注册会计师全国统一考试财务成本管理试题及参考答案
资料仅供参考
注册会计师新制度考试《财务成本管理》试题
本试卷使用的现值系数表如下： (1)复利现值系数表 24 70 38 27 35
34 00 96 21 73 46 34 63 29 30 59 73 38 50 06 74 17 22 84 99 9l 64 13 30 09 09 16 12 87 35 29 72 18 55 74 n 5% 6% 7% 8% 9% 10% 11% 12% 1 0.950.940.930.920.910.900.900.892 0.900.890.870.850.840.820.810.793 0.860.830.810.790.770.750.730.714 0.820.790.760.730.700.680.650.635 0.780.740.710.680.640.620.590.56资料仅供参考
(2)普通年金现值系数表 24 94 32 60 95
本试卷使用的正态分布下的累积概率表[N(d)]如下： 34 34 30 51 24 46 80 43 72 02 59 33 71 21 27 74 91 13 97 97 91 55 69 99 08 09 25 37 24 59 29 01 18 73 48 n 5% 6% 7% 8% 9% 10% 11% 12% l 0.950.940.930.920.910.900.900.892 1.851.831.801.781.751.731.711.693 2.722.672.622.572.532.482.442.404 3.543.463.383.313.233.163.103.035 4.324.214.103.993.883.793.693.60