Professional Documents
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Lp v phn tch d n
10
9
4
0
5
3.075
50%
kuBin bkit08.net
Lp v phn tch d n
Chi ph c nh
Hnh chnh
Thu mt bng
Bo him
Thu
20,000
15,000
7,500
5,500
n v: ngn ng
Chi ph bin i n v
Vt liu
30
Lao ng
12
Lao ng gin tip 15
Chi ph khc
18
kuBin bkit08.net
P/a A
90
150
240
P/a B
-20
220
280
Lp v phn tch d n
A v B
A v C
B v C
A, B v C
21. Cng ty Ngi Sao pht hnh tri phiu c mnh gi (face value) l 2,000,000 ng, li sut
10%/nm, thi k mn hn l 10 nm. Gi s thu sut thu nhp cng ty l 52% v gi s dng
sau thu ca loi vn vay ny l 4.8%/nm. Gi pht hnh tri phiu ca cng ty ny l:
a. 1,031,194
b. 2,000,000
c. 990,231
d. 1,831,194
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Lp v phn tch d n
22. Cng ty ABC vay t ngn hng u t 400 triu vi li sut 12% nm. Tnh li sut thc sau
thu ca khon vay nu tr li theo qu. Bit thu sut ca cng ty l 50%
a. 6.28%
b. 12%
c. 8.26%
d. Tt c u sai.
23. Trong cc loi chng khon sau, loi no em li ri ro thp nht cho nh u t:
a. Vn c phn thng
b. Tri phiu cng ty
c. Vn c phn u i
d. Tt c u c ri ro nh nhau
24. Ngun vn no di y i vi cng ty c ri ro nht:
a. Vn c phn thng.
b. Vn c phn u i
c. Li nhn gi li
d. N vay.
25. Chn pht biu NG:
a. Gi s dng vn l phn chi ph phi tr cho ngn hng khi doanh nghip i vay vn
.
b. Gi s dng vn ni chung l phn chi ph m mi ngi phi b ra khi mun s dng
tin ca ngi khc.
c. Gi s dng vn l phn chi ph b ra ca mt ngi c c quyn s dng vn
ca ngi khc.
d. Gi s dng vn l phn chi ph phi tr cho quyn s dng vn c huy ng t
ngun bn ngoi v c ngun vn bn trong ca chnh ngi s dng.
Thng tin sau dng cho 2 cu tip theo.
Cng ty Sao Mai ang tm kim ngun vn 1 t cho mt d n mi. Gim c ti chnh ca cng ty
lp k hoch huy ng vn vi li sut nh sau:
Phng n I: vay ngn hng 400 triu , li sut 14%/nm, tr li hng nm, vn g tr mt ln vo
cui k. Phn vn cn li l t tri phiu, li sut ghi trn tri phiu l 10%/nm.
Phng n II: vay n ngn hn 200 triu , li sut 9%/nm. C phiu u i 400 triu, gi s dng vn
trc thu l 15%. Phn cn li l c phiu thng vi gi s dng vn sau thu l 17%
Bit thu sut ca cng ty l 28%
26. Gi s dng vn vay ngn hng trc thu ca cng ty (Phng n I)
a. 10.08%
b. 14%
c. 18.03%
d. Tt c u sai
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Lp v phn tch d n
Lp v phn tch d n
d. Tt c u sai
34. Xc sut d n A ng gi l:
a. 95.57%
b. 95.64%
c. 95.73%
d. Tt c u sai
35. C nn u t vo A hay khng?
a. Nn u t
b. Khng nn u t
c. Cha thng tin kt lun
d. Tt c u sai
Sau khi phn tch nhy ca 2 d n loi tr nhau A v B theo chit sut chit khu i%, nh phn tch
biu din kt qu ny ln trn mt th nh sau:
NPV
NPVA
NPVB
i%
10%
13%
A
B
C
D
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Thun li
400
350
250
20%
Bnh thng
150
150
50
50%
Bt li
-200
-100
-50
30%
Lp v phn tch d n
kuBin bkit08.net