國營財會專B - 考試

By Susan
at 2015-12-08T09:58
at 2015-12-08T09:58
Table of Contents
http://0rz.tw/P1kzg
想請教今年國營職員級的題目 財會組專B
以上是試題網址
想知道這樣回答是對的嗎
求高手幫驗算或解答@_@
三之(一)之(1)
(800000-470000-200000*8%)(1-17%)/22000=11.85
三之(二)
時效性 中立性 完整性 可驗證性 可比性
四
Rs=(D1/P0)+g=(4.1/42)+5%=14.761904%
Rs=(D1/P0-F)+g=(4.1/40)+5%=15.25%
突破點前WACC=40%*12%*(1-17%)+60%*14.761904=12.841%
突破點後WACC=40%*12%*(1-17%)+60%*15.25=13.134%
方案C MCC=2000/6000*12.841%+4000/6000*13.134=13.036333
因13.036333>13 故不採用C 最適資本預算為A與B
為20000000+60000000=80000000
五
17=3+(X-3)*1.9 X=10.368
12=3+(X-3)*1.3 X=9.923
因市場報酬率不同 故偏離理論價格
17=Y+(X-3)*1.9
12=Y+(X-3)*1.3
X=11.33 Y=1.173 無風險利率為1.173%
六
EOQ=(2*1300000*3000/500*2%)←開根號後
大概=27928.4 需訂購28000噸
最小存貨成本 28000*500*2%+3000=2830000
買進期貨。假設目前一斤20塊 若已約定未來可用20塊價格收購
可確保即使未來漲到一斤50塊或100塊,你還是可以用20塊的
廉價價格收購
存續期間意義為債券收益變動的百分比所引起債券價格變動的百分比
因為票面利率=殖利率=0
--
想請教今年國營職員級的題目 財會組專B
以上是試題網址
想知道這樣回答是對的嗎
求高手幫驗算或解答@_@
三之(一)之(1)
(800000-470000-200000*8%)(1-17%)/22000=11.85
三之(二)
時效性 中立性 完整性 可驗證性 可比性
四
Rs=(D1/P0)+g=(4.1/42)+5%=14.761904%
Rs=(D1/P0-F)+g=(4.1/40)+5%=15.25%
突破點前WACC=40%*12%*(1-17%)+60%*14.761904=12.841%
突破點後WACC=40%*12%*(1-17%)+60%*15.25=13.134%
方案C MCC=2000/6000*12.841%+4000/6000*13.134=13.036333
因13.036333>13 故不採用C 最適資本預算為A與B
為20000000+60000000=80000000
五
17=3+(X-3)*1.9 X=10.368
12=3+(X-3)*1.3 X=9.923
因市場報酬率不同 故偏離理論價格
17=Y+(X-3)*1.9
12=Y+(X-3)*1.3
X=11.33 Y=1.173 無風險利率為1.173%
六
EOQ=(2*1300000*3000/500*2%)←開根號後
大概=27928.4 需訂購28000噸
最小存貨成本 28000*500*2%+3000=2830000
買進期貨。假設目前一斤20塊 若已約定未來可用20塊價格收購
可確保即使未來漲到一斤50塊或100塊,你還是可以用20塊的
廉價價格收購
存續期間意義為債券收益變動的百分比所引起債券價格變動的百分比
因為票面利率=殖利率=0
--
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考試
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