西方财务会计模拟试卷3
西方会计(会计学,英文版)课堂练习试卷
广东商学院会计学院双学位班课堂练习试卷《西方会计学》练习试卷I.Select from the following list of key terms and fill in the appropriate blank tothe left of each description. (Note: you can only select one correct key term for each of the following statements (1*20=20 points)A. Accounting K. Weighted averageB. Financial Accounting L. Accelerated depreciation methodC. Fixed Asset M. Trial BalanceD. Matching rule N. FIFOE. Allowance method O. Double-entry bookkeeping systemF. Bad debts P. Accounts ReceivableG. Bank reconciliation Q. Accounting periodH. Going-concern R. Outstanding checkI. Consistency principle S. Balance sheetJ. Deposits in transit T. Accounting cycle___ 1. Method to assign cost to inventory where the cost of goods available for sale is divided by number of units available to get per unit cost that is multipliedby the units in inventory..___ 2. The branch of accounting concerned with the recording of transactions for a business and the periodic preparation of various reports._ 3. Method that produces larger depreciation charges in the early years of an asset’s life and smaller charges in its later years..___ 4. Long-term asset or permanent assets..___ 5. A list of account titles in the ledger with respective debit and credit balance.__ 6. All techniques used to achieve a proper matching of costs with revenues.___ 7. Method to assign cost to inventory that assumes items are sold in the order acquired; earliest items purchased are the first sold..___ 8 Procedure that: estimates and matches bad debts expense with its sales for the period; reports accounts receivable at estimated realizable value..___ 9. It is means that the amounts of debit and credit entries must be equal when accounts record every business transactions.___ 10. Accounts of customers who do not pay what they have promised to pay; an expense of selling on credit..__ 11. Amounts due from customers for credit sales.___ 12. Report that explains the difference between the book value of cash and the balance reported on the bank statement..___ 13. The time periods of equal length during a business’s life.___ 14. The concept assumes that the entity will remain in operation for the foreseeable future.___ 15. Checks written and recorded by the depositor but not yet paid by the bank at the bank statement date.___ 16. This principle states that a company should use the same accounting methods period after period so that the financial statement of prior periodsare comparable.___ 17. This statement shows the financial position of a business entity at a specific date, which is a listing of an organization’s assets, liabilities and owners;equity on a given date.___ 18. Deposits recorded by the company but not yet by its bank.___ 19. The sequence of the principal accounting procedures.___ 20. Which is often called language of business.II.Choose one correct answer for each of the following questions. (1*10=10points)1、Which isn’t included on a balance sheet______?A. Accounts ReceivableB. Note PayableC. SalesD. Cash2、Corporation’s ___are accumulated separately from its paid-in equity capital.A. Retained earningsB. paid-in capitalC. treasury stockD. the others.3、If the amount of current assets is ＄840,000.00, and the amount of current liabilities is＄420,000.00, so the current ratio s _____?A. 1.5B. 2C.0.5D.44、The machine cost $10,000 and was estimated to have a useful life of 4 years, then it could be sold for $1000, so the depreciation expense for each year of the machine’s useful life under straight-line is ____?A. 2250B. 2500C.2600D.27005、W hich isn’t included fixed asset?A. LandB. BuildingC. EquipmentD. Rent6、Which form of business is owned by stockholders but managed by a board of directors?A. CorporationB. Single ProprietorshipC. PartnershipD. Not of all7、Which of the following would be included on income statement?A. CashB. Accounts PayableC. ExpenseD. Note payable8. The differences between assets and liabilities are _____A. current liabilitiesB. owners’ equityC. assetsD. not A.B.C9、Return of inventories purchased on credit should be recorded on.___?A. General journalB. special journal C, sales journal D, Purchase journal10. as accumulated depreciation increases, carrying value will___?A. DecreaseB. IncreaseC. UnchangedD. ZeroIII.Choose more than two correct answers for each of the following questions.(1.5*10=15 points)1.Big four assumption of accounting are ______?A. Accounting entityB. Going-concernC. Accounting periodD. Money measurement2.The reasons for the difference between the balance of the bank statement and book of the enterprise ____?A.ErrorB. Outstanding checkC. Deposit in transitD. additions for collections andinterest.3.There are three parties to the check, what are they?A.The drawerB. The drawee C, the payee D, the bank4. The basic statement includes _____?A. Balance sheetB. worksheetC. income statementD. cash flow statement5. ____consists of an account?A. Account titleB. debit sideC. Credit sideD. the others6. ____is referred to nominal account?A. revenue accountB. expense account C, assets account D. Liabilities account7. A statement of cash flows classifies cash receipts and payments as according to whether they stem from _____activities.A. OperatingB. investingC. financingD. sales8. _____ is referred to real account?A. assets accountB. liabilities accountC. owners’ equity accountD. revenue account9. What are the two methods to account for uncollectible accounts?A. Direct write-off methodB. Allowance methodC. LIFOD. FIFO10. What are the four methods used to assign costs to inventory and cost of goods sold?A. FIFOB. LIFOC. weighted averageD. specific identificationⅣ. True – False. (20*1′=20′)(Circle T if the statement is true, F if not)1、If prices of goods purchased remain unchanged, then all four-methods of assigningcosts to goods in the ending inventory would yield the same cost figures.2、The book value of an asset will change with the passage of time.3、An overstatement of ending inventory will cause an understatement of net income..4、Accelerated depreciation methods increase taxable income in the early years of anasset’s life..5、Cost is the basis for recording the acquisition of a fixed asset.6、Withdrawals by the owner of a single proprietorship reduce both the assets and theliabilities.7、Declaration of dividends will reduce the retained earnings of a company and increasethe liabilities.8、Collection of an account receivable would affect asset of a company, but total assetswould not change.9、Payment of account payable would reduce liabilities and owner s’ equity of a company.10、Business with credit customers must maintain a separate account for eachcustomer.11、At the time an adjusting entry to record estimated bad debts expense is made, thecredit side of the entry is to Allowance for Doubtful Accounts.12、For a given account, total debits must always equal total credits.13、The Petty Cash account should be debited at the time it is established..14、The accounting cycle begins with the analysis and journalizing of transactions15、When special journals are used, the more the transactions that are involved, thegreater the savings in posting time.16、The cash basis of accounting often violates the matching rule.17、Credit sales are recorded by increasing (debiting) Accounts Receivable..18、The Income Summary account can be found in the statement of owners’ equity.19、The owner s’ withdrawals account is closed to income summary account.20、The work sheet is published with the balance sheet and income statement, assupplementary statement.Ⅴ. Translation (5’+5’=10’)1.The allowance method has two advantages over the direct write-off method:①itcharges expected bad debts expense to the period when it recognizes the related sales;② it reports accounts receivable on the balance sheet at the estimated amount of cash to be collected.2.最重要的会计领域分别是财务会计、审计学、成本会计、管理会计、税务会计、会计信息系统、预算会计、国际会计、非营利组织会计以及社会会计等等。
西方财务管理试题
Ⅰ.Fill in the blanks: (10points, 2points for each ) A卷1. The three basic questions addressed by a financial manager are: capital budgeting, capitalstructure, and .2.The three basic legal forms of organizing a business are , partnerships, andcorporations.3.Cash flow is generated by the firm and paid to creditors and shareholders. It can be divided ascash flow , cash flow from changes in fixed assets and cash flow from changes in working capital.4.is measured as current assets divided by current liabilities.5. A form of equity which receives preferential treatment in the payment of dividends is called .Ⅱ.Multiple Choice :(20points,1 point for each problem.)1.The person generally directly responsible for overseeing the cash and credit functions, financial planning, and capital expenditures is the:a. treasurer .b. director.c. controller.d. chairman of the board.2.The primary goal of financial management is to:a. maximize current dividends per share of the existing stock.b. maximize the current value per share of the existing stock.c. avoid financial distress.d. minimize operational costs and maximize firm efficiency.3. Which one of the following statements is correct concerning the organizationalstructure of a corporation?a. The vice president of finance reports to the chairman of the board.b. The chief executive officer reports to the board of directors.c. The controller reports to the president.d. The treasurer reports to the chief executive officer.4.Which one of the following is a primary market transaction?a. a dealer selling shares of stock to an individual investorb. a dealer buying newly issued shares of stock from a corporationc. an individual investor selling shares of stock to another individuald. a bank selling shares of a medical firm to an individual5. The financial statement showing a firm’s account ing value on a particular date is the:a. income statement.b. balance sheet.c. statement of cash flows.d. tax reconciliation statement.6. A(n) ____ asset is one which can be quickly converted into cash without significant lossin value.a. currentb. fixedc. intangibled. liquid7.One key reason a long-term financial plan is developed is because:a. the plan determines your financial policy.b. the plan determines your investment policy.c. there are direct connections between achievable corporate growth and the financialpolicy.d. there is unlimited growth possible in a well-developed financial plan.8. The current ratio is measured as:a. current assets minus current liabilities.b. current assets divided by current liabilities.c. current liabilities minus inventory, divided by current assets.d. cash on hand divided by current liabilities.9. The External Funds Needed (EFN) equation does not measures the:a. additional asset requirements given a change in sales.b. additional total liabilities financing raised given the change in sales.c. rate of return to shareholders given the change in sales.d. net income expected to be earned given the change in sales.10. To calculate sustainable growth rate, the analyst needs the:a. profit margin.b. payout ratio and asset requirement ratio.c. debt-to-equity ratio.d. All of the above11. The interest rate charged per period multiplied by the number of periods per year iscalled the _____ rate.a. effective annualb. annual percentagec. periodic interestd. c ompound interest12. You are comparing two annuities which offer monthly payments for ten years. Bothannuities are identical with the exception of the payment dates. Annuity A pays on the first of each month while annuity B pays on the last day of each month. Which one of the following statements is correct concerning these two annuities?a. Both annuities are of equal value today.b. Annuity B is an annuity due.c. Annuity A has a higher future value than annuity B.d. Annuity B has a higher present value than annuity A.13. The present value of future cash flows minus initial cost is calleda. the future value of the project.b. the net present value of the project.c. the equivalent sum of the investment.d. the initial investment risk equivalent value.14. The stated interest payment, in dollars, made on a bond each period is called the bond’s:a. coupon.b. face value.c. maturity.d. yield to maturity.15. The form of bond issue in which the registrar of the company records ownership of each bond, with relevant payments made directly to the owner of record, is called the _____ form.a. new-issueb. registeredc. bearerd. debenture16. An account managed by the bond trustee for early bond redemption payments is called a:a. sinking fund.b. collateral payment account.c. deed in trust account.d. call provision.17. The annual coupon payment of a bond divided by its market price is called the:a. coupon rate.b. current yieldc. yield to maturityd. bid-ask spread.18. The stock valuation model that determines the current stock price by dividing the nextannual dividend amount by the excess of the discount rate less the dividend growth rate is called the _____ model.a. zero growthb. dividend growthc. capital pricingd. earnings capitalization19. The difference between the present value of an investment and its cost is the:a. net present value.b. internal rate of return.c. payback period. d. profitability index.20. The changes in a firm’s future cash flows that are a direct consequence of accepting aproject are called _____ cash flows.a. incrementalb. stand-alonec. after-taxd. net present valueⅢ.Judge the following sentences. If it is true , write T; If it is False , write F. (10 points,1 point for each)1.The original sale of securities by governments and corporations to the general public occurs in the primary market.2. Noncash items refer to the costs incurred for the purchase of intangible fixed assets.3. The receivables turnover ratio is measured as sales plus accounts receivable.4. The highest effective annual rate that can be derived from an annual percentage rate of9% is computed as e.09– 1.5. The unsecured debts of a firm with maturities greater than 10 years are most literally calleddebentures.6. Supernormal growth refers to a firm that increases its dividend by a rate which is most likely not sustainable over an extended period of time.7. An investment is acceptable if its IRR is exactly equal to its net present value (NPV).8. An investment’s average net income divided by its average book value defines the average accounting return.9. The shortcoming(s) of the average accounting return (AAR) method iare:a. the use of net income instead of cash flows.b. the pattern of income flows has no impact on the AAR.c. there is no clear-cut decision rule.10. One must know the discount rate to compute the NPV of a project but one can computethe IRR without referring to the discount rate.Ⅳ.Compute the Following Problems: (40points)1.Given the tax rates as shown, what is the average tax rate for a firm with taxable income of$126,500?(5points)Taxable Income Tax Rate$ 0 - 50,000 15%50,001 - 75,000 25%75,001 - 100,000 34%100,001 - 335,000 39%2.The following information should be used for questions A through I: (16points)Knickerdoodles, Inc.2004 2005Sales $ 740 $ 785COGS 430 460Interest 33 35Dividends 16 17Depreciation 250 210Cash 70 75Accounts receivables 563 502Current liabilities 390 405Inventory 662 640Long-term debt 340 410Net fixed assets 1,680 1,413Common stock 700 235Tax rate 35% 35%A. What is the net working capital for 2005?B. What is the change in net working capital from 2004 to 2005?C．What is net capital spending for 2005?D．What is the operating cash flow for 2005?E．What is the cash flow of the firm for 2005?F．What is net new borrowing for 2005?G．What is the cash flow to creditors for 2005?I．What is the cash flow to stockholders for 2005?3.Ginny Trueblood is considering an investment which will cost her $120,000. The investment produces no cash flows for the first year. In the second year the cash inflow is $35,000. This inflow will increase to $55,000 and then $75,000 for the following two years before ceasing permanently. Ginny requires a 10 percent rate of return and has a required discounted payback period of three years. Ginny should accept this project or not .And why? Please calculate the problem.（10 points）Year Cash flow Discounted cash flow1 $ 0 $ 0.002 $35,000 $28,925.623 $55,000 $41,322.314 $75,000 $51,226.014.Now or Later, Inc. recently paid $1.10 as an annual dividend. Future dividends are projected at $1.14, $1.18, $1.22, and $1.25 over the next four years, respectively. Beginning five years from now, the dividend is expected to increase by 2% annually. What is one share of this stock worth to you if you require an 8% rate of return on similar investments? Please calculate the problem.（9 points）Ⅴ. Briefly explain the following problems (20point, 10 points for each.)1.Discuss the difference between book values and market values on the balance sheet andexplain which is more important to the financial manager and why.2.List and interpret three liquidity ratios.A卷答案：Ⅰ.Fill in the blanks: (10points, 2points for each )1. The three basic questions addressed by a financial manager are: capital budgeting, capital structure, and working capital management:2.The three basic legal forms of organizing a business are sole proprietorships, partnerships, and corporations.3.Cash flow is generated by the firm and paid to creditors and shareholders. It can be divided ascash flow from operation, cash flow from changes in fixed assets and cash flow from changes in working capital.4. The current ratio is measured as current assets divided by current liabilities.5. A form of equity which receives preferential treatment in the payment of dividends is called preferred stock.Ⅱ.Multiple Choice :(20points,1 point for each problem.)1. a2. b3.b4. b5.b6.d7. c8.b9. c 10.d11.b 12.c 13.b 14. a 15.b 16.a 17. b 18.b 19. a 20.aⅢ.Judge the following sentences. If it is true , write T; If it is False , write F. (10 points,1 point for each)1.T2.F3. F4. T5.T6. T7. F8. T9. T 10.TⅣ.Compute the Following Problems: (40points)1. Tax = .15($50,000) + .25($25,000) + .34($25,000) +.39($126,500 - $100,000) = $32,585;Average tax rate = $32,585 ÷ $126,500 = .2576 = 25.76 percent2. A. Net working capital = $75 + $502 + $640 - $405 = $812B. Change in net working capital = ($75 + $502 + $640 - $405) – ($70 + $563 +$662 - $390) =-$93C. Net capital spending = $1,413 - $1,680 + $210 = -$57D. Earnings before interest and taxes = $785 - $460 - $210 = $115; Taxable income = $115 - $35= $80; Taxes = .35($80) = $28; Operating cash flow = $115 + $210 - $28 = $297E. Cash flow of the firm = $297 - (-$93) - (-$57) = $447 (See problems 73 and 74)F. Net new borrowing = $410 - $340 = $70G . Cash flow to creditors = $35 – ($410 - $340) = -$35I. Cash flow to stockholders = $447 - (-$35) = $482 (See problems 76 and 78); or, Cash flow tostockholders = $17 – ($235 - $700) = $4823.01.226,51$31.322,41$62.925,28$0$000,120$3payback Discounted ---+= = 3.97 years Ginny should reject the project since the payback period of 3.97 years exceeds the required 3 years. 4.02.08.)02.1(25.1$P 14-+⨯=; P 4 = $21.25 443210)08.1(25.21$)08.1(25.1$)08.1(22.1$)08.1(18.1$)08.1(14.1$P ++++=; P 0 = $19.57Ⅴ. Briefly explain the following problems (20point, 10 points for each.)1.Discuss the difference between book values and market values on the balance sheet andexplain which is more important to the financial manager and why.The accounts on the balance sheet are generally carried at historical cost, not marketvalues. Although the book value of current assets and current liabilities may closelyapproximate market values, the same cannot be said for the rest of the balance sheet accounts. Ultimately, the financial manager should focus on the firm’s stock price, which is a market value measure. Hence, market values are more meaningful than book values.2.List and interpret three liquidity ratios.Choose any three of the following:1. Current ratio: a fir m’s ability to meet its financial obligations as they come due overthe coming year2. Quick ratio: a firm’s ability to meet its near-term financial obligations without sellingany inventory3. Cash ratio: a firm’s ability to meet its near-term financial obligations withoutdepending on the liquidation of inventory or accounts receivable4. Net working capital to total assets: a firm’s investment in net working capital for eachdollar of assets5. Interval measure: the amount of time a firm can operate until it needs additionalfinancing西 财 行 知 学 院 试 题 纸考试日期：2009年 月 日 08—09 学年第 2学期 专业及班级： 财管06级 课程名称：西方财务管理 命题老师： 齐应选注意事项：命题教师：1.出题必须用碳素墨水书写，誉写干净，整齐。
国际会计学模拟试卷及答案3
≤国际会计学≥模拟试卷 3一、判断题（判断对错，正确的在括号内打“√”，错误的在括号内打“X”。
每题1分，共10分）1. 收益表的格式，有多步式与一步式（单步式）之分。
2. 美国更重视企业长期财务实力的反映。
3. “公认会计原则”是美国会计模式的基本特征。
4. 欧盟的会计协调化工作，主要是协调以法、德为代表的欧洲大陆国家会计模式与美国会计模式之间的差异。
5.以成本为基础制定国际转让价格，所采用的成本必须是实际成本，不能采用预算成本。
6. 实行“全球原则”的国家，通常会采用税款抵免和税务协定等方法来避免双重课税。
7. 存货项目，无论是在货币与非货币法下，还是时态法下，均采用历史汇率进行折算。
8. 在四种不同的折算方法下，固定资产折旧费与无形资产摊销费的处理基本都相同。
9. 两种货币之间的兑换比率就是汇率。
10. 外汇远期合同既可以用于投机牟利，也可用于对汇率风险的套期保值。
二、单项选择题(在每小题的四个备选答案中，选出一个正确答案，并将正确答案的序号填在题干的括号内。
每小题2分，共20分)1. 采用货币与非货币法对外币报表项目进行折算时，按照历史汇率折算的财务报表项目有（）。
[A] 现金[B] 应收账款[C] 长期借款[D] 固定资产2. 既改变会计的计量单位，又改变会计的计量基础的物价变动会计方法是（）。
[A] 一般物价水平会计[B] 现行成本会计[C] 两种方法结合的会计[D] 物价变动会计的部分调整法3.（）是国际范围的国际反避税的一般方法。
A. 健全税务立法B.加强政府间的双边或多边合作C. 通过转让价格进行避税D. 加强税收管理4. 远期汇率低于即期汇率的差额称（）。
A. 贴水B. 升水C. 溢价D. 套期5. 功能货币在我国被称为（）。
[A] 外币[B] 记账本位币[C] 外汇[D] 本国货币6. 下列（）不属于金融风险[A] 市场风险[B] 信用风险[C] 流动性风险[D] 价值风险7. 实体资本保全概念要求采用（）计量基础。
美国注册管理会计师(CMA)财务决策(投资决策)模拟试卷3(题后含
美国注册管理会计师（CMA）财务决策（投资决策）模拟试卷3(题后含答案及解析)题型有：1. 单项选择题单项选择题1．ABC公司正在考虑是否购买一款技术最新的设备来替代目前手动操作的设备。
ABC适用的税率为40％，其资本成本为12％。
新旧设备相关数据如下所示：现有设备已使用7年，目前能以$25000的价格出售。
Calvin预计，如果购买并使用新设备，每年能节省的税前人力成本为$30000。
如果购买新设备，就净现值计算而言，第1年的增量现金流为A．$18000B．$24000C．$30000D．$45000正确答案：B 涉及知识点：投资决策2．ABC正在考虑是否购买一款技术最新的设备来替代目前手动操作的设备。
ABC适用的税率为40％，其资本成本为12％。
新旧设备相关数据如下所示：现有设备已使用7年，目前能以$25000的价格出售。
ABC预计，如果购买并使用新设备，每年能节省的税前人力成本为$30000。
如果购买新设备，第5年的增量现金流为A．$18000B．$24000C．$26000D．$30000正确答案：C 涉及知识点：投资决策3．Cora Lewis正在进行一项分析，以便决定她的企业是否应投资新设备来生产该企业新近研发的产品。
选项包括放弃该产品。
她使用净现值法并以企业的资本成本来折现。
Lewis正在考虑如何处理下列事项：Ⅰ．另一个分部正在使用的仓库的账面值Ⅱ．为该项目融资的利息费用Ⅲ．增加的应付账款和存货的水平Ⅳ．之前几年发生的并根据报表和税法要求作为递延资产处理研发费用在Lewis决定用于净现值计算的现金流时，上述那些项目是相关的?A．Ⅰ、Ⅱ、Ⅲ和ⅣB．Ⅱ和ⅢC．ⅣD．Ⅲ和Ⅳ正确答案：D 涉及知识点：投资决策4．ABC公司正在考虑进行设备升级。
ABC使用贴现现金流法来评估资本投资，该公司使用的税率为40％。
部分数据如下：基于这些信息，针对该升级项目的贴现现金流法的初始投入为A．$92400B．$92800C．$95800D．$96200正确答案：B 涉及知识点：投资决策ABC公司正在使用现金流量贴现方法分析一个资本投资项目。
西方会计试题及答案
西方会计试题及答案一、选择题1. 会计的基本假设包括以下哪项？A. 持续经营B. 会计分期C. 货币计量D. 所有以上选项答案：D2. 资产负债表中的资产和负债按照什么顺序排列？A. 金额大小B. 流动性高低C. 购买时间D. 重要性答案：B3. 收入确认的基本原则是什么？A. 收到现金时B. 赚取收入时C. 交付商品或服务时D. 发票开具时答案：B二、判断题1. 会计信息的质量要求包括可靠性、相关性、及时性、可理解性等。
（对/错）答案：对2. 会计政策变更必须立即在财务报表中反映出来。
（对/错）答案：错3. 会计估计变更属于会计政策变更。
（对/错）答案：错三、简答题1. 简述会计信息的使用者通常包括哪些群体？答案：会计信息的使用者通常包括投资者、债权人、管理层、政府机构、供应商、客户等。
2. 什么是权责发生制？它与现金制有何不同？答案：权责发生制是指收入和费用的确认基于其发生的时间，而不是基于现金的收付。
与现金制不同，现金制是根据现金的实际收付来确认收入和费用。
四、计算题1. 某公司在2023年1月1日购买了一台设备，成本为$100,000，预计使用年限为5年，残值为$10,000。
请计算该设备在2023年的折旧费用。
答案：首先计算年折旧基础，即$100,000 - $10,000 = $90,000。
然后，根据直线折旧法，年折旧费用为$90,000 / 5 = $18,000。
五、案例分析题1. XYZ公司在2022年12月31日出售了一批商品，但直到2023年1月5日才收到款项。
根据权责发生制原则，这笔收入应该在哪个会计年度确认？答案：根据权责发生制原则，这笔收入应该在2022年确认，因为商品是在2022年12月31日出售的，即使款项是在2023年收到的。
六、论述题1. 论述会计准则的重要性及其对企业财务报告的影响。
答案：会计准则为企业提供了一系列的规则和指导，确保了财务报告的准确性、一致性和可比性。
[财经类试卷]会计从业资格会计基础(财务报表)模拟试卷3及答案与解析
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（B）应付票据
（C）递延所得税资产
（D）预计负债
28利润表中根据本期发生额分析填列的项目有( )。
（A）公允价值变动损益
（B）主营业务成本
（C）利润总额
（D）投资收益
三、判断题
29财务报表包括会计报表及其附注和其他应当在财务报表中披露的相关信息和资料。( )
（A）正确
（B）错误
30财务报表分为年度财务报表和中期财务报表。中期财务报表一般包括月度报告、季度报告、半年度报告等。( )
（A）是否显著影响企业财务状况
（B）是否显著影响企业现金流量
（C）是否显著影响企业经营成果
（D）是否属于企业日常活动
17企业应当在财务报表的显著位置披露编报企业的相关重要信息，下列属于应当披露的信息的有( )。
（A）编报企业的名称
（B）资产负债表日或财务报表涵盖的会计期间
（C）人民币金额单位
（D）财务报表是合并财务报表的，应当予以标明
【知识模块】财务报表
8【正确答案】D
【试题解析】资产负债表中，负债及所有者权益项目一般按项目的求偿权先后顺序排列。
【知识模块】财务报表
9【正确答案】A
【试题解析】资产负债表中“货币资金”项目“期末余额”栏的金额＝2000＋350000＋500000＝852000(元)。
【知识模块】财务报表
（A）300
（B）114
（C）204
（D）160
二、多选题
15下列项目中，不属于编制财务报表之前的准备工作的有( )。
（A）进行财产清查、核实债务，进行相应账务处理
（B）按规定结出会计账簿的发生额及余额，并核对余额
（C）加具财务会计报告的封面
美国注册管理会计师CMA财务报告规划绩效与控制规划预算编制与预测模拟试卷3_真题-无答案
美国注册管理会计师（CMA）财务报告、规划、绩效与控制（规划、预算编制与预测）模拟试卷3(总分54,考试时间90分钟)1. 单项选择题1. 在编制来年预算时，以下哪种方法能最大程度上地产生积极的激励作用和目标一致性?A. 允许部门经理制定本部门的目标，并从这些管理者的角度出发，使此类目标实现利润最大化B. 让管理高层来编制企业整体的预算目标，并允许部门经理自行确定如何来实现这些目标C. 让部门经理和高层管理者共同制定目标，同时还一并制订企业整体的经营计划D. 让部门经理和管理高层共同制定目标，并由部门经理来制订实施计划2. 以下哪项不是参与型预算过程的优点?A. 部门间的协调B. 部门间的沟通C. 目标一致D. 对于不确定性的控制3. 编制预算时，在计划过程中需要考虑的外部因素是A. 调整为分权式的管理系统B. 实施新的奖励计划C. 开发新产品D. 两大竞争对手的合并4. 以下哪项最好地表述了最高管理层在预算中的作用?最高管理者A. 应参与到预算的批准B. 因为缺乏日常运作的详细信息，所以应该限制其在预算中的作用C. 应参与到预算中，包括通过预算过程来传递企业的目标D. 应该将预算编制和业务计划分解成两个过程5. 预算主管和预算部门的首要职责就是A. 在编制年度预算时，协调和解决各业务部门主管之间的分歧B. 以采纳和选择各业务部门所提交建议的方式来编制年度利润预算C. 向董事会下设的管理委员会解释预算D. 综合各部门的预算并管理预算过程6. 关于预算编制的方法，以下哪项陈述是正确的?A. 由上至下的预算方法不能让预算与企业战略计划保持一致B. 为了避免模糊性，部门预算目标一旦确立就应该保持不变，即使预算所依据的销售预测在预算中期被发现是错的C. 随着IT的广泛应用，作为企业沟通工具的预算，其作用正在日益减退D. 由于部门经理掌握大量企业经营的详细信息，那么他们就应该使用这些信息作为经营预算的基础7. Helen Thomas是Amador公司负责计划的副总裁，对于目前发生的一切都十分清楚。
南开大学13春学期西方财务会计在线作业及答案
南开大学13春学期西方财务会计在线作业及答案一、单选题（共20 道试题，共40 分。
）V1. 用来记录某一种类型经纪业务的日记账是（D）A. 总分类帐B. 补助分类账C. 普通日记帐D. 特种日记账满分：2 分2. 企业发行面值为$1000000、10%的公司债券，发行时的市场利率为11%，债券将按（B ）发行A. 面值发行B. 折价发行C. 溢价发行D. 低于市价发行满分：2 分3. 企业的资产负债表中包括了业主最近购进的住宅，这违背了(A)A. 独立实体假设B. 历史成本原则C. 稳健性原则D. 客观性原则满分：2 分4. 以下会增加速动比率但是会引起流动比率下降的业务是（D）A. 短期借款B. 购买厂场资产C. 收回应收账款D. 以低于成本的价格销售存货满分：2 分5. 企业5月10日收到一张90天期、8%、$5000的票据，其到期日为( C )A. 8月6日B. 8月7日C. 8月8日D. 8月9日满分：2 分6. 用来反映企业在一定期间的经营成果的报表是( A )A. 收益表B. 留存收益表C. 资产负债表D. 现金流量表满分：2 分7. 账户的借方登记的是（C ）A. 业主权益的增加B. 费用的减少C. 负债的减少D. 收益的增加满分：2 分8. 账户的借方登记的是( C )A. 业主权益的增加B. 费用的减少C. 负债的减少D. 收益的增加满分：2 分9. 在为决策者提供信息时要求必须符合公认会计准则的是( D )A. 管理会计B. 成本会计C. 审计D. 财务会计满分：2 分10. 以下正确的说法是（ B ）A. 累计折旧代表了为重置资产积累的资金B. 累计折旧代表了已分配为费用的资产的成本C. 累计折旧代表了已经损耗了的资产价值D. 累计折旧属于企业的负债满分：2 分11. 某公司进行一分为二的股票分割，但是错误的记录为100%的股票股利。
其结果是（A ）A. “普通股”账户将高计B. 股东权益总额将高计C. 每股股票的面值将低计D. 公司记录中不能正确反映发行在外普通股的股数满分：2 分12. 短期投资成本中不包括( D )A. 经纪人佣金B. 交易税C. 过户费D. 应计利息满分：2 分13. 企业5月10日收到一张90天期、8%、$5000的票据，其到期日为( C )A. 8月6日B. 8月7日C. 8月8日D. 8月9日满分：2 分14. 以下不能作为现金处理的是（D ）A. 邮政汇票B. 银行本票C. 银行活期存款D. 拒付支票满分：2 分15. 持有至到期日的证券期末计价按（B ）A. 公允价值B. 摊余价值C. 现值D. 可实现净值满分：2 分16. 企业所采用的会计方法在各会计期间不能随意变更，所依据的会计原则是( B )A. 客观性原则B. 一致性原则C. 收入实现原则D. 历史成本原则满分：2 分17. 某设备成本为$l00000，估计残值收入$500，清理费用$300,预计使用10年。
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西方财务会计模拟试卷3
一、单项选择题
1、10、根据企业会计准则的规定，我国企业资产负债表采
B 用（）结构。
A、单步式
B、帐户式
C、多步式
D、报告式
2、9、某企业期初资产总额为300万元，本期资产共增加
D 200万元，期末所有者权益为270万元，则期末负债总额为（）。
A、270万元
B、150万元
C、180万元
D、230万元
3、8、下列各种中，属于累计凭证的原始凭证是（）。
A
A、限额领料单
B、银行结算凭证
C、发出材料汇总表
D、销售发票
4、7、记账后发现某项经济业务的记帐凭证中应借、应贷会
计科目无误，只是将10000元写成1000元，在更正该项错帐时，
B 应采用的方式是（）。
A、划线更正法
B、补充登记法
C、红字更正法
D、尾数法
5、6、
某企业期初权益总额为800万元，本期发生以下业务：（1）向银行借入资金150万元，存入企业存款户；（2）购买材料65万元，以银行存款支付；（3）购买材料85万元，货款未付。
期末，该企业资产总额为（ ）。
B
A 、1100万元
B 、1035万元
C 、1015万元
D 、950万元
6、5、下列各项中，按会计要素分类，不属于损益类科目的是（ ）
A
A 、制造费用
B 、财务费用
C 、管理费用
D 、营业费用
7、4、下列各项中，体现谨慎性原则要求的是（ ）。
A
A 、无形资产摊销 B
、应收账款计提坏账准备 C 、存货发出采用加权平均法
D 、当期销售收入与费用配比
8、3、采购人员预借差旅费，以库存现金支付，应借记（）
科目。
C
A 、管理费用
B 、制造费用
C 、其他应收款
D 、其他应付款
9、企业购入原材料一批价值11700元，款项尚未支付，这项经济业务引起会计恒等式中会计要素是变化是（ ）。
B
A 、负债项目一增一减
B 、一项资产增加，一项负债增加
C 、资产项目一增一减
D 、一项资产增加，一项所有者权益增加
10、二、单项选择题（本大题共10小题，每小题
3分，共30分）
在每小题列出的四个备选项中只有一个是符合题目要求的，请将其代码填写在题后的括号内。
错选、多选或未选均无分。
1、在销售过程中，企业的资金形态变化是（ ）。
D
A 、从货币资金转化为储备资金
B 、从储备资金转化为生产资金
C 、从生产资金转化为产成品资金
D 、从产成品转化为货币资金
二、多项选择题
A, B, D
A
、上交税款
B 、用银行存款归还银行借款
C 、盈余公积转增资本
D 、用银行存款归还应付账款
B, C, D
A
、制造费用
B 、管理费用
C 、利润分配
D 、所得税
A, B
A、发生额试算平衡法
B、余额试算平衡法
C、增加额试算平衡法
D、减少额试算平衡法
B, C, D
A、会计分析
B、填制和审核会计凭证
C、财产清查
D、复式记账
A, B, C
A、银行存款付款凭证
B、银行存款收款凭证
C、现金付款凭证
D、现金收款凭证
A, C, D
A、银行存款日记帐余额与银行对账单余额核对
B、总账与其所属的明细账核对
C、应收账款各明细账户余额与各债务人寄来的对账单核对
D、出纳员定期清点库存现金
A, B, C, D
A 、单位撤销、合并或改变隶属关系
B 、年终结算前
C 、中外合资、国内联营
D 、开展清产核资
A, C
A
、材料盘存单
B 、银行存款余额调节表
C 、实存帐存对比表
D 、银行对账单
A, D
A
、永续盘存制
B 、收付实现制
C 、实物负责制
D 、实地盘存制
B, C, D
A 、现在的交易或事项形成的
B 、企业拥有或控制的
C 、能以货币计量的
D 、逾期能为企业带来经济利益的
三、判断题
四、主观题
参考答案:
4. 错误有的资产是被企业所控制的。
参考答案:
3.错误。
财务会计侧重于过去信息，为有关各方提供所需数据。
当然也可提供给企业内部。
参考答案:
2. 会计核算的方法包括（1）设置会计科目和账户；（2）复式记账；（3）填制和审核会计凭证；（4）登记账簿；（5）成本计算；（6）财产清查；（7）编制会计报表。
参考答案:
1. 会计的职能是指会计在经济管理中所具有的功能。
包括：会计核算和会计监督。
会计核算的基本前提是指会计核算的前提条件，包括会计主体、持续经营、会计分期和货币计
参考答案:
4. 企业为了提高资金的使用效率，常把日常生产经营活动中一时暂不需要的现金购买政府或其他企业的股票或债券，以此作为投资，获取鼓励或债券利息。
购持有价证劵的投资可分短期投资和长期投资。
其区分的主要依据是预期持有时期的长短和投资证劵是否可在由组织的市场买卖。
参考答案:
3. 会计中“现金”一词，除了指企业拥有的现钞以外，还包括银行存款而存款而存入银行的任何货币项目。
企业一般根据实际需要设置现金账户，除库存现金账户外，可能在几家银行分别开立银行存款账户。
企业的营业交易事项最终都将导致现金的流入和流出。
参考答案:
2. 无形资产是指不具实物形态的资本资产。
它反映企业所拥有的法定权利和经济利益。
无形资产最常用的摊销方法是直线法。
参考答案:
1. 固定资产或称营业资产，是指企业用于生产经营而不是为了再出售的可供长期使用的非流动性资产，固定资产包括：有形资产（如土地、建筑物、机器、设备等）、无形资产（如专利权、租赁权、商誉等）和自然资源（如矿藏、森林等）。