2014安徽农村信用社考试真题答案4

2014安徽农村信用社考试真题答案4
2014安徽农村信用社考试真题答案4

2014安徽农信社真题及答案4

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第一部分客观题

二、单项选择题(在21——70的各题中,每题有四个备选答案,最佳答案唯一。请将所选答案的对应字母标号填涂在“答题卡”的对应位置。本部分共50道题,每道题0.8分,共计40分。)

56.下列错误中,能够通过试算平衡查找的是()。

A.重记经济业务

B.漏记经济业务

C.借贷方向相反

D.借贷金额不等

57.某企业原材料收发按计划成本计价核算。本月初“原材料”账户借方余额为25000元,“材料成本差异”账户借方余额为750元;本月购入材料的实际成本为485000元,入库材料的计划成本为425000元,发出材料的计划成本为100000元,该企业本月末库存原材料的实际成本为()。

A.575000元

B.626750元

C.635000元

D.635700元

58.债务人以非现金资产清偿债务的债务重组中,债权人应在什么情况下确认债务重组损失?()

A.收到的非现金资产公允价值小于该资产原账面价值的差

B.收到的非现金资产公允价值大于该资产原账面价值的差额

C.收到的非现金资产公允价值小于重组债权账面价值的差额

D.收到的非现金资产原账面价值小于重组债权账面价值的差额

59.下列项目中,一定不属于借款费用的是()。

A.借款手续费

B.发行公司债券发生的溢价

C.发行公司债券折价的摊销

D.发行公司债券发生的利息

60.企业的在建工程在达到预定可使用状态前所取得的收入,应当()。

A.作为主营业务收入

B.作为其他业务收入

C.作业营业外收入

D.冲减工程成本

61.根据非货币性资产的定义,下列各选项中,不属于非货币性资产的是()。

A.存货

B.长期股权投资

C.投资性房地产

D.准备持有至到期的债券投资

62.以股票股利的方式支付股利会引起()。

A.公司资产的流失

B.负债的增加

C.所有者权益的减少

D.所有者权益各项目的结构发生变

63.下列各选项中,不属于会计政策变更的是()。

A.坏账准备由按应由账款余额3%提取改按5%提取

B.存货期末计价由成本改为成本与可变现净值孰低法

C.改变存货发出的计价方法

D.所得税会计处理由应付税款法改为资产负债备法

64.下列各项中,属于投资活动产生的现金流量的是()。

A.分派现金股利支付的现金

B.购置固定资产支付的现金

C.接受投资收到的现金

D.偿还公司债券利息支付的现金

65.作为企业财务管理目标,每股收益最大化目标较之利润最大化目标的优点在于()。

A.考虑了资金时间价值因素

B.考虑了风险价值因素

C.把企业的利润和股东投入的资本联系起来考虎

D.能够避免企业的短期行为

66.在采用平滑指数法进行近期销售预测时,应选对()。

A.固定的平滑指数

B.较小的不滑指数

C.较大的平滑指数

D.任意数值的不滑指数

67.在其他因素不变的条件下,目标利润提高,保利点的位置()。

A.升高

B.降低

C.不变

D.可能变动

68.下列事项中,有助于提高企业短期偿债能力的是()。

A.利用短期借款增加对流动资产的投资

B.为扩大营业面积,与租赁公司签订一项新的长期房屋租赁合同

C.补充长期资本,使长期资本的增加量超过长期资产的增加量

D.提高流动负债中的无息负债比率

69.根据风险收益对等观念,在一般情况下,下列各筹资方式中资本成本由小到大依次为()。

A.银行借款、企业债券、普通股

B.普通股、银行借款、企业债券

C.企业债券、银行借款、普通股

D.普通股、企业债券、银行借款

70.在进行投资项目评价时,投资者要求的风险报酬率取决于该项目的()。

A.经营风险

B.财务风险

C.系统风险

D.特有风险

单项选择题答案

56. D 【解析】试算平衡的原理“全部借方=全部贷方”,如果借贷金额不相等,则不能试算平衡。

57.B【解析】材料成本差异率===0.09

本月发出材料的实际成本=100 000+100 000×0.09=109 000(元)

本月期末库存原材料的实际成本=250 000+750+485 000-109 000=626 750 (元)

58.C【解析】债务重组是在债务人发生困难时,债权人作出的让步。当债权人收到的非现金资产公允价值小于重组债权账面价值的差额应当计入债务重组损失。

59.B【解析】借款费用是债务为借款而发生的代价,借款费用包括利息支出、发行债券折价和溢价的摊销、辅助费用(如借款手续费)、外币借款的汇兑损益等。

60.D【解析】在建工程在达到预定可使用状态前取得的收入冲减在建工程的成本。

61.D【解析】非货币性资产指货币性资产以外的资产,包括存货、固定资产、无形资产、股权投资以及不准备持有至到期的债券投资等。准备持有至到期的债券投资是货币性资产。

62.D【解析】发放股票股利是未分配利润转入股本,所有者权益总额不变,但未分配利润减少,股本增加,是所有者权益内部的一增一减。

63.A【解析】A选项属于会计估计变更而不属于会计政策变

更,BCD均属于会计政策变更。

64.B【解析】ACD均属于筹资活动产生的现金流量。

65.C【解析】每股收益最大化观点将企业的利润与股东投入的股本联系起来,考虑了投资额与利润的关系。

66.C

67.A

68.C【解析】A选项不正确:流动比率=流动资产/流动负债,利用短期借款增加对流动资产的投资时,分式中的分子分母同时增加一个数额,流动比率不一定增加,不一定能够提高企业的短期偿债能力;B选项不正确:与租赁公司签订一项新的长期房屋租赁合同,属于降低短期偿债能力的表外因素;C选项是正确的:净营运资本是衡量企业短期偿债能力的指标,提高净营运资本的数额,有助于提高企业短期偿债能力,净营运资本=长期资本-长期资产,当长期资本的增加量超过长期资产的增加量时,净营运资本增加;D选项不正确:提高流动负债中的无息负债比率不影响流动比率,不影响企业短期偿债能力。

69.A【解析】根据风险收益对等观念,在一般情况下,各筹资方式的资本成本由小到大依次为:银行借款、公司债券、优先股、普通股等。

70.C【解析】本题的主要考核点是投资项目评价时需考虑的

风险。唯一影响股东预期收益的是项目的系统风险。

更多安徽农村信用社考试真题及答案下载详情点击https://www.360docs.net/doc/f210302286.html,/RGEuXGf

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