宏观经济学25讲课后答案
曼昆宏观经济学最新英文版参考答案第25章
Chapter 25Problems and Applications1. The facts that countries import many goods and services yet must produce a large quantity ofgoods and services themselves to enjoy a high standard of living are reconciled by noting that there are substantial gains from trade. In order to be able to afford to purchase goods from othercountries, an economy must generate income. By producing many goods and services, then trading them for goods and services produced in other countries, a nation maximizes its standard of living.2. a. More investment would lead to faster economic growth in the short run.b. The change would benefit many people in society who would have higher incomes as theresult of faster economic growth. However, there might be a transition period in whichworkers and owners in consumption-good industries would get lower incomes, andworkers and owners in investment-good industries would get higher incomes. In addition,some group would have to reduce their spending for some time so that investment couldrise.3. a. Private consumption spending includes buying food and buying clothes; private investmentspending includes people buying houses and firms buying computers. Many otherexamples are possible. Education can be considered as both consumption and investment.b. Government consumption spending includes paying workers to administer governmentprograms; government investment spending includes buying military equipment andbuilding roads. Many other examples are possible. Government spending on healthprograms is an investment in human capital. This is truer for spending on health programsfor the young rather than those for the elderly.4. The opportunity cost of investing in capital is the loss of consumption that results from redirectingresources toward investment. Over-investment in capital is possible because of diminishingmarginal returns. A country can "over-invest" in capital if people would prefer to have higherconsumption spending and less future growth. The opportunity cost of investing in human capital is also the loss of consumption that is needed to provide the resources for investment. A countrycould "over-invest" in human capital if people were too highly educated for the jobs they couldget for example, if the best job a Ph.D. in philosophy could find is managing a restaurant.5. a. When a German firm opens a factory in South Carolina, it represents foreign directinvestment.b. The investment increases U.S. GDP because it increases production in the United States.The effect on U.S. GNP would be smaller because the owners would get paid a return ontheir investment that would be part of German GNP rather than U.S. GNP.6. a. The United States benefited from the Japanese investment because it made our capitalstock larger, increasing our economic growth.b. It would have been better for the United States to make the investments itself becausethen it would have received the returns on the investment itself, instead of the returnsgoing to Japan.7. Greater educational opportunities for women could lead to faster economic growth in the countriesof South Asia because increased human capital would increase productivity and there would beexternal effects from greater knowledge in the country. Second, increased educational1Chapter 25/Production and Growth 2opportunities for young women may lower the population growth rate because such opportunities raise the opportunity cost of having a child.8. a. Individuals with higher incomes have better access to clean water, medical care, and goodnutrition.b. Healthier individuals are likely to be more productive.c. Understanding the direction of causation will help policymakers place proper emphasis onthe programs that will achieve both greater health and higher incomes.9. a. Political stability could lead to strong economic growth by making the country attractive toinvestors. The increased investment would raise economic growth.b. Strong economic growth could lead to political stability because when people have highincomes they tend to be satisfied with the political system and are less likely to overthrowor change the government.10. a. If output is rising and the number of workers is declining, then output per worker must berising.b. Policymakers should not be concerned as long as output in the manufacturing sector is notdeclining. The reduction in manufacturing jobs will allow labor resources to move to otherindustries, increasing total output in the economy. An increase in productivity of workers(as measured by output per worker) is beneficial to the economy.。
大学宏观经济学第三版英文答案-chapter 25
20XX年复习资料大学复习资料专业：班级：科目老师：日期：SOLUTIONS TO TEXT PROBLEMS:Quick Quizzes1. The approximate growth rate of real GDP per person in the United Statesis 1.81 percent (based on Table 1) from 20XXXX70 to 20XXXX. Countries that have had faster growth include Japan, Brazil, Mexico, Canada, Germany,China, and Argentina; countries that have had slower growth include India, Indonesia, United Kingdom, Pakistan, and Bangladesh.2. The four determinants of a country’s productivity are: (1) physicalcapital, which is the stock of equipment and structures that are used to produce goods and services; (2) human capital, which is the knowledge and skills that workers acquire through education, training, and experience;(3) natural resources, which are inputs into production that are providedby nature, such as land, rivers, and mineral deposits; and (4) technological knowledge, which is society’s understanding of the best ways to produce goods and services.3. Ways in which a government policymaker can try to raise the growth in livingstandards in a society include: (1) investing more current resources in the production of capital, which has the drawback of reducing the resources used for producing current consumption; (2) encouraging investment from abroad, which has the drawback that some of the benefits of investment flow to foreigners; (3) increasing education, which has an opportunity cost in that students are not engaged in current production; (4) protectingproperty rights and promoting political stability, for which no drawbacks are obvious; (5) pursuing outward-oriented policies to encourage free trade, which may have the drawback of making a country more dependent on its trading partners; (6) reducing the rate of population growth, which may have the drawback of reducing individual freedom and lowering the rate oftechnological progress; and (7) encouraging research and development,which (like investment) may have the drawback of reducing currentconsumption.Questions for Review1. The level of a nation’s GDP measures both the total income earned in theeconomy and the total expenditure on the economy’s output of goods and services. The level of real GDP is a good gauge of economic prosperity,and the growth of real GDP is a good gauge of economic progress. You would rather live in a nation with a high level of GDP, even though it had a low growth rate, than in a nation with a low level of GDP and a high growth rate, since the level of GDP is a measure of prosperity.2. The four determinants of productivity are: (1) physical capital, whichis the stock of equipment and structures that are used to produce goods and services; (2) human capital, which consists of the knowledge and skills that workers acquire through education, training, and experience; (3)natural resources, which are inputs into production that are provided by nature; and (4) technological knowledge, which is society’s understanding of the best ways to produce goods and services.3. A college degree is a form of human capital. The skills learned in earninga college degree increase a worker's productivity.4. Higher saving means fewer resources are devoted to consumption and moreto producing capital goods. The rise in the capital stock leads to rising productivity and more rapid growth in GDP for a while. In the long run, the higher saving rate leads to a higher standard of living. A policymaker might be deterred from trying to raise the rate of saving because doing so requires that people reduce their consumption today and it can take a long time to get to a higher standard of living.5. A higher rate of saving leads to a higher growth rate temporarily, notpermanently. In the short run, increased saving leads to a larger capital stock and faster growth. But as growth continues, diminishing returns to capital mean growth slows down and eventually settles down to its initial rate, though this may take several decades.6. Removing a trade restriction, such as a tariff, would lead to more rapideconomic growth because the removal of the trade restriction acts like an improvement in technology. Free trade allows all countries to consume more goods and services.7. The higher the rate of population growth, the lower is the level of GDPper person, because there's less capital per person, hence lowerproductivity.8. The U.S. government tries to encourage advances in technological knowledgeby providing research grants through the National Science Foundation and the National Institute of Health, with tax breaks for firms engaging in research and development, and through the patent system.Problems and Applications1. The facts that countries import many goods and services yet must producea large quantity of goods and services themselves to enjoy a high standardof living are reconciled by noting that there are substantial gains from trade. In order to be able to afford to purchase goods from other countries, an economy must generate income. By producing many goods and services, then trading them for goods and services produced in other countries, a nation maximizes its standard of living.2. a. Producing cars requires a factory with machines, robots, and anassembly line, as well as human capital that comes from trainingworkers.b. Producing a high-school education requires books and buildings aswell as human capital from the teachers.c. Producing plane travel requires planes and airports as well as humancapital in terms of pilots' knowledge.d. Producing fruits and vegetables requires irrigation systems,harvesting machinery, and trucks to transport the goods to the market,as well as human capital in the form of agricultural knowledge.3. Today's standard of living differs from those of our great-grandparentsbecause of improved transportation, communications, entertainment,machinery for household work, and computers, among other things.4. In the manufacturing sector, employment has fallen sharply while outputremains about the same percentage of GDP as before. This is good for our economy because it is the result of increased productivity. Manymanufactured goods are much cheaper than they used to be.5. a. More investment would lead to faster economic growth in the shortrun.b. The change would benefit many people in society who would have higherincomes as the result of faster economic growth. However, theremight be a transition period in which workers and owners inconsumption-good industries would get lower incomes, and workers andowners in investment-good industries would get higher incomes. Inaddition, someone would have to reduce their spending for some timeso that investment could rise.6. a. Private consumption spending includes buying food and buying clothes;private investment spending includes people buying houses and firmsbuying computers. Many other examples are possible.b. Government consumption spending includes paying workers toadminister government programs; government investment spendingincludes buying military equipment and building roads. Many otherexamples are possible.7. The opportunity cost of investing in capital is the loss of consumptionthat results from redirecting resources towards investment.Over-investment in capital is possible because of diminishing marginal returns. A country can "over-invest" in capital if people would prefer to have higher consumption spending and less future growth. Theopportunity cost of investing in human capital is also the loss ofconsumption that is needed to provide the resources for investment. A country could "over-invest" in human capital if people were too highly educated for the jobs they could get for example, if the best job a Ph.D.in philosophy could find is managing a restaurant.8. a. When a German firm opens a factory in South Carolina, it representsforeign direct investment.b. The investment increases U.S. GDP since it increases production inthe United States. The effect on U.S. GNP would be smaller sincethe owners would get paid a return on their investment that wouldbe part of German GNP rather than U.S. GNP.9. a. The United States benefited from the Japanese investment since itmade our capital stock larger, increasing our economic growth.b. It would have been better for the United States to make theinvestments itself since then it would have received the returns onthe investment itself, instead of the returns going to Japan.20XXXX. Greater educational opportunities for women could lead to faster economic growth in the countries of South Asia because increased human capital would increase productivity and there would be external effects from greater knowledge in the country. Second, increased educational opportunities for young women may lower the population growth rate because such opportunitiesraise the opportunity cost of having a child.20XXXX. a. P olitical stability could lead to strong economic growth by making the country attractive to investors. The increased investmentwould raise economic growth.b. Strong economic growth could lead to political stability becausewhen people have high incomes they tend to be satisfied with thepolitical system and are less likely to overthrow or change thegovernment.。
《宏观经济学》课后习题答案
《宏观经济学》课后习题答案第⼀章导论1．宏观经济学的研究对象是什么？它与微观经济学有什么区别？答：宏观经济学以整个国民经济活动作为研究对象，即以国内⽣产总值、国内⽣产净值和国民收⼊的变动及就业、经济周期波动、通货膨胀、财政与⾦融、经济增长等等之间的关系作为研究对象。
微观经济学研究的是个体经济活动参与者的⾏为及后果，是组成经济的具体单位，⽽不是聚集单位。
它企求解释个⼈、家庭、企业和⼯业的经济⾏为和经济原则，并研究各种市场结构和表现。
消费者和家庭的开⽀⽔平、具体企业和⼯业的价格、产出决策、⼯资、竞争机制和作⽤，市场结构及社会效益等，都是它需要研究的变量。
微观和宏观的区别在于：ａ研究对象不同；宏观的研究是整个国民经济的经济⾏为，微观研究的是个体经济⾏为。
ｂ研究主题不同：宏观是资源利⽤以⾄充分就业；微观是资源配置最终到效⽤最⼤化。
ｃ中⼼理论不同：宏观是国民收⼊决定理论；微观是价格理论。
第⼆章宏观经济的衡量与均衡1．试述国民⽣产总值、国内⽣产总值、国民⽣产净值、国民收⼊、个⼈收⼊和个⼈可⽀配收⼊之间的关系。
答：（1）国内⽣产总值（GDP）是指⼀国范围内在某⼀给定时期内运⽤⽣产要素所⽣产的最终产品（包括产品和劳务）的市场价值的总和。
（2）国民⽣产总值（GNP）是指⼀国所拥有的⽣产要素所⽣产的最终产品的价值。
GNP和GDP 的关系：⼆者统计⼝径不⼀样。
GNP是⼀个国民概念，GDP是⼀个地域概念。
这两者之间的关系为：国民⽣产总值=国内⽣产总值+本国公民在国外⽣产的最终产品的价值总和－外国公民在本国所⽣产的最终产品的价值总和。
（3）国内⽣产净值（NDP）即⼀个国家⼀年中的国内⽣产总值(GDP)减去⽣产过程中消耗掉的资本(折旧费)所得出的净增长量。
（4）国民收⼊（ NI）即⼀个国家在⼀年内各种⽣产要素所得到的实际报酬的总和，即⼯资、利息、租⾦和利润的总和。
从国内⽣产净值中（5PI=NI-公司未分配利润-公司所得税和社会保险税+加政府转移⽀付（6）个⼈可⽀配收⼊（disposable personal income，简写为DPI），指缴纳了个⼈所得税以后留下的可为个⼈所⽀配的收⼊。
《宏观经济学》课后答案黄亚钧版
《宏观经济学》课后重要习题答案第一章导论1．宏观经济学的研究对象是什么？它与微观经济学有什么区别？答：宏观经济学以整个国民经济活动作为研究对象，即以国内生产总值、国内生产净值和国民收入的变动及就业、经济周期波动、通货膨胀、财政与金融、经济增长等等之间的关系作为研究对象。
微观和宏观的区别在于：ａ研究对象不同；宏观的研究是整个国民经济的经济行为，微观研究的是个体经济行为。
ｂ研究主题不同：宏观是资源利用以至充分就业；微观是资源配置最终到效用最大化。
ｃ中心理论不同：宏观是国民收入决定理论；微观是价格理论。
2、宏观经济学的研究方法是什么？答：（1）三市场划分：宏观经济学把一个经济体系中的所有市场综合为三个市场：金融市场，产品和服务市场，以及要素市场。
（2）行为主体的划分：宏观经济学将行为主体主要分为：家庭、企业和政府。
（3）总量分析方法。
在宏观经济分析中，家庭和企业并不是作为分散决策的个体单位选择存在，而是最为一个统一的行动的总体存在。
宏观经济学把家庭和企业作为个别的选者行为加总，研究他们总体的选择行为，这就是总量分析。
（4）以微观经济分析为基础。
宏观经济学分析建立在微观经济主体行为分析基础上。
3、在经济周期的波动中，哪些宏观变量与周期波动同步？哪些变量具有超前性？答：实际GDP、通货膨胀率、失业率与周期波动同步，股票价格变量具有超前性。
4、宏观经济政策的主要治理对象是什么？答：宏观经济政策的主要治理对象是：失业和通货膨胀。
失业为实际变量，通货膨胀为名义变量。
5、什么是GDP和GNP？它们之间的差别在什么地方？答：GDP是指一定时期内（通常是一年）一国境内所生产的全部最终产品和服务的价值总和。
GNP是指一国公民在一定时期内所产出的全部最终产品和服务的价值总和。
两者的差别：（1）GDP是个地域概念而GNP是个国民概念；（2）GNP衡量的是一国公民的总收入，而不管其收入是从国内还是从国外获取的；GDP衡量的是一国国境内所有产出的总价值，而不管其所有者是本国公民还是外国公民。
(NEW)克鲁格曼《宏观经济学》(第2版)课后习题详解
答：税后平均个人收入的增长率为：（33705-6517）/6517=4.17。
学费、住宿费以及生活费总数的增长率为：（135892038）/2038=5.67。
由此可知，学费的增长率大于税后平均收入的增长率，学费的上升使得 学生支付大学学费更困难了。
11每年5月，《经济学家》杂志会刊登巨无霸汉堡包在不同国家的价格 以及汇率数据。下表列出了2003年和2007年的部分数据。请利用这些信 息回答下面的问题。
全景综览第23章宏观经济学循迹第24章失业和通货膨胀第11部分长期经济增长第25章长期经济增长第26章储蓄投资和金融系统第12部分短期经济第27章收入和支出第27章附录乘数的代数推导第28章总供给和总需求第13部分稳定政策第29章财政政策第29章附录税收与乘数第30章货币银行业和美国联邦储备体系第31章货币政策第32章通货膨胀通货膨胀减缓和通货紧缩第14部分事件和思想第33章宏观经济学
b．这个问题属于宏观经济学的研究范围。因为它考虑了消费者的总支 出与经济衰退之间的关系。
c．这个问题属于微观经济学的研究范围。它研究了单一市场上价格的 影响因素。
萨克斯宏观经济学完整版课后答案
萨克斯《全球视角的宏观经济学》课后习题详解内容简介萨克斯等所著的《全球视角的宏观经济学》是世界上最受欢迎的标准中级宏观经济学教材之一,也被国内部分高校列为考研考博重要参考书目。
为了帮助学员更好地学习这本教材,我们精心编著了它的配套辅用书(均提供免费下载,免费升级)：本书是萨克斯《全球视角的宏观经济学》教材的配套书,对萨克斯《全球视角的宏观经济学》教材每章的课后习题进行了详细的分析和解答,并对个别知识点进行了扩展。
课后习题答案久经修改,质量上乘,非常标准,特别适合应试作答和临考冲刺另外,部分高校研究生入学考试部分真就来自于该书课后习题,因此建议考生多加重视。
目录Ⅰ引言第1章导论第2章宏观经济学的基本概念一、概念题二、问题与练习第3章产量的决定：引入总供给和总需求一、概念题二、问题与练习Ⅱ跨时期经济学第4章消费和储蓄一、概念题二、问题与练习第5章投资一、概念题二、问题与练习第6章储蓄、投资与经常项目一、概念题二、问题与练习第7章政府部门一、概念题二、问题与练习Ⅲ货币经济学第8章货币需求一、概念题二、问题与练习第9章货币供给过程一、概念题二、问题与练习第10章货币、汇率和价格二、问题与练习第11章通货膨胀：财政方面与货币方面一、概念题二、问题与练习Ⅳ产量决定、稳定政策及增长第12章封闭经济中的宏观经济政策和产量决定一、概念题二、问题与练习第13章开放经济中的宏观经济政策：固定汇率的情况一、概念题二、问题与练习第14章开放经济中的宏观经济政策：弹性汇率的情况一、概念题二、问题与练习第15章通货膨胀和失业一、概念题二、问题与练习第16章工资和失业的制度决定因素一、概念题二、问题与练习第17章商业周期二、问题与练习第18章长期增长一、概念题二、问题与练习Ⅴ宏观经济学专门论题第19章经济政策的原理和实践一、概念题二、问题与练习第20章金融市场一、概念题二、问题与练习第21章可贸易和不可贸易商品一、概念题二、问题与练习第22章发展中国家的债务危机一、概念题二、问题与练习第23章遏制高通货膨胀一、概念题二、问题与练习第2章宏观经济学的基本概念一、概念题22.净国际投资头寸( (net international investment position)答:净国际投资头寸(NIIP)是指一国与世界其他国家之间,过去借入或借出资金引起的尚未清偿贷款的净存量。
宏观经济学课后习题和答案
复习与思考题：1．名词解释宏观经济学实证分析规范分析存量分析流量分析事前变量分析事后变量分析2．宏观经济学的研究对象是什么？主要研究哪些问题？3．宏观经济学的研究方法主要有哪些？4．请谈谈宏观经济学和微观经济学的联系与区别？参考答案2．答：宏观经济学以整个国民经济作为研究对象，它考察总体经济的运行状况、发展趋势和内部各个组成部分之间的相互关系。
它涉及到经济中商品与劳务的总产量与收入、通货膨胀和失业率、国际收支和汇率、长期的经济增长和短期的经济波动等现象，揭示这些经济现象产生的原因及其相互关系。
3．答：实证分析方法与规范分析法、总量分析法、均衡分析与非均衡分析、事前变量分析与事后变量分析、存量分析与流量分析、即期分析与跨时期分析、静态、比较静态与动态分析、经济模型分析法。
4．答：参考第二节。
（撰稿：刘天祥）本章习题一、概念题国内生产总值、国民生产总值、国内生产净值、国民收入、个人可支配收入、名义GDP、实际GDP、GDP折算指数二、单项选择题1. 下列产品中不属于中间产品的是（）A. 某造船厂购进的钢材B. 某造船厂购进的厂房C. 某面包店购进的面粉D. 某服装厂购进的棉布2. 在一个四部门经济模型中，GNP＝（）。
A. 消费十净投资十政府购买十净出口B. 消费十总投资十政府购买十净出口C. 消费十净投资十政府购买十总出口D. 消费十总投资十政府购买十总出口3. 下列各项中，属于要素收入的是（）A. 企业间接税B. 政府的农产品补贴C. 公司利润税D. 政府企业盈余4. 经济学的投资是指（）。
A. 企业增加一笔存货B. 建造一座厂房C. 购买一台机器D. 以上都是5. 已知在第一年名义GNP为500，如到第六年GNP核价指数增加一倍，实际产出上升40％，则第六年的名义GNP为（）。
A. 2000B. 1400C. 1000D. 750三、判断题1.农民生产并用于自己消费的粮食不应计入GNP。
（）2.在进行国民收入核算时，政府为公务人员加薪，应视为政府购买。
曼昆宏观经济学-课后答案-中文版
3、劳工统计局把经济中每个人分为三种类型：就业、失业以及不属于劳动力。一
失业率是失业者在劳动力中所占的百分比，其中劳动力为就业者和失业者之和。一
-I、奥肯定理是指失业与实际GDP之间的这种负相关关系。就业工人有助于生产物品与劳务，
而失业工人并非如此。失业率提高必定与实际GDP的减少相关。舆肯定理可以概括为等式：
济活动不完善的衡量。一旦男管家的工作成为他家务劳动的一部分，他的劳务就不再计入GDP。
这例子说明，GDP不包括任何在家里产出的价值。同样，GDP也不包括耐用品（汽车以及电冰箱
等）的估算租金和非法贸易等物品或劳务。一
_I、政府采购、投资、净出口、消费、投资一
6、(1)2000年名义GDP-10000000，2010年名义GDP-15200000，2010年实际GDP-IOOOOOOO
清模型无用。首先偷格并不总是呆滞的，最终价格要根据供求的变动而调整。市场出清模型
并不能描述每一种情况下的经济，但描述了经济缓慢地趋近了均衡。价格的伸缩性对研究我
们在几十年中所观察到的实际GDP增长这类长期问题是一个好的假设。
第二章宏观经济学数据
复习题
1、GDP既衡量经济中所有人的收入，又衡量对经济物品与劳务的总支出。
2010年GDP隐含的价格平减指数-1. 52，2010年(’PI-1.6一
(2)隐含的价格平减指数是帕氏指数，因为它是用一篮子可变物品计算的。CPI是拉斯派
尔指数，因为它是用一篮子固定物品计算的。由(1)中计算得2010年隐含的价格平减指数
是1.52，它表示物价从2000年到2010年上涨了5)0，o；而（1PI是1.6，它表示物价从2000年到2010
随着劳动力增加而递减。因此，实际工资下降。一
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宏观经济学25讲课后答案
1、企业在使用固定过程中发生更新改造支出应计入（）。
[单选题] *
A.长期待摊费用
B. 固定资产清理
C.营业外收入
D. 在建工程(正确答案)
2、当企业接受投资人的投资时，对于投资者的出资超过其占企业注册资本份额的部分应通过（）科目核算。
[单选题] *
A.实收资本
B.资本公积(正确答案)
C.股本
D.盈余公积
3、某企业本期的营业收入100万元，营业成本50万元，管理费用10万元，投资收益20万元，所得税费用18万元。
假定不考虑其他因素，该企业本期营业利润为（）万元。
[单选题] *
A.40
B.42
C.60(正确答案)
D.72
4、下列项目中，不属于职工薪酬的是（）。
[单选题] *
A.职工工资
B.职工福利费
C.医疗保险费
D.职工出差报销的差旅费(正确答案)
5、企业生产经营期间发生的长期借款利息应计入（）科目。
[单选题] *
A.在建工程
B.财务费用(正确答案)
C.开办费
D.长期待摊费用
6、下列项目中，应计入营业外收入的有（）。
[单选题] *
A.处置交易性金融资产的收益
B.固定资产盘盈
C.接受捐赠(正确答案)
D.无法收到的应收账款
7、下列各项，不影响企业营业利润的项目是（）。
[单选题] *
A.主营业务收入
B.其他收益
C.资产处置损益
D.营业外收入(正确答案)
8、企业因解除与职工的劳动关系给予职工补偿而发生的职工薪酬，应借记的会计科目是（）。
[单选题] *
A.管理费用(正确答案)
B.计入存货成本或劳务成本
C.营业外支出
D.计入销售费用
9、下列交易和事项中，不应确认为营业外支出的是（）。
[单选题] *
A.对外捐赠支出
B.债务重组损失
C.计提的存货跌价准备(正确答案)
D.处置报废固定资产损失
10、按现行企业会计准则规定，短期借款发生的利息一般应借记的会计科目是（）。
[单选题] *
A.短期借款
B.应付利息
C.财务费用(正确答案)
D.银行存款
11、．（年温州一模考）以下不属于会计特点的是（）[单选题] *
A会计具有一整套科学实用的专门方法
B会计是以货币作为主要计量尺度
C会计具有连续性、系统性、综合性、全面性
D会计是一种经济管理活动(正确答案)
12、盈余公积是企业从（）中提取的公积金。
[单选题] *
A.税后净利润(正确答案)
B.营业利润
C.利润总额
D.税前利润
13、关于无形资产的后续计量，下列是说法中正确的是（）。
[单选题] *
A.使用寿命不确定的无形资产，应该按系统合理的方法摊销
B.使用寿命不确定的无形资产，应按10年摊销
C.企业无形资产的摊销方法，应当反映与该项无形资产有关的经济利益的预期实现方式(正确答案)
D.无形资产的摊销方法只有直线法
14、计提固定资产折旧时，可以先不考虑固定资产残值的方法是（）。
[单选题] *
A.年限平均法
B.工作量法
C.双倍余额递减法(正确答案)
D.年数总和法
15、下列各项税金中不影响企业损益的是（）。
[单选题] *
A.消费税
B.资源税
C.增值税(正确答案)
D.企业所得税
16、对出租的无形资产进行摊销时，其摊销的价值应计入（）。
[单选题] *
A.管理费用
B.其他业务成本(正确答案)
C.营业外支出
D.销售费用
17、甲公司的注册资本为1 000万元，2019年5月10日接受乙公司专利权进行投资。
该专
利权的账面价值为420万元，双方协议约定的价值为440万元（协议约定价值公允），占甲公司注册资本的20％，则甲公司接受乙公司投资的专利权入账价值（）万元。
[单选题] *
A.200
B.430
C.420
D.440(正确答案)
18、下列各项中，不会引起无形资产账面价值发生增减变动的是（）。
[单选题] *
A.对无形资产计提减值准备
B.转让无形资产使用权(正确答案)
C.摊销无形资产
D.转让无形资产所有权
19、．（年浙江省高职考）下列各项中，不属于经济业务的经济活动是（）[单选题] *
A采购原材料并验收入库
B生产产品领用原材料
C支付职工工资
D签订产品销售合同(正确答案)
20、．（年浙江省高职考）下列各项中，属于会计对经济活动进行事中核算的主要形式的是（）[单选题] *
A预测
B决策
C计划
D控制(正确答案)
21、．（年浙江省第三次联考）下列不属于企业事前核算主要形式的是（）[单选题] *
A进行预测
B参与计划
C、进行控制(正确答案)
D参与决策
22、企业交纳的下列税款，不需要通过“应交税费”科目核算的是（）。
[单选题] *
A.增值税
B.印花税(正确答案)
C.土地增值税
D.资源税
23、小规模纳税企业购入原材料取得的增值税专用发票上注明:货款20 000元。
增值税2 600元，在购入材料的过程中另支付包装费500元。
则该企业原材料的入账价值为（）元。
[单选题] *
A.19 500
B.20 500
C.22 600
D.23 100(正确答案)
24、下列各项中不应计入“税金及附加”的是（）。
[单选题] *
A.消费税
B.资源税
C.城市维护建设税
D.增值税的销项税额(正确答案)
25、下列属于成本费用的是（）。
[单选题] *
A.管理费用
B.财务费用
C.主营业务成本(正确答案)
D.销售费用
26、企业出售固定资产应交的增值税，应借记的会计科目是（）。
[单选题] *
A.税金及附加
B.固定资产清理(正确答案)
C.营业外支出
D.其他业务成本
27、．（年预测）下列属于货币资金转换为生产资金的经济活动的是（）[单选题] *
A购买原材料
B生产领用原材料
C支付工资费用(正确答案)
D销售产品
28、2018年3月，A 公司提出一项新专利技术的设想，经研究，认为研制成功的可能性很大，于2018年4月开始研制。
2019年3月研制成功，取得了专利权。
研究阶段共发生支出500万元，开发阶段发生相关支出1 000万元，其中包含满足无形资产确认条件的支出为800万元。
企业该项专利权的入账价值为( ) 万元。
[单选题] *
A.1 500
B.800(正确答案)
C.1 000
D.500
29、当法定盈余公积达到注册资本的（）时，可以不再提取。
[单选题] *
A.10％
B.20％
C.50％(正确答案)
D.30％
30、．（年宁波二模考）下列关于会计主体的说法中，不正确的是（）[单选题] * A会计主体可以是独立法人，也可以是非法人
B会计主体一定是法律主体(正确答案)
C会计主体可以是一个企业，也可以是企业中的一个特定组成部分
D会计主体有可能是单一企业，也可能是几个企业组成的企业集团。