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1、Pushing ahead, East, North, West development, facilitating shanty, complete xincheng West Road, stability and reconstruction of the street, Star Ding garden built century Garden District, subject public housing construction, heating the gas expansion accelerated implementation, Jing Rui River and br
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4、k. Four is equal benefits to promote sharing, coordinated development of various social undertakings. In the case of rigid spending slowing revenue growth, increase, financial 75% to the peoples livelihood, the masses have more access in the sharing. Cuoban something good and benefit. Adhere to the
5、affordable, best, carefully cuoban village oil, water and heat, cultural, city and County columns practical, developments benefit families, bring more welfare to the masses. Development of social convenience. Acceptance of balanced development of compulsory education through the national assessment,
6、 the County vocational education center was named top School of vocational education in China, the third batch of national reform and development model through provincial . Five is to deepen reform and innovation to break bottlenecks and endogenous development of effective fire. As an engine of dyna
7、mism, adding reform key to adopting reform measures stress energy and break bottlenecks and promoting development. Pay close attention to the key areas of reform. Conscientiously implement the provincial deployment and cancel, adjustment, to undertake the administrative approval items according to R
8、egulation 347 to further improve administrative efficiency continuing deepening reform for poverty alleviation, speeding up rural land right registration certification pilot project, encouraging the orderly transfer of land management, utilize the land resources, in order to promote scale management
9、 laid the Foundation. Actively cultivate the market. Firmly establish a market-oriented, nurturing family farms, industrial users, professional cooperation organization new market management main body 456, effectively improve the industry, intensive and marketization of encouraging support social ca
10、pital into the small micro-credit, urban development, culture and tourism, public services and other areas, easing development shortfall. To promote mass innovation. To support the rural sector to use new thinking and new ideas, creative work incentives such as actively promoting financial intermedi
11、ation, bring added 159 in non public enterprises, individually-1540, created a初级财务管理练习题九收益分配一、单项选择题：1企业在进行收益分配时坚持投资与收益对等的原则是指（ ）。A投资者有权按投入资本的比例分享利润或承担亏损B投资者有权只分享企业实现的利润，不承担企业发生的亏损C企业有权随意分配利润 D。以上答案均不正确2企业在进行收益分配时的依法分配原则是指（ ）。A企业应按行业财务制度规定分配利润缴纳税金B。企业有税后利润可以不计提盈余公积金和公益金C企业有权先分利润后纳税 D。以上答案均不正确3关于股份公司税
12、后利润分配的顺序，下列说法正确的是（ ）。A弥补以前年度亏损，向投资者分配利润，然后计提盈余公积金和公益金B弥补以前年度亏损，提取法定盈余公积金，提取法定公益金，提取任意公积金，最后向投资者分配利润C提取法定盈余公积金，提取法定公益金，提取任意公积金，最后向投资者分配利润和弥补以前年度的亏损D向投资者分配利润，弥补以前年度的亏损，最后计提盈余公积金、公益金4关于股份公司股利支付程序，正确的说法是（ ）。A宣告股利、股权登记、除息日、股利支付日B股权登记、宣告股利、除息日、股利支付日C除息日、股权登记、宣告股利、股利支付日D宣告股利、除息日、股权登记、股利支付日5资本保全约束是指（ ）。A企业发
13、放的股利或投资分红不得来源于原始投资B企业在收益分配时要按一定的比例和基数提取各种公积金C企业在进行收益分配时要考虑到各种债务的偿还D企业在收益分配时不能超额累积利润6关于剩余股利政策指的是（ ）。A当企业面临较好的投资机会时，在目标资金结构的约束下，最大限度地使用留存收益来满足投资方案所需要的资金数额，剩余利润再向投资者分配B公司在较长的时间内将分期支付固定的股利额，股利不随着净利润的增加而增加C企业按一固定的数额向股东支付股利，当净利润有较大幅度的增长时，再根据需要临时发放额外的股利D企业每年按固定的比例从净利润中支付股利7在一般情况下，股票交易价格可能下降的交易日为（ ）。A股利分派宣告
14、日 B。股权登记日C除息日 D。股利发放日8国有股存量出售收入，应（ ）。A全部转为企业自留资金 B。全部上缴财税部门C全部偿还债务 D。全部上缴全国社会保障基金9法律对利润分配进行超额累积利润限制的主要原因是（ ）。A避免损害少数股东权益 B。避免资本结构失调C避免股东避税 D。避免经营者从中牟利10一般而言，适应于采用固定股利政策的公司是（ ）。A负债率较高的公司 B。盈利稳定或处于成长期的公司C盈利波动较大的公司 D。盈利较高但投资机会较多的公司11企业投资并取得收益时，必须按一定的比例和基数提取各种公积金，这一要求体现的是（ ）。A资本保全约束 B。资本积累约束C超额累积利润约束 D。
15、偿债能力约束12确定利润分配政策时，应该考虑的投资者的因素是（ ）。A未来投资机会 B。筹资成本C资产的流动性 D。控制权的稀释13在以下股利政策中有利于稳定股票价格，从而树立公司良好形象，但股利的支付与公司盈余相脱节的股利政策是（ ）。A剩余政策 B。固定股利政策C固定股利比例政策 D。正常股利加额外股利政策14下列项目中，不能用于分派股利的是（ ）。A盈余公积金 B。资本公积C税后利润 D。上年未分配利润15在企业的净利润与现金流量不够稳定时，采用（ ）政策对企业和股东都是有利的。A剩余政策 B。固定股利政策C固定股利比例政策 D。正常股利加额外股利政策二、多项选择题：1企业收益分配的原则包括（ ）。A依法分配原则 B。兼顾各方面利益原则C分配与积累并重原则 D。
