1、Fill in the Blank Questions
(1)_______________________ is a newer service provided by banks where the
bank lends money to individuals for the purchase of durable and other goods.
Answer: Consumer lending
(2)The loosening of government regulation and control of financial institutions is
called ______ . Answer: deregulation
(3)A bank which now offers all of the available financial services is known as a
__________bank. Answer: universal
(4)A(n) buys and sells securities on behalf of their customers and for
their own accounts. Examples of this type of financial service provider include Merrill Lynch and Charles Schwab.Answer: security broker (or dealer)
(5)One tool that the Federal Reserve uses to control the money supply is
___________. The Federal Reserve will buy and sell T-bills when they are
using this tool of monetary policy. Answer: open market operations
(6)The federal bank regulatory agency which examines the most banks is the
______________. Answer: FDIC
(7)The short term securities of the bank, including T-Bills and commercial paper,
are often called __________________________ because they are the second line of defense to meet demands for cash. Answer: secondary reserves
(8)A(n)__________________________ is a deposit account which pays an interest
rate competitive with money market mutual funds and which generally has
limited check writing ability. Answer: money market deposit account
(9)__________________________ can be held by individuals and
nonprofit institutions, bear interest and permit drafts from being written against the account to pay third parties.Answer: Now accounts
(10)T he equity multiplier for a bank measures the amount of
_____________________ of the bank and is one part of the evaluation of the bank's ROE. Answer: leverage (debt)
(11)__________________________ is the risk that the financial institution may not
be able to meet the needs of depositors for cash. Answer: Liquidity risk
(12)A traditional measure of earnings efficiency is the __________________ or
total interest income over total earnings assets less total interest expenses over total interest bearing bank liabilities. It measures the effectiveness of a firm’s intermediation function in the borrowing and lending of money. Answer:
earnings spread
(13)T he__________________ is the interest rate that equalizes the current market
price of a bond with the present value of the future cash flows. Answer: yield to maturity (YTM)
(14)_________________________ is the difference between interest-sensitive assets
and interest-sensitive liabilities. Answer: Dollar interest-sensitive gap
(15)A(n)_________________________ allows the holder the right to either sell
securities to another investor (put) or buy securities from another investor (call) for a set price before the expiration date. Answer: option
(16)A(n)_________________________ is a contract where two parties exchange
interest payments in order to save money and hedge against interest rate risk.
Answer: interest rate swap
(17)A(n)_________________________ is where there is both a minimum and a
maximum interest rate set on a loan. Answer: interest rate collar
(18)A(n) _________________________ is a contingent claim of the bank that issues
it. The issuing bank, in return for a fee, guarantees the repayment of a loan
received by its customer or the fulfillment of a contract made by its customer to a third party. Answer: standby credit agreement
(19)A relatively new type of credit derivative is a CDO which stands for
__________________. Answer: collateralized debt obligation
(20)24. Lenders can set aside a group of loans on their balance sheet, issue bonds and
pledge the loans as collateral against the bonds in ____________ . These usually stay on the bank’s balance sheet as liabilities. Answer: loan backed bonds (21)D ebt instruments issued by cities, states and other political entities and which are
exempt from federal taxes are collectively known as _____________________ .
Answer: municipal securities
(22)__________________ is the risk that the company whose bonds the financial
institution owns may retire the entire issue of corporate bonds in advance of their maturity leaving the bank with the risk of earnings losses resulting from
reinvesting the cash at lower interest rates. Answer: Call risk
(23)T he _________________________ is the total difference between its sources and
uses of funds. Answer: liquidity gap
(24)T he oldest approach to meeting liquidity needs which relies on the sale of liquid
assets to meet liquidity demands is called _________________________. Answer: asset liquidity management
(25)_________________________ are the stable base of deposited funds that are not
highly sensitive to movements in market interest rates and tend to remain with a depository institution. Answer: Core deposits
(26)W hen financial institutions tempt customers by paying postage both ways in
bank-by-mail services or by offering free gifts such as teddy bears, they are
practicing ___________. Answer: nonprice competition
(27)W hen a customer is charged based on the number and kinds of services used, with
the customers that use a number of services being charged less or having some fees waived, this is called __________________ pricing. Answer: relationship (28)__________________ is the amount in excess of par value paid by the bank's
shareholders. Answer: Surplus
(29)C ore capital such as common stock, surplus, undivided profits, qualifying
noncumulative preferred stock, etc. is referred to as __________________ capital as defined by the Basel agreement. Answer: Tier 1
(30)T he largest component of capital among banks is ____________. Answer: surplus
1、True/False Questions
(1)According to the textbook, banks are those financial institutions that today offer
the widest range of financial services of any business firm in the economy.
Answer: True
(2)The role performed by banks in the economy in which they transform savings into
credit is known as the intermediation role.Answer: True
(3)The aging of the population means less savings in the economy for banks to work
with, according to the textbook. Answer: False
(4)Banks which offer virtually all financial services are known as universal banks.
Answer: True
(5)In the United States, fixed fees charged for deposit insurance, regardless of how
risky a bank is, led to a problem known as moral hazard.Answer: True
(6)When the Federal Reserve buys T-bills through its open market operations, it
causes the growth of bank deposits and loans to decrease. Answer: False
(7)Loans and leases are financial outputs on a financial institution's balance sheet or
Report of Condition. Answer: True
(8)Off balance sheet items for a bank are fee generating transactions which are not
recorded on their balance sheet. Answer: True
(9)A bank's ROA equals its ROE times the ratio of total assets divided by total equity
capital. Answer: False
(10)I n the textbook the ratio of pre tax net operating income to total operating
revenues is described as a measure of the effectiveness of a financial insitution's
(12)Usually the principal goal of asset-liability management is to maximize or at
least stabilize a bank's margin or spread. Answer: True
(13)A liability-sensitive bank will experience an increase in its net interest margin if
interest rates rise. Answer: False
(14) A futures hedge against interest-rate changes generally requires a bank to
take an opposite position in the futures market from its current position in the cash market. Answer: True
(15)T he long hedge in financial futures contracts is most likely to be used in
situations where a bank would suffer losses due to rising interest rates. Answer: False
(16)T he buyer of a loan participation must watch both the borrower and the seller
bank closely. Answer: True
(17)I n a CMO, the different tiers (or tranches) of security purchasers face the same
prepayment risk. Answer: False
(18)M ost loans that banks sell off their balance sheets carry interest rates that usually
are connected to long-term interest rates (such as the 30-year Treasury bond rate).
Answer: False
(19)P repayment risk on securitized assets generally increases when interest rates rise.
Answer: False
(20)W hen a bank irrevocably guarantees a commercial paper issue, the bank's credit
rating substitutes for the borrower's credit rating. Answer: True
(21)B orrowed liquidity (liability) management is less risky for a financial institution
than is asset conversion. Answer: False
(22)M ost liquidity problems in banking arise from inside a bank, not from its
customers. Answer: False
(23)D eposits owned by commercial banks and held with other banks are called
correspondent deposits.Answer: True
(24)T he number one factor households consider in selecting a bank to hold their
checking account is, according to recent studies cited in this chapter, low fees and low minimum balance. Answer: False
(25)W hen a bank temporarily offers higher than average interest rates or lower than
average customer fees in order to attract new business they are practicing conditional pricing. Answer: False
(26)One fundamental purpose for regulating capital is to limit losses to the
federal government arising from deposit insurance claims. Answer: True
(27)U nder the international capital (Basel) agreement Tier 2 capital must be raised to
a minimum of 4 percent of risk-weighted assets. Answer: False
(28)Recent research suggests that interest-rate contracts display considerably less
risk exposure than do foreign-currency contracts.
Answer: True
2、Multiple Choice Questions
(1) Drew Davis goes to his local bank to get help developing a financial plan and making investment decisions. Which of the more recent services banks offer is Drew taking advantage of ?
A) Getting a consumer loan
B) Getting financial advice
C) Managing cash
D) Getting venture capital services
E) Buying a retirement plan
Answer: B
(2) Jonathan Robbins has a bank account in a bank that does not have a physical branch. Jonathan does all of his banking business over the internet. What type of bank does Jonathan have his account at?
A) Virtual Bank
B) Mortgage Bank
C) Community Bank
D) Affiliated Bank
E) None of the above
Answer: A
(3) Banks are regulated for which of the reasons listed below?
A) Banks are leading repositories of the public's savings.
B) Banks have the power to create money.
C) Banks provide businesses and individuals with loans that support consumption and investment spending.
D) Banks assist governments in conducting economic policy, collecting taxes and dispensing government payments.
E) All of the above.
Answer: E
(4) The equivalent of the Federal Reserve System in Europe is known as the:
A) European Union
B) Bank of London
C) Basle Group
D) European Central Bank
E) Swiss Bank Corporation
Answer: D
(5) A financial institution's bad-debt reserve, as reported on its balance sheet, is called:
A) Unearned income or discount
B) Allowance for possible loan losses
C) Intangible assets
D) Customer liability on acceptances
E) None of the above
Answer: B
(6)Nonperforming loans are credits on which any scheduled loan repayments and interest payments are past due for more than:
A) 30 days
B) 60 days
C) 90 days
D) 180 days
E) None of the above.
Answer: C
(7) The so-called employee productivity ratio for a bank is equal to:
A) Net operating revenue less total interest expenses per employee.
B) Total interest and noninterest expense per employee
C) Net operating income per full-time-equivalent employee
D) Total operating earnings less salaries and wages expense per employee.
E) None of the above.
Answer: C
(8) Which of the following would be the best example of a ratio used to examine the bank's interest rate risk?
A) Demand deposits/ total assets
B) Interest on time deposits/ total time deposits
C) Interest on real estate loans/ total real estate loans
D) Interest sensitive assets/ interest sensitive liabilities
Answer: D
(9) A bank is asset sensitive if its:
A) Loans and securities are affected by changes in interest rates.
B) Interest-sensitive assets exceed its interest-sensitive liabilities.
C) Interest-sensitive liabilities exceed its interest-sensitive assets.
D) Deposits and borrowings are affected by changes in interest rates.
E) None of the above.
Answer: B
(10) A bond has a face value of $1000 and five years to maturity. This bond has
a coupon rate of 13 percent and is selling in the market today for $902. Coupon payments are made annually on this bond. What is the yield to maturity (YTM) for this bond?
A) 13%
B) 12.75%
C) 16%
D) 11.45%
E) Cannot be calculated from the information given
Answer: C
(11) An option buyer can:
A) Exercise the option.
B) Sell the option to another buyer.
C) Allow the option to expire.
D) All of the above.
E) A and B only.
Answer: D
(12) A put option would most likely be used to:
A) Protect fixed-rate loans and securities.
B) Protect variable-rate loans and securities.
C) Offset a positive interest-sensitive gap.
D) Offset a negative interest-sensitive gap.
E) None of the above.
Answer: A
(13) A financial institution that buys a put option:
A) Has the right to accept delivery of the underlying security at the contract price if they wish
B) Has the right to make delivery of the underlying security at the contract price if they wish
C) Is obligated to accept delivery of the underlying security at the contract price
D) Is obligated to make delivery of the underlying security at the contract price Answer: B
(14) Loan-backed securities, which closely resemble traditional bonds, carry various forms of credit enhancements, which may include all of the following, EXCEPT:
A) Credit letter guaranteeing repayment of the securities.
B) Set aside of a cash reserve.
C) Division into different risk classes.
D) Early payment clauses.
E) None of the above.
Answer: D
(15) When two banks simply agree to exchange a portion of their customers' loan repayments, they are using:
A) A credit option
B) A standby letter of credit
C) A credit linked note
D) A credit swap
E) None of the above
Answer: D
(16) Principal roles that a financial institution's investment portfolio play include which of the following?
A) Income stability
B) Geographic diversification
C) Hedging interest rate risk
D) Backup liquidity
E) All of the above
Answer: E
(17) Which of the following statements is (are) correct regarding duration?
A) In comparing two bonds with the same yield to maturity and the same maturity, a bond with a higher coupon rate will have a longer duration.
B) In comparing two loans with the same maturity and the same interest rate, a fully amortized(分期付款) loan will have a shorter duration than a loan with a balloon payment（付款的最后一笔较大）.
C) The duration will always be shorter than the maturity for all debt instruments.
D) All of the above
E) B and C
Answer: B
（18） A bank expects in the week about to begin $30 million in incoming deposits, $20 million in deposit withdrawals, $15 million in revenues from the sale of nondeposit services, $25 million in customer loan repayments, $5 million in sales of bank assets, $45 million in money market borrowings, $60 million in acceptable loan requests, $10 million in repayments of bank borrowings, $5 million in cash outflows to cover other operating expenses, and $10 million in dividend payments to its stockholders. This bank's net liquidity position for the week is:
A) $30 million
B) $20 million
C) $10 million
D) $15 million
E) None of the above
Answer: D
（19）Financial institutions face significant liquidity problems because of:
A) Imbalances between the maturities of their assets and their principal liabilities.
B) Their high proportion of liabilities subject to immediate withdrawal.
C) Their sensitivity to changes in interest rates.
D) Both A and B
E) All of the above.
Answer: E
（20）A bank determines from an analysis on its deposits that account processing and other operating expenses cost the bank $3.95 per month. It has also determined that its non operating expenses on its deposits are $1.35 per month. The bank wants to have a profit margin which is 10 percent of monthly costs. What monthly fee should this bank charge on its deposit accounts?
A) $5.30 per month
B) $3.95 per month
C) $5.83 per month
D) $5.70 per month
E) None of the above
Answer: C
（21） A bank quotes an APY of 8%. A small business that has an account with this bank had $2500 in their account for half the year and $5000 in their account for the other half of the year. How much in total interest earnings did this bank make during the year?
A) $300
B) $200
C) $400
D) $150
E) None of the above
Answer: A
（22）An account at a bank that carries a fixed maturity date with a fixed interest rate and which often carries a penalty for early withdrawal of money is called:
A) Demand deposit
B) Transaction deposit
C) Time deposit
D) Money market mutual deposit
E) None of the above
Answer: C
（23）The risk that a customer the bank has entered into a contract with will fail to pay or to perform, forcing the bank to find a replacement contract that may be less satisfactory is what form of risk listed below?
A) Counterparty risk
B) Interest-rate risk
C) Operating risk
D) Credit risk
E) Liquidity risk
Answer: A
（24）A bank has a profit margin of 5 percent, an asset utilization ratio of 11 percent , an equity multiplier of 12 and a retention ratio of 60 percent. What is this bank's ICGR?
A) 6.6 percent
B) 3.96 percent
C) 7.2 percent
D) .33 percent
E) None of the above
Answer: B
（25）A bank has $200 million in assets in the 0 percent risk-weight category. It has $400 million in assets in the 20 percent risk-weight category. It has $1000 million in assets in the 50 percent risk-weight category and has $1000 million in assets in the 100 percent risk-weight category. This bank has $96 million in Tier 1 capital and $48 million in Tier 2 capital. What is this bank's ratio of Tier 1 capital to risk assets?
A) 6.08 percent
B) 3.04 percent
C) 9.11 percent
D) 5.54 percent
E) None of the above
Answer: A
3、Short Answer
(1) The term bank has been applied broadly over the years to include a diverse set of financial-service institutions, which offer different financial service packages. Identify as many of the different kinds of “banks” as you can. How do the“banks” you have identified compare to the largest banking group of all –the commercial banks? Why do you think so many different financial firms have been called banks? How might this terminological confusion affect financial-service customers?
The general public tends to classify anything as a bank that offers some sort of financial service, especially deposit and loan services. Other institutions that are often referred to as a bank without being one are savings associations, credit unions, money market funds, mutual funds, hedge funds, security brokers and dealers, investment banks, finance companies, financial holding companies and life and property/casualty insurance companies. All of these institutions offer some of the services that a commercial bank offers, but generally not the entire scope of services. Since providers of financial services are normally called banks by the general public they are able to take away business from traditional banks and it is of utmost importance for commercial banks to clarify their unique position among financial services providers.
(2) What is monetary policy?
Monetary policy consists of regulation and control over the growth of money and credit in an attempt to pursue broad economic goals such as full employment,
avoidance of inflation, and sustainable economic growth. Its principal tools are open market operations, changes in the discount (lending) rate, and changes in reserve requirements behind deposits.
(3) What factors influence the stock price of a financial-services corporation?
A bank's stock price is affected by all those factors affecting its profitability and risk exposure, particularly its rate of return on equity capital and risk to shareholder earnings. A bank can raise its stock price by creating an expectation in the minds of investors of greater earnings in the future, by lowering the bank's perceived risk exposure, or by a combination of increases in expected earnings and reduced risk. (4) What makes it so difficult to correctly forecast interest rate changes?
Interest rates cannot be set by an individual bank or even by a group of banks; they are determined by thousands of investors trading in the credit markets. Moreover, each market rate of interest has multiple components--the risk-free interest rate plus various risk premium. A change in any of these rate components can cause interest rates to change. To consistently forecast market interest rates correctly would require bankers to correctly anticipate changes in the risk-free interest rate and in all rate components. Another important factor is the timing of the changes. To be able to take full advantage of their predictions, they also need to know when the changes will take place.
(6) What is a long hedge in financial futures? A short hedge?
A long hedger offsets risk by buying financial futures contracts around the time new deposits are expected, when a loan is to be made, or when securities are added to the bank's portfolio. Later, as deposits and loans approach maturity or securities are sold, a like amount of futures contracts is sold. A short hedger offsets risk by selling futures contracts when the bank is expecting a large cash inflow in the near future. Later, as deposits come flowing in, a like amount of futures contracts is purchased.
(7) What advantages do sales of loans have for lending institutions trying to raise funds?
Loan sales permit a lending institution to get rid of less desirable or lower-yielding loans and allow them to raise additional funds. In addition, replacing loans that are sold with marketable securities can increase the liquidity of the lending institution.
(8) What is a credit swap? For what kinds of situations was it developed?
A credit swap is where two lenders agree to swap portions of the ir customer’s loan repayments. It was developed so that banks do not have to rely on one narrow market area. They can spread out the risk in the portfolio over a larger market area.
(9) What kinds of assets are most amenable to the securitization process?
The best types of assets to pool are high quality, fairly uniform loans, such as home mortgages or credit card receivables.
(10) What are the principal sources from which the supply of liquidity comes?
Supplies of funds stem principally from incoming deposits, sales of bank assets, particularly money market securities, and repayments of outstanding loans. Liquidity also comes from the sale of nondeposit services and borrowings from the money market
(11) Which deposits are the least costly for depository institutions? The most costly?
Commercial checkable deposits, particularly regular noninterest bearing demand deposits, are usually the least costly. The most costly deposits are passbook savings accounts having substantial deposit and withdrawal activity and higher interest-rate time deposits.
(12) What are the most significant differences between Basel I and Basel II? Explain the importance of the concepts of internal risk assessment, V AR, and market discipline
Basel I used a one size fits all a pproach to determine a bank’s capital requirements. Basel II recognizes that different banks have different risk exposures and should be subject to different capital requirements. It also broadens the types of risk considered for determining capital requirements, including credit, market and operational risk. Internal risk assessment refers to an innovation in Basel II which allows banks to measure their own risk exposure. These measurements are subject to review by the regulators to ensure that they are reasonable. The V AR model is one of the models used to determine a bank’s risk exposure. It measures the price or market risk of a portfolio of assets whose value may decline due to adverse movements in the financial markets or interest rates. Market discipline refers to the market determining the bank’s risk exposure. In order to achieve that a bank would be required to issue subordinated debt. Since this debt is not guaranteed the buyers of these notes would be very vigilant about the issuing bank’s financial condition.
4、Calculation
(1) Suppose a bank has an allowance for loan losses of $1.25 million at the beginning of the year, charges current income for a $250,000 provision for loan losses, charges off worthless loans of $150,000, and recovers $50,000 on loans previously charged off. What will be the balance in the bank's allowance for loan losses at year-end?
The balance in the allowance for loan loss (ALL) account at year end will be:
Beginning ALL = $1.25 million
Plus: Annual Provision
for Loan Losses = +0.25
Recoveries on
Loans Previously = +0.05
Charged Off
Minus: Charge
Offs of Worthless = -0.15
Loans
Ending ALL = $1.40 million
(2) Suppose a bank has an ROA of 0.80 percent and an equity multiplier of 12x. What is its ROE? Suppose this bank's ROA falls to 0.60 percent. What size equity multiplier must it have to hold its ROE unchanged?
The bank's ROE is:
ROE = 0.80 percent *12 = 9.60 percent.
If ROA falls to 0.60 percent, the bank's ROE and equity multiplier can be determined from:
ROE = 9.60% = 0.60 percent * Equity Multiplier
Equity Multiplier = 9.60 percent = 16x.
0.60 percent
(3) Suppose that a thrift institution has an average asset duration of 2.5 years and an average liability duration of 3.0 years. If the bank holds total assets of $560 million and total liabilities of $467 million, does it have a significant duration gap? If interest rates rise, what will happen to the value of the bank's net worth?
Duration Gap = D A – D L * Assets s Liabilitie = 2.5 yrs. – 3.0 yrs. ??? ??million $560million $467 = 2.5 years – 2.5018 years
= -0.018 years
This bank has a very slight negative duration gap; so small in fact that we could consider it insignificant. If interest rates rise, the bank's liabilities will fall slightly more in value than its assets, resulting in a small increase in net worth.
(4) A bank plans to borrow $55 million in the money market at a current interest rate of 4.5 percent. However, the borrowing rate will float with market conditions. To protect itself the bank has purchased an interest-rate cap of 5 percent to cover this borrowing. If money market interest rates on these funds suddenly climb to 5.5 percent as the borrowing begins, how much in total interest will the bank owe and
how much of an interest rebate will it receive assuming the borrowing is only for one month?
Total Amount Interest Number of Months Interest Owed = Borrowed * Rate Charged * 12
= $55 million x 0..055 x 1
12
= $0.527 million or $252,083.33.
How much of an interest rebate will the bank receive for its one-month borrowing?
[]
12Months
of
Number
x
Borrowed
Amt.
x
Rate
Cap
-
Rate
Interest
Market
Rebate
Interest =
= (.055 - .05) x $55 million x 1
12
= $22,916.67.
(5) Suppose a corporate bond an investment officer would like to purchase for her bank has a before-tax yield of 8.98 percent and the bank is in the 35 percent federal income tax bracket. What is the bond's after-tax gross yield? What after tax rate of return must a prospective loan generate to be competitive with the corporate bond? Does a loan have some advantages for a lending institution that a corporate bond would not have?
After-tax Gross Yield on Corporate Bond = 8.98 %( 1 - 0.35) = 5.84%.
A prospective loan must generate a comparable yield to that of the bond to be competitive. However, granting a loan to a corporation may have the added advantage of bringing in additional service business for the bank that merely purchasing a corporate bond would not do. In this case the bank would accept a somewhat lower yield on the loan compared to the bond in anticipation of getting more total revenue from the loan relationship due to the sale of other bank services. (6) Suppose that a thrift institution’s liquidity division estimates that it holds $19 million in hot money deposits and other IOUs against which it will hold an 80 percent liquidity reserve, $54 million in vulnerable funds against which it plans to hold a 25 percent reserve, and $112 million in stable or core funds against which it will hold a 5 percent liquidity reserve. The thrift expects its loans to grow 8 percent annually; its
loans currently stand at $117 million, but have recently reached $132 million. If reserve requirements on liabilities currently stand at 3 percent, what is this depository insti tution’s total liquidity requirement?
Total Liquidity
Requirement = 0.80 ($19 million - 0.03 x $19 million)
+ 0.25 ($54 million - 0.03 x $54 million)
+ 0.05 ($112 million - 0.03 x $112 million)
+ ($132 million +O.08 x $132 million - $117 million)
= $58.83 million
(7) A bank determines from an analysis of its cost-accounting figures that for each $500 minimum-balance checking account it sells account processing and other operating costs will average $4.87 per month and overhead expenses will run an average of $1.21 per month. The bank hopes to achieve a profit margin over these particular costs of 10 percent of total monthly costs. What monthly fee should the bank charge a customer who opens one of these checking accounts?
The relevant formula is:
Unit Price Operating Overhead Planned
Charged = Expense + Expense + Profit Margin
per Month Per Unit Per Unit Per Unit
In this case:
Unit Price Charged Per Month = $4.87 + $1.21 + 0.10 x ($4.87 + $1.21) = $6.69
5、Essay
(1)How about the future developments of E-bank activities according to your
viewpoint ?
(2)What made Chinese commercial banks to be the best in the world after 2008 ?
Please explain it .
会计学原理期末试题及答案
会计学原理期末试题及答案---工商2014级复 习专用 一、单项选择题（共15分，每小题1分） 1、下列项目中，引起负债有增有减的经济业务是( B ) 。 A、以银行存款偿还银行借 款B、用银行借款抵付应付账款 C、以银行存款上交税 金 D、收到外商捐赠的设备 2、收到某单位预付货款存入银行，所引起的变动为( A )。 A、一项资产增加，一项负债增加 B、一项资产减少，一项负债减少 C、一项资产增加，一项所有者权益增加 D、一项资产减少，一项所有者权益减少
3、某企业销售产品一批，部分货款收存银行，部分货款对方暂欠，该企业应填制 ( B ) 。 A、收款凭证和付款凭 证 B、收款凭证和转账凭 证 C、付款凭证和转账凭 证 D、两张转账凭证 4、下列不能作为会计核算依据的是 ( C ) 。 A、领料 单B、发货 票C、经济合 同D、入库单 5、如果发现记账凭证所用的科目正确，只是所填金额大于应填金额，并已登记入 账，应采用( B )更正。 A、划线更正法 B、红字更正
法C、平行登记 法D、补充登记法 6、在下列账簿中，需要进行日清月结的账簿 是( B )。 A、备查账 簿B、现金日记 账C、总分类 账D、明细分类账 7、财产清查中，如财产的盘亏是由于保管人员失职所造成的，则应计入( C )。 A、管理费用 B、生产成本 C、其他应收 款D、营业外支出 8、在记账无误的情况下，银行对账单与企业银行存款日记账账面余额不一致是因 ( B ) 造成的。 A、应付账 款B、未达账项C、坏账损失D、应收账款
9、下列( B ) 属于外来原始凭证。 A、领料 单B、购货发 票C、收料 单D、工资结算汇总表10、活页式账簿和卡片式账簿主要适用于 ( D )。 A、特种日记 账B、普通日记账C、总分类账簿D、明细分类账簿 11、如果企业月末资产负债表中，“固定资产”为100万元，“累计折旧”为40万 元，则企业“固定资产净值数”应填列 ( B )。 A、100万 元B、60万元C、140万元D、160万元 12、编制利润表主要是依据( C )。
检测技术—复习 1、石英晶体为例简述压电效应产生的原理 答：石英晶体在沿一定的方向受到外力的作用变形时，由于内部电极化现象同时在两个表面上产生符号相反的电荷，当外力去掉后，恢复到不带电的状态；而当作用力方向改变时，电荷的极性随着改变。晶体受力所产生的电荷量与外力的大小成正比。这种现象称为正压电效应。反之，如对石英晶体施加一定变电场，晶体本身将产生机械变形，外电场撤离，变形也随之消失，称为逆压电效应。 石英晶体整个晶体是中性的，受外力作用而变形时，没有体积变形压电效应，但它具有良好的厚度变形和长度变形压电效应。 2、如图所示变压器式传感器差分整流电路全波电压输出原理图，试分析其工作原理。 答：假设某瞬间载波为正半周，此时差动变压器两次级线圈的相位关系为a 正b 负、c 正d 负，则由上线圈供电的电流路径为a →1→2→9→11→4→3→b ，电容C 1两端的电压为U 24。同理，电容C 2两端的电压为U 68。差动变压器的输出电压为上述两电压的代数和。即 U 2= U 24-U 68 同理，当某瞬间为负半周时，即两次级线圈的相位关系为a 负b 正、c 负d 正，按上述类似的分析，可得差动变压器输出电压U 2的表达式仍为上式。 当衔铁在零位时，因为U 24=U 68，所以U 2=0；当衔铁在零位以上时，因为U 24> U 68，有U 2>0; 当衔铁在零位以下时，因为U 24< U 68，有U 2<0; 3、证明①（线性）电位器式传感器由于测量电路中负载电阻R L 带来的负载误差 ％％＝10011 1100U U U 0L 0L ??? ????+-?-= r)-mr(1δ，假设max x R R r =；L max R R m =。
2010年中级财务管理模拟试卷 第一大题：单项选择题 1、以下各项中不属于股东财富最大化优点的是（）。 A.考虑了风险因素 B.在一定程度上避免了短期行为 C.比较简易量化 D.既适合于上市公司、也适合于非上市公司 2、按金融工具的属性划分，可以将金融市场分为（）。 A.货币市场和资本市场 B.发行市场和流通市场 C.基础性金融市场和金融衍生品市场 D.资本市场、外汇市场和黄金市场 3、下列关于M型组织的描述中，正确的是（）。 A.M型组织的第一个层次是由董事会和经理班子组成的总部 B.M型组织的第二个层次是由围绕企业的主导和核心业务的各所属单位构成 C.M型组织的第三个层次是由职能和支持、服务部门组成 D.M型组织的集权程度较低 4、资本支出预算属于（）。 A.业务预算 B.经营预算
C.财务预算 D.专门决策预算 5、以基期成本费用水平为基础，结合预算期业务量水平及有关降低成本的措施，通过调整有关费用项目而编制预算的方法是指（）。 A.零基预算 B.增量预算 C.定期预算 D.弹性预算 6、下列各项不属于编制单位生产成本预算基础的是（）。 A.销售预算 B.生产预算 C.直接材料消耗及采购预算 D.直接人工预算 7、按照能否转换成公司股票，债券可分为（）。 A.记名债券和无记名债券 B.可转换债券和不可转换债券 C.到期偿还债券和提前偿还债券 D.信用债券和担保债券 8、在计算平衡资本成本时，适合于反映期望资本结构的价值权数是（）。 A.账面价值权数 B.市场价值权数
C.目标价值权数 D.边际价值权数 9、当净现值>0时，以下描述正确的是（）。 A.净现值率>1 B.净现值率>0 C.内部收益率<基准收益率 D.内部收益率>1 10、某投资项目的净现值为300元，净现值率为12%，内部收益率为15%，基准收益率为10%，静态投资回收期>n/2，总投资收益率低于基准投资收益率，以下结论正确的是（）。 A.该项目完全具备财务可行性 B.该项目基本具备财务可行性 C.该项目完全不具备财务可行性 D.该项目基本不具备财务可行性 11、某投资项目的净现值为1000元，净现值率为20%，该项目的原始投资额为（）。 A.10000元 B.8000元 C.5000元 D.2000元 12、下列有关现金周转期的公式中，错误的是（）。 A.存货周转期=平衡存货/每天的销货成本
《会计学原理》课程复习资料 一、判断题： 1.及时性要求是指企业对于已经发生的交易或事项,应当及时进行确认、计量和报告,不得提前或延后。 [ ] 2.从法律的角度看，所有者权益对企业资产的要求权优于负债。 [ ] 3.将现金存入银行或提取现金的经济业务，一般只填制付款凭证。 [ ] 4.以权责发生制作为记账基础，当月收到的款项才作为当月的收入，当月没有收到的款项不能作为当月 的收入。 [ ] 5.营业外支出属于损益类项目。 [ ] 6.会计科目和账户一样，可以记录经济业务的增减变化及其结果。 [ ] 7.试算平衡表平衡不一定记账没有错误，试算平衡表不平衡，说明记账有错误，应进一步检查。[ ] 8.一般纳税人企业购入原材料时，发生的增值税进项税应计入“应交税费一应交增值税[进项税额]”账 户，不计入原材料的采购成本。 [ ] 9.付款凭证左上角“借方科目”处，应填写“库存现金”或“银行存款”科目。 [ ] 10.永续盘存制是通过实地盘点确定期末存货的结存数量。 [ ] 11.采用实地盘存制，账面上能够计算出结存数。 [ ] 12.复式记账就是对每项经济业务都必须记入两个账户。 [ ] 13.固定资产的盘盈大都是企业自制设备交付使用后未及时入账所造成的。 [ ] 14.会计科目与账户是一个概念的两个提法，它们是没有区别的。 [ ] 15.企业把应计入“管理费用”的费用计入了“制造费用”，它不会影响生产成本计算的正确性，因为二 者都属于生产费用。 [ ] 16.资产既包括过去的交易或事项形成的，也包括未来发生的交易或事项形成的经济资源。 [ ] 17.期末进行试算平衡时，全部资产类账户的本期借方发生额合计应当等于其贷方发生额合计。 [ ] 18.“有借必有贷,借贷必相等”的记账规则要求一个账户的借方发生额合计一定等于贷方发生额合计。[ ] 19.“待处理财产损溢”账户的借方登记财产物资的盘盈数和盘点毁损的转销数。 [ ] 20.资产负债表是反映企业一定期间的财务状况的会计报表。 [ ] 二、单项选择题： 1.下列哪项不属于企业的收入？ [ ] A.销售商品所得收入 B.提供劳务所得收入 C.为第三方客户代收的款项 D.让渡资产使用权所得收入 2.企业发生的下列交易或事项中，会引起会计等式两边同增的是 [ ] A.预付材料款 B.赊购原材料 C.偿还银行借款 D.收回应收账款 3.某企业“预收账款”账户期末贷方余额为100 000元，本期共增加60 000元，减少80 000元，则该 账户的期初余额为 [ ] A.借方80 000元 B.贷方120 000元 C.借方120 000元 D.贷方80 000元 4.属于企业负债类账户的是 [ ] A.应收账款 B.预付账款 C.预收账款 D.所得税费用 5.“待摊费用”账户与“预提费用”账户是在( )前提下需要设置的账户。 [ ] A.会计主体 B.货币计量 C.会计分期 D.会计假设 6.引起负债内部两个项目此增彼减而负债总额不变的经济业务是 [ ] A.用短期借款偿还应付账款 B.收到投资者货币投资 C.收到外单位前欠货款 D.用银行存款支付投资者利润 7.会计科目是 [ ] A.会计报表的名称 B.会计报表的项目 C.会计档案的名称 D.会计要素的名称 8.下列项目中，属于自制原始凭证的是 [ ] A.购货发票 B.交款后的收据 C.领料单 D.收账通知 9.下列各项中，需要进行全面清查的是 [ ] A.更换出纳员 B.库存商品遭受火灾 C.企业改变隶属关系 D.应收账款发生坏账
《会计学原理》试题及答案 一、单项选择题 1.会计主体是指会计所服务的（ A ） A．特定单位B．投资者 C．债权人D．管理当局 2.会计的基本职能是（ C ） A．预测和决策B．控制和考核 C．反映和监督D．分析和判断 3．凡支出的效果与几个会计年度相关的，应作为（ C ） A．营业外支出B．收益性支出 C．资本性支出D．税后利润支出 4．某项经济业务使固定资产和实收资本同时增加，该项经济业务应表述为（ D ）A．购入全新的固定资产B．出售全新的固定资产 C．用固定资产对外投资D．接受投资人的固定资产投资 5．对应收账款计提坏账准备的依据是（ D ） A．客观性原则B．划分资本性支出和收益性支出原则 C．及时性原则D．谨慎性原则 6．把账户分为借贷两方，哪一方记增加数，哪一方记减少数，要根据（ D ）A．记账规则B．记账形式 C．核算方法D．账户反映的经济内容
7．标明某项经济业务应借、应贷账户及其金额的记录称为（ c ） A．记账凭证B．记账方法 C．会计分录D．会计方法 8．将会计凭证划分为原始凭证和记账凭证两大类的依据是（C ） A．填制的时间B．填制的方法 C．填制的程序和用途D．凭证反映的经济内容 9．在一定时期内连续记载许多同类经济业务的会计凭证，称为（ B ） A．原始凭证汇总表B．累计凭证 C．汇总凭证D．复式凭证 10．在采用收款凭证、付款凭证和转账凭证的情况下，涉及到现金和银行存款之间的划转业务，按规定（ B ） A．只填收款凭证B．只填付款凭证 C．既填收款凭证又填付款凭证D．只填转账凭证 11．平行登记法是指同一项经济业务在（B ） A．汇总凭证与有关账户之间登记B．各有关总分类账户中登记 C．各有关明细分类账户中登记D．总账及其所属明细账户之间登记 12．在结账之前，如果发现账簿记录有错误，而记账凭证填制正确，更正时可用（ D ） A．红字更正法B．划线更正法 C．补充登记法D．更换账页法 13．银行存款清查的方法是（ C ） A．实地盘点法B．技术推算
检验员考试试题(附答 案)
一.填空题(每空0.5分，共30分) 1.3定7s分别是：定点、定容、定量和整理、整顿、 清扫、清洁、素养、安全、节约。 2.国际标准单位符号毫米 mm 、帕斯卡 Pa 、牛顿 N 、克 g 、 欧姆Ω、公斤力 Kgf 。 3.0.01mm= 1 丝（dmm）= 10 微米（μm）。 4.三不原则：不接受不良、不制造不良、不流出不良。 6. 品质发展历程：第一阶段：品质是检查出来的，第二阶段：品质是制造 出来的，第三阶段：品质是设计出来的，第四阶段：品质是习惯出来的。 7.CPK是一个反映制程能力水平的数值，≥ 1.33 表示制程能力良好， 状态稳定，应持续保持。 8. QC七大手法是：帕拉图、因果图、层别图（分层法）、检查表、直方图、 散布图、控制图。 9. PDCA循环是指：P计划__、D实施、C 检查 _、A行动。 10. 品质方法中5M1E是指：人、机、料、法、环、测。 11. IQC中文全称是：进料质量控制， IPQC中文全称：过程质量控制， FQC中文全称是：___最终质量控制_ ， OQC中文全称是：_出货质量控制___。 12. RoHS指令六大限制物质：铅（Pb)、镉（Cd）、汞（Hg）、六价铬 （Cr6+）、多溴联苯（PBB）、多溴联苯醚（PBDE）。 13. 2.10+0.05/-0.04mm 规格上限值： 2.15mm ，规格下限值： 2.06mm 。
14 .PPM是指：百万分之一不良率。 15.品质五大工具是：APQP、PPAP、FMEA、MSA 、SPC 。 16.游标卡尺是最常用测量工具一般可以测量内径、外径、长度和深度。 17.何时采用8D：一直没有解决的问题、比较重大的制程品质问题、客户要求回复 的品质投诉，重复发生的问题。 18. 8D具体D1指建立小组、D2指问题描述、D3指临时对策、D4指原因分析、 D5指长期对策、D6指预防再发对策、D7指效果确认及标准化、D8指恭贺小组。 19.检验员按流程规定做好自检并做好自检记录，应在 1h 时间内自检并填写制程 记录。 20.检验场所需要有状态标识：合格品区，_不合格_区，待检区。 21.QC中的“Q”是指：质量_ “C”是指：_控制__。 22. 5W2H分析法具体是:_when_ ，_where_ ，who，_what_ ，why ，how ，how much。 23.首检是哪三检：检工艺，检工序，检产品。 二．判断题：（每题 1分，共20分） 1.新产品：指接受某合同或订单前从未生产过的产品（√） 2.抽检时,只有标识齐全,物品型号与流程卡所示内容一致时,方可检验、盖章（√） 3、每天检测的尺寸做一两次记录，以后记录都一样，没有必要天天做（Χ ） 4.己是检验员，由于自己会操作机械设备，可以擅自操作机械设备。（×）
会计学原理》试卷1 一、单项选择题（每小题1分，计30分） 1、货币资金收付以外的业务应编制（） ①收款凭证②付款凭证③转账凭证④原始凭证 2、下列原始凭证中属于外来原始凭证的有（） ①提货单②发出材料汇总表③领料单④购货发票 3、“四柱清册”的平衡关系是指（） ①旧管+新收=开除+实在②旧管—新收=开除—实在 ③旧管+开除=新收+实在④旧管-开除=新收-实在 4、下列经济业务中，能引起资产和负债同时减少的是（） ①收回货款②以存款归还借款③分配利润④从银行借款 5、负债类账户的结构是（） ①借方登记增加，贷方登记减少，余额一般在借方。 ②借方登记减少，贷方登记增加，余额一般在借方。 ③借方登记增加，贷方登记减少，余额一般在贷方。 ④借方登记减少，贷方登记增加，余额一般在贷方。 6、下列（）不是会计核算的专门方法。 ①设置会计科目②编制会计报表③资产清理④填制和审核凭证 7、下列会计账户中属于资产类的是（） ①应付票据②预付账款③实收资本④预收账款 8、会计分期是从（）前提（假设）中引申出来的。 ①持续经营②会计主体③货币计量④权责发生制
9、购进材料未付款时，这笔未结算的款项应作为一项（）加以确认。 ①资产②负债③费用④收入 10、企业支付借款利息费用时，应贷记（）账户。 ①财务费用②待摊费用③预提费用④银行存款 11、债务结算账户的借方登记（） ①债权的减少数②债权的增加数③债务的减少数④债务的增加数 12、损益表是反映企业在一定时期内（）的报表。 ①经营成果及其分配情况②财务状况和盈利能力 ③营业利润、利润总额④营业收入、营业利润、利润分配 13、科目汇总表核算组织程序（） ①不反映各个科目的对应关系 ②能清楚地反映多个科目的对应关系 ③在多数情况下可以反映科目的对应关系 ④在某些情况下反映科目的对应关系 14、记录实物盘点结果，反映财产物资实存数的原始凭证是（） ①各种财产物资的明细账②银行存款余额调节表 ③盘存单④账存实存对比表 15、由于债务人消失，使企业没有办法偿还的款项，一般应记入（） ①应付账款②营业收入③其他业务收入④预收帐款 16、《会计法》规定财务会计报告的真实性、完整性由（）。 ①单位会计主管人员负责②总会计师负责 ③由编制财务会计负责④单位负责人负责 17、资产和权益之间的关系是（）
《会计学原理》试题及答案大学试题及答案2010-01-12 21:03:53 阅读4056 评论5 字号：大中小订阅 一、名词解释（本题共4题，每小题2.5分，共10分） 1. 收入 2. 会计分录 3. 对账 4. 财务报告 二、判断题（本题型共15题，每小题1分，共15分。请判断每题的表述是否正确并将判断结果填入下表与题号相应的空格内，你认为正确的用“√”，你认为错误的用“×”号。） 会计恒等式是复式记账的基础。（1. ）2. 任何流入企业的资产都是企业的收入。（））会计主体就是法人企业。（3. ）确认收入时，也必须确认资产或负债（4. ）当企业采用权责发生制核算时，预付的报刊费应作为支付期的费用处理。（5. 6. 所有经济业务的发生，都会引起会计恒等式两边发生变化。（） 7. 设置会计科目，是根据会计对象的具体内容和经济管理的要求，事先规定分类核算的项目或标志的一种专门方法。（） 8. 所有总分类账户均应设置明细分类账户。（） 9. 收款凭证一般按现金和银行存款分别编制。（） 10 从银行提取现金时，可编制现金收款凭证。（） 11 登记账簿必须用蓝、黑墨水书写，不得用圆珠笔、铅笔书写，更不得用红色墨水书写。（） 12. 永续盘存制加大了明细账的核算工作，因而企业较少采用。（） 13. 本期发生的生产费用应全部计入完工产品成本。（） 14. 经过期末账项调整，账簿记录中有关收入和费用科目所记录的金额，便是应归属本期收入和费用的金额。（） 15. 资产负债率越高，债权人债务的风险就越高。（） 三、单项选择题（本题型共10题，每小题1分，共10分。每题只有一个正确答案，请从每题的备选答案中选出一个你认为正确的答案，并将结果填入下表与题号相应的空格内。）
质量检验练习题及答案（一） 一、单项选择题 1．准确的“检验”定义是（）。 A．通过测量和试验推断结果的符合性 B．记录检查、测量、试验的结果，经分析后进行推断和评价 C．通过检查、测量进行符合性推断和评价 D．通过观看和推断，适当时结合测量、试验进行符合性评价2．产品验证中所指的“客观证据”是（）。 A．产品讲明 B．产品质量检验记录 C．技术标准 D．产品贷方的发货单 3．（）是机械产品的特点。 A．材料微观组成及性能构成零件重要的内在质量 B．具有结构整体的均匀性 C．都要使用电能 D．无法计算产品个数 4．正确的“不合格品”定义是（）。 A．经检查确认质量特性不符合规定要求的产品 B．经检查需确认质量特性是否符合规定要求的产品
C．经检验确认质量特性不符合规定要求的产品 D．经检验尚未确认质量特性的产品 5．以下检验方法中（）不是化学检验。 A．重量分析法 B．仪器分析法 C．探伤分析法 D．滴定分析法 6．（）不是机械产品的检验方法。 A．功能试验 B．人体适应性试验 C．环境条件试验 D．电磁兼容性试验 7．从安全性角度看电工产品的特点是（）。 A．要大量使用绝缘材料 B．必须利用电能 C．结构愈简单、愈小，性能愈好 D．产品核心部分不要带电 8．电工电子产品试验方法中（）不属于环境试验方法。 A．用物理和化学方法加速进行试验的方法 B．暴露自然条件下试验的方法
C．放置于使用现场进行试验的方法 D．放置于人工模拟环境试验的方法 9．依照GB/T 1900-2000标准，不合格的定义是（）。 A．未达到要求 B．未达到规定要求 C．未满足要求 D．未满足规定要求 10．对纠正措施的正确理解应是（）。 A．把不合格品返工成为合格品采取的措施 B．把不合格品降级使用而采取的措施 C．为消除已发觉的不合格缘故而采取的措施 D．为消除已发觉的不合格品而采取的措施 11．如何对待不合格品返工返修后检验问题，正确的做法是（）。 A．不合格品返工后仍不合格，因此不需重新进行检验 B．不合格品返工后成了合格品，因此不需要再进行检验 C．返修后依旧不合格品，因此不需要再进行检验 D．返工后不管是否合格都需要重新进行检验 12．生产企业中有权判定产品质量是否合格的专门机构是（）。 A．设计开发部门 B．工艺技术部门
模拟试题（一） 一、单项选择题 1、关于相关者利益最大化目标，下列说法中错误的是（）。 A、强调股东的首要地位，并强调企业与股东之间的协调关系 B、关心客户的长期利益，以便保持销售收入的长期稳定增长 C、只站在股东的角度进行投资，会导致企业的短期行为 D、体现了合作共赢的价值理念 【正确答案】 C 【答案解析】相关者利益最大化目标有利于企业长期稳定发展。这一目标注重企业在发展过程中考虑并满足各利益相关者的利益关系。在追求长期稳定发展的过程中，站在企业的角度上进行投资研究，避免只站在股东的角度进行投资可能导致的一系列问题。所以选项C错误，参见教材第7页。 2、甲企业是一家摩托车配件生产企业，鉴于目前市场正处于繁荣阶段，下列各项中，甲企业不能采取的财务管理战略是（）。 A、扩充厂房设备 B、削减存货 C、开展营销规划 D、提高产品价格 【正确答案】 B 【答案解析】繁荣阶段企业采取的财务管理措施包括：扩充厂房设备；继续建立存货；提高产品价格；开展营销规划；增加劳动力。选项B是衰退和萧条阶段采取的财务管理战略。参见教材第20页。 3、某企业年初从银行取得一笔1000万元的借款，借款期5年，年利率为10%，若每半年复利一次，实际利率会高出名义利率（）。 A、2% B、% C、% D、% 【正确答案】 B 【答案解析】实际利率＝（1＋10%/2）2－1＝%，所以实际利率高于名义利率%－10%＝%。参见教材第36页。 4、下列说法不正确的是（）。 A、对于同样风险的资产，风险回避者会钟情于具有高预期收益的资产
C、当预期收益相同时，风险回避者偏好于具有低风险的资产 D、风险中立者选择资产的唯一标准是预期收益率的大小 【正确答案】 B 【答案解析】当预期收益相同时，风险追求者选择风险大的，因为这会给他们带来更大的效用。参见教材44页。 5、下列各项预算方法中，能够使预算期间与会计期间相对应，便于将实际数与预算数进行对比，也有利于对预算执行情况进行分析和评价的是（）。 A、弹性预算法 B、滚动预算法 C、增量预算法 D、定期预算法 【正确答案】 D 【答案解析】定期预算法是指在编制预算时，以不变的会计期间（如日历年度）作为预算期的一种编制预算的方法。这种方法的优点是能够使预算期间与会计期间相对应，便于将实际数与预算数进行对比，也有利于对预算执行情况进行分析和评价。参见教材第68页。 6、下列各项中，不会对预计资产负债表中“存货”金额产生影响的是（）。 A、生产预算 B、材料采购预算 C、销售费用预算 D、单位产品成本预算 【正确答案】 C 【答案解析】销售及管理费用预算只是影响利润表中数额，对存货项目没有影响。（参见教材76页） 7、甲企业正在编制“现金预算”，预计1月初短期借款为50000元，年利率为12%，该企业不存在长期负债，预计1月末现金余缺为－12500元。现金不足时，通过银行借款解决（利率不变），借款额为1000元的整数倍，1月末现金余额要求不低于5000元。假设企业每月支付一次利息，借款在期初，还款在期末，向银行借款的最低金额为（）元。 A、19000 B、20000 C、64000 D、65000 【正确答案】 A 【答案解析】假设借入X万元，月利率为12%/12＝1%，则1月份支付的利息＝（50000＋X）×1%，－12500＋X－（50000＋X）×1%≥5000，解得：X≥（元），根据X为1000元的整数倍可得，X最小值为19000元。
第二篇体格检查复习题及答案 第三章头部 名词解释： 1．方颅（Squared skull） 2．落日现象（Setting sun phenomenon） 3．Kayser—Fleischer环 4．集合反射（Convergency reflex） 5．酒渣鼻（Rosacea） 6．鼻翼扇动（Nasal ale flap） 7．麻疹粘膜斑（Koplik 斑） 8．镜面舌（Smooth tongue） 9．草莓舌（Strawberry tongue） 10．眼球震颤（Nystagmus） 填空题 11．瞳孔的检查应注意瞳孔的，，，双侧是否、，及等。 12．腮腺肿大见于、、。 13．在体表可以检查到的鼻窦为、、。 14．新生儿头围约______，到18岁可达______或以上，矢状缝和其他颅缝大多在生后____个月内骨化。 15．小颅系由______________所致，该畸形同时伴有_____________。 16．双侧眼睑闭合障碍可见于_________，单侧闭合障碍见于____________。 17．双侧眼球凹陷见于______或_______，单侧眼球下陷见于___________和。 18．影响瞳孔大小的因素很多，如有机磷中毒时瞳孔_______，氯丙嗪中毒时______，视神经萎缩时________，阿托品中毒时_________。 19． ______患者可在耳廓上触及痛性小结，系由于________所致。 20．乳突炎严重时可继发____________或______________。 21．中切牙切缘呈月牙形凹陷且牙间隙分离过宽，称______齿，是________的特征之一。 22．不同疾病时舌质与舌苔有不同的变化，如缺铁性贫血常见_______，猩红热时常见_______，糙皮病时出现________，长期使用广谱抗生素时出现_________。 23．伸舌有震颤见于__________，伸舌偏斜见于____________。 24．扁桃体Ⅰ度肿大指________________，Ⅲ度肿大指___________。 选择题 A1 型题 25．小儿囟门闭合时间多在 A．6~10个月 B．6~12个月 C．12~18个月 D．12~20个月 E．18~24个月 26．角膜边缘出现黄色或棕褐色的色素环，称Kayser-Fleischer 环，是由于下列哪种原因所致
1、证券资产的持有目的是多元的，下列各项中不属于持有证券资产目的的是（）。 A、为谋取资本利得即为销售而持有 B、为未来积累现金即为未来变现而持有 C、为消耗而持有 D、为取得其他企业的控制权而持有 【答疑编号11882984,点击提问】 【隐藏答案】 【正确答案】 C 【答案解析】实体项目投资的经营资产往往是为消耗而持有，为流动资产的加工提供生产条件。证券资产的持有目的是多元的，既可能是为未来积累现金即为未来变现而持有，也可能是为谋取资本利得即为销售而持有，还有可能是为取得对其他企业的控制权而持有。 【重温知识】立即学习该知识点 【您的答案】您未答题 【该题针对“证券投资的目的”知识点进行考核】 【做题统计】共有0人参与本题测试，正确率。 2、正大公司上年度资金平均占用额为200万元，其中不合理的部分是10万元，预计本年度销售额增长率为5%，资金周转速度降低7%，则本年度资金需要量为（）万元。 A、213.47 B、185.54 C、193.14 D、167.87 【答疑编号11882547,点击提问】 【隐藏答案】 【正确答案】 A 【答案解析】预测年度资金需要量＝（基期资金平均占用额－不合理资金占用额）×（1＋预测期销售增长率）×（1－预测期资金周转速度增长率）＝（200－10）×（1＋5%）×（1＋7%）＝213.47（万元）【重温知识】立即学习该知识点 【您的答案】您未答题 【该题针对“因素分析法”知识点进行考核】 【做题统计】共有0人参与本题测试，正确率。 3、下列选项中属于我国上市公司目前最常见的混合筹资方式的是（）。 A、发行可转换债券 B、吸收直接投资 C、发行认股权证 D、发行债券 【答疑编号11881680,点击提问】
《会计学原理》期末试题及答案 一、单项选择题（在每小题列出的4个选项中只有一个是符合题意的，请将正确选项前的字母填在题后的括号内。每小题1分，共15分） 1．会计的基本职能是（ C） A．预测和决策 B．控制和考核 C．反映和监督 D．分析和判断 2．会计主体是指会计所服务的（ A ） A．特定单位 B．投资者 C．债权人 D．管理当局 3．凡支出的效果与几个会计年度相关的，应作为（ C ） A．营业外支出 B．收益性支出 C．资本性支出 D．税后利润支出 4．某项经济业务使固定资产和实收资本同时增加，该项经济业务应表述为（ D ）A．购入全新的固定资产 B．出售全新的固定资产 C．用固定资产对外投资 D．接受投资人的固定资产投资 5．对应收账款计提坏账准备的依据是（ D ） A．客观性原则 B．划分资本性支出和收益性支出原则 C．及时性原则 D．谨慎性原则 6．把账户分为借贷两方，哪一方记增加数，哪一方记减少数，要根据（ D ） A．记账规则 B．记账形式 C．核算方法 D．账户反映的经济内容 7．标明某项经济业务应借、应贷账户及其金额的记录称为（ c ） A．记账凭证 B．记账方法 C．会计分录 D．会计方法 8．将会计凭证划分为原始凭证和记账凭证两大类的依据是（ C ） A．填制的时间 B．填制的方法 C．填制的程序和用途 D．凭证反映的经济内容 9．在一定时期内连续记载许多同类经济业务的会计凭证，称为（ B ） A．原始凭证汇总表 B．累计凭证 C．汇总凭证 D．复式凭证 10．在采用收款凭证、付款凭证和转账凭证的情况下，涉及到现金和银行存款之间的划转业务，按规定（ B ） A．只填收款凭证 B．只填付款凭证 C．既填收款凭证又填付款凭证 D．只填转账凭证 11．平行登记法是指同一项经济业务在（ B ） A．汇总凭证与有关账户之间登记 B．各有关总分类账户中登记 C．各有关明细分类账户中登记 D．总账及其所属明细账户之间登记 12．在结账之前，如果发现账簿记录有错误，而记账凭证填制正确，更正时可用（ D ） A．红字更正法 B．划线更正法 C．补充登记法 D．更换账页法 13．银行存款清查的方法是（ C ） A．实地盘点法 B．技术推算 C．与银行核对账目 D．函证核对法 14．总括反映企业在一定会计期间内利润实际形成情况的会计报表，称为（ B ） A．资产负债表 B．利润表 C．利润分配表 D．现金流量表 15．年度会计报表的保管期限为（ D ）
. . 一、填空题（每题1分，共10分） 1．不同记账程序的最大区别在于（ ）；其中，根据科目汇总表直接登记的记账程序是 （ ） 。 2．（ ）不论采用何种形式，具有多少种类，它与原始凭证的本质区别在于它载有会计分录。 3．在古代会计阶段，我国人民在单式簿记的结账和报账方面做出了贡献，其突出的成就是发明了（ ）的结账与报账的方法。 4．确认期末存货结存数量有两种基本方法，它们是（ ）和（ ）。 5．“固定资产”账户始终反映固定资产的（ ），固定资产转移价值则通过 （ ）账户反映。 6．在“T ”字型账户中，记入借方或贷方的增加数或减少数，不论它是由多少经济业务所形成，在会计上统称为（ ），按照记入方向的不同，它还可进一步分为 （ ）和 （ ）。 7．在制造业，生产费用按经济用途进行分类，称之为成本项目。成本项目一般包括 （ ）、（ ）和 （ ）。 8．股份发行股票时，无论是溢价还是折价发行，都应按照股票的票面价值记录（ ）账户。 9．生产费用按与产品成本计算对象的关系可分为直接费用和间接费用。其中，直接费用（ ）计入某种产品的生产成本，间接费用则需（ ）计入某种产品的生产成本。 10．会计分录按照涉及总分类账户的多少可分为（ ）和（ ）两种。 二、单项选择题（每题1．5分，共15分） 1．存货采用先进先出法计价，在存货物价上涨的情况下，将会使企业的( )。 A ．期末存货升高，当期利润减少 厦门大学《会计学原理》课程试卷 管 理 学院 系 0 9年级 主考教师：苏新龙、黄海玉、叶少琴 试卷类型：A 卷
B．期末存货升高，当期利润增加 C．期末存货降低，当期利润增加 D．期末存货降低，当期利润减少 2．采用借贷记账法，账户哪方记增加，哪方记减少，取决于（）。 A．企业习惯的记法 B．每个账户的基本性质 C．借方记增加，贷方记减少的规则 D．贷方记增加，借方记减少的规则 3．在存货发出成本的计价方法中，（）是我国新《企业会计准则》不允许采用的。 A.先进先出法 B.后进先出法 C.加权平均法 D.个别认定法 4．某企业5月初有在产品10 000元，产成品12 000元；5月份发生的直接生产和制造费用60 000元，完工入库产成品65 000元，发出用于销售的产成品64 000元；6月份发生的直接生产和制造费用100 000元，6月份完工的产成品全部验收入库，6月份发出用于销售的产成品95 000元，6月末有在产品10 000元，则6月末有产成品( )元。 A.10 000 B.11 000 C.12 000 D.13 000 5．假定企业按月确认利息费用，本月末企业支付上月短期银行借款利息费用1 000元，同时，企业确认短期银行借款在本月又产生应支付的利息800元，则本月企业按照权责发生制和收付实现制应确认的利息费用分别是（）。 A.1000，1000 B.1000，800 C.800，1000 D.800，800 6．损益表中列示的项目不包括（）。 A.销售费用 B.管理费用 C.财务费用 D.制造费用 7．企业宣布发放现金股利对资产负债表恒等式的影响是（）。 A.资产减少同时所有者权益减少 B.一种所有者权益转化为另一种所有者权益 C.所有者权益减少同时负债增加 D.对资产、负债和所有者权益不产生影响 8．以下账簿需要采用数量金额格式的是（）。 A.应收账款总分类账簿 B.应收账款明细分类账簿 C.银行存款日记账簿 D.库存商品明细分类账簿 9．下列费用不应计入产品成本，而应列作期间费用的有（）。 A. 直接材料费用 B. 直接人工费用 C. 车间间接费用 D. 厂部企业管理部门的费用 10．3日，群贤公司销售A产品40件给白云公司，单价2 000元，计80 000元(假设增值税款忽略不计)，给白云公司的付款条件是2/10，1/30，n/45。6日，白云公司致电群贤公司，称3日所发货物中，A产品有5件存在严重质量问题并要求退货，群贤公司同意予以退货。
检测检测技术技术技术 综合 题 必看！！！！ 一 判断题 1. 真值是指一定的时间及空间条 某物理 体现的真 数值 真值是 客观 在的 而 是可以测 的 错 2. 涡流传感器一般采用高频透射式或 频 射式两种方式 行测 错 3. 能够测 移和速度的检测原理都可用于 速度和振动的测 对 4. 红外图 传感器通常由红外敏感元 和电子扫 电路 成 对 5. 黑体是指对辐射到它 面的辐射能 全部吸收的物体 对 6. 幅射式液 计由辐射源 接收器和测 仪表 成 对 7. 在 线作用 物体的导电性能发生 化 引起电阻率或电导改 的现 象 内 电效应 对 8. 测温法液 计 要由温度传感器 信号处理电路和液 显示电路构成 对 9. 纤的 心是由 射率较大的纤芯和 射率较小的包层构成的 层同心 圆柱结构 对 10. 节流式流 计由节流装置 引压管路 阀 和差压计 成 对 11. 际测 中 精密度高 准确度 一定高 因仪表本身可以 在较大的 系统误差 之 如果准确度高 精密度 一定高 对 12. 传感器 性敏感元 的固有频率越高 则传感器的灵敏度越 线性度
越差 错 13.精确度是 映测 仪表优良程度的综合指标 错 14.选用仪表时 一般使 最好能工作在 小于满刻度值1/3的 域 错 15.在相同条 多次重复测 同一被测参 时 测 误差的大小 符号均 无规律 化 类误差 系统误差 错 16.传感器的传感元 通常情况 直接感 被测 对 17.应 片的基长越长 则应 片的动态特性越好 错 18. 磁阻式电感传感器属于互感型的电感传感器 错 19.压电式传感器 有体 小 结构简单等优点 适合于频率较 的被测 的测 甚 是静态 的测 错 20.作 温度补偿的应 片应和工作应 片作相邻桥臂 分别贴在 被测试 相同的置于同一温度场的材料 对 选择题 二 单项 单项选择题 1.非接触式温度传感器测 温度的方法是 D A 热辐射B热传导 C 电效应D热辐射和 电检测 2.涡流式传感器 可测 C A 移B厚度C温度D 振动 3.最常用的测 角 移的电容是 A A 板型B圆筒型C 介质D 长容栅 4.电感式传感器改善性能 考虑的因素是 D A 损耗 题B温度误差C 点剩余电压D 线性度 5.磁栅式 移传感器 可以用于测 D A 线 移B角 移C速度D 噪声 6. D 角速度传感器是利用压电晶体的压电效应工作
2013年中级财务管理全真模拟测试题 一、单项选择题（本类题共25题，每小题1分，共25分，每小题备选答案中，只有一个符合题意的正确答案。请将选定的答案，按答题卡要求，用2B铅笔填涂答题卡中题号1至25信息点。多选、错选、不选均不得分） 1.可以使信息传递与过程控制等的相关成本得以节约，并能大大提高信息的决策价值与利用效率的财务管理体制是（）。 A.集权型 B.分权型 C.集权和分权相结合型 D.M型 2.下列财务管理目标中，有利于企业长期稳定的发展，能够体现合作共赢价值理念的是（）。 A.相关者利益最大化 B.股东财富最大化 C.企业价值最大化 D.利润最大化 3.在协调所有者与经营者矛盾的方法中，通过所有者来约束经营者的方法是（）。 A.解聘 B.接收 C.股票期权 D.绩效股 4.某企业于每半年末存入银行10000元，假定年利息率为6%，每年复利两次。已知（F/A，3%，5）= 5.3091，（F/A，3%，10）=11.464，（F/A，6%，5）=5.6371，（F/A，6%，10）=13.181，则第5年末的本利和为（）元。 A.53091 B.56371 C.114640 D.131810 5.当股票投资必要收益率等于无风险投资收益率时，β系数应（）。 A.大于1 B.等于1 C.小于1 D.等于0 6.进行混合成本分解时，合同确认法要配合下列哪种方法应用（）。 A.回归分析法 B.账户分析法 C.工业工程法 D.高低点法 7.下列预算中，不属于总预算内容的是（）。 A.现金预算 B.销售预算 C.预计利润表 D.预计资产负债表 8.不受现有费用项目和开支水平限制，并能够克服增量预算方法缺点的预算方法是（）。 A.弹性预算方法 B.固定预算方法 C.零基预算方法 D.滚动预算方法 9.在下列各项中，能够同时以实物量指标和价值量指标分别反映企业经营收入和相关现金收支的预算是（）。
会计学原理期末考试题（B卷） 1、单项选择题（每题1分，共20分） 1．下列不属于会计信息质量基本要求的是（）。 A.可靠性原则 B.谨慎性原则 C.货币计量原则 D.可比性原则 2．计提坏账准备是体现（）要求。 A.可靠性原则 B.谨慎性原则 C.配比原则 D.相关性原则 3．某企业期初资产总额100000元，负债总额40000元，所有者权益总额60000元，本期取得收入30000元，发生费用20000元，负债总额不变，则期末资产总额为（）。A．130,000B．110,000C．80,000D．70,000 4．下列引起资产和负债同时增加的经济业务是（）。 A．以银行存款偿还银行借款B．收回应收账款存入银行C．购进材料一批货款未付D．以银行借款偿还应付账款 5．所有者权益是企业投资者对企业净资产的所有权，在数量上等于() A．全部资产减去全部所有者权益B．全部资产减去全部负债 C．全部净资产减去全部所有者权益D．全部净资产减去全部负债 6．下列各项中()在同一方向。 A．减少额和贷方发生额B．增加额和贷方发生额 C．增加额和余额D．贷方发生额和余额 7．下列各项中，属于资产类会计科目的是（）。 Ａ．应付账款Ｂ．应收账款Ｃ．本年利润Ｄ．财务费用 8．下列各项中，属于反映企业所有者权益类账户的有()。 A．资本公积B．固定资产C．短期借款D．生产成本 9．下列各项中，不属于资产类账户的有（）。 Ａ．银行存款B．原材料C．实收资本D．应收账款 10.下列各项中属于流动资产的是（）。 A．库存现金B．运输设备C．专利权D．厂房 11．企业计提短期借款利息时，应贷记的账户是（）。 A．“银行存款”B．“应付利息”C．“库存现金”D．“财务费用” 12．预付给供应单位材料货款，应将其视为一种（）。 A．负债B．所有者权益C．收入D．资产
会计学原理期末考试题（A卷） 一、单项选择题（每题1分，共20分） 1．下列不属于会计信息质量基本要求的是（）。 A. 可靠性原则 B. 谨慎性原则 C. 货币计量原则 D. 可比性原则 2．计提坏账准备是体现（）要求。 A. 可靠性原则 B. 谨慎性原则 C. 配比原则 D. 相关性原则 3．某企业期初资产总额100 000元，负债总额40 000元，所有者权益总额60 000元，本期取得收入30 000元，发生费用20 000元，负债总额不变，则期末资产总额为（）。 A．130,000 B．110,000 C．80,000 D．70,000 4．下列引起资产和负债同时增加的经济业务是（）。 A．以银行存款偿还银行借款 B．收回应收账款存入银行 C．购进材料一批货款未付 D．以银行借款偿还应付账款 5．所有者权益是企业投资者对企业净资产的所有权，在数量上等于 ( ) A．全部资产减去全部所有者权益 B．全部资产减去全部负债 C．全部净资产减去全部所有者权益 D．全部净资产减去全部负债 6．下列各项中( )在同一方向。 A．减少额和贷方发生额 B．增加额和贷方发生额 C．增加额和余额 D．贷方发生额和余额 7．下列各项中，属于资产类会计科目的是（）。 A．应付账款 B．应收账款 C．本年利润 D．财务费用 8．下列各项中，属于反映企业所有者权益类账户的有( )。 A．资本公积 B．固定资产 C．短期借款 D．生产成本 9．下列各项中，不属于资产类账户的有（）。 A．银行存款 B．原材料 C．实收资本 D．应收账款 10．预付给供应单位材料货款，应将其视为一种（）。 A．负债 B．所有者权益 C．收入 D．资产 11．企业生产的产品完工入库后，应将其生产成本转为（）。 A．主营业务成本 B．本年利润 C．库存商品 D．营业外支出 12．企业期末结转已销产品的生产成本时，应（）。 A．借记“库存商品”账户 B．借记“本年利润”账户 C. 借记“主营业务成本”账户 D．借记“生产成本”账户