvehicle, which is near the beginning of this letter.What will the improved software do? The improved software will continuously monitor the TCM and provide advance notification, resulting in a “Check Engine” light if the TCM isn’t operating properly. This improved fault detection and overt warning will help ensure the vehicle operator is alerted to potential issues with the TCM.What won’t the software update do? The new TCM software update will not change the normal shift characteristics of your vehicle’s transmission and will not have an effect on fuel economy.How long will it take?The time needed to install the updated software in your vehicle is less thanone-half day. However, due to service scheduling requirements, yourdealer may need your vehicle for a longer period of time. Your vehicle mayalso require diagnosis to determine if the TCM has failed and parts need tobe ordered.Should your vehicle require additional service, what will Ford and your dealer do? Ford Motor Company has also extended the warranty coverage on the TCM to 10 years or 150,000 miles from the warranty start date, whichever occurs first. If your vehicle's TCM requires replacement and your vehicle is within the indicated time/mileage limitations, Ford Motor Company has authorized any Ford/Lincoln dealer to replace the TCM free of charge (parts and labor).If your vehicle has already exceeded mileage limits listed above, coverage under 14M02 will last through June 30, 2017. Coverage is automatically transferred to subsequent owners.Is this different than the previous letter you received? You may have previously received a letter(s) regarding additional coverages on your PowerShift Automatic Transmission. The reference guide below can help you better understand the available warranty coverage for your transmission.Have you previously paid for this repair? If you paid to have service done on your TCM before the date of this letter, you may be eligible for a refund. Refunds will only be provided for service related to TCM replacement. To verify eligibility and expedite reimbursement, give the original receipt from the repair to your dealer before July 31, 2017. To avoid delays, do not send receipts to Ford Motor Company.What if you no longer own this vehicle? If you no longer own this vehicle, and have an address for the current owner, please forward this letter to the new owner. You received this notice because our records indicate that you are the current owner.Can we assist you further? If you need further assistance, see the Service Manager at your dealership. RETAIL OWNERS: If you have questions or concerns, please contact our Ford Customer Relationship Center at 1-866-436-7332 and one of our representatives will be happy to assist you. If you wish to contact us through the Internet, our address is: .For the hearing impaired call 1-800-232-5952 (TDD). Representatives are available Monday through Friday: 8:00AM - 8:00PM (Eastern Time).Si necesita ayuda o tiene alguna pregunta, por favor llame al Centro de Relación con Clientes al 1-866-436-7332 y presione 2 para Español. FLEET OWNERS: If you have questions or concerns, please contact our Fleet Customer Information Center at 1-800-34-FLEET, choose Option #3, and one of our representatives will be happy to assist you. If you wish to contact us through the Internet, our address is: . Representatives are available Monday through Friday: 8:00AM - 8:00PM (Eastern Time).As part of the Ford community, we appreciate your attention to this important matter and your continued loyalty.FordCustomerServiceDivision。
同花顺函数说明和公式编写规则 2015
同花顺函数说明和公式编写规则2015同花顺函数说明和公式编写规则一、公式编写规则1、语言规范：在自定义公式里面的各种符号(如，“;”)只能用半角不能用全角。
直接访问数据项的函数例如：OPEN[t] 为t周期之前的开盘价所有行情数据项(CLOSE等)都与此相同。
2、标识符：标识符在表达式中只存名称，值保留在符号表。
标识符包括函数名、参数名和变量名。
函数名用来传递函数返回值；参数名用于函数调用时的参数传递；变量名在计算中存储中间计算结果。
3、分隔符：4、赋值语句：其一般形式为: a=b; 含义为将b的值付给a。
几个运算符“＝”“:=”“:”“:>”。
其含义分别为“赋值”、“赋值”、“赋值并输出数值或字符串”、“赋值并输出图形”。
注意：“＝”和“:=”两个运算符的意义、用法完全相同。
这样做主要是为了更好地兼容市场上目前的各种带有公式编辑功能的分析软件。
5、条件语句：其一般形式为: IF(逻辑表达式) 语句1; ELSE 语句2;上述结构表示: 如果逻辑表达式的值为非0(TURE)即真, 则执行语句1, 执行完语句1从语句2后开始继续向下执行; 如果表达式的值为0(FALSE)即假, 则跳过语句1而执行语句2。
注意：(1)、条件执行语句中"ELSE 语句2;"部分是选择项, 可以缺省, 此时条件语句变成: IF(逻辑表达式) 语句1; 表示若逻辑表达式的值为非0则执行语句1 , 否则跳过语句1继续执行。
(2)、如果语句1或语句2有多于一条语句要执行时, 必须使用"{"和"}" 把这些语句包括在其中, 此时条件语句形式为: IF(逻辑表达式) { 语句体1; } ELSE { 语句体2; } 这里语句体指多个语句，每个语句都必须以“;”结尾。
(3)、条件语句可以嵌套, 这种情况经常碰到, 但条件嵌套语句容易出错, 其原因主要是不知道哪个IF对应哪个ELSE。
2015年注册会计师财务成本管理真题
2015年注册会计师财务成本管理真题一、单项选择题1、下列关于财务目标与经营者的说法中，不正确的是（）。
A、股东的目标是使自己的财富最大化，要求经营者以最大的努力去完成这个目标B、经营者的对股东目标的背离表现为道德风险和逆向选择C、激励是解决股东与经营者矛盾的最佳方法D、经营者的主要要求是增加报酬、增加闲暇时间、避免风险2、A公司上年净利润为300万元，上年年初流通在外的普通股为100万股，上年6月30日增发了30万股普通股，上年10月1日回购了20万股普通股，A公司的优先股为80万股，优先股股息为每股1元。
如果上年末普通股的每股市价为36元，则该公司的市盈率为（）。
A、18B、14.4C、14.65D、3.63、已知风险组合的期望报酬率和标准差分别为12%和15%，无风险利率为6%，则资本市场线的斜率为（）。
A、0.8B、0.47C、2D、0.44、甲公司按照平均市场价值计量的目标资本结构是：40%的长期债务、10%的优先股、50%的普通股。
按照实际市场价值计量的目标资本结构是：42%的长期债务、10%的优先股、48%的普通股。
长期债务的税前成本是5%，优先股的成本是12%，普通股的成本是20%，所得税税率为25%。
则甲公司的加权平均资本成本为（）。
A、13.2%B、12.7%C、12.9%D、12.4%5、某股票的未来每年的股利不变，且长期持有股票，当股票市价高于股票价值时，则期望报酬率比投资人要求的必要报酬率（）。
A、相等B、高C、低D、不确定6、甲公司股票的看涨期权和看跌期权的执行价格相同，6个月到期。
已知股票的现行市价为50元，看跌期权的价格为6元，看涨期权的价格为12.6元。
如果无风险有效年利率为6.09%，按半年复利率折算，则期权的执行价格为（）元。
A、46.04B、44.70C、43.4D、507、某公司拟进行一项固定资产投资决策，资本成本为10%，有四个方案可供选择。
其中甲方案的现值指数为0.9；乙方案的内含报酬率为9.5%；丙方案的项目计算期为9年，净现值为305万元，（P/A，10%，9）＝5.7590；丁方案的项目计算期为10年，净现值的等额年金为51.68万元。
2015年度注会《财务成本管理》试题参考答案及解析
2015年度注会《财务成本管理》试题一、【单项选择题】1.【参考答案】D【答案解析】用存货周转率评价全年存货管理业绩时，应该保持分子和分母的口径一致，所以，应当使用“销售成本”计算，即选项A和B不是答案；由于本题中存货项目的数据受季节性因素影响较大，因此，采用12个月的平均数比采用年初和年末的平均数计算的结果更真实可靠，所以，选项C不是答案，选项D是答案。
2.【参考答案】D【答案解析】用存货周转率评价全年存货管理业绩时，应该保持分子和分母的口径一致，所以，应当使用“销售成本”计算，即选项A和B不是答案；由于本题中存货项目的数据受季节性因素影响较大，因此，采用12个月的平均数比采用年初和年末的平均数计算的结果更真实可靠，所以，选项C不是答案，选项D是答案。
3.【参考答案】C【答案解析】由于曲线RX上的点对应的投资组合的期望报酬率比最小方差组合期望报酬率还低，所以，没有人会打算持有曲线RX上的投资组合，即曲线RX上的机会集是无效集，甲公司投资组合的有效集是RY曲线。
4.【参考答案】C【答案解析】权益净利率＝2/10×100%＝20%，由于股支付率不变，所以，每股股利增长率＝每股收益增长率＝4%，本期市净率＝50%×20%×（1＋4%）/（12%－4%）＝1.30。
5.【参考答案】C【答案解析】由于设备更换不改变生产能力，所以不会增加企业的现金流入，由于没有适当的现金流入，因此，无论哪个方案都不能计算其净现值和内含报酬率，即选项A和选项D不是答案。
如果新旧设备未来使用年限相同，则可以比较现金流出总现值；如果新旧设备未来使用年限不同，为了消除未来使用年限的差异对决策的影响，较好的分析方法是比较继续使用和更新的平均年成本（平均年成本＝现金流出总现值/年金现值系数），以较低者作为好方案，所以选项C是答案。
由于动态回收期法并没有考虑回收期以后的现金流量，所以，选项B不是答案。
【提示】本题考核项目投资决策适用的方法。
2015if学生设计奖获奖作品
2015年IF（国际工业设计论坛）学生设计奖评选出了一批优秀的获奖作品，这些设计作品涵盖了从工业设计到产品设计等多个领域，展现了当代学生设计师的创新思维和设计能力。
本文将对2015年IF学生设计奖的获奖作品进行介绍，带领读者一窥这些优秀设计作品的精彩之处。
一、设计作品名称：智能家居控制器获奖等级：金奖设计团队：XXX大学设计学院设计理念：该智能家居控制器采用了人性化、智能化的设计理念，通过手机App远程控制家中的灯光、空调和安防系统，使用户能够随时随地轻松管理家居设备。
该控制器还具有自动学习功能，能够根据用户的习惯自动调节家居设备，提升用户的居家体验。
二、设计作品名称：可折叠自行车获奖等级：银奖设计团队：XXX大学交通工程学院设计理念：该可折叠自行车结合了高强度材料与创新的折叠结构，使自行车在保证牢固性的同时能够轻便易携带。
设计团队注重用户体验，通过人性化设计，让用户可以在城市间便捷地使用自行车，同时也减少了对环境的污染。
三、设计作品名称：多功能办公桌获奖等级：铜奖设计团队：XXX大学建筑设计学院设计理念：该多功能办公桌融合了书架、显示器支架和充电插座等功能于一体，满足了现代办公人员对办公桌多功能的需求。
设计团队在材料选择和结构设计上精益求精，使办公桌外观简约大方，功能完善。
四、设计作品名称：儿童座椅获奖等级：优秀奖设计团队：XXX艺术设计学院设计理念：该儿童座椅在材料选择上注重环保，采用了可降解材料进行制造，符合现代家长对儿童产品的环保需求。
设计团队还对座椅的外观进行了可爱温馨的设计，吸引了孩子的注意，增强了使用体验。
五、设计作品名称：智能健身手环获奖等级：优秀奖设计团队：XXX大学电子工程学院设计理念：该智能健身手环集成了心率监测、步数统计、睡眠监测等多种功能，通过手机App实时同步数据，为使用者提供全面的健康数据分析。
设计团队注重产品的舒适性和便携性，通过精心的材料选择和人体工程学设计，使手环佩戴舒适，便于随身携带。
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2015IF＞20
CA-A CANCER JOURNAL FOR CLINICIANS”[Journal] or”NEW ENGLAND JOURNAL OF MEDICINE”[Journal] or”CHEMICAL REVIEWS”[Journal] or”LANCET”[Journal] or”NATURE REVIEWS DRUG DISCOVERY”[Journal] or”NATURE BIOTECHNOLOGY”[Journal] or”NATURE”[Journal] or”Annual Review of Immunology”[Journal] or”NATURE REVIEWS MOLECULAR CELL BIOLOGY”[Journal] or”NATURE REVIEWS CANCER”[Journal] or”NATURE REVIEWS GENETICS”[Journal] or”NATURE MATERIALS”[Journal] or”JAMA-JOURNAL OF THE AMERICAN MEDICAL ASSOCIATION”[Journal] or”NATURE REVIEWS IMMUNOLOGY”[Journal] or”Nature Nanotechnology”[Journal] or”SCIENCE”[Journal] or”CHEMICAL SOCIETY REVIEWS”[Journal] or”Annual Review of Astronomy and Astrophysics”[Journal] or”Nature Photonics”[Journal] or”CELL”[Journal] or”NATURE METHODS”[Journal] or”NATURE REVIEWS NEUROSCIENCE”[Journal] or”Annual Review of Biochemistry”[Journal] or”REVIEWS OF MODERN PHYSICS”[Journal] or”NATURE GENETICS”[Journal] or”PROGRESS IN MATERIALS SCIENCE”[Journal] or”NATURE MEDICINE”[Journal] or”PHYSIOLOGICAL REVIEWS”[Journal] or”PROGRESS IN POLYMER SCIENCE”[Journal] or”Nature Chemistry”[Journal] or”LANCET ONCOLOGY”[Journal] or”NATURE REVIEWS MICROBIOLOGY”[Journal] or”CANCER CELL”[Journal] or”Annual Review of Plant Biology”[Journal] or”LANCET INFECTIOUS DISEASES”[Journal] or”ACCOUNTS OF CHEMICAL RESEARCH”[Journal] or”Cell Stem Cell”[Journal] or”TRENDS IN COGNITIVE SCIENCES”[Journal] or”TRENDS IN COGNITIVE SCIENCES”[Journal] or”LANCET NEUROLOGY”[Journal]or”Annual Review of Psychology”[Journal] or”Annual Review of Psychology”[Journal] or”IMMUNITY”[Journal] or”ENDOCRINE REVIEWS”[Journal] or”ADVANCES IN PHYSICS”[Journal] or”BEHAVIORAL AND BRAIN SCIENCES”[Journal] or”BEHAVIORAL AND BRAIN SCIENCES”[Journal] o r”Energy & Environmental Science”[Journal] or”Nature Physics”[Journal] or”PHYSICS REPORTS-REVIEW SECTION OF PHYSICS LETTERS”[Journal] or”NATURE IMMUNOLOGY”[Journal] ”
心血管top20
JOURNAL OF THE AMERICAN COLLEGE OF CARDIOLOGY”[Journal] or”EUROPEAN HEART JOURNAL SUPPLEMENTS”[Journal] or”EUROPEAN HEART JOURNAL”[Journal] or”CIRCULATION”[Journal] or”CIRCULATION RESEARCH”[Journal] or”PROGRESS IN LIPID RESEARCH”[Journal] or”Nature Reviews Cardiology”[Journal] or”JACC-Cardiovascular Interventions”[Journal] or”JACC-Cardiovascular Imaging”[Journal] or”EUROPEAN JOURNAL OF HEART FAILURE”[Journal] or”HYPERTENSION”[Journal] or”Circulation-Cardiovascular Interventions”[Journal] or”CARDIOVASCULAR RESEARCH”[Journal] or”Circulation-Heart Failure”[Journal] or”CURRENT OPINION IN LIPIDOLOGY”[Journal] or”Circulation-Cardiovascular Quality and Outcomes”[Journal] or”HEART”[Journal] or”BASIC RESEARCH IN CARDIOLOGY”[Journal] or”Circulation-Cardiovascular Imaging”[Journal] or”HEART RHYTHM”[Journal] ”。