【自己汇总】中级会计职称《中级财务管理》答案及解析【单多判】（[summary] intermediate accounting title intermediate financial management answer and analysis [single multi judge]）.docVIP

【自己汇总】中级会计职称《中级财务管理》答案及解析【单多判】（[summary] intermediate accounting title intermediate financial management answer and analysis [single multi judge]） First, individual choice questions The goal of enterprise financial management theory 1, the most ideal goal of enterprise financial management is to maximize the benefit of D. stakeholders. A. profit maximization B. shareholder wealth maximization Maximizing the value of C. Enterprises The financial management system 2, the combination of centralization and decentralization of financial management system within the enterprise decision-making power concentrated in the corporate headquarters, and give the units of their respective operational autonomy. Among the following statements about the system, the incorrect is (). A. the system should concentrate on system formulation, financing, financing, the purchase of fixed assets, the right to set up financial institutions and so on The essence of the B. system is the decentralization and the centralization of power, all subordinate units of daily business activities with greater autonomy Answer [analysis]: the combination of centralization and decentralization of financial management system, its essence is the centralization of power decentralization, enterprises of all subordinate units in the implementation of the highly centralized decision-making and dealing with all major issues, all subordinate units of the daily business activities with greater autonomy. C. the core content of the system is that enterprise headquarters should achieve system integration, capital concentration, information integration and personnel assignment D. the system should be decentralized, autonomy, personnel management, business pricing, fees and expenses approval Budget preparation methods and procedures 3. The following statement on the flexible budget is incorrect. A. programming methods include formula method and list method Flexible budgets can be formulated either by the formula method or