会计专业中级财务会计（二）练题答案
职业技实训
会计专业中级财务会计（二）练题答案
第1题 应收账款产生原( B 赊销 )
第2题 D公司接受A公司投入设备台原价50000元账面净值30000元评估价35000元D公司接受设备投资时实收资账户入账金额( C 35000元 )
第3题 提供企业资产流动性偿债力情况报表( A 资产负债表 )
第4题 列项属存货( A 工程物质 )
第5题 国现行企业会计制度求应收账款等八项资产计提减值准备求体现会计核算原( D 谨慎性原 )
第6题 长期摊费项目企业会计期间受益时应尚未摊销价值转入 ( A 期损益 )
第7题 列属法定公益金途( D 改善职工集体福利设施支出 )
第8题 企业短期投资持期取现金股利分期付息债券利息该项短期投资发生时已计应收项目外会计应( B 减短期投资成 )
第9题 台需机床出售售价8600元原值10000元已提折IH 2600元支付清理费700元处置该机床产生现金净流量现金流量表中应填列金额( B 7900元 )
第10题 年未资产负债表中未分配利润项目填列( A 利润分配账户年末余额 )
第11题 工业企业出租包装物出租期摊销包装物成应计( B 业务支出 )
第12题 2002年7月1 R A公司张900元价格购B公司2002年1月1日发行面值1000元票面利率3％3年期期次付息债券50张考虑支付相关税费该项债券投资折价金额应( C 5750元 )
第13题 期末企业持年期长期应付债券编制会计报表时应( A 视流动负债资产负债表中单独反映 )
第14题 备抵法企业应采专门方法估计坏账损失列属坏账损失估计方法 ( D 净价法 )
第15题 A公司4月15日签发张期90天商业汇票该汇票期日应( B 7月14日 )
第16题 企业现金清查中发现确实法查明原长款应计( C 营业外收入 )
第17题 列会资公积项目产生影响业务( D 企业接受外币资投资合约定汇率 )
第18题 物价持续涨期间列存货计价方法中期末存货价值较接期末现时成( A 先进先出法 )
第19题 某公司2003年4月1 Et销售产品收票张面值600000元期限6月年7月日公司该票贴现贴现率4％贴现业务发生公司月份损益影响金额( C 6000元 )
第20题 企业会计利润纳税存列项差异中属时间性差异( B 计提存货跌价损失 )
第21题 列关税表述中正确( A 税企业项费 )
第22题 企业发生销售折正确会计处理方法( A 直接减期产品销售收入 )
第23题 企业外采购货物货款需立支付时采结算方式( D 银行汇票结算 )
第24题 列济业务产生现金流量中属投资活动产生现金流量( C 取债券利息收入产生现金流量 )
第25题 列转账结算方式中城结算（ B 支票结算 ）
第26题 持期投资重分类供出售金融资产重分类日持期投资账面价值公允价值差额正确处理方法（ A 计入资公积 ）
第27题 项存货台设备交换两项资产均存活跃交易市场公允价值相等该项交易具商业实质换入资产入账价值（ C 换出资产公允价值+应支付相关税费 ）
第28题 会计（ C 货币 ）计量单位
第29题 记录证明济业务发生完成情况明确济责作记帐会计证（ C 原始证 ）
第30题 汇总会计报表单位会计报表会计报表（ A 编制单位 ）进行分类
第31题 会计核算应实际发生交易事项实反映企业财务状况营成果现金流量会计核算（ C 客观性原 ）
第32题 某企业2008年1月1日者权益构成情况：实收资1500万元资公积100万元盈余公积300万元未分配利润200万元2008年度实现利润总额600万元企业税税率25假定存纳税调整事项素该企业2008年12月31日供分配利润（ B 650 ）万元
第33题 某股份限公司法定程序报批准采收购公司股票方式减资购回股票支付价款低股票面值总额注销库存股账面余额减股差额应计入（ C 资公积 ）
第34题 某企业2008年度发生业务：银行存款购买2月期国债500万元偿应付账款200万元支付生产员工资150万元购买固定300万元假定考虑素该企业2008年度现金流量表中购买商品接受劳务支付现金项目金额（ A 200 ）万元
第35题 列项中应确认投资损益（ B 长期股权投资处置净损益 ）
第36题 辅助生产成交互分配法交互分配指辅助生产成首先企业部（ A 辅助生产车间间分配 ）
第37题 某企业2007年10月承接项设备安装劳务劳务合总收入200万元预计合总成140万元合价款签订合时已收取采完工百分法确认劳务收入2007年已确认劳务收入80万元截2008年12月31日该劳务累计完工进度602008年该企业应确认劳务收入（ B 40 ）万元
第38题 某企业材料采计划成核算2008年12月1日结存材料计划成400万元材料成差异贷方余额6万元月入库材料计划成2000万元材料成差异方发生额12万元月发出材料计划成1600万元该企业2008年12月31日结存材料实际成（ C 802 ）万元
第39题 某企业2007年12月31日购入台设备入账价值200万元预计寿命10年预计净残值20万元采年限均法计提折旧2008年12月31日该设备存减值迹象测试预计收回金额120万元2008年12月31日该设备账面价值应（ A 120 ）万元
第40题 甲乙公司均增值税般纳税甲公司委托公司加工批应交消费税半成品收回连续生产应税消费品甲公司发出原材料实际成210万元支付加工费6万元增值税102万元消费税24万元假定考虑相关税费甲公司收回该半成品入账价值（ A 216 ）万元
第41题 甲公司2008年7月1日购入乙公司2008年1月1日发行债券支付价款2100万元（含已付息期尚未领取债券利息40万元）支付交易费15万元该债券面值2000万元票面年利率4（票面利率等实际利率）半年付息次甲公司划分交易性金融资产甲公司2008年度该项交易性金融资产应确认投资收益（ A 25 ）万元
第42题 某公司2008年7月1日银行入资金60万元期限6月年利率6期月计提利息季付息该企业7月31日应计提利息（ A 03 ）万元
第43题 列项中属累计原始证（ C 限额领料单 ）
第44题 某企业2008年8月1日赊销批商品售价120000元（含增值税）适增值税税率17规定现金折扣条件210120n30计算现金折扣时考虑增值税客户2008年8月15日付清货款该企业收款金额（ C 138996 ）元
第45题 某企业转台旧设备取价款56万元发生清理费2万元该设备原值60万元已提折旧10万元假定考虑素出售该设备影响期损益金额（ A 4 ）万元
第46题 列项中应计入理费（ A 筹建期间开办费 ）
第47题 列项中应利润表营业收入项目列示（ A 政府补助收入 ）
第48题 某企业2008年度利润总额1800万元中年度国债利息收入200万元已计入营业外支出税收滞纳金6万元企业税税率25假定考试素该企业2008年度税费（ B 4015 ）万元
第49题 某企业盈余公积年初余额50万元年利润总额600万元税费150万元净利润10提取法定盈余公积盈余公积10万元转增资该企业盈余公积年末余额（ B 85 ）万元
第50题 甲公司2008年1月5日支付价款2000万元购入乙公司30股份准备长期持支付相关税费20万元购入时乙公司辨认净资产公允价值12000万元甲公司取投资乙公司具重影响假定考虑素甲公司确认投资影响利润金额（ C 1580 ）万元
第51题 列项中确定提供劳务完工进度方法( A 根测量已完工作量加确定 B 已发生成占估计总成例计算确定 D 已提供劳务占应提供劳务总量例计算确定 )
第52题 列关固定资产计提折旧表述正确( A 提前报废固定资产补提折旧 C 已提足折旧继续固定资产计提折旧 )
第53题 列账工作属企业账账核( A 总分类帐属明细分类账核 D 会计部门存货明细账存货保部门明细账核 )
第54题 列项中影响利润表税费项目金额( A 期应交税 B 递延税收益 C 递延税费 )
第55题 列项中工业企业应确认业务收入( A 外销售材料收入 D 转商标权收入 )
第56题 列关形资产会计处理表述中正确( B 偿取土权应确定形资产 D 形资产减值损失确认会计期间转回 )
第57题 列项中应计入财务费( B 企业支付银行承兑汇票手续费 C 企业购买商品时取现金折扣 D 企业销售商品时发生现金折扣 )
第58题 列项中属筹资活动现金流量( A 分配股利支付现金 C 偿债券利息支付 D 清偿长期款支付现金 )
第59题 列项中应列入利润表资产减值损失项目( B 固定资产减值损失 C 应收账款减值损失 )
第60题 列项中年度终需转入利润分配——未分配利润科目( A 年利润B 利润分配—应付现金股利 C利润分配—盈余公积补亏 D利润分配—提取法定盈余公积 )
第61题 列项中影响企业营业利润( A 出售原材料损失 B 计提形资产减值准备D 出售交易性金融资产损失 )
第62题 关概率列说法正确( A 度量某事件发生性方法 B 概率分布确定事件发生性种数学模型 C值介01间 )
第63题 列方面需概率知识分析确定性( A 外汇走势 B 良贷款率预测C 证券走势 )
第64题 什样情况应古典概率先验概率方法( B 确定结构范围已知D 确定结果具等性 )
第65题 果日K线条长阳线高点代表( B 收盘价 C 高价 )
第66题 关IRR说法正确( A 定义该投资净现值零折现率 B IRR折现率会NPV正IRR折现率会NPV负 C 接受IRR公司求回报率项目拒绝IRR公司求回报率项目 D IRR计算求识该投资机会相关现金流涉外部收益率（市场利率） )
第67题 贴现率特点( A银行贴现率贴现值作面值购买价格部分 B 银行惯例计算时采360天作年总天数365天 C 银行贴现率计算中暗含假设采单利形式复利 )
第68题 理财规划师需注意风险( A财务风险 B 汇率风险 C 身风险 D 通货膨胀风险 )
第69题 列关β系数说法正确( A β系数种测定种股票收益受整股票市场（市场投资组合）收益变化影响程度指标 B 衡量出股票市场风险（称风险） D 证券投资市场言通计算β系数估测投资风险 )
第70题 根β含义果某种股票系数等1( A 风险整股票市场均风险相 B 市场收益率变该股票收益率变 C 市场收益率涨1该股票收益率升1 D市场收益率降1该股票收益率降1 )
第71题 果某种股票β系数等2( A 风险真市场均风险 B该股票风险程度整均风险2倍 )
第72题 IRR两种特形式分( C 货币加权收益率 D 时间加权收益率 )
第73题 线性回时点坐标已知前提获回直线方程确定该直线( B 斜率 D 截距 )
第74题 列属资产定价理( A 资资产定价模型B 素模型 C 套利定价理< APT> D 布莱克斯科尔斯模型 )
第75题 列关正态分布正态分布估计说法正确( A 正态分布族分布 B 正态分布根均值标准 C N （Vq2）中均值方差总体均值方差样均值方差 D 总体参数实际问题中知道样均值样标准差估计总体均值总体标准差 )
第76题 理财规划收入支出表中属支出( A 汽油维护费 B 租金贷款支付 D 电话通讯 )
第77题 属负债( A 消费贷款 B 住房贷款 C 车辆贷款 D 教育贷款 )
第78题 理财中属负债( A 期货 B 期权 C 担保 )
第79题 列说法正确( A 边际成追加投资时加权均成 C 企业法固定资金成筹措资金 D 般说股票资金成债券资金成 )
第80题 企业财务报表财务报表求严格固定格式便审计更信息需者提供信息（错误）
第81题 风险指确定性引起未结果予期带法实现该结果性 （）
第82题 支股票β系数越需风险溢价补偿越()
第83题 组数偏差方数身关数容量关（）
第84题 果支证券价格波动较该支股票风险较时知整证券市场波动引起该股票价格波动（）
第85题 纯贴现工具（例国库券商业票银行承兑票）市场购买价格收益率进行报价（）
第86题 列转账结算方式中城结算（ B 支票结算 ）
第87题 持期投资重分类供出售金融资产重分类日持期投资账面价值公允价值差额正确处理方法（ A 计入资公积 ）’
第88题 项存货台设备交换两项资产均存活跃交易市场公允价值相等该项交易具商业实质换入资产入账价值（ C 换出资产公允价值+应支付相关税费 ）
第89题 企业期末存货计价果高会引起（ C 期利润增加 ）
第90题 某企业2008年12月30日购入台需安装设备已交付设备原价80000元预计5年预计净残值2000元年数总法计提折旧第3年折旧额（ B 156000 ）
第91题 列项中属会计政策（ D 固定资产折旧年限估计5年 ）
第92题 企业减少注册资回购公司股份实际支付金额应记账户（ D 库存股 ）
第93题 2008年初A公司购入B公司10股票准备长期持2008年度B公司实现净利润500万元宣告分派现金股利200万元考虑素影响2008年度A公司该项股权投资应确认投资收益（ D 20万元 ）
第94题 企业年末预收账款属明细账户方余额3000元贷方余额10000元年末资产负债表中预收账款项目年末余额应( C 10000元 )
第95题 企业盈余公积转增资时转增留存盈余公积数额少注册资（ B 25 ）
第96题 某企业违约2002年2月家客户起诉原告提出索赔150000元2003年1月8日法院作出终审判决判决该企业判决日起30日原告赔偿100000元该企业2003年2月27日公布2002年度会计报表中该赔偿金额应作（ A 2002年度调整事项处理 ）
第97题 出租形资产取收益利润表中应列入（ B 营业收入项目 ）
第98题 企业公益金购买职工宿舍付款增加固定资产时应做（ A 记盈余公积—法定公益金贷记盈余公积—意盈余公积 ）
第99题 企业利润表中营业税金附加项目包括税金（ C 增值税 ）
第100题 公司溢价发行股票时支付券商代理发行手续费会计处理方法（ D 溢价收入中扣 ）
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
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职业技实训
会计专业中级财务会计（二）练题答案
第1题 应收账款产生原( B 赊销 )
第2题 D公司接受A公司投入设备台原价50000元账面净值30000元评估价35000元D公司接受设备投资时实收资账户入账金额( C 35000元 )
第3题 提供企业资产流动性偿债力情况报表( A 资产负债表 )
第4题 列项属存货( A 工程物质 )
第5题 国现行企业会计制度求应收账款等八项资产计提减值准备求体现会计核算原( D 谨慎性原 )
第6题 长期摊费项目企业会计期间受益时应尚未摊销价值转入 ( A 期损益 )
第7题 列属法定公益金途( D 改善职工集体福利设施支出 )
第8题 企业短期投资持期取现金股利分期付息债券利息该项短期投资发生时已计应收项目外会计应( B 减短期投资成 )
第9题 台需机床出售售价8600元原值10000元已提折IH 2600元支付清理费700元处置该机床产生现金净流量现金流量表中应填列金额( B 7900元 )
第10题 年未资产负债表中未分配利润项目填列( A 利润分配账户年末余额 )
第11题 工业企业出租包装物出租期摊销包装物成应计( B 业务支出 )
第12题 2002年7月1 R A公司张900元价格购B公司2002年1月1日发行面值1000元票面利率3％3年期期次付息债券50张考虑支付相关税费该项债券投资折价金额应( C 5750元 )
第13题 期末企业持年期长期应付债券编制会计报表时应( A 视流动负债资产负债表中单独反映 )
第14题 备抵法企业应采专门方法估计坏账损失列属坏账损失估计方法 ( D 净价法 )
第15题 A公司4月15日签发张期90天商业汇票该汇票期日应( B 7月14日 )
第16题 企业现金清查中发现确实法查明原长款应计( C 营业外收入 )
第17题 列会资公积项目产生影响业务( D 企业接受外币资投资合约定汇率 )
第18题 物价持续涨期间列存货计价方法中期末存货价值较接期末现时成( A 先进先出法 )
第19题 某公司2003年4月1 Et销售产品收票张面值600000元期限6月年7月日公司该票贴现贴现率4％贴现业务发生公司月份损益影响金额( C 6000元 )
第20题 企业会计利润纳税存列项差异中属时间性差异( B 计提存货跌价损失 )
第21题 列关税表述中正确( A 税企业项费 )
第22题 企业发生销售折正确会计处理方法( A 直接减期产品销售收入 )
第23题 企业外采购货物货款需立支付时采结算方式( D 银行汇票结算 )
第24题 列济业务产生现金流量中属投资活动产生现金流量( C 取债券利息收入产生现金流量 )
第25题 列转账结算方式中城结算（ B 支票结算 ）
第26题 持期投资重分类供出售金融资产重分类日持期投资账面价值公允价值差额正确处理方法（ A 计入资公积 ）
第27题 项存货台设备交换两项资产均存活跃交易市场公允价值相等该项交易具商业实质换入资产入账价值（ C 换出资产公允价值+应支付相关税费 ）
第28题 会计（ C 货币 ）计量单位
第29题 记录证明济业务发生完成情况明确济责作记帐会计证（ C 原始证 ）
第30题 汇总会计报表单位会计报表会计报表（ A 编制单位 ）进行分类
第31题 会计核算应实际发生交易事项实反映企业财务状况营成果现金流量会计核算（ C 客观性原 ）
第32题 某企业2008年1月1日者权益构成情况：实收资1500万元资公积100万元盈余公积300万元未分配利润200万元2008年度实现利润总额600万元企业税税率25假定存纳税调整事项素该企业2008年12月31日供分配利润（ B 650 ）万元
第33题 某股份限公司法定程序报批准采收购公司股票方式减资购回股票支付价款低股票面值总额注销库存股账面余额减股差额应计入（ C 资公积 ）
第34题 某企业2008年度发生业务：银行存款购买2月期国债500万元偿应付账款200万元支付生产员工资150万元购买固定300万元假定考虑素该企业2008年度现金流量表中购买商品接受劳务支付现金项目金额（ A 200 ）万元
第35题 列项中应确认投资损益（ B 长期股权投资处置净损益 ）
第36题 辅助生产成交互分配法交互分配指辅助生产成首先企业部（ A 辅助生产车间间分配 ）
第37题 某企业2007年10月承接项设备安装劳务劳务合总收入200万元预计合总成140万元合价款签订合时已收取采完工百分法确认劳务收入2007年已确认劳务收入80万元截2008年12月31日该劳务累计完工进度602008年该企业应确认劳务收入（ B 40 ）万元
第38题 某企业材料采计划成核算2008年12月1日结存材料计划成400万元材料成差异贷方余额6万元月入库材料计划成2000万元材料成差异方发生额12万元月发出材料计划成1600万元该企业2008年12月31日结存材料实际成（ C 802 ）万元
第39题 某企业2007年12月31日购入台设备入账价值200万元预计寿命10年预计净残值20万元采年限均法计提折旧2008年12月31日该设备存减值迹象测试预计收回金额120万元2008年12月31日该设备账面价值应（ A 120 ）万元
第40题 甲乙公司均增值税般纳税甲公司委托公司加工批应交消费税半成品收回连续生产应税消费品甲公司发出原材料实际成210万元支付加工费6万元增值税102万元消费税24万元假定考虑相关税费甲公司收回该半成品入账价值（ A 216 ）万元
第41题 甲公司2008年7月1日购入乙公司2008年1月1日发行债券支付价款2100万元（含已付息期尚未领取债券利息40万元）支付交易费15万元该债券面值2000万元票面年利率4（票面利率等实际利率）半年付息次甲公司划分交易性金融资产甲公司2008年度该项交易性金融资产应确认投资收益（ A 25 ）万元
第42题 某公司2008年7月1日银行入资金60万元期限6月年利率6期月计提利息季付息该企业7月31日应计提利息（ A 03 ）万元
第43题 列项中属累计原始证（ C 限额领料单 ）
第44题 某企业2008年8月1日赊销批商品售价120000元（含增值税）适增值税税率17规定现金折扣条件210120n30计算现金折扣时考虑增值税客户2008年8月15日付清货款该企业收款金额（ C 138996 ）元
第45题 某企业转台旧设备取价款56万元发生清理费2万元该设备原值60万元已提折旧10万元假定考虑素出售该设备影响期损益金额（ A 4 ）万元
第46题 列项中应计入理费（ A 筹建期间开办费 ）
第47题 列项中应利润表营业收入项目列示（ A 政府补助收入 ）
第48题 某企业2008年度利润总额1800万元中年度国债利息收入200万元已计入营业外支出税收滞纳金6万元企业税税率25假定考试素该企业2008年度税费（ B 4015 ）万元
第49题 某企业盈余公积年初余额50万元年利润总额600万元税费150万元净利润10提取法定盈余公积盈余公积10万元转增资该企业盈余公积年末余额（ B 85 ）万元
第50题 甲公司2008年1月5日支付价款2000万元购入乙公司30股份准备长期持支付相关税费20万元购入时乙公司辨认净资产公允价值12000万元甲公司取投资乙公司具重影响假定考虑素甲公司确认投资影响利润金额（ C 1580 ）万元
第51题 列项中确定提供劳务完工进度方法( A 根测量已完工作量加确定 B 已发生成占估计总成例计算确定 D 已提供劳务占应提供劳务总量例计算确定 )
第52题 列关固定资产计提折旧表述正确( A 提前报废固定资产补提折旧 C 已提足折旧继续固定资产计提折旧 )
第53题 列账工作属企业账账核( A 总分类帐属明细分类账核 D 会计部门存货明细账存货保部门明细账核 )
第54题 列项中影响利润表税费项目金额( A 期应交税 B 递延税收益 C 递延税费 )
第55题 列项中工业企业应确认业务收入( A 外销售材料收入 D 转商标权收入 )
第56题 列关形资产会计处理表述中正确( B 偿取土权应确定形资产 D 形资产减值损失确认会计期间转回 )
第57题 列项中应计入财务费( B 企业支付银行承兑汇票手续费 C 企业购买商品时取现金折扣 D 企业销售商品时发生现金折扣 )
第58题 列项中属筹资活动现金流量( A 分配股利支付现金 C 偿债券利息支付 D 清偿长期款支付现金 )
第59题 列项中应列入利润表资产减值损失项目( B 固定资产减值损失 C 应收账款减值损失 )
第60题 列项中年度终需转入利润分配——未分配利润科目( A 年利润B 利润分配—应付现金股利 C利润分配—盈余公积补亏 D利润分配—提取法定盈余公积 )
第61题 列项中影响企业营业利润( A 出售原材料损失 B 计提形资产减值准备D 出售交易性金融资产损失 )
第62题 关概率列说法正确( A 度量某事件发生性方法 B 概率分布确定事件发生性种数学模型 C值介01间 )
第63题 列方面需概率知识分析确定性( A 外汇走势 B 良贷款率预测C 证券走势 )
第64题 什样情况应古典概率先验概率方法( B 确定结构范围已知D 确定结果具等性 )
第65题 果日K线条长阳线高点代表( B 收盘价 C 高价 )
第66题 关IRR说法正确( A 定义该投资净现值零折现率 B IRR折现率会NPV正IRR折现率会NPV负 C 接受IRR公司求回报率项目拒绝IRR公司求回报率项目 D IRR计算求识该投资机会相关现金流涉外部收益率（市场利率） )
第67题 贴现率特点( A银行贴现率贴现值作面值购买价格部分 B 银行惯例计算时采360天作年总天数365天 C 银行贴现率计算中暗含假设采单利形式复利 )
第68题 理财规划师需注意风险( A财务风险 B 汇率风险 C 身风险 D 通货膨胀风险 )
第69题 列关β系数说法正确( A β系数种测定种股票收益受整股票市场（市场投资组合）收益变化影响程度指标 B 衡量出股票市场风险（称风险） D 证券投资市场言通计算β系数估测投资风险 )
第70题 根β含义果某种股票系数等1( A 风险整股票市场均风险相 B 市场收益率变该股票收益率变 C 市场收益率涨1该股票收益率升1 D市场收益率降1该股票收益率降1 )
第71题 果某种股票β系数等2( A 风险真市场均风险 B该股票风险程度整均风险2倍 )
第72题 IRR两种特形式分( C 货币加权收益率 D 时间加权收益率 )
第73题 线性回时点坐标已知前提获回直线方程确定该直线( B 斜率 D 截距 )
第74题 列属资产定价理( A 资资产定价模型
第75题 列关正态分布正态分布估计说法正确( A 正态分布族分布 B 正态分布根均值标准 C N （Vq2）中均值方差总体均值方差样均值方差 D 总体参数实际问题中知道样均值样标准差估计总体均值总体标准差 )
第76题 理财规划收入支出表中属支出( A 汽油维护费 B 租金贷款支付 D 电话通讯 )
第77题 属负债( A 消费贷款 B 住房贷款 C 车辆贷款 D 教育贷款 )
第78题 理财中属负债( A 期货 B 期权 C 担保 )
第79题 列说法正确( A 边际成追加投资时加权均成 C 企业法固定资金成筹措资金 D 般说股票资金成债券资金成 )
第80题 企业财务报表财务报表求严格固定格式便审计更信息需者提供信息（错误）
第81题 风险指确定性引起未结果予期带法实现该结果性 （）
第82题 支股票β系数越需风险溢价补偿越()
第83题 组数偏差方数身关数容量关（）
第84题 果支证券价格波动较该支股票风险较时知整证券市场波动引起该股票价格波动（）
第85题 纯贴现工具（例国库券商业票银行承兑票）市场购买价格收益率进行报价（）
第86题 列转账结算方式中城结算（ B 支票结算 ）
第87题 持期投资重分类供出售金融资产重分类日持期投资账面价值公允价值差额正确处理方法（ A 计入资公积 ）’
第88题 项存货台设备交换两项资产均存活跃交易市场公允价值相等该项交易具商业实质换入资产入账价值（ C 换出资产公允价值+应支付相关税费 ）
第89题 企业期末存货计价果高会引起（ C 期利润增加 ）
第90题 某企业2008年12月30日购入台需安装设备已交付设备原价80000元预计5年预计净残值2000元年数总法计提折旧第3年折旧额（ B 156000 ）
第91题 列项中属会计政策（ D 固定资产折旧年限估计5年 ）
第92题 企业减少注册资回购公司股份实际支付金额应记账户（ D 库存股 ）
第93题 2008年初A公司购入B公司10股票准备长期持2008年度B公司实现净利润500万元宣告分派现金股利200万元考虑素影响2008年度A公司该项股权投资应确认投资收益（ D 20万元 ）
第94题 企业年末预收账款属明细账户方余额3000元贷方余额10000元年末资产负债表中预收账款项目年末余额应( C 10000元 )
第95题 企业盈余公积转增资时转增留存盈余公积数额少注册资（ B 25 ）
第96题 某企业违约2002年2月家客户起诉原告提出索赔150000元2003年1月8日法院作出终审判决判决该企业判决日起30日原告赔偿100000元该企业2003年2月27日公布2002年度会计报表中该赔偿金额应作（ A 2002年度调整事项处理 ）
第97题 出租形资产取收益利润表中应列入（ B 营业收入项目 ）
第98题 企业公益金购买职工宿舍付款增加固定资产时应做（ A 记盈余公积—法定公益金贷记盈余公积—意盈余公积 ）
第99题 企业利润表中营业税金附加项目包括税金（ C 增值税 ）
第100题 公司溢价发行股票时支付券商代理发行手续费会计处理方法（ D 溢价收入中扣 ）
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
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