财经类

境外法人或者境外其他组织收购上市公司的，必须接受中国司法、仲裁管辖。（　　）

李某持有甲股份公司的51％的股份，系公司控股股东，在公司经营期间，2011年10月，公司股东大会通过一项表决，公司的一条主要生产线对外出售，综合成新率约为80％，售价4800万元，市场同类生产线全新的约为1亿元，此项行为导致公司无法再生产主要产品，公司经营陷于困境，公司大部分债务无法清偿，以下说明正确的是（　　）
A.应对公司全部债务承担连带责任B.应对公司无法清偿的债务承担连带责任C.应对其他小股东赔偿D.应对公司赔偿

己知某公司销售产品边际贡献率为30％，销售单价为10元每件，固定成本为3000万元，则盈亏临界点销售量为1000万件。（　　）

人事行政管理事务中的计划和组织的中心内容和主要任务是（）。
A.对行政人员进行合理的使用和积极开发B.对行政人员进行合理的奖励和惩罚C.对行政系统的人才需求和可供选拔的人才资源之间的关系实行宏观调控D.将有关行政人员管理制度落到实处

Rising wages -- together with currency fluctuations and high fuel costs -- are eating away the once-formidable"China price" advantage, prompting thousands of factory owners to flee the Pearl River Delta. Much has been written about the more than doubling of wages at the Shenzhen factory of Foxconn, the world's largest electronics contract manufacturer, which produces Apple iPhones and iPads and employs 920,000 people in China alone."One can talk about a world pre- and post- Foxconn," says Victor Fung, chairman of Li & Fung, the world's biggest sourcing company and a supplier of Wal-Mart. "Foxconn is as important as that." Foxconn's wage increases are only the most dramatic. Our analysis suggests that, since February, minimum wages have climbed more than 20 percent in 20 Chinese regions and up to 30 percent in some, including Sichuan. At a Guangdong Province factory supplying Honda, wages have risen an astonishing 47 percent. All this is bad news for companies operating in the world's manufacturing hub, and chief executives should assume that double-digit annual rises -- if not on the scale witnessed this year -- are here to stay. Looked at another way, however, wage inflation provides companies with a once-in-a-generation opportunity to rethink radically the way they approach global production -- and they should do so sooner rather than later. Why the urgency? After all, wage hikes in China are nothing new. Since 1990, they have risen by an average of 13 percent a year in U.S. dollar terms and 19 percent annually in the past five years. There are two big reasons the situation is different now. The first has to do with productivity. Over the past 20 years, productivity increases have broadly matched wage increase, negating their impact. The pay rises came from a very low base, so while average wages grew 19 percent a year from 2005 to 2010, this amounted to only ￥260 a month per employee, a sum that could be offset by more efficient production or switching to cheaper sources of parts and materials. If labor costs continue, however, to increase at 19 percent a year for another five years,monthly wages would grew ￥623 per month, according to BCG estimates. Such an increase would ripple through the economy in the form of higher prices for components, business services, cargo-handling and office staff. The second reason relates to societal change. Until now, if has been easy to lure a seemingly unlimited number of young, low-wage workers to the richer coastal regions and house them cheaply in dormitories until they saved enough to return home to their families in the interior provinces. In the future, though, young workers will be harder to recruit. This is partly because there will be fewer of them: Largely because of the country's one-child policy, the number of Chinese aged 15 to 29 will start declining in 2011. Moreover, with living standards rising across China, fewer of today's rural youth will want to go to coastal regions to toil for 60 hours a week on an assembly line and live in a cramped dormitory. So what can CEOs do in this fast-changing environment? An instinctive reaction is to search for cheaper labor elsewhere. But this is short-sighted and would provide -- at best -- a short-term fix. Another option is to stay in China and try to squeeze out greater productivity gains. In Paragraph 5, the author discusses that （　）.
A.if labor costs continue to grow, it would ripple through the economyB.average wages grow 19 percent from 2005 to 2010C.foreign enterprises should switch their manufacturing to cheaper sourcesD.the wage rises over the past 2 decades could be offset by rising production

下列行为符合规定的有（　　）。Ⅰ．投资者发出全面收购要约，以股份作为支付对价，同时提供现金选择权Ⅱ．投资者以现金方式要约收购，预计收购总金额9亿元，以2亿元作为履约保证金Ⅲ．控股股东持有上市公司45％的股份，投资者拟收购33％的股份，计划先通过协议方式收购控股股东30％的股份然后向全体股东发出要约收购3％的股份Ⅳ．投资者已持有上市公司30％股份，现向持有上市公司20％股份的另一股东发出部分收购要约
A.Ⅰ．ⅣB.Ⅱ．Ⅲ．ⅣC.Ⅰ．ⅡD.Ⅰ．Ⅱ．Ⅳ

欧洲文艺复兴运动的实质是（）。
A.希腊、罗马古典文化的复兴B.封建文化的复兴C.资产阶级文化革命运动D.现代文化的兴起

恩格尔系数．是指食物支出金额占总支出金额的比例。恩格尔定律是指随着家庭生活水平的提高．食品的消费支出占家庭总消费支出的比率减少的规律。依据上述定义，下列说法正确的是（）。[农行真题]
A.王明家本月总共开支一千元．其中五百元用于食物支出。第二个月总开支一千二百元，其中六百元用于食物开支．说明他家生活水平上升了B.小华每月买零食100元．基本伙食费300元。所以他的恩格尔系数为33％C.美国人一般将30％的总开支花在购买食物上．中国人则花50％的开支在购买食物上，说明美国人的生活质量高于中国人D.将全部开支都用于购买食物的人生活幸福美满

某人订购某种商品60件．每件定价100元。该人对商店提出条件：“每减价1元多订购3件”(如卖99元一件，则该人总共要多订购3件)，商店经理计算了一下，如果减价4％，由于对方多订购，仍能获得原来一样多的利润，则这种商品成本是多少元?（）[农行真题]
A.43B.76C.88D.93

我国学者以马克思的货币流通规律为基础，得到的货币需求的计量模型是（）。
A.Md=f（y，i）B.Md／p=f（YP，r）C.Md'=（1+n'）（1+p'）／（1+V'）一1D.PT/V=MdE.Md'=n'+p'一V

以下是上市公司不得公开发行证券的情形有（　　）
A.擅自改变前次公开发行证券募集资金的用途而未作纠正B.最近12个月内受到过证券交易所的公开谴责C.上市公司及其控股股东最近12个月内存在未履行向投资者作出的公开承诺的行为D.现任监事因涉嫌犯罪被司法机关立案侦查或涉嫌违法违规被中国证监会立案调查

下列公司拟于2014年上半年申请首次公开发行股票并在创业板上市，根据2014年5月14日颁布施行的《首次公开发行并在创业板上市管理办法》，构成发行障碍的情形有（　　）
A.甲公司，2011年至2013年扣除非经常性损益前净利润分别为300万元、540万元、480万元，扣除非经营性损益后净利润分别为260万元、510万元、500万元；2013年度公司营业收入为4，800万元B.丁公司2011年度从事原料药生产，2012年度和2013年度从事制剂生产C.乙公司，2011年至2013年扣除非经营性损益前净利润分别为1，500万元、-210万元、1300万元，扣除非经营性损益后净利润分别为1，400万元，-300万元、1，200万元；2013年度公司营业收入5，000万元D.丙公司，2010年设立为有限责任公司，2012年6月按原账面净资产折股整体变更为股份有限公司，净资产为2，500万元，其中未分配利润为-100万元E.戊公司，其一名监事2012年度受到证券交易所的公开谴责

企业年金基金法人受托机构注册资本不少于----元人民币，且在任何时候都维持不少于1.5亿元人民币的净资产。（）
A.5000万元B.1亿元C.2亿元D.8000万元

某公司拟在中小板首次公开发行股票并上市，公开发行前的股本是4亿，行业市盈率是25倍，发行前控股股东持股比例为75％，准备发行后降到60％，发行前一年的净利润是2亿元。则本次发行募集资金为（）亿元。[2015年9月真题]
A．5B．10C．12.5D．8