目前较为流行的金融衍生工具合约主要有( )。A.远期 B.期货 C.期权 D.互换

题型:多项选择题

问题:

目前较为流行的金融衍生工具合约主要有( )。

A.远期

B.期货

C.期权

D.互换

E.交割

考点:中级金融专业经济师中级金融专业知识与实务
题型:多项选择题

At the ceremony at Yale University in 1983, several honorary degrees were awarded, including one to Mother Teresa. As she and other humanitarians and scholars, each in turn, received their awards, the audience applauded appropriately but with a slight hint of reserve and impatience, for it wished to give its heart to the final recipient who waited shyly in the wings. As the details of her achievements were being recounted, many people left their seats and surged toward the stage to be closer to the great woman. And when the name Meryl Streep was announced, the audience unleashed a sonic boom of affection to wake the New Haven dead. One man who was present when Bob Hope received his honorary doctorate at another institution said that Dr. Streep’s applause surpassed Dr. Hope’s. Knowing how to please a crowd as well as anyone, the intellectual leaders at Yale invited Dick Cavett, the talk-show host, to deliver the commencement address the following year. It is rumored that this year, Don Rickles will receive a Doctorate of Humane Letters and Lola Falana will give the commencement address.

Prior to the 1984 presidential elections, the two candidates confronted each other on television in what were called "debates." These events were not in the least like the Lincoln-Douglas debates or anything else that goes by the name. Each candidate was given five minutes to address such questions as, What is (or would be) your policy in Central America His opposite number was then given one minute for a rebuttal. In such circumstances, complexity, documentation and logic can play no role, and, indeed, on several occasions syntax itself was abandoned entirely. It is no matter. The men were less concerned with giving arguments than with "giving off" impressions, which is what television does best. Post-debate commentary largely avoided any evaluation of the candidates’ ideas, since there were none to evaluate. Instead, the debates were conceived as boxing matches, the relevant question being, Who KO’d whom The answer was determined by the "style" of the men—how they looked, fixed their gaze, smiled, and delivered one-liners. In the second debate, President Reagan got off a swell one-liner when asked a question about his age. The following day, several newspapers indicated that Ron had KO’d Fritz with his joke. Thus, the leader of the free world is chosen by the people in the Age of Television.

What all of this means is that our culture has moved toward a new way of conducting its business, especially its important business. The nature of its discourse is changing as the demarcation line between what is show business and what is not becomes harder to see with each passing day. Our priests and presidents, our surgeons and lawyers, our educators and newscasters need worry less about satisfying the demands of their discipline than the demands of good showmanship. Had Irving Berlin changed one word in the title of his celebrated song, he would have been as prophetic, albeit more terse, as Aldous Huxley. He need only have written, There’s No Business But Show Business.

The world has become one in which()

A. all that matters is showmanship

B. there is no order and discipline

C. everyone is enchanted by television

D. none knows his mission in the world

题型:多项选择题

董事、监事、高级管理人员非经()书面授权,不得对外发布上市公司未披露信息。

A.股东大会

B.监事会

C.董事会

D.董事长

题型:多项选择题

背景材料: 2011年10月底,江华省烟草专卖局根据《烟草行业内部专卖管理监督工作规范》组织对辖区滨州市烟草公司及江华省中烟工业有限责任公司下属的滨州卷烟厂、三源打叶复烤有限公司开展了一次内部专卖管理监督定期检查。省局专卖内管处制订了定期检查工作方案,提前一周发放了检查通知,抽调有关人员组成了检查组,开展了检查人员培训。之后,检查组分组进驻有关企业开展检查工作。一、卷烟经营组检查情况1.检查组进驻滨州市烟草公司后,召开了见面动员会,发布了检查公告并公布了举报方式,召集有关人员召开了座谈会。为从侧面了解该公司开展专卖内管工作和生产经营状况,检查组组织了一次问卷调查,其中向单位领导发放8份、中层管理人员55份、一般管理人员和生产经营一线人员137份。2.对滨州市烟草公司9月份卷烟购进情况进行检查,卷烟仓储台帐显示当月卷烟入库量为12200万支,到货确认量和入库扫码量为12150万支。对物流中心仓库进行盘库检查,发现库存有50万支“天华”牌卷烟没有粘贴码段。经调查,该批卷烟为9月下旬从江华省中烟工业有限责任公司下属的滨州卷烟厂购进,9月28日到货。针对此情况,卷烟经营检查组向生产企业检查组进行了情况反馈,经生产企业检查组核实,9月份滨州卷烟厂为满足市场需求,在当月卷烟生产码段已经执行完毕的情况下,又生产了50万支“天华”牌卷烟销售给滨州市烟草公司,双方约定,将于10月初对该批卷烟进行补贴码。10月29日,检查组人员登录准运证系统抽查发现,10月13日签发的编号为60122000的准运证有效期为15天,10月21日签发的编号为60122076的准运证有效期为5天。两批卷烟均已到货,但未做到货确认操作。3.

4.在对滨州市烟草公司部分品牌卷烟销售情况进行检查时,采集到以下信息:江东省中烟工业有限责任公司按照规定程序于7-8月份对“金桂”牌卷烟开展了上市前促销宣传,9月正式向滨州市场投放,调拨价90元/条、批发价150元/条。“金阳”牌卷烟8月四个访销周期销量分别为308万支、447万支、 332万支、243.4万支,检查零售户发现,该品牌部分卷烟条码喷打模糊,有的带有涂改的痕迹,有4户零售户反映该品牌进货量与其经营能力不符。因库存时间较长,滨州市烟草公司4月份按照规定申请对“甘露”牌卷烟降价销售,5月,江华省烟草公司批复同意降价销售,要求按每条60元的价格在2个月内销售完毕。7月上旬,滨州市公司分两批从其他市公司调剂购入“红枫”牌卷烟计400万支。“红枫”牌卷烟7月3日、7月10日、7月17日、7月24日的销量分别为93.6万支、120万支、92万支、78万支。“远航”、“琼花”系滨州市烟草公司长期培育的品牌,“远航”调拨价140元/条、批发价210元/条,7月份向公司下属的五个自营店投放的数量比例超过了该品牌当月销量的15%。“琼花”卷烟调拨价550元/条、批发价700元/条。大部分零售户反映,滨州市公司对“云河”、“阳春”牌卷烟执行每个零售户单品牌单月购进总量限量200条,单次购进最高限量50条的政策过于严格,每月订货量远不能满足零售需求,有时候不得不到外地去进货。8月25日,滨州市公司在滨州市海丰区1、2号配送线路四次订货完成后又向167户零售户销售了“天香”牌卷烟89万支。检查组通过与客户经理座谈,了解到7月份有烟贩在滨州向烟酒商店集中提供“天韵”牌卷烟,受非渠道进货冲击,该月全市“天韵”牌卷烟销量环比下降了25%。9月份,与滨州市毗邻的竹山市烟草专卖局查处带有滨州市公司码段的真品卷烟案件3起,其中涉及“福满江”牌卷烟95万支,占查获真烟数量的66%。从培育大品牌战略考虑,滨州市烟草公司将“松原”品牌总销量、销售进度完成情况纳入销售考核重点指标,但并未规定对“福满江”品牌考核销量。5.检查组通过专卖内管信息系统对滨州市烟草公司“天福”牌卷烟9月份第二个订货周期的货源投放情况进行查询,结果如下:

经调查,在上表销量排名前27名零售户中,王阿祥、付亮亮、李大成等9名零售户反映并未收到订单显示的“天福”牌卷烟共计1900条,并表示自己并未订购过该品牌的卷烟;经进一步核实,滨州市烟草公司营销中心工作人员吴某利用职务便利将该批卷烟套购后,倒卖牟利,吴某本人并未持有烟草专卖许可证,且属初犯。检查组责令滨州市烟草专卖局对该案做进一步处理。谢成军、赵军、郑小勤等18名零售户订购并收到了该批卷烟。另据统计,栖凤县城关镇24户零售户1—8月份平均每月订购“天福”牌卷烟9条,9月份平均每户订购该品牌卷烟180条。6.为调查核实该订货周期中订货数量最多的零售户“王小燕”的经营情况,检查组收集了下列资料:《滨州市烟草公司零售户分类管理办法》;“天福”牌卷烟单个订货周期销售限量为50条,批发价36元/条,指导零售价42元/条,市场实际零售价为42元/条;为本地平销品牌,未发现外流情况。零售户王小燕所开的光明食杂店订货方式为网订,一周一订。9月份第二个订货周期单笔订单总计订购卷烟725条,其中“天福”400条,其他品牌卷烟(均为当地畅销品牌)325条。订单平均条价为120元。前三个月平均月购进总量为500条。前三个订货周期平均购进量为260条,平均条价为39元。同一区域同类客户同期平均单次购进量为30~50条,平均条价50~80元,“天福”平均单次购进20~50条。7.检查组在对滨州市烟草公司7—9月份卷烟销售情况检查时,采集到部分零售户的以下信息:

二、烟叶生产经营检查组检查情况:1.临江县烟草分公司经江华省烟草专卖局批准设立了柳树镇烟叶收购站。该站点9份月烟叶收购时间为08:30—17:00。检查组登录烟叶生产经营管理系统,采集到以下信息:

2.经查,因2011年春季大田移栽时病虫害严重,滨州市临江县烟叶大面积受灾。为完成烟叶收购任务,临江县烟草分公司到毗邻的临西县收购了部分烟叶。检查组在对临江县烟草分公司柳树镇烟叶收购站进行检查时,对筛选出的交售异常的烟农开展了调查核实发现,吕小东、郭明明分别签订种植收购合同1000担、1200担,并按合同约定交售了烟叶。检查组实地走访发现,柳树镇烟叶收购站烟农名册中并没有名为吕小东、郭明明的烟农。另外,王刚、卫连锁、李旭东等三户烟农对其烟叶合同签订、烟叶交售行为并不知情。检查组对柳树镇烟叶收购站负责人胡某进行询问后,胡某承认,其将外地烟贩交来的烟叶收购并分摊到部分烟农头上。胡某还交代,8月份将部分残次烟叶销售给了柳树镇一废品收购商秦军。三、生产企业检查组检查情况:1.卷烟生产检查小组通过检查样品烟生产使用台帐发现:2011年3月27日,在当月生产计划执行完毕的情况下,车间生产了20万支“云河”卷烟,未经打码,直接由营销中心从生产车间领走。后经调查核实,3月29日,滨州市召开科技博览会期间,滨州卷烟厂为扩大品牌影响,将该批卷烟作为会议用烟提供给了大会组委会。2.原辅料检查小组采集到以下信息:2011年5月1日,滨州卷烟厂烟叶期初库存量为10670公斤、卷烟纸115420米、滤嘴棒12360万支。5月份,分别调进烟叶45680公斤、卷烟纸208750米、滤嘴棒35520万支。当月生产领用烟叶45830公斤、卷烟纸289160米、滤嘴棒36230万支;另外,该月江华省中烟工业有限责任公司从滨州卷烟厂向下属金沙卷烟厂调剂滤嘴棒450万支。5月31日,仓储台账显示,期末结余库存分别为:烟叶11720公斤、卷烟纸35010米、滤嘴棒11040万支。3.原辅料检查小组在对烟叶委托加工环节进行检查时,发现滨州卷烟厂于2011年7月25日将一批烟叶委托三源打叶复烤有限公司进行了复烤加工。该批烟叶加工费结算标准为3000元/吨片烟,出片率为70%。从三源打叶复烤有限公司财务账“应收账款科目”显示,滨州卷烟厂付给三源打叶复烤有限公司该批烟叶复烤加工费420000元。该批加工后的片烟全部暂存于三源打叶复烤有限公司成品库,实际盘查该批片烟数量为194吨。另外,2011年5月11日,滨州卷烟厂与桐西烟叶复烤厂签订委托加工合同30000公斤,加工后该厂成品回调量为29640公斤。4.

经向销售部门查询,3、4月份成品库销售出库数量与销售开票数量相符,5月份销售开票数量为192560万支。5.报废烟草专卖品检查小组在专卖品报废环节采集到以下信息:2011年2月15日,滨州卷烟厂对一批报废卷烟纸使用了焚烧、水浸的方式进行了销毁,在彻底毁形后将其销售当地一家烟用肥料生产厂。5月13日,滨州卷烟厂一台YJ-13型烟机申请报废并得到有关部门批准,并于5月28日将该报废烟机销毁。滨州市烟草专卖局派员全程监督了销毁过程,并在销毁记录上签字确认,形成了专卖品销毁的完整档案。本次定期检查结束之后,检查组分别对有关企业进行了意见反馈,并形成了检查工作报告上报江华省烟草专卖局。请根据背景材料,回答下列问题:

第十六题:滨州卷烟厂在烟草专卖品销毁过程中是否存在问题?如有,请为问题定性并指出如何处理。(4分)

题型:多项选择题

某投资项目的净现金流量如下:

若基准折现率为10%,则该投资项目的净现值为()万元。(保留一位小数) 附:可能需要的数据 (i=10%)

A.300

B.135.3

C.600

D.435.5

题型:多项选择题

50分度的游标卡尺,其仪器误差为()。

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