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问题 单项选择题

下列企业财务管理目标中，既没有考虑资金的时间价值，又容易造成企业经营行为短期化的是( )。

A．每股市价最大化
B．每股收益最大化
C．股东财富最大化
D．企业价值最大化

答案

参考答案：B

解析： 每股收益(EPS)最大化观点将考虑了投资额与利润的关系。但是，仍然没有考虑到利润发生的时间；没有考虑到利润与风险的关系；可能造成企业经营行为短期化。

判断题

女士不能采用跷“二郎腿”的姿势就坐。
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单项选择题

Fred, an elderly man who now lives in a nursing home, was just treated to a visit with his newborn great-granddaughter. After the family leaves, having encountered this generation of his offspring gets Fred pondering whether or not he has led a productive life. He wonders if his work and presence in the world before retirement have left it a better place, especially for his own family, or if he has merely been wasting time in his life, filling it up. At this point, which stage of Erickson’s Psychosocial Stages of Development best describes Fred’s situation()

A．Industry vs inferiority

B．Intimacy vs isolation

C．Integrity vs despair

D．Autonomy vs shame and doubt
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