2011年山东青岛大学金融学综合考研真题
金融硕士MF金融学综合(金融市场与机构)历年真题试卷汇编3(题后
金融硕士MF金融学综合（金融市场与机构）历年真题试卷汇编3(题后含答案及解析)题型有：1. 单项选择题 2. 名词解释 3. 计算题 4. 简答题 5. 论述题7. 判断题单项选择题1．波浪理论考虑的因素主要包括三个方面，其中最重要的是股价的( )。
(东北财经大学2012真题)A．相对位置B．比例C．形态D．时间正确答案：C解析：投资者应了解，艾略特的波浪理论其关键主要包括三个部分：第一为波浪的形态；第二为浪与浪之间的比例关系；第三为浪间的时间间距。
而这三者之间，浪的形态最为重要。
知识模块：金融市场与机构2．在证券投资活动中常用多条移动平均线的组合来进行股市分析，( )天的移动平均线反应的是短期趋势。
(东北财经大学2012真题)A．5～10B．20～30C．30～60D．100～200正确答案：A 涉及知识点：金融市场与机构3．通常情况下，相对强弱指数的变化范围在( )。
(东北财经大学2012真题)A．0～80B．20～80C．10～90D．0～100正确答案：D解析：受计算公式的限制，不论价位如何变动，强弱指标的值均在0～100之间。
知识模块：金融市场与机构4．在必要时迅速转变为现金而不致遭受损失的能力是指金融工具的( )。
(浙江财经大学2012真题)A．安全性B．流动性C．收益性D．风险性正确答案：B解析：流动性的定义是金融工具转变为现金的难易程度和所花费的成本。
知识模块：金融市场与机构5．大额可转让定期存单的发行使商业银行引入了哪种经营策略?( )。
(浙江财经大学2012真题)A．负债管理B．资产管理C．全方位满意服务管理D．资产负债综合管理正确答案：C解析：大额可转让存单，本身是商业银行的存贷款业务。
可以转让之后，等于说提高了存单的流动性，方便了储蓄者。
因此是全方位满意服务管理。
知识模块：金融市场与机构6．由地方政府和地方政府机构所发行的债券是：( )。
(浙江财经大学2012真题)A．地方债B．国债C．金融债D．企业债正确答案：A解析：根据定义，由地方政府和地方政府机构所发行的债券是地方债。
青岛大学考研真题基础英语(2)2011
青岛大学2011年硕士研究生入学考试试题科目代码： 622 科目名称： 基础英语(2) (共 9 页) 请考生写明题号，将答案全部答在答题纸上，答在试卷上无效I. Vocabulary and Structure (20 points) Choose one of the four answers that best completes the sentence.1.The resort encourages visitors to _______ the brochure before making a reservation.(A) look through(B) look around(C) look forward to(D) look up to2. The Great Wall, _______ China’s first line of defense, is now merely a tourist attraction.(A) because of(B) being(C) once(D) before3. They were giving nothing_______ dry bread and water for their evening meal.(A) other than(B) more than(C) less than(D) rather than4. _______ of the grassland dwellers of the North America continent is the antelope or pronghorn.(A) Typical(B) Typical is(C) The typical(D) It is typical5. Since I could not see anything through microscope, _______ my careful adjustment, I gave up.(A) for all(B) above all(C) after all(D) in all6. Bids for the proposals must received _______.(A) prior to the deadline March first(B) the March first deadline prior to(C) to the March first deadline prior(D) prior to the March first deadline7. Automations programmed to perform a given task _______ the flexibility and adaptability of human beings.(A) without(B) lack(C) minus(D) not having8. Everyone in the office was asked to _______the gift for the retiring vice-president..(A) look after(B) give over(C) take up for(D) go in for9. Improved technology is always a source of lower costs and a _______ to economic growth.(A) tax(B) spur(C) gem(D) digression10. There has not been a _______ in May since 1908.(A) snowy(B) snowstorm(C) snowing(D) storm of snow11. Mr. Davidson launched his first successful _______ at age of fifteen, when he produced his own radio program.(A) profitability(B) venture(C) equity(D) revenue12. Many companies believe that their lack of knowledge about global markets is an insurmountable _______.(A) border(B) limit(C) barrier13. He is planning another tour abroad, yet his passport will _______ at the end of this month.(A) expire(B) exceed(C) terminate(D) cease14. Automated teller machines enable people to do their banking at anytime, seven days _______.(A) weekly(B) week(C) in a week(D) a week15. A retirement plan ensures one’s well-being in one’s _______.(A) oldness(B) old age(C) elderly(D) senile16. According to one belief, if truth is not to be known it will make itself apparent, so one _______ wait instead of searching for it.(A) would rather(B) had to(C) cannot but(D) had best17. If we _______ our relations with that country, we’ll have to find another supplier of raw materials.(A) diffuse(B) diminish(C) terminate(D) preclude18. Classical acting is characterized by an eternal _______ of balance between the natural and the stylized.(A) redundancy(B) quest(C) conflict(D) quality19. In some corporations, employees _______ offices, desks, and room assignments.(A) circle(C) take turns(D) exercise20. The various countries are striving to defend their_______ economics against imperialist trade attacks.(A) respected(B) respectful(C) respectable(D) respectiveII. Cloze (15 points)There are fifteen blanks in the following passage. For each blank there are four choices marked A, B, C and D. You must choose the ONE that best fits into the passage.In the United States, older people rarely live with their adult children. But in many other cultures children are expected to care 1 their aged parents. In some parts of Italy, the percentage of adult children who 2 with their parents 3 65 to 70 percent. In Thailand, too, children are expected to care for their elderly parents; few Thai elderly live alone.What explains these differences in living arrangements 4 cultures? Modernization theory 5the extended family household to low levels of economic development. In traditional societies, the elderly live with their children in large extended family units for economic reasons. But with modernization, children move to urban areas, leaving old people 6 in isolated rural areas. Yet modernization theory cannot explain why extended family households were never common in the United States or England, or why families in Italy, which is fully modernized, 7 a strong tradition of intergenerational living. Clearly, economic development alone cannot explain 8 living arrangements.Another theory associated intergenerational living arrangements with inheritance patterns. In some cultures, the stem family pattern of inheritance9 . Under this system, parents live with a married child, usually the oldest son, who then 10 their property when they die. The stem family system was once common in Japan, but changes in inheritance laws, 11 broader social changes brought 12 by industrialization and urbanization, have 13 the tradition. In 1960 about 80 percent of Japanese over 65 lived with their children; by 1990 only 60 percent did—a figure that is still high 14 U. S. standards, but which has been declining steadily. InKorea, too, traditional living arrangements are 15 : the percentage of aged Koreans who live with a son declined from 77 percent in 1984 to 50 percent just 10 years later. Although most elderly Koreans still expect to live with a son, their adult children do not expect to live with their children when they grow old.1. A about B after C for D over2. A reside B recite C redeem D rebel3. A amasses B amounts C attains D reaches4. A over B across C within D above5. A associated B linked C united D combined6. A aside B after C over D behind7. A maintain B promote C reserve D support8. A appointed B assigned C preserved D preferred9. A controls B overtakes C predominates D overwhelms10. A delivers B conveys C conceives D inherits11. A as well as B might as well C as well D well as12. A off B up C around D about13. A undermined B decreased C diminished D defeated14. A by B on C with D in15. A receding B removing C invading D erodingIII. Error Correction (15 points)The passage contains TEN errors. Each indicated line contains a maximum of ONE error. In each case, only ONE word is involved. You should proofread the passage and correct it in a right way.For a wrong word, underline the wrong word and write the correct one in the blank provided at the end of the lineFor a missing word, mark the position of the missing word with a “∧ ” sign and write the word you believe to be missing in the blank provided at the end of the line.For an unnecessary word, cross out the unnecessary word with a slash “/ ” and put the word in the blank provided at the end of the line.The pollution of Hong Kong’s Beaches by oil froma damaged tanker last year recalls a similar incidentwhich took place in Britain in1967 when Terrey Canyon,a huge oil tanker, split in two and caused disaster in coastalareas. Shoals of fishes are killed, sea birds hopelessly (1)________fouled with oil and coastal holiday resort put out of business (2)________for several weeks. As a result of this particular incidentscientists are becoming restless in the thought of (3)________Britain’s inability to cope with national disasterson a large scale. The reason for their concern is that technologyis rapidly outstripping man’s ability to control it.Oil tankers, for instance, have been allowed toget bigger and bigger without sufficient thought beinggiven to emergent braking and maneuvering arrangement. (4)________ Collisions at sea continue, but little effect has been made (5)________to develop safety devices as effective as those used for aircraft.Scientists outspoke in expressing their concern (6)________during a recent meeting of the British Association.Unanimous approval was voiced when the leadingspeaker urged that a permanent national rescueservices should be established, equipped forany emergency and ready to move immediately. (7)________Of all the possible disasters mentioned, the onepromoting most discussion was a major releaseof radioactivity from a nuclear power station.One does not need a particularly vivid imaginationto visualize the other possibilities discussed. Whatwould be the effect of a jumbo-jet crashing ona large chemical plant handle destroying liquids? (8)________Could the tapping of natural gas lead to any form of collapse?Suppose a lorry full of a highly poisonous chemical crashedunseen into a large reservoir? Dams can burst, normal (9)________ conditions can lead to massive electrical blackouts…An intensive study of such possibilities could at leastreduce the effects of future disasters. For example, itwould mean that a number of technical alternative ( such (10)________as the choice between detergent or chalk for dispersing oil)could be examined and tested in advance so that especiallytrained expert would know exactly what action was neededin a given emergencyIV．Please read the following passages and choose one of the answers that best completesthe sentence.( 20 points )1. Romanticism: a movement of the late eighteenth century and the nineteenth century that exalts individualism over collectivism, revolutionism over conservatism, innovation over tradition, imagination over reason, and spontaneity over constraint. According to romanticism, art is essentially self-expression, a spontaneous overflow of powerful emotions. A work of art should exemplify organic form so that the parts and the whole are vitally interdependent. Romanticism strives to heal the cleavage between subject and object, "to make the external internal, the internal external, to make nature thought, and thought nature" (Samuel Taylor Coleridge). As a political idea, Romanticism stresses the innate goodness of human beings and the evil of the institutions that trammel and stultify human creativity.1.Romanticism exaltsa.conservatism.b.tradition.c.individualism.d.reason.2. American women endured many inequalities in the 19th century: they were denied the vote, barred from professional schools and most higher education, forbidden to speak in public and even attend public conventions, and unable to own property. Despite these obstacles, a strong women's network sprang up. Through letters, personal friendships, formal meetings, women's newspapers, and books, women furthered social change. Intellectual women drew parallels between themselves and slaves. They courageously demanded fundamental reforms, such as the abolition of slavery and women's suffrage, despite social ostracism and sometimes financial ruin. Their works were the vanguard of intellectual expression of a larger women's literary tradition that included the sentimental novel. Women's sentimental novels, such as Harriet Beecher Stowe's Uncle Tom's Cabin, were enormously popular. They appealed to the emotions and often dramatized contentious social issues, particularly those touching the family and women's roles and responsibilities.2.The 19th century American women coulda. attend professional schools.b. attend most higher education.c. speak in public.d. write letters and have personal friendships.3. The literary achievement of African-Americans was one of the most striking literary developments of the post-Civil War era. In the writings of Booker T.Washington, W.E.B. Du Bois, James Weldon Johnson, Charles Waddell Chesnutt, Paul Laurence Dunbar, and others, the roots of black American writing took hold, notably in the forms of autobiography, protest literature, sermons, poetry, and songs.3.During the post-Civil War era one of the most famousAfrican-American writers isa.Washington Irving.b.Charles Dickens.c.James Joyce.d.W.E.B. Du Bois.4. American literature begins with the orally transmitted myths, legends, tales, and lyrics (always songs) of Indian cultures. There was no written literature among the more than 500 different Indian languages and tribal cultures that existed in North America before the first Europeans arrived. Though these tribal cultures spoke as many as more than 350 languages, no Indian tribe had a written language until Sequoyah invented a syllabary for an Indian tribe in 1821. Accordingly, there was no written literature among these divergent tribal cultures until late 18th century. Instead, native cultures were sustained almost entirely through the oral tradition.4.American Indians contributed enormously to American literature which starts witha. romanticism.b. realism.c. modernism .d. myths, legends, tales, and lyrics.V．(1)Translate the following from English into Chinese(15 points)For many days we had been tempest-tossed. Six times had the darkness closed over a wild and terrific scene , and returning light as often brought but renewed distress, for the raging storm increased in fury until on the seventh day all hope was lost.We were driven completely out of our course; no conjecture could be formed as to our whereabouts. The crew had lost heart, and were utterly exhausted by incessant labour.The riven masts had gone by the board, leaks had been sprung in every direction, and the water, which rushed in, gained upon us rapidly. Instead of reckless oaths, the seamen now uttered frantic cries to god for mercy, mingledwith strange and often ludicrous vows, to be performed should deliverance be granted.Every man on board alternately commended his soul to his Creator, and strove to bethink himself of some means of saving his life.(2)Translate the following from Chinese into English (15 points)我生活的故事海伦·凯勒在我的记忆里，恩师安·曼斯菲尔·索利凡光临到我身边的那一日，是我生命中最为重要的一天。
2011年青岛大学考研真题431金融综合
青岛大学2011年硕士研究生入学考试试题科目代码：431 科目名称：金融学综合（共2页）请考生写明题号，将答案全部答在答题纸上，答在试卷上无效一、名词解释（每题3分，共18分）1. 货币制度2. 商业银行中间业务3. 直接标价法4. 资本市场的有效性5. 系统风险与非系统性风险6. 国际收支二、判断正误并说明理由（每题3分，共24分）1. 历史上，最早出现的货币是金属货币。
2. 银行总资本占到总资产的比率为8%，即达到了巴塞尔协议规定的资本充足率的要求。
3. 票据贴现实际上是银行发放贷款的一种具体方式。
4. 一般来说，当市场利率下降时，债券价格也下降，当市场利率上升时，债券价格也上升。
5. 企业投资时应尽量选择风险小的投资项目，因为风险小的投资项目对企业有利。
6. 在预期收益不相同的情况下，标准（离）差越大的项目其风险越小。
7. 在英国外汇市场中，美元与英镑间的兑换比率为：1英镑=0.778美元，这是英镑的直接标价汇价。
8. 当货币乘数变大时，若其他因素不变，社会货币供应总量增加。
三、计算题（每题7分，共14分）1. 已知国库券目前的收益率为8%，整个股票市场的平均收益率为14%，根据CAPM模型，计算：（1）市场平均风险报酬率；（2）若某一股票的贝塔系数为0.9，其短期报酬率为13%，问是否应该投资该股票；（3）若某股票的必要报酬率为15%，则其贝塔系数为多少。
2. 某公司发行2年到期的债券，票面金额为1000元，售价为960元，年息票率为7%，一年付息一次，计算：（1）当期收益率；（2）到期收益率；（3）持有1年后，将该债券以992元的价格出售，则该投资者的实际收益率为多少？四、简答题（每题8分，共40分）1. 简述弗里德曼的货币需求理论。
2. 何谓货币的时间价值，简要说明货币具有时间价值的原因。
3. 简要说明名义利率与实际利率之间的关系。
4. 简要说明金融工具所具有的特点。
5. 货币政策最终目标的基本内容有哪些？五、论述题（每题18分，共54分）1. 中央银行如何运用货币政策工具抑制通货膨胀？目前国家将明年的货币政策基调定为“稳健的货币政策”，联系我国实际谈谈你的看法。
金融硕士(MF)金融学综合历年真题试卷汇编7(题后含答案及解析)
金融硕士（MF）金融学综合历年真题试卷汇编7(题后含答案及解析)题型有：1. 单项选择题 2. 名词解释 3. 计算题 4. 简答题 5. 论述题7. 判断题单项选择题1．【2011浙江财经大学单选题第5题】《巴塞尔协议》中为了清除银行间不合理竞争，促进国际银行体系的健康发展，银行的资本充足率应达到( )。
A．5％B．8％C．4％D．10％正确答案：B解析：根据巴塞尔协议规定资本充足率是8％。
知识模块：金融监管2．【2011中山大学单选题第14题】关于《巴塞尔协议》下列说法错误的是( )。
A．银行核心资本充足率必须超过4％B．银行资本充足率必须超过8％C．银行资本占总资产的比重必须超过8％D．银行附属资本充足率必须超过4％正确答案：D解析：巴塞尔协议未对附属资本有具体比率要求。
知识模块：金融监管3．【2011广东商学院单选题第1题】公司金融的管理目标是( )。
A．收益最大化B．利润最大化C．股东财富最大化D．规模最大化正确答案：C解析：公司金融的目的是实现股东财富最大化，这道题容易选成B。
公司金融包括三部分，一个是投资政策(NPV最大化)，一个是融资政策，还有一个是股利政策(留存收益的分配)。
所以利润最大化只是公司金融管理目标的一部分，股东财富最大化才是公司金融的目标。
知识模块：公司财务概述4．【2011南京大学单选题第12题】下列各项中不等于每股收益的是( )。
A．总资产收益率×平均每股净资产B．股东权益收益率×平均每股净资产C．总资产收益率×权益乘数×平均每股净资产D．营业收入净利率×总资产周转率×权益乘数×平均每股净资产正确答案：A解析：总资产收益率是包括债权人和股东两者的收益率，所以要算每股净资产时应该乘以权益乘数。
知识模块：财务报表分析5．【2011中山大学单选题第12题】优先股的“优先”是指( )。
A．在剩余控制权方面较普通股优先B．在表决权方面较普通股优先C．在剩余索取权方面较普通股优先D．在配股权方面较普通股优先正确答案：C解析：优先股的优先体现在剩余利润的分配上和企业破产时。
金融硕士(MF)金融学综合历年真题试卷汇编5(题后含答案及解析)
金融硕士（MF）金融学综合历年真题试卷汇编5(题后含答案及解析) 题型有：1. 单项选择题 2. 名词解释 4. 简答题 5. 论述题单项选择题1．【2011浙江财经大学单选题第2题】在我国，收入变动与货币需求量变动之间的关系是( )。
A．同方向B．反方向C．无任何直接关系D．A与B都可能正确答案：A解析：收入增多，人们所需要持有的货币量也会增多。
知识模块：货币供求与均衡2．【2011南京航空航天大学选择题第5题】下列属于影响货币需求的机会成本变量的是( )。
A．利率B．收入C．物价变动率D．财富E．制度因素正确答案：A,C解析：货币需求的机会成本因素包括货币预期收益率，固定债券利率，非固定收益证券利率和预期物价变动率。
知识模块：货币供求与均衡3．【2011南京大学单选题第8题】持有货币的机会成本是( )。
A．汇率B．流通速度C．名义利率D．实际利率正确答案：C解析：持有外汇的机会成本是存入银行可以获得的利息。
知识模块：货币供求与均衡4．【2012中国人民大学单选题第3题】我国的货币层次划分中M2等于M1与准货币的加总，准货币包括( )。
A．长期存款B．短期存款C．长短期存款之和D．公众持有的现金正确答案：C 涉及知识点：货币供求与均衡5．【2011暨南大学单选题第15题】西方学者所主张的货币层次划分依据是( )。
A．购买力B．支付便利性C．流动性D．金融资产期限正确答案：C解析：货币层次划分依据是流动性。
知识模块：货币供求与均衡6．【2011南京大学单选题第11题】属于M2层次的货币供应量是指( )。
A．现金B．现金+支票存款C．现金+支票存款+定期存款+储蓄存款D．现金+支票存款+定期存款正确答案：C解析：M2=M1+定期存款+储蓄存款知识模块：货币供求与均衡7．【2011中山大学单选题第2题】决定货币M1数量时，主要由商业银行控制的因素有( )。
A．存款准备金率B．基础货币C．超额准备金率D．现金漏损率正确答案：C解析：只有超额存款准备是受商业银行控制的。
金融硕士(MF)金融学综合历年真题试卷汇编4(题后含答案及解析)
金融硕士（MF）金融学综合历年真题试卷汇编4(题后含答案及解析)题型有：1. 单项选择题 2. 名词解释 3. 计算题 4. 简答题 5. 论述题7. 判断题单项选择题1．【2011浙江财经大学单选题第3题】商业银行与其他金融机构的区别之一在于其能接受( )。
A．原始存款B．定期存款C．活期存款D．储蓄存款正确答案：D解析：商业银行与其他金融机构的主要区别是商业银行可以接受居民个人的存款，即储蓄存款。
知识模块：商业银行2．【2011南京航空航天大学选择题第8题】我国习惯上将年息、月息、拆息都以“厘”做单位，若年息3厘、月息2厘、拆息2厘，则分别是指( )。
A．年利率为3％，月利率为0．02％，日利率为0．2％B．年利率为0．3％，月利率为0．2％，日利率为0．02％C．年利率为0．3％，月利率为0．02％，日利率为2％D．年利率为3％，月利率为0．2％，日利率为0．02％正确答案：D解析：年利率是百分之几，月利率是千分之几，日利率是万分之几，虽然都用厘做单位，但意义是不同的。
知识模块：商业银行3．【2011中山大学单选题第13题】下列业务中，属于商业银行的资产负债表业务的是( )。
A．票据发行便利B．代理业务C．租赁业务D．咨询顾问业务正确答案：A解析：票据发行便利是银行发行的票据，是资产负债表内业务。
知识模块：商业银行4．【2012中国人民大学选择题第14题】以下不属于贷款风险五级分类管理中的类型的是( )。
A．正常B．次级C．不良D．损失正确答案：C解析：贷款风险五级为正常、关注、次级、可疑、损失。
知识模块：商业银行5．【2011中央财经大学单选题第8题】认为银行只适宜发放短期贷款的资产管理理论是( )。
A．可转换理论B．预期收入理论C．真实票据理论D．可贷资金理论正确答案：C解析：真实票据理论认为商业银行应该发行短期有真实交易背景的贷款来满足银行的流动性需求。
知识模块：商业银行6．【2012中国人民大学选择题第13题】下列货币政策操作中，可以增加货币供给的是( )。
青岛大学会计学考研真题2009年、2011年
青岛大学2009硕士研究生入学考试试题科目代码：868 科目名称：会计学 （共 4 页） 请考生写明题号，将答案全部写在答题纸上，答在试卷上无效一、判断题：（请将判断结果 用[√] [X]填入题后括号内，每小题判断结果正确的得1.5分，判断结果错误或不判断的不得分。
共15分）1. 利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的流入。
利得发生以后，应当全部计入当期损益。
（ ） 2．会计期末，在采用成本与可变现净值孰低原则对材料存货进行计量时，对用于生产而持有的材料等，应将材料的成本与其可变现净值进行比较，如果材料的成本大于其可变现净值则意味着已经发生了减值。
（）3．当企业改变会计政策后能够更恰当地反映其财务状况和经营成果时，企业可以对其采用的会计政策作出变更，这不违背会计核算的可比性原则。
（ ）4．跨年度劳务在资产负债表日，劳务的结果不能可靠地估计，且已发生的成本预期全部不能补偿时，不确认收入，只将已经发生的成本确认为当期费用。
（ ） 5．财务报表中的资产项目和负债项目的金额不得相互抵销，但资产项目按扣除其减值准备后的净额列示是允许的。
（ ）6．企业缴纳的所得税、增值税、印花税、房产税、契税、耕地占用税等，应作为经营活动产生的现金流量，列入现金流量表的“支付的各项税费”项目。
（ ） 7．资产负债表日，可供出售金融资产的公允价值小于其账面余额的差额，计入公允价值变动损益，公允价值大于其账面余额的差额，计入资本公积——其他资本公积。
（ ）8．股份有限公司按规定以收购本公司股票的形式减资时，实际收购价格超过减资股本面值的差额，应当冲减股本以外的其他股东权益项目的数据。
（）9．分期付款购买固定资产的价款超过正常信用条件延期支付，实质上具有融资性质的，固定资产的成本以购买价款的现值为基础确定。
（ ）10．某企业采用资产负债表债务法对所得税进行核算，2008年以前适用的所得税税率为33％。
青岛大学2011硕士研究生入学考试试题
青岛大学2011硕士研究生入学考试试题科目代码：868科目名称：会计学（共4页）请考生写明题号，将答案全部写在答题纸上，答在试卷上无效一、判断题：（请将判断结果用[√][X]填入题后括号内，每题判断结果正确的得1.5分，判断结果错误或不判断的不得分。
共15分）1．企业可以对应收账款和其他应收款计提坏账准备，不可以对应收票据和预付账款计提坏账准备。
（）2．实质重于形式要求企业应当按照交易或者事项的经济实质进行会计确认、计量和报告，不应仅以交易或者事项的法律形式为依据。
（）3．资产负债表日，对于持有至到期投资为分期付息、一次还本债券投资的，应按票面利率计算确定的应收未收利息，应该借记“持有至到期投资（应计利息）”科目。
（）4．某一材料是专门用于生产某种产品的，如果材料发生减值，但是生产的产品没有发生减值，材料就按自身的可变现净值和账面价值相比较确认减值额。
（）5．企业不论在成本模式下，还是在公允价值模式下，投资性房地产取得的租金收入，均确认为其他业务收入。
（）6．因购建固定资产发生的借款利息支出，在竣工决算前发生的，应予以资本化，将其计入固定资产的建造成本；在竣工决算后发生的，则应作为当期费用处理。
（）7．企业支付给全体职工的工资，均应作为经营活动产生的现金流量，列入“支付给职工和为职工支付的现金”项目。
（）8．股份有限公司按规定以收购本公司股票的形式减资时，实际收购价格超过减资股本面值的差额，应当冲减股本以外的其他股东权益项目的数据。
（）9．资产负债表日后事项中的调整事项，无论是有利事项还是不利事项，均应当调整报告年度会计报表相关项目数字。
（）10．为正确反映企业的经营业绩，企业当期发生的所有收入、费用、利得、损失均应计入当期的利润表。
（）二、多项选择题：（每题备选答案中，有两个或两个以上符合题意的正确答案。
请将选定的答案填入题后括号内。
多选、少选、错选均不得分。
每题2分，共20分）1．在我国的会计实务中，下列项目中构成企业存货实际成本的有（）。
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2011年山东青岛大学金融学综合考研真题
一、名词解释（每题 3 分，共 18 分）
1.货币制度
2.商业银行中间业务
3.直接标价法
4.资本市场的有效性
5.系统风险与非系统性风险
6.国际收支
二、判断正误并说明理由（每题 3 分，共 24 分）
1.历史上，最早出现的货币是金属货币。
2.银行总资本占到总资产的比率为 8%，即达到了巴塞尔协议规定的资本充足率的要求。
3.票据贴现实际上是银行发放贷款的一种具体方式。
4.一般来说，当市场利率下降时，债券价格也下降，当市场利率上升时，债券价格也上升。
5.企业投资时应尽量选择风险小的投资项目，因为风险小的投资项目对企业有利。
6.在预期收益不相同的情况下，标准（离）差越大的项目其风险越小。
7.在英国外汇市场中，美元与英镑间的兑换比率为：1 英镑=0.778 美元，这是英镑的直接标价汇价。
8.当货币乘数变大时，若其他因素不变，社会货币供应总量增加。
三、计算题（每题 7 分，共 14 分）
1.已知国库券目前的收益率为 8%，整个股票市场的平均收益率为14%，根据 CAPM 模型，计算：
（1）市场平均风险报酬率；
（2）若某一股票的贝塔系数为 0.9，其短期报酬率为 13%，问是否应该投资该股票；
（3）若某股票的必要报酬率为 15%，则其贝塔系数为多少。
2.某公司发行 2 年到期的债券，票面金额为 1000 元，售价为 960 元，年息票率为 7%，一年付息一次，计算：
（1）当期收益率；
（2）到期收益率；
（3）持有 1 年后，将该债券以 992 元的价格出售，则该投资者的实际收益率为多少？
四、简答题（每题 8 分，共 40 分）
1.简述弗里德曼的货币需求理论。
2.何谓货币的时间价值，简要说明货币具有时间价值的原因。
3.简要说明名义利率与实际利率之间的关系。
4.简要说明金融工具所具有的特点。
5.货币政策最终目标的基本内容有哪些？五、论述题（每题 18 分，共 54 分）
1.中央银行如何运用货币政策工具抑制通货膨胀？目前国家将明年的货币政策基调定为“稳健的货币政策”，联系我国实际谈谈你的看法。
2.2008 年以来，美国发生的次贷危机逐渐演变为波及全球的金融危机。
作为前车之鉴，我国的金融业应当从这次次贷危机中吸取什么样的教训？
3.试分析投资分散化与风险的关系。