2011西财金融专业考研复试真题(学院)
西南财经大学金融专硕复试真题
公司理财（强力推荐，复试必备），米什金货币金融（有一定参考价值，重点章节），财大货币金融（必备看一遍ok）和新浪网财经，财经杂志网站，国研网文章，由于还有国际金融课所以又看了下国际金融方面的文章。
中心笔试一般英文要占到50%，主要是公司理财上的内容（罗斯那本看下英文版最好啦），我们这次主要涉及到了，债券股票定价（计算），mm理论（理论性考察），capm模型（计算），可转换债券（一道题），利率平价（一道题），还有一些公司理财这本书是精华啊，要好好看，最好看英文版！还有50%是理论联合实际考察货币金融，一部分基础题（第一道、第二道），这些财大那本货币金融上都有，货金最好看两遍，后面三道自由发挥的这些就靠发挥了。
V AR个是货币供给的内生和外生，一个资本资产定价的再接着就是英语面试了，呵呵，英语面试其实可以短时间提升的，因为流程很清楚，而且问的问题是重复的。
首先自我介绍，然后问了我的家乡，以及课程，最后是货币政策三大工具。
自我介绍准备长点，说的流利清楚点。
然后就常问的问题做些准备，就可以了，英语86.5.什么是货币的时间价值？货币时间价值的来源？影响货币时间价值的因素？2.起草一份贷款合同，让你拟3个条款，这3个条款有些什么可选择。
（感觉是考逻辑和基本常识）然后问了下在班级的名次，为什么选择了分更高的中心而不是金融学院，后悔么？然后就是英文面试了。
面试两个老师，另外一个老师做记录。
首先自我介绍，不限时间（控制在3分钟以内吧，一般你说的多一点，老师就问的少一点），然后约后面老师都困了，就没有最开始那么犀利，所以建议选择中后进入面试。
问了两个问题，因为自我介绍我说了来自四川，所以老师问了，你来自四川的哪个城市，介绍哪个城市。
第二个问题，举几个金融衍生品的例子。
没了。
然后其实，英文专业面试老师问问题是有规律的，以下几个问题换着问：1.什么是金融2.商业银行和投资银行的区别3.为什么银行能获得高额利润4.本科学过哪些金融课程5.一级市场和二级市场的区别1、我国粮产品期货市场对于我国农业商品市场发展有什么意义？应该注意什么问题？2、关于微小企业和农业发展方面的，具体记不清了~~手气比较背~刚好全都是农村金融方面的~~准备复试的时候就注意到中心有老师研究农村金融的，然后我悲催地把它故意忽略了~~怕什么来什么啊~~之后是老师问问题，第一个问题是“我国汇率的主要影响因素是什么？”我回答中提到了我国汇率基本上处于均衡水平，老师就接着问我“为什么你觉得是均衡水平？”接下来，老师根据我本科专业是金工，问了“汇率的远期和期货价格的决定因素是什么？”最后一个问题是关于我除了专业以外的爱好以及爱好和金融的之间的联系~~2012年中国金融中心复试真题笔试1、请问投资银行与商业银行的区别？（1）投资银行是承销发行债券、股票和参加向投资者销售证券的，并对工商企业办理投资和长期信贷业务的金融机构。
2011年西南财经大学考生复试重点问题指引
随着2011年西财初试成绩的公布，很多考生开始关心复试的相关问题。
需要哪些复试资料？复试的参考书目是什么？什么时候公布复试线，什么时候复试？多少分比较保险？如何进行复试的复习？需不需要提前联系导师？有没有必要看涉及导师研究领域的paper等等。
因为咨询的同学很多，而且问题也都具有共性，可能是大家都普遍关心和想了解的问题。
所以，在此，西财120经过搜集相关信息和以往的经验统一给出解答，如还有没有回答的问题，同学们可通过考生提问专区进行提问，本站工作人员每天都会抽出时间来专门处理大家的问题。
前言：我们往往对未知领域充满恐惧，因为相对缺少信息，而且没有经历过，所以会把复试想象的很恐怖，对一些显而易见的问题总想找个过来人确认一下。
这些都是非常正常的，而作为过来人的我们，有过经验，有过教训，但绝没有什么内幕和小道消息。
本站下面给出的建议都尽量做到不失公允。
对我们不可能知道的，譬如最低多少分能上，导师的电话是多少之内的问题实在无能为力。
请大家理解。
一、复试时间：初试成绩已于2011年3月2号公布，西财历年初试不会给出排名，所以大家很难准确估计到自己的处境，唯一的办法是尽最大的努力准备复试，争取最终被录取。
尤其是考的不是太理想，而又有可能上的处在边缘的考生更不能把时间浪费在打听消息，刷论坛的事情上，只有早日进入状态认真准备复试和在学习之余适当了解一些调剂相关的事宜才是最明智选择。
去年西财的复试时间是在4月9号开始的，之前都要稍晚于这个时间，因为去年初试成绩公布的比较早。
西财不是34所自主划线的院校，按照经验，在成绩出来之后，还要等最后B 区国家线的划定，一般会在四月初西财才会根据国家线给出复试分数线。
而复试时间会在四月中下旬了。
录取结果公布会在四月底五月初。
二、关于复试中笔试、面试所占比例：最近几年笔试、面试的比例以及面试中专业问题、英语口试的比例一直在变化中，总的趋势是面试的比例越来越大。
但是实际上笔试的重要性也很大，最后的成绩=初试成绩除以5*70%+专业课面试*15%+专业课笔试*9%+英语面试*6%+加分项目，加分项目是发表论文，核心期刊是加1分，普通期刊0.5分，所以总分是101分。
2011年4月西财MPACC复试题目
一。
简答1。
会计报表的作用（CPA会计教材第一章总论有）2.风险与收益的关系如何？如何决策两个投资项目（中级职称财务管理教材和注会财管教材均有）二。
论述什么是资本结构？企业资本结构的决定因素？（注会财管教材总结得比较好，论述还是多写点好，关键是自己看书总结的观点）三。
计算题1固定资产的入账价值（有争议06年买的固定资产，增值税怎么处理我按09年以后可以抵扣处理的并注明是动产设备），分别算年限平均法折旧额双倍余额折旧额年数总和法折旧额2财务报表分析算各种率根据公式算资产负债表中的项目很简单四。
综合题1简单的会计分录。
全是初级职称的内容2 财务成本控制中成本中心，利润中心可控成本等的计算中级职称财务管理的内容（很意外考到这个成本控制而没有考本量利，之前很久看了忘记了，但回来翻了下过程幸运地理解记住了）总的说来很简单但还是得仔细点我复试面试抽到的题是会计信息会有真实性吗？不管结果怎么样，我对我自己很满意了，虽然初试考得很差，但我复试我问心无愧！以下是我的好朋友写的，我帮他转载了：感谢langjian2001 我考研路上最知心的伙伴笔试部分：一、简答题（两道题，每题10分，共20分）1、会计报表的作用。
2、风险与收益的关系如何？如何决策两个投资项目。
二、论述题（20分）什么是资本结构？影响企业资本结构的决定因素有哪些？三、计算题（三道题，每题10分，均需写出计算过程，共30分）1、企业06年1月购入一设备，价款500000元，增值税85000元，其他乱七八糟的费用（应该计入原价的）一共15000元。
（此题争议在增值税是否计入设备原价）第一问，该设备入账原值是多少？第二问，如果用直线法折旧，第一年折旧额是多少？第三问，如果用双倍余额递减法计算折旧，第一年和第二年折旧额是多少？第四问，如果用年限总和法计算折旧，第一年和第二年折旧额是多少？可见第一问的重要性，呵呵。
2、给出企业年初存货余额XXXXX元，应收账款余额XXXXX元，年末流动比率2：1，速动比率1.5:1，流动负债XXXXXX元，存货周转次数4次。
2011西财金融402分超详细初试+复试经验谈
2011西财金融402分超详细初试+复试经验谈(来自考研论坛&作者月月鸟cpno1)我的考研我做主一、初试回想分数出来的那天，当402分的字样映入眼帘的那一刻，我没有任何异常激动或是意外的表情。
“果然不出所料”——这就是我当时最贴切的内心活动！的确，从考场出来时的良好感觉已经让我自知胜券在握，于是，在多数战友焦虑苦恼等待成绩的时候，我已经怀着一颗轻松坦然的心逍遥研外了！回眸这么多年以来参加的各次重要考试，仿佛都在重复着同一段故事：在一个个足以改变人生轨迹的考场里，我自信地进进出出，最终都平平稳稳地过渡到下一站！是什么让一切变得如此顺利？我开始不断地思索，力图总结出一些根本的规律。
经过这些天在准备复试间歇期间的归纳，不少想法渐渐成型。
下面我就以一种从抽象到具体，从宏观到微观的手法将此次考研的经验提炼出来，与大家分享交流！任何考试的复习过程都远不是表面看起来的那样简单枯燥，实质上，它是一种灵魂与肉体的统一体。
灵魂永远是驱动肉体的内在动力，是源源不断提供能量的发动机，如果这架发动机出毛病了，那肉体的行动将会受到极大的影响。
在漫长的考研路上，只有掌控了复习过程的灵魂，才能成为考研的主人，从而掌握决定自己命运的主动权。
那么这里所说的灵魂究竟是指什么呢？在我看来，它是由以下三大法宝集结而成的核心体系：心态+计划+方法！心态决定一切！这是我信奉的一条人生哲理，相信也为大多数人所认可！但是，很多人在复习过程中的心态往往起伏不定，时而兴奋，时而低沉，时而焦躁，时而冲动！这么多的复杂情绪极有可能导致整个灵魂发动机功能紊乱，最终崩溃！就我所观察到的经验而言，影响心态的因素主要来自周围的环境和自身的压力，对于前者，我们必须想明白这么一个问题：周围的一切环境都只是我考研路边的风景，不管其美与丑，善与恶，均与我无关，我只需要关注自己脚下的路，才能走得不偏不倚！对于解决自身的压力，我们应该换一个角度：我们之所以感觉压力大，是因为害怕失去某种东西；而之所以害怕失去它，是由于我们把它看得太重！诚然，前方那个远大的目标确实很有分量，但无论你想与不想，其分量就在那里，不增不减！与其终日想着它，让它压得你极不自在，步履沉重，不如暂时放下它，只管身轻如燕往前飞，才能离它越来越近！我很庆幸自己想通了这些道理并将其付诸了实践，到最后你会发现一种水到渠成的收获就是这样自然而然！如果说心态决定了你是否走得轻快，那么计划将决定你的步调是否稳健。
西南财大的金融学研究生好不好考啊
西南财大的金融学研究生好不好考啊？2011-3-19 00:06 提问者：ladanum00 |悬赏分：5| 浏览次数：548 次我本科学的是金融，但是跨地区跨学校，不知道西财对本科所在学校有没有要求啊？据说西财外校外地不是很好考，想请教下考过的学长学姐，考西财的金融难度到底是怎样的呀？2011-3-20 11:15 最佳答案不知道，我刚考完，正准备复试，等复试后我再回答你这个问题。
但我知道西财金融的性价比很高，比起央财上财金融实力也不错，分数却低很多。
每个学校都对外校考生有一定的那种心理，这是不可避免的，但西财还是相对来说公平些。
现在考研只要用心的，坚持下来的，没有几个考不上的。
每年考研失败者占多数就说明了这个问题。
祝好运。
我是金融专业大三的学生，决定考西南财经大学的金融研究生。
想请教各位学姐学长，关于考研的合理的时间安2010-9-8 17:38 提问者：zizvana |悬赏分：5| 浏览次数：1397 次我是金融专业大三的学生，决定考西南财经大学的金融研究生。
想请教各位学姐学长，关于考研的合理的时间安排。
以及一些注意事项。
在此，谢谢大家2010-9-13 21:38 最佳答案你是08 级的学生喽？考研的话一般在大三第二个学期开始准备，也有人在大三升大四的暑假开始准备。
总的来说早点准备好一点。
数学的话，准备的早，时间充裕的话先看课本，要注意，你是考经济类数学，也就是数学三，别复习不考的内容。
暑假开始后就要做那本复习全书，暑假之内最少要做完一半，全书最少做两遍，时间够得话三遍。
历年真题留到最后一个月做，模拟考试。
全书与真题的空档期，可以做些专项练习，查漏补缺。
英语的话，现在你就可以开始背考研词汇了，考研词汇要背三遍以上。
其中核心词汇要严格掌握。
大三第二个学期可以开始阅读的专项练习，也是一本大厚书。
此外还有完形填空、作文、翻译的专项练习可以再暑假后进行。
同样的，历年真题最后一个月用。
政治的话等大纲解析出来后开始复习，快的话明年8 月，慢的话9 月。
西南财经大学金融学英语口语考研复试试题
英语口语复试4. 常见的复试老师问的问题：(1). self-introductionPlease introduce yourself to us?Good morning, my dear teachers and professors. I am very happy to avail myself of the opportunity toIntroduce myself. I am *****, a ***-year-old girl/ boy graduated from ****University. My major was****. Four-year study in **** department gives me all-round knowledge about*****. In the past two years I have been preparing for the postgraduate examination. I am a very hard-working person with great perseverance. And also, I am very kind-hearted as well and ready to help others especially when they are in troubles. Owing to my kindness I made a lot of friends in university. In my spare time I like sports. Among all the events, I like football best because we should unite as one to achieve success. In my opinion, it is the best slogan of team work spirit. I also took some part-time jobs as a family tutor. One of my students got his mark improved through our joint effort and I was very proud of that. This is all for my self-introduction. If I am lucky enough to get the chance, I will devote all myself to my major and focus all of my energy on it.(2). reasons for my choiceWhy do you choose to study in our university?Firstly, I have a profound love in my major, ***, which is very practical and useful. Through four years! Study in university I find the knowledge I have mastered is not enough to solve some specific problems though I have satisfactory marks in all the subjects. So I decide to further my education and take the postgraduate entrance examination.Secondly, I want to take *** as my life long career, therefore, further study in this field is still necessary. In my opinion, I can broaden my horizon and enrich the knowledge in this field through the postgraduate education. It is an indispensable step for my self-development in the future aswell.Last but not the least, I have a long-lasting love of the atmosphere of campus. It is full of passion and youthful spirit. All the things can inspire me to form some fantastic thoughts and excellent ideas. This kind of atmosphere is very helpful for study.As for my choice of universities, I should say I love this university very much. When I came here for the first time I was deeply impressed by the academic atmosphere and the faculty. In addition, your university enjoys a good reputation in this field. I think as one of the most famous ******in our country, it provides people with enough room to get further enrichment.(3). plans in the postgraduate studyFirst, a systematic view of *****is my first and most important goal in the postgraduate study.Second, I would like to take more social activities to promote myself in every possible way. If possible, I will go on with/continue my study for doctorate degree.In a word, I am looking forward to making a solid foundation for my future profession and life after two/three years study here.(4) plans in the postgraduate study (另一种表达)I’ve already made a plan for my postgraduate study. If luckily I got the admission to the university, would make good use of the two/three years. You know, three years is very short for an aspirant pursuer for knowledge, so it’s necessary to make a good plan both for my academic research and future career. First, I will try my best to grasp the theoretical knowledge and set the solid foundation for my further study. Second, if time permits, I will do some part-time job relevant to my major and in this way I can put the theory into practice. Third, I will apply for a doctor degree and if impossible I will find a job related to my major and become an expert in this field.(5). about hometownI am from **** a beautiful city in the****part of *** province. ( it is also the capital city of **** province.) It is famous for****. Every winter numerous visitors are attracted by its. The city lies in the ****part of China and the climate there is very suitable for living. Thanks to the government ’effort to protect the environment, our city is becoming more and more beautiful and attacks people all around the world. Last five years witnesses the fast economic development of my home town due to the Opening Policy. I believe my hometown will definitely be prosperous in the future. After my graduation I will return to my hometown and make my due contribution to its development.(6). about familyI have a happy family .In my family, there are five members: grandfather, father, mother, brother and I. My family is just like a hand, and each of us like a finger. Just as the relationship among fingers and hand, we five members live together and can not be separated. I will introduce my family to you.My grandfatherMy grandfather is a healthy old man. He likes moving and believes that one can have long lifeonly if he takes exercise. So, though he is over seventy, he doesn’t feel tired after long walking. My fatherMy father works in a private high school and he is the vice-headmaster of that school. My father is a diligent man. He likes reading and writing. No matter how busy he is, he must read something useful in his spare time. He often says that as a teacher who must read as much as he can. He does what he says. He gives me a good sample with his action.My motherMy mother is a hardworking housewife. She is a kind, gentle and diligent woman. She cooks and washes for us day after day. However, in my mind, she is the greatest woman in this world. Now I study out of my home, and I always miss her very much. I miss her cooking, I miss her speaking too much, and, of course, I also miss our quarrelling!My brotherMy brother is a clever and tall boy. He is a senior high student .I am three years older than him. He likes reading. His favorite writer is Yi Zhongtian. Therefore, he reads most works written by Yi Zhongtian and watches all the programs talked by him, called Bai Jia Jiang Tan. In my mind, he is a thoughtful boy.MyselfI am a college student. Next year, I will graduate. I dream much for my future. In the future, first I will be a teacher. But maybe I will try other kinds of jobs, such as free writer, editor and so on. However, no matter what is my hobby, I will be on my own stage; no matter which stage I am on, I will dance wonderfully!(7). about universityMy university is ***, which is modern and smart. the many age-old buildings here are actually great libraries and labs. Scientific and technological development is easily smelt in the air, because she never lags behind the world. Her everlasting youth and vigor beam through every corner of the campus and the young in school vivify every piece of concrete and wood here. What makes me happy and strong is that it perpetuates me with unfading energy. And it is definitely beneficial for me to be granted enthusiasm. The deep impression of my university is her creativity and profundity. As is known to all, she has a wide range and comprehensive style. No wonder I can enjoy the multi-colored life here. Every school year a diversity of competitions and activities are held and a large number of students take active part in them. I do appreciate such a style, and in my mind’s eye, she resembles a tall tree silhouetting with all shapes of branches while stretching far into the blue sky. Undoubtedly there is a world of difference between university and high school. University students are supposed to enjoy more freedom to develop themselves. However, - seems more concerned about the efficient cooperation and teamwork among students as to prepare them for the competitive society. I believe upon graduation I will be equipped with abundant skills to face more unknown challenges. After all, in my opinion, university is for more cultivated character, richer knowledge and greater abilities. That’s why I chose. She provides me with what I’ve dreamed of. After my graduation, I want to find a job in Siemens and make good use of the theories I will have learned from this university. I have the potential to be a professional manager and do program management.(8). Why do you change your major?I have shifted my major from Mathematics to Quantitative Economics, mainly out of my interest. During the holidays, I got the chance to work for a company as an intern, when I first acquainted myself with the knowledge of Quantitative Economics, and I was attracted deeply by it. What’s more, what I have learned can be applied very well to this subject. Meanwhile, the major has gained wide application and concern for the time being. So gradually, I got the idea that I should try my best to learn Quantitative Economics.(9). Why do you choose this major?I major in International Trade and have great interest in it. International trade currently become Increasingly important in the world of globalization, and those companies desirous to file themselves into the international market and have to confront plenty of issues. Thus, corresponding emphasis have been put on these issues in this field. But during my college study and internship period, I have found I have many to study, so it is very necessary and urgent for me to grasp firmly and comprehensively the relevant knowledge of international trade. That is why I chose this major. Now I look forward to enriching my scope in this field in our university.(10). could you tell the importance of English?Yes, it’s very important. It plays an indispensable role both in my academic study and future career. When I look for some learning material on-line for my research paper, the Chinese information is usually not enough, and thus the English information works as an essential compensation. Furthermore, when I command English, work efficiency will be greatly improved because the time of the translation between languages is shortened.(11). plans after graduationAfter my graduation, I want to find a job in Siemens and make good use of the theories I will have learned from this university. I have the potential to be a professional manager and do program management. I love economic policy research. After graduation, I want to further my study for a Doctor’s degree. Then I’ll work for a research institute. What satisfies me most is to make contributions for Chinese economic growth.(12). what can you tell me about yourself?I am 21 years old, born in Heilongjiang province, northeast of China. I am now a senior student at Beijing XX University. My major is packaging engineering, and I will receive my bachelor’ degree after my graduation in June. In the past four years, I have spent most of my time on study. I have passed CET4/6 with an ease and I have acquired basic knowledge of packaging both in theory and in practice. Besides, I have attended several packaging exhibition held in Beijing and I have taken a tour to some big factories through which I have had a deep understanding of domestic packaging industry. Compared to developed countries such as U.S., unfortunately, although we have made extraordinary progress since 1978, our packaging industries are still underdeveloped. But I have full confidence in a bright future if only our economy can keep the growth pace still. I choose to learn law in my graduate study because pursuing law is one of my lifelong goals. I like my major packaging and I won’t give up it. If I can pursue my master degreehere I will combine law with my former education. I will work hard in patent, trademark, copyright in the packaging field. I am optimistic and confident. Sometimes I prefer to stay alone, reading, listening to music, but I am not lonely. I like to chat with my classmates on various subjects. My favorite pastime is playing volleyball. Through college life, I learn how to keep balance between study and entertainment. By the way, I was an actor of our amazing drama club. I had a few glorious memories on stage.(13).What would you like to be doing within five years after graduation?Five years are quite a long time; I would like to divide it into two parts for my future plan. In the three years of postgraduate in this university, if I am admitted, I will spend our my efforts on the knowledge of my major and skills concerned, and try to learn more interpersonal skills at the same time. After equipping myself full, when I will get my master’s degree, I will immense myself into the society in the next two years. I will find a job which I love and specialize in so that I can make a contribution to our nation as well as the society.(14).What is your greatest strength?As for my strongest strength, I think it is my conscientiousness in work and learning, which promotes me to develop unceasingly and devote myself in my work and do a good job. I think it is helpful for my future work.Flexible1. Honest helpfulness easy-going caring energetic sense of humor. Quick-learning Cheerfulness confident friendliness2. Adaptability perseverance problem-solving work well with others get along well with others dedication work under pressure team-spirit focus on projects leadership skills positive attitude(15). what is your greatest weakness?1. Be lack of experience be lack of proper planning drive myself work too hardSet high goals are eager to complete an assignment critical to others2. My greatest weakness lies in my greatest weakness is I am***, I think that is my greatest weakness. I’ m a perfectionist that I always require myself get a job well done.3. There is no perfect man in the world, so do I. I feel that my greatest weakness is that I often devote nearly all the time in work. Sometimes I even forget to do some excises. Although this weakness makes me sad sometimes, I try my best to overcome it.(16). How do you feel about your progress today?To be frank, I made a great progress in the past few years with the help of my classmates and friends and under the guidance of my teachers. In academic aspect, I acquired much basic knowledge of this field from text books and learnt how to solve problems with them. In other aspects, I got along well with all my classmates and gained their friendship and respect. What is more important is that I learnt to work with the others and now I have a good sense of teamwork.All in all, the last few years are really important for me.(17)What is the most important skill you have acquired at college?Besides all the courses taken, I have also acquired another important skill at college which will benefit me all through my life. That is the way to communicate which others. I have learned the way of getting along with people around, be generous, be kind and always be ready to offer help.(18)What are your spare time interests?I like playing basketball very much. Besides it , I also like singing , playing with guitar ,and talking to my friends through the internet.。
(完整word版)西财金融复试历年真题及解答
一、判断正误并简述理由（每小题6分,计30分)1、在融资领域中,直接融资所占比率越高，社会资源的利用效率就越好.错，直接融资的效率虽然更高，但它具有盲目性和分散性，直接融资比例过大可能会存在引发金融资产失控的潜在危机。
2、货币数量越多，说明一国的货币化程度越高.错,如果一国货币数量超过了生产流通中实际需要的货币数量，将导致通货膨胀，货币贬值。
3、银行储蓄存款的增减变化不能真实地反映家庭个人剩余收入的变化。
对，银行储蓄存款的增减变化受利率的升降，其他金融产品的开发等多种因素的影响，所以它不能真实反映家庭个人剩余收入的变化。
4、金融创新的过程就是金融风险增加的过程错，虽然金融创新可能使金融机构经营风险增加，也使金融领域出现了许多高风险的创新产品，但有的金融产品同时也为投资者增强了抗风险能力，比如:期权的套期保值的功能。
5、银行信用在分配资源的基础上创造资源。
错,商业银行创造信用的本质只是增加流通工具，而不会创造物质财富本身。
二、简答题（每小题6分,计30分）1、试分析“1:8”经验公式的内容、意义及缺陷.答：“1：8”经验公式是指：如果现金流通量与社会零售总额保持1：8的比例，货币流通就是正常的。
它是中国人民银行在20世纪60年代的“三年调整期"，总结“一五”计划及随后几年的工作经验教训得出的，用来判断当时的货币流通量是否适度，指导宏观调空。
但后来随着改革开放和中国经济的发展，它的缺陷也暴露出来：一、现金流通已不再反映整个货币流通的全貌，二、货币流通的速度处于变动之中，三、我国的经济体制已转入市场化，历史经验也就不在有价值了。
2、试分析银行表外业务产生和发展的原因。
答：一、金融环境变得相对宽松；二、融资证券化使商业银行的传统业务萎缩，迫使商业银行开拓新的业务,创造新的润增长点；三、由于利率汇率的频繁波动，为了避险而创造出一系列交易方式和交易工具；四、经济国际化的加深使金融服务延伸到世界各个角落，世界贸易的扩大，客观上要求提供更多的融资和结算服务，如信用证；五、“巴塞尔协议”在全球得到普遍认可，是推动商业银行业务积极开拓中间业务的原因之一。
2011西南财经会计考研真题
大漠飞鹰制作西南财经大学2011年攻读硕士学位研究生入学考试试题考试科目:财务与会计科目代码:805适用专业:会计学、财务管理、审计学考试时间:1月16日下午【请将答案写在答题卷上，答在试题卷上无效。
】重要提示:本试题包括3部分，会计学和财务管理专业的考生选择“会计学’和“财务管理”部分，审计学专业的考生选择“会计学”和“审计学”部分。
会计学部分(75分J一、简答题(每题s分，共is分)i.依据我国基本会计准则的规定，企业提供的会计信息应当满足那些质量要求?请简要阐述。
2.财务报表编制的基础是什么?上市公司年度报告中的财务报告部分由那些内容组成？请对每部分内容予以简要说明。
二、论述题(14分)什么是金融资产？企业取得的金融资产在初始确认时应分为哪些类别？其后续计量规则是什么？三、业务与计算题(每题15分，共30分。
需要计算的项目，均需列出计算过程;凡要求编制会计分录，除题中特殊要求外，只需写出一级科目.)1. 2008年初B公司取得甲公司30%的般份，能够对甲公司施加重大影响。
该股份的投资成本为400万元，投资日甲公司可辨认净资产公允价值为1600万元(假设投资日甲公司可辨认净资产公允价值与账面价值相等。
) 2008年度甲公司实现净利润240万元。
2009年4月5日，甲公司宣告将当年净利润的40%用于分配现金股利。
2009年4月25日，B公司将收到的现金股利存入银行。
2009年甲公司发生亏损600万元。
要求:（1）计算B公司2008年初长期股权投资的初始投资成本（2）编制B公司上述与投资业务相关的会计分录…注:“长期股权投资”明细账户，金额用万元表示‟2.甲股份有限公司(以下简称甲公司)为增值税一般纳税企业，适用的增值税税率为17%，营业税税率为5%。
假定不考虑所得税因素。
该公司2010年度4月发生经济业务如下：(1) 4月1日发行公司债券一批，面值为1000万元，发行价格为1060万元，3年期，票面利率为5%实际利率3%，每年付息一次，到期一次还本并支付最后一期利息，付息日为每年4月1日；另用银行存款支付发行费用为3. 43万元，实际收到发行价款1056. 57万元存入银行。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
2011西财金融专业考研复试真题（学院）笔试一、简答题1. 央行货币政策工具的优缺点。
2. 央行独立性内容原则。
3. 有效市场假说二、计算1. MV=PT 现金交易说2. 贴现三、问答1. 沉没成本2. 金银复本位制3. 中央银行建立标准4. 利率英语面试1.中央银行的职能。
The central bank is the1“bank of issue”，is the only currency issuer in the country2“bank of banks”The central bank as a"bank of banks",refers to the central bank only business dealings with commercial banks and other financial institutions, not of a direct credit relationship with the businesses and individuals3Act as a lender of last resort4The central bank is the "national bank"refers to the central bank provide the country with a variety of financial services on behalf of the state to develop the implementation of monetary policy and external financial relations.The central bank's monetary policy tools1.Reserve system2.Rediscount3.Open market operations4.Determine the central bank's benchmark interest rate5.Refinancing2.金融怎么使世界更美好？3.对金融的哪个部分（课题）感兴趣？为什么？用英文解释下证券市场线。
SML：Relationship between Expected Return on an Individual Security and Beta of the Security。
The Security Market Line (SML) is the graphical depiction of the capital-asset-pricing model (CAPM).The expected return on a stock with a beta of 0 is equal to the risk-free rate. The expected return on a stock with a beta of 1 is equal to the expected return on the market.The APT ：assumes that returns on securities are generatedby a number of industrywide and marketwide factorsBy contrast,though the CAPM allows correlation among securities, it does not specify the underlying factors causing the correlation.CAPM ：This formula, which is called the capital-asset-pricing model (or CAPM for short), impliesthat the expected return on a security is linearly related to its beta. Since the average return onthe market has been higher than the average risk-free rate over long periods of time, is presumably positive. Thus, the formula implies that the expected return on a security is positivelyrelated to its beta. The formula can be illustrated by assuming a few special cases: Both the APT and the CAPM imply a positive relationship between expected returnand risk. In our (perhaps biased) opinion, the APT allows this relationship to be developedin a particularly intuitive manner. In addition, the APT views risk more generally than justthe standardized covariance or beta of a security with the market portfolio. Therefore, weoffer this approach as an alternative to the CAPM.4.商业银行与投资银行的区别？一级市场与二级市场的区别？Same function: funds supplierDifference:Origin of business ：Securities underwriting Deposits and loansFunction ：Direct financing, and focus on long-term financingIndirect financing, and focus on short term financingThe main source of profit ：Commission Deposit and loan spreadsManagement Policy and Principles ：In the control context to focus more on riskThe pursuit of profitability, security, mobility three, upholding the principles of sound Regulators不要Mainly securities regulatory authoritiesCentral bankRisk characteristicsIn general, investors are at greater risk, investment banks with less risk.Under normal circumstances, the risks faced by small depositors, commercial banks risky本源业务证券承销存贷款功能直接融资，并侧重长期融资间接融资，并侧重短期融资业务概貌无法用资产负债反映表内与表外业务主要利润来源佣金存贷款利差经营方针与原则在控制风险前提下更注重开拓追求收益性、安全性、流动性三者结合，坚持稳健原则监管部门主要是证券管理机构中央银行风险特征一般情况下，投资人面临的风险较大，投资银行风险较小。
一般情况下，存款人面临的风险较小，商业银行风险较大5.资本市场与货币市场的关系？（一）市场主体的同一联通渠道：投资者（金融中介、企业和居民个人）同时参与两个市场。
货币市场资金供求状况变动--投资者持有的货币市场工具有所调整或变化--改变企业和居民对资本市场的投资决策。
筹资上的此多彼少：在追求利润的动机驱动下，货币市场资金往往通过多种渠道向资本市场转移，资本市场资金也通过企业在商业银行存款形成信贷资金来源而导致两个市场之间的"联通"（二）价格上的相关性货币市场利率变动（下调）--资本市场资产价格趋于上升。
（三）银证利益共同体券商存款（自有资金和客户保证金）及资金清算（四）货币市场与资本市场联动性增强1999.8.20《证券公司进入银行间同业市场管理规定》1999.10.12《基金管理公司进入银行间同业市场管理规定货币市场与资本市场的日益融合：全球趋势6.期货是什么？在生活中有什么应用？7.为什么要转专业？为什么转金融？为什么没出国？8. 说服我们你是一名合格的研究生9. 如果你读西财，你有什么计划，以后会干什么工作？10. 你们学校有多少人，多少老师？介绍学校，专业，专业学了什么，11. 你对成都的印象12. 怎样与同学相处？13. 你有什么基础，平时有没有接触这方面的知识中文面试1.介绍两种你印象比较深的经济学模型。
CAPM,IS-LM模型:是描述产品市场和货币市场之间相互联系的理论结构。
在产品市场上，国民收入决定于消费C、投资I、政府支出G和净出口X-M加合起来的总支出或者说总需求水平，而总需求尤其是投资需求要受到利率r影响，利率则由货币市场供求情况决定，就是说，货币市场要影响产品市场；凯恩斯反应了产品市场和货币市场同时达到均衡时的利率水平和收入水平，对于分析宏观经济问题很有意义。
期权定价模型。
B-S是两位经济学家BLACK、SCHOLES名字的缩写，为了纪念他们发现该模型而用他们的名字命名.在二叉树的期权定价模型中，如果标的证券期末价格的可能性无限增多时，其价格的树状结构将无限延伸，从每个结点变化到下一个结点（上涨或下跌）的时间将不断缩短，如果价格随着时间周期的缩短，其调整的幅度也逐渐缩小的话，在极限的情况下，二叉树模型对欧式权证的定价就演变为关于权证定价理论的经典模型：B-S模型.欧式认购期权价格的计算公式为：2.经济冲击不同类型对货币政策的终极目标。
3.商业银行利率风险管理的方法。
利率风险管理是商业银行实现风险管理的重要组成部分。
在利率预测和利率风险衡量的基础上,进行利率风险管理主要有两大类:一类是传统的表内管理方法,通过增加(或减少)资产或负债的头寸,或者改变资产或负债的内部结构(例如构造免疫资产组合),达到控制利率风险的目的；另一类则是表外管理方法,主要是为现有资产负债头寸的暂时保值以及针对个别风险较大,或难以纳入商业银行利率风险衡量体系的某一项(类)资产或负债业务,通过金融衍生工具等表外科目的安排来对其进行"套期保值"。