USCPA2014考试真题-FAR-5

2014年注册会计师（财务成本管理）真题试卷(题后含答案及解析) 题型有：1. 单项选择题 2. 多项选择题 4. 计算分析题 5. 综合题单项选择题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最正确的答案，在答题卡相应位置上用2B铅笔填涂相应的答案代码。

答案写在试题卷上无效。

1．对股票期权价值影响最重要的因素是( )。

A．股票价格B．无风险利率C．执行价格D．股票价格的波动性正确答案：D解析：在期权估价过程中，价格的变动性是最重要的因素，而股票价格的波动率代表了价格的变动性。

2．如果股票价格的变动与历史股价相关，资本市场( )。

A．无效B．强势有效C．弱势有效D．半强势有效正确答案：A解析：资本的有效性可以划分为三个层次：强势有效市场、半强势有效市场、弱势有效市场，此外还有一个不同于有效市场的市场——无效市场。

其中，弱势有效市场：如果有关证券的历史资料对证券的价格变动没有任何影响，则说明证券市场达到弱势效率；如果有关证券市场的历史资料对证券的价格变动仍然有影响，则证券市场未达到弱势效率(无效市场)。

3．甲公司2013年税后利润1000元，年初未分配利润200万元，按10％计提法定盈余公积，预计2014年需要新增筹资资金5007Y元，目标资本结构为4／6(债务／权益)，公司执行剩余股利分配政策，2013年可供分配现金股利为( )万元。

A．700B．600C．800D．900正确答案：B解析：2013年可供分配现金股利=1000—500×(1—40％)=700(万元)。

4．已知某产品的变动制造费用实际分配率为4元／小时，标准分配率为3元／小时，实际耗费工时为250小时，则变动制造费用的耗费差异是( )元。

A．250B．150C．300D．125正确答案：A解析：变动制造费用耗费差异=实际工时×(变动制造费用实际分配率一变动制造费用标准分配率)=(4—3)×250=250(元)。

美国CPA考试FAR财务会计与报告历年真题精选及详细解析1107-911.According to the FASB conceptual framework, which of the following attributes would not be used to measure inventory?a.Present value of future cash flows.b.Replacement cost.c.Historical cost. realizable value.答案：A2. Gar Co. factored its receivables without recourse with Ross Bank. Gar received cash as a result of this transaction, which is best described as a:a.Sale of Gar\'s accounts receivable to Ross, with the risk ofuncollectible accounts retained by Gar.b.Loan from Ross to be repaid by the proceeds from Gar\'s accounts receivable.c.Sale of Gar\'s accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.d.Loan from Ross collateralized by Gar\'s accounts receivable.答案：C3. On Merf\'s April 30, 1993, balance sheet a note receivable was reported as a noncurrent asset and its accrued interest for eight months was reported as a current asset. Which of the following terms would fit Merf\'s note receivable?a.Principal and interest are due December 31, 1993.b.Principal is due August 31, 1994, and interest is due August 31, 1993, and August 31, 1994.c.Both principal and interest amounts are payable on December 31, 1993, and December 31, 1994.d.Both principal and interest amounts are payable on August 31, 1993, and August 31, 1994.答案：B4.According to the FASB and IASB conceptual frameworks, the primary users of financial reports include all of the following, except:a. Regulators.b. Lenders.c. Creditors.d. Investors.答案：A5. Gar Co. factored its receivables without recourse with Ross Bank. Gar received cash as a result of this transaction, which is best described as a:a. Loan from Ross collateralized by Gar\'s accounts receivable.b. Sale of Gar\'s accounts receivable to Ross, with the risk of uncollectible accounts transferred to Ross.c. Sale of Gar\'s accounts receivable to Ross, with the risk of uncollectible accounts retained by Gar.d. Loan from Ross to be repaid by the proceeds from Gar\'s accounts receivable.答案：B。

2014年全国硕士研究生入学统一考试管理类专业硕士学位联考英语试卷Section I Use of EnglishDirections:Read the following text. Choose the best word(s) for each numbered blank and mark A, B, C or D on ANSWER SHEET 1. (10 points)Thinner isn’t always better. A number of studies have _1_ that normal-weight people are in fact at higher risk of some diseases compared to those who are overweight. And there are health conditions for which being overweight is actually _2_. For example, heavier women are less likely to develop calcium deficiency than thin women. _3_, among the elderly, being somewhat overweight is often an _4_ of good health.Of even greater _5_ is the fact that obesity turns out to be very difficult to define. It is often _6_body mass index, or BIMI _7_ body mass divided by the square of height. An adult with a BIMI of 18 to 25 is often considered to be normal weight. Between 25 to 30 is overweight. And over 30 is considered obese. Obesity, _8_ can be divided into moderately obese, severely obese, and very severely obese.While such numerical standards seem _9_, they are not. Obesity is probably less a matter of weight than body fat. Some people with a high BMI are in fact extremely fit. _10_ others with a low BMI may be in poor _11_. For example, many collegiate and professional football players _12_ as obese, though their percentage body fat is low. Conversely, someone with a small frame may have high body fat but a _13_ BMI.Today we have a(n) _14_ to label obesity as a disgrace. The overweight are sometimes _15_ in the media with their faces covered. Stereotypes _16_ with obesity include laziness, lack of will power, and lower prospects for success. Teachers, employers, and health professionals have been shown to harbor biases against the obese. _17_ very young children tend to look down on the overweight, and teasing about body build has long been a problem in schools.Negative attitudes toward obesity, _18_ in health concerns have stimulated a number of anti-obesity _19_, My own hospital system has banned sugary drinks from its facilities. Many employers have instituted weight loss and fitness initiatives, Michelle Obama has launched a high-visibility campaign _20_ childhood obesity, even claiming that it represents our greatest national security threat!1. [A] denied [B] conduced [C] doubled [D] ensured2. [A] protective [B] dangerous [C] sufficient [D]troublesome3. [A] Instead [B] However [C] Likewise [D] Therefore4. [A] indicator [B] objective [C] origin [D] example5. [A] impact [B] relevance [C] assistance [D] concern6. [A] in terms of [B] in case of [C] in favor of [D] in respects of7. [A] measures [B] determines [C] equals [D] modifies8. [A] in essence [B] in contrast [C] in turn [D] in part9. [A] complicated [B] conservative [C] variable [D] straightforward10. [A] so [B] unlike [C] since [D] unless11. [A] shape [B] spirit [C] balance [D] taste12. [A] start [B] quality [C] retire [D] stay13. [A] strange [B] changeable [C] normal [D] constant14. [A] option [B] reason [C] opportunity [D] tendency15. [A] employed [B] pictured [C] imitated [D] monitored16. [A] compared [B] combined [C] settled [D] associated17. [A] Even [B] Still [C] Yet [D] Only18. [A] despised [B] corrected [C] ignored [D] grounded19. [A] discussions [B] businesses [C] policies [D] studies20. [A] for [B] against [C] with [D] withoutSection II Reading ComprehensionPart ADirections:Read the following four passages. Answer the questions below each passage by choosing A, B, C or D. Mark your answers on ANSWER SHEET 1. (40 points)Text 1What would you do with $559m? This is now a question for Gloria Mackenzie, an 84-year-old widow who recently emerged from her small, un-roofed house in Florida to collect the biggest undivided lottery jackpot in history. If she hopes her new-found fortune will yield lasting feelings or fulfillment. She could do worse than read Happy Money by Elizabeth Dunn and Michael Norton.These two academics use an array of behavioral research to show that the most rewarding ways to spend money can be counterintuitive. Fantasies of great wealth often involve visions of fancy cars and extravagant homes. Yet satisfaction with these maternal purchases wears off fairly quickly. What was Once exciting and new becomes old hat; regret creeps in, It is far better to spend money on experiences, say Ms Dun and Mr. Norton, like interesting trips, unique meals or even going to the cinema. These purchases often become more valuable with time–as stones or memories-particularly if they involve feeling more connected toothers.This slim volume is packed with tips to help wage slaves as well as lottery winners get the most “happiness bang for your buck.”It seems most people would be better off if they could shorten their commutes to work, spend more time with friends and family and less of it watching television (something the average American spends a whopping two months a year doing, and is hardly jollier for it). Buying gifts or giving to charity is often more pleasurable than purchasing things for oneself, and luxuries are most enjoyable when they are consumed sparingly. This is apparently the reason McDonald’s restricts the availability of its popular McRib-a marketing trick that has turned the pork sandwich into an object of obsession.Readers of Happy Money are clearly a privileged lot, anxious about fulfilment, not hunger. Money may not quite buy happiness, but people in wealthier countries are generally happier than those in poor ones. Yet the link between feeling good and spending money on others can be seen among rich and poor people around the world. and scarcity enhances the pleasure of most things for most people. Not everyone will agree with the authors’ policy ideas, which range from mandating more holiday time to reducing tax incentives for American homebuyers, But most people will come away from this book believing it was money well spent.21. According to Dumn and Norton, which of the following is the most rewarding purchase?[A] A big house.[B] A special tour.[C] A stylish car.[D] A rich meal.22. The author’s attitude toward Americans’ watching TV is.[A] critical[B] supportive[C] sympathetic[D] ambiguous23. Macrib is mentioned in paragraph 3 to show that .[A] consumers are sometimes irrational[B] popularity usually comes after quality[C] marketing tricks are after effective[D] rarity generally increases pleasure24. According to the last paragraph, Happy Money .[A] has left much room for readers’ criticism[B] may prove to be a worthwhile purchase[C] has predicted a wider income gap in the us[D] may give its readers a sense of achievement25. This text mainly discusses how to .[A] balance feeling good and spending money[B] spend large sums of money won in lotteries[C] obtain lasting satisfaction from money spent[D] become more reasonable in spending on luxuriesText 2An article in Scientific American has pointed out that empirical research says that, actually, you think you're more beautiful than you are. We have a deep-seated need to feel good about ourselves and we naturally employ a number of self-enhancing (to use the psychological terminology) strategies to achieve this. Social psychologists have amassed oceans of research into what they call 70% of us rate ourselves as above average in leadership, 93% in driving (across the ages and genders ) and 85% at getting on well others-all obviously statistical impossibilities.We rose-tint our memories and put ourselves into self-affirming situations. We become defensive when criticized, and apply negative stereotypes to others to boost our own esteem. We strut around thinking we’re hot stuff.Psychologist and behavioral scientist Nicholas Epley oversaw a key study into self-enhancement and attractiveness. Rather than have people simply rate their beauty compared with others, he asked them to identify an original photograph of themselves from a lineup including versions that had been morphed to appear more and less attractive. Visual recognition, reads the study, is “an automatic psychological process, occurring rapidly and intuitively with little or no apparent conscious deliberation”.If the subjects quickly chose a falsely flattering image-which most did-they genuinely believed it was really how they looked.Epley found no significant gender difference in responses. Nor was there any evidence that those who self-enhanced the most (that is, the participants who thought the most positively doctored pictures were real) were doing so to make up for profound insecurities. In fact, those who thought that the images higher up the attractiveness scale were real directly corresponded with those who showed other markers for having higher self-esteem. “I don’t think the findings that we have are any evidence of personal delusion,”says Epley. “It’s a reflection simply of people generally thinking well of themselves.” If you are depressed, you won’t be self-enhancing.Knowing the results of Eplet’s study, it makes sense that manypeople hate photographs of themselves so viscerally — on one level, they don’t even recognize the person in the picture as themselves. Facebook, therefore, is a self-enhancer’s paradise, where people can share only the flukiest of flattering photos, the cream of their wit style Beauty, intellect and lifestyles. It’s not that people’s profiles are dishonest, says Catalina Toma of Wisconsin-Madison University, “but they portray an idealized version of themselves”. (People are much more likely to out-and-out lie on dating websites, to an audience of strangers.)26. According to the first paragraph, social psychologists have found that .[A] our self-ratings are unrealistically high[B] illusory superiority is baseless effect[C] our need for leadership is unnatural[D] self-enhancing strategies are ineffective27. Visual recognition is believed to be people’s .[A] rapid watching[B] conscious choice[C] intuitive response[D] automatic self-defense28. Epley found that people with higher self-esteem tended to .[A] underestimate their insecurities[B] believe in their attractiveness[C] cover up their depressions[D] oversimplify their illusions29. The word “viscerally” (Line 2, Para.6) is closest in meaning to .[A] instinctively[B] occasionally[C] particularly[D] aggressively30. It can be inferred that Facebook is self-enhancer’s paradise because people can .[A] present their dishonest profiles[B] define their traditional life styles[C] share their intellectual pursuits[D] withhold their unflattering sidesText 3The concept of man versus machine is at least as old as the industrial revolution, but this phenomenon tends to be most acutely felt during economic downturns and fragile recoveries. And yet, it would be a mistake to think we are right now simply experiencing the painful side ofa boom and bust cycle. Certain jobs have gone away for good, outmoded by machines. Since technology has such an insatiable appetite for eating up human jobs, this phenomenon will continue to restructure our economy in ways we can’t immediately foresee.When there is exponential improvement in the price and performance of technology, jobs that were once thought to be immune from automation suddenly become threatened. This argument has attracted a lot of attention, via the success of the book Race against the Machine, by Erik Brynjolfsson and Andrew McAfee, who both hail from MIT’s Center for Digital Business.This is a powerful argument, and a scary one. And yet, John Hagel, author of The Power of Pull and other books, says Brynjolfsson and McAfee miss the reason why these jobs are so vulnerable to technology in the first place.Hagel says we have designed jobs in the U.S. that tend to be “tightly scripted”and “highly standardized”ones that leave no room for “individual initiative or creativity.” In short, these are the types of jobs that machines can perform much better at than human beings. That is how we have put a giant target sign on the backs of American workers, Hagel says.It’s time to reinvent the formula for how work is conducted, sincewe are still relying on a very 20th century notion of work, Hagel says. In our rapidly changing economy, we more than ever need people in the workplace who can take initiative and exercise their imagination “to respond to unexpected events.”That’s not something machines are good at. They are designed to perform very predictable activities.As Hagel notes, Brynjolfsson and McAfee indeed touched on this point in their book. We need to reframe race against the machine as race with the machine. In other words, we need to look at the ways in which machines can augment human labor rather than replace it. So then the problem is not really about technology, but rather, “how do we innovate our institutions and our work practices?”31. According to the first paragraph, economic downturns would .[A] ease the competition of man vs. machine[B] highlight machines’ threat to human jobs[C] provoke a painful technological revolution[D] outmode our current economic structure32. The authors of Race Against the Machine argue that .[A] technology is diminishing man’s job opportunities[B] automation is accelerating technological development[C] certain jobs will remain intact after automation[D] man will finally win the race against machine33. Hagel argues that jobs in the U.S. are often .[A] performed by innovative minds[B] scripted with an individual style[C] standardized without a clear target[D] designed against human creativity34. According to the last paragraph, Brynjolfsson and McAfee discussed .[A] the predictability of machine behavior in practice[B] the formula for how work is conducted efficiently[C] the ways machines replace human labor in modern times[D] the necessity of human involvement in the workplace35. Which of the following could be the most appropriate title for the text?[A] How to Innovate Our Work Practices[B] Machines will Replace Human Labor[C] Can We Win the Race Against Machines[D] Economic Downturns Stimulate InnovationsText 4When the government talks about infrastructure contributing to the economy the focus is usually on roads, railways, broadband and energy.Housing is seldom mentioned.Why is that? To some extent the housing sector must shoulder the blame. We have not been good at communicating the real value that housing can contribute to economic growth. Then there is the scale of the typical housing project. It is hard to jostle for attention among multibillion-pound infrastructure projects, so it is inevitable that the attention is focused elsewhere. But perhaps the most significant reason is that the issue has always been so politically charged. This government does not want to see a return to large-scale provision of council housing, so it is naturally wary of measures that will lead us down that route.Nevertheless, the affordable housing situation is desperate. Waiting lists increase all the time and we are simply not building enough new homes.The comprehensive spending review offers an opportunity for the government to help rectify this. It needs to put historical prejudices to one side and take some steps to address our urgent housing need.There are some indications that it is preparing to do just that. The communities minister, Don Foster, has hinted that George Osborne may introduce more flexibility to the current cap on the amount that local authorities can borrow against their housing stock debt. The cap, introduced in 2012 as part of the Housing Revenue Account reform, hasbeen a major issue for the sector. Evidence shows that 60,000 extra new homes could be built over the next five years if the cap were lifted, increasing GDP by 0.6%.Ministers should also look at creating greater certainty in the rental environment, which would have a significant impact on the ability of registered providers to fund new developments from revenues.Finally, they should look at the way in which public sector land is released. Currently up-front payments are required, putting a financial burden on the housing provider. A more positive stimulus would be to encourage a system where the land is made available and maintained as a long-term equity stake in the project.But it is not just down to the government. While these measures would be welcome in the short term, we must face up to the fact that the existing £4.5bn programme of grants to fund new affordable housing, set to expire in 2015, is unlikely to be extended beyond then. The Labour party has recently announced that it will retain a large part of the coalition's spending plans if it returns to power. The housing sector needs to accept that we are very unlikely to ever return to the era of large-scale public grants. We need to adjust to this changing climate. This means that affordable housing specialists like Wates Living Space have to create a whole new way of working in partnership with registered providers. Wehave to be prepared to take on more of the risk during the development phase, driving down the cost to deliver high-quality affordable housing and, most importantly, developing alternative funding models to help achieve this.While the government's commitment to long-term funding may have changed, the very pressing need for more affordable housing is real and is not going away. The comprehensive spending review provides the opportunity to start moving us in the right direction - stimulating investment in new supply and quickly delivering tangible benefits to local economies. It also helps create the space to develop a long-term sustainable strategy for housing.36. The author believes that the housing sector .[A] has attracted much attention[B] has lost its real value in economy[C] shoulders too much responsibility[D] involves certain political factors37. It can be learned that affordable housing has .[A] suffered government biases[B] increased its home supply[C] offered spending opportunities[D] disappointed the government38. According to Paragraph 5, George Osborne may .[A] prepare to reduce housing stock debt[B] release a lifted GDP growth forecast[C] allow greater government debt for housing[D] stop local authorities from building homes39. It can be inferred that a stable rental environment would .[A] lower the costs of registered providers[B] relieve the minister of responsibilities[C] contribute to funding new developments[D] lessen the impact of government interference40. The author believes that after 2015, the government may .[A] implement more policies to support housing[B] stop generous funding to the housing sector[C] renew the affordable housing grants programme[D] review the need for large-scale public grantsPart BDirections:Read the following text and answer questions by finding information from the right column that corresponds to each of the marked detailsgiven in the left column. There are two extra choices in the left column. Mark your answers on ANSWER SHEET 1. (10 points)Emerging in the late Sixties and reaching a peak in the Seventies, Land Art was one of a range of new forms, including Body Art, Performance Art, Action Art and Installation Art, which pushed art beyond the traditional confines of the studio and gallery. Rather than portraying landscape, land artists used the physical substance of eland itself as their medium.The British land artist, typified by Richard Long’s piece, was not only more domestically scaled, but a lot quirkier than its American counterpart. Indeed, while you might assume that an exhibition of Land Art would consist only of records of works rather than the works themselves, Long’s photograph of his work is the work. Since his “action” is in the past the photograph is its sole embodiment.That might seem rather an obscure point, but it sets the tone for an exhibition that contains a lot of black-and-white photographs and relatively few natural objects.Long is Britain’s best-known Land Artist and his Stone Circle, a perfect ring of purplish rocks from Portishead beach laid out on the gallery floor, represents the elegant, rarefied side of the form. The BoyleFamily, on the other hand, stands for its dirty, urban aspect. Comprising artists Mark Boyle and Joan Hills and their children, they recreated random sections of the British landscape on gallery walls. Their Olaf Street Study, a square of brick-strewn waste ground, is one of the few works here to embrace the mundanity that characterizes most of our experience of the landscape most of the time.Parks feature, particularly in the earlier works, such as John Hilliard’s very funny. Across the Park, in which a long-haired stroller is variously smiled at by a pretty girl and unwittingly assaulted in a sequence of images that turn out to be different parts of the same photograph.Generally however British land artists preferred to get away from towns, gravitating towards landscapes that are traditionally considered beautiful such as the Lake District or the Wiltshire Downs. While it probably wasn’t apparent at the time, much of this work is permeated by a spirit of romantic escapism that the likes of Wordsworth would have readily understood. Derek Jarman’s yellow-tinted film Towards Avebury, a collection of long, mostly still shots of the Wiltshire landscape, evokes a tradition of English landscape painting stretching from Samuel Palmer to Paul Nash.In the case of Hamish Fulton, you can’t help feeling that the Scottishartist has simply found a way of making his love of walking pay. A typical work, such as Seven Days, consists of a single beautiful black-and-white photograph taken on an epic walk, with the mileage and number of days taken listed beneath. British Land Art as shown in this well selected, but relatively modestly scaled exhibition wasn’t about imposing on the landscape, more a kind of landscape-orientated light conceptual art created passing through. It had its origins in the great outdoors, but the results were as gallery-bound as the paintings of Turner and Constable.Section III Translation46. Directions:Translate the following text from English into Chinese. Write your translation on ANSWER SHEET. (15 points)Most people would define optimism as being endlessly happy, with a glass that’s perpetually half full. But that’s exactly the kind of false cheerfulness that positive psychologists wouldn’t recommend. “Healthy optimism means being in touch with reality,”says Tal Ben-Shahar, a Harvard professor. According to Ben-Shahar, realistic optimists are those who make the best of things that happen, but not those who believe everything happens for the best.Ben-Shahar uses three optimistic exercises. When he feels down- say, after giving a bad lecturehe grants himself permission to be human. He reminds himself that not every lecture can be a Nobel winner; some will be less effective than others. Next is reconstruction. He analyzes the weak lecture, learning lessons for the future about what works and what doesn’t. Finally, there is perspective, which involves acknowledging that in the grand scheme of life, one lecture really doesn’t matter.Section IV WritingPart A47. Directions:Suppose you are going to study abroad and share an apartment with John,a local student. Write him an email to1) tell him about your living habits, and2) ask for advice about living there.You should write about 100 words on ANSWER SHEET 2.Do not sign your own name at the end of the letter. Use “Li Ming”instead.Do not write your address. (10 points)Part B48. Directions:Write an essay based on the following chart. In your essay, you should1) interpret the chart, and2) give your comments.You should write at least 150 words.Write your essay on ANSWER SHEET 2. (15 points)2014年全国硕士研究生入学统一考试管理类专业硕士学位联考英语试卷答案Section I Use of English1. [B] concluded2. [A] protective3. [C] Likewise4. [A] indicator5. [D] concern6. [A] in terms of7. [C] equals8. [C] in turn9. [D] straightforward10. [B] while11. [A] shape12.[B] quality13. [C] normal14. [D] tendency15. [B] pictured16. [D] associated17. [A] Even18. [D] grounded19. [C] policies20. [B] againstSection II Reading Comprehension21. According to Dumn and Norton, which of the following is the most rewarding purchase?[B]A special tour22. The author’s attitude toward Americans’ watching TV is[A]critical23. Macrib is mentioned in paragraph 3 to show that[D]rarity generally increases pleasure24. According to the last paragraph, Happy Money[B]may prove to be a worthwhile purchase25. This text mainly discusses how to26. According to the first paragraph, social psychologist have found that ______.[A] our self-ratings are unrealistically high27. Visual recognition is believed to be people’s______[C] intuitive response28. Epley found that people with higher self-esteem tended to______[B] believe in their attractiveness29. The word "Viscerally"(Line 2,para.5) is closest in meaning to_____.[A]instinctively30. It can be inferred that Facebook is self-enhancer’s paradise because people can _____.[D] withhold their unflattering sides31. According to the first paragraph, economic downturns would _____.[B]highlight machines’ threat to human jobs32. The authors of Race Against the Machine argue that _____.[A]technology is diminishing man’s job opportunities33. Hagel argues that jobs in the U.S. are often _____.[D]designed against human creativity34. According to the last paragraph, Brynjolfsson and McAfee discussed _____.[D] the formula for how work is conducted efficiently35. Which of the following could be the most appropriate title for the text?[C]Can We Win the Race Against Machines36. The author believes that the housing sector______.[D]involves certain political factors37. It can be learned that affordable housing has_____.[A]suffered government biases38. According to Paragraph 5, George Osborne may _____.[C]allow greater government debt for housing39. It can be inferred that a stable rental environment would _____.[C]contribute to funding new developments40. The author believes that after 2015, the government may _____.[B]stop generous funding to the housing sector41.Stone Cirele[D]represents the elegance of the British land art.42.Olaf Street Study[E]depicts the ordinary side of the British land art.43.Across the Park[G]contains images from different parts of the same photograph.44.Towards Avebury[C]reminds people of the English landscape painting tradition.45.Seven Days[A]originates from a long walk that the artist took.Section III Translation大多数人认为乐观主义就是无休止的开心，就像在看到一个装了一半水的杯子的时候，会认为还差半杯就满了，而非空了一半。

2014年注册会计师专业阶段考试《经济法》试题及答案(考生部分回忆版)一、单选题1.下列关于外国投资者并购境内企业安全审查的表述中，符合涉外投资法律制度规定的是( )。

A.对并购交易的安全审查应当由商务部作出最终决定B.评估并购交易对国内产业竞争力的影响是安全审查的重要内容C.拟并购境内企业的外国投资者应当按照规定向商务部申请D.国务院有关部门可以不经商务部直接向并购安全审查部联席会议提出审查申请【答案】C【知识点】外商直接投资法律制度(P467)【解析】(1)选项A：属于并购安全审查范围的，商务部应在5个工作日内将建议提交联席会议，联席会议认为确有必要进行并购安全审查的，可以决定进行审查，故非商务部作出最终决定;(2)选项B：并购安全审查的内容包括：①并购交易对国防安全，包括对国防需要的国内产品生产能力、国内服务提供能力和有关设备设施的影响;②并购交易对国家经济稳定运行的影响;③并购交易对社会基本生活秩序的影响;④并购交易对涉及国家安全关键技术研发能力的影响;(3)选项D：外国投资者并购境内企业，国务院有关部门、全国性行业协会、同业企业及上下游企业认为需要进行并购安全审查的，可以向商务部提出进行并购安全审查建议。

【东奥相关链接】(1)郭守杰基础班第88讲涉及该知识点;(2)黄洁洵基础班第83讲涉及该知识点;(3)轻松过关一第423页多选第8题涉及该知识点;(4)轻松过关二第380页多选第13题涉及该知识点;(5)第十二章单元测试多选题第5题涉及该知识点。

2.根据企业国有资产法律制度的规定，国有独资公司发生的下列事项中，除其他法律、行政法规或公司章程有特殊规定外，应当由履行出资人职责机构决定的是( )。

A.为他人提供大额担保B.转让重大财产C.分配利润D.进行重大投资【答案】C【知识点】关系企业国有资产出资人权益的重大事项(P377)【解析】国有独资企业、国有独资公司合并、分立，增加或者减少注册资本，发行债券，利润分配，以及解散、申请破产，由履行出资人职责的机构决定。

An swersFundamentals Level - Skills Module, Paper F5 Performance ManagementSection A1 ADivision A: Profit = $14 • 4m x 30% = $4 • 32mImputed interest charge = $32 • 6m x 10% = $3 • 26mResidual income = $1 • 06mDivision B: Profit = 8 • 8m x 24% = $2 • 112mImputed interest charge = $22 • 2m x 10% = $2 • 22mResidual income = $(0 T08)m2 DAll costs are included when using life cycle costing.3AThis is the definition of a basicstandard.4BThe first statement is describing management control, not strategic planning.5CNumber of units required to make target profit = fixed costs + target profit/contribution per unit of P1.Fixed costs = ($1 • 2 x 10,000) + ($1 x 12,500) - $2,500 = $22,000.Conrw+n$80r0<o4p=$3。

=佗徑瓢能1•20=$4• 4°Product A B C D Selling price per unit $160 $214 $100 $140Raw material cost $24 $56 $22 $40 Direct labour cost at $11 per $66 $88 $33 $22hour $24 $18 $24 $18 Variable overhead cost $46 $52 $21 $60—6 —8 —3—2unit $7 • 67 $6 • 50 $7 $30Contribution per labour2 4 31N o urmal monthly hours (total units x hours per 1,800 1,000 720 800strike goes ahead, only 2,160 labour hours will be available.Therefore make all of D, then 1,360 hours ' worth of A (2,160 - 800hrs).7 B460 - 400 = 60 clients$40,000 - $36,880 = $3,120VC per unit = $3,120/60 = $52Therefore FC = $40,000 - (460 x $52) = $16,0808BIncrease in variable costs from buying in (2,200 units x $40 ($140 - $100)) = $88,000Less the specific fixed costs saved if A is shut down = ($10,000)Decrease in profit = $78,0008 AOnly the first statement is correct. Traditional absorption costing tends to over-allocate costs to high vo products, not under-allocate them.9 BBy definition, a shadow price is the amount by which contribution will increase if an extra kg of material becomes available. 20 x$2 - 80 = $56.December 2014 Answers11CNeither statement is correct. Responsibility is not assigned solely to senior managers as, for example, in a TQM enviro qualityis everybody ' s responsibility. In addition, standard co sting can be difficult to apply in dynamic situations.10 AThe second statement is talking about flow cost accounting, not input/output analysis.13DTarget 1 is a financial target and so assesses economy factors. Target 2 is measuring the rate of work handled by staff which is anefficiency measure. Target 3 is assessing output, so is a measure of effectiveness.11 BIn comparison to participative budgeting, an advantage of non-participative budgeting is that it should be less time consuming, as less collaboration will be required in order to produce the budgets.15CThe target costing process always begins with the target selling price being set. The required profit is then determine deductedfrom the target selling price to estimate the target cost. The target cost is then compared to the estimated current co and the cost gap is then calculated.12 AThis is a description of an incremental budget.17ANew profit figures before salaryGaidd manager: $180,000 x 1 • 3 = $234,000Average manager: $180,000 x 1 • 2 = $216,000Poor: $180,000 x 1 • 1 = $198,000EV of profits = (0 • 35 x $234,000) + (0 • 45 x $216,000) + (0 • 2 x $198,000) = $81,900 + $97,200 + $39,600 = $218,700Deduct salary cost and EV with manager = $178,700Therefore do not employ manager as profits will fall by $1,300.13 BSet-up costs per production run = $140,000/28 = $5,000Cost per inspection = $80,000/8 = $10,000Other overhead costs per labour hour = $96,000/48,000 = $2Overheads costs of product D:$Set-up costs (15 x $5,000) 75,000Inspection costs (3 x $10,000) 30,000Other overheads (40,000 x $2) 80,000-85,000 _-Overhead cost per unit = 185,000/4,000 = $46 • 2519AThis is an example of feedforward control as the manager is using a forecast to assist in making a future decision.20AIf demand is inelastic or the product life cycle is short, a price skimming approach would be more appropriate.Section B= n ■ JJ ■■ ■ ■.a1 Chair Co(a) Learning curve formula = y = axCumulative average time per unit for 8 units: Y = 12 x 8-• 415Tffere016e8(§u48idrlotivE total time for 8 units = 40 Cumulative average time per unit for 7 units: Y = 12 x 7-• 415There3re37umuiotive total time for 7 units = Therefore incremental time for 8th unit = 40-50315837 • 45964 -503158 hoursTotal labour cost for 8th unit =3• 043518 x $15 = $45• 65277Material and overheads cost per unit = $230 Therefore total cost per unit = Therefore price per unit = $413$275 • 65277 -4791537 • 45964 hours = 3• 043518 hours.(b) (i)(ii )Glam CoActual learningC^nulative number of seats produced 1 2 4 8Cumulative totalhours 12 • 534 • 3 Cumulative average hours per unit 12 • 12 • 12 •12 • 5 5 x r5 x r 2 5 x r 3Using algebra: 34 • 3 = 8 x (12• 5 xr 3)4 • 2875 = (12 • 5 x r 3) 0= 343 =D 3The learning effect was 70% as compared to the forecast rate of 75%, meaning that the labour force learnt more quickly than anticipated.Adjusted priceThe adjusted price charged will be lower than the original price calculated in part (a). This is because the incremental cost of the 8th unit will be lower given the 70% learning rate, even though the first unit took 12 know this because we are told that the cumulative time for 8 unit estimated cumulative time in part (a) for 8 units of 40 for the 8th unit must be lower than the estimated 3 lower-5 he urs. Ws was actually 34• 3 hours. This is lower than-503158 hours and therefore, logically, the actual incremental-043518 hours calculated i n part (a). Consequently, total cost w(a) Bottl^nd^rice will be lower, given that this is based on cost.Thvbottleneck may have been worked out as follows:Total salon hours = 8 x 6 x 50 = 2,400 each year. The capacity for each senior stylist must be 2,400 hours, which equates to 2,400 cuts each year (2,400/1). Since there are three senior stylists, the total capacity is 7,200 hours or 7,2 cuts each T etme tAearsUstng this method, the 48C0city for each血嘯審需也Senior 7,200 4,800 stylists9,6009,600Th^jbottleneck activity甲throughput from being higher than it is. The total number of cuts or treatments which can be completed by the salon stylists is less than the number which can be completed by other staff members, considering the number of each type of staff availa and the time required by each type of staff for each client.ows:is clearly the work performed by the senior stylists senior stylists ' time is called a bottleneck activity because it is the activity which prevents the salon s ser ior(b) TPARSelling priceMaterialsThroughputThroughput per bottleneck hour Total salon costs per BN hour (w1) TPARCut$600 • 6059 • 4059 • 4042 • 56「4Treatment$1108 (7 • 40+0 • 6)1026842 • 561 • 6Working 1: Total salon costs(3 x $40,000) + (2 x $28,000) + (2 x $12,000) + $106,400 = $306,400Therefore cost for each bottleneck hour = $306,400/7,200 = $42 • 56Note: Answers based on total salary costs were $80,000 were also equally acceptable since the wording of quest was open to interpretation.3 Hi Life CoDirect materials:FabricWoodDirect labour:SkilledSemi-skilledFactory overheads Administration overheadsTotal costNote $ 200 m2 at $17 • 50 per m 2 1 3,500 20 m at $8 • 20 per m 2164 30 m at $8 • 50 per m 2 25550 hours at $24 per hour 3 1,200 300 hours at $14 per hour 4 4,200 20 hours at $15 per hour 5 30069,6191 23 4 5 6 Since the material is in regular use by HL Co, it is replacement cost which is the relevant cost for th—-38r m a vill have to be ordered from the alternative supplier for immediate delivery but the remaining 20 m can be frominventory and replaced by an「order from the usual suppl ier at a . cost pf $8 . . • 20 per m.There is'no cost forine first 150 hours of rabourbecause there is spare capacity/The remaining *50 "hours will be at timeHL1 C^wkl Choose $o ^jse1 the agency ^6 rkers p whcfvvill cost $14 per hour, since this is cheaper than paexistingsemi- skilled workers at $18 per hour ($12 x 1 , , • 5) to work overtime.,None of the general factory costs are incremental, so they nave all been excluded. However, the s upervis pay isincremental, so has been included. The supervisor ' s normal salary, on the other hand, has been excluded becausThefe are gtnem ment壷eneral overheads and are not incremental, so no value should be included for4 Jamair(a) The four perspectivesFinancial perspective - this perspective is concerned with how a company looks to its shareholders. How can it c valuefor them? Kaplan and Norton identified three core financial themes which will drive the business strategy: revperspective - this considers how the organisation appears to customers. The organisation should as os\oeduction and asset utilisation.and杆ix, cachieve our vision, how should we appear to our customers? ' The customer perspective should identify the cusand聘隔l s pemp卿vin which-h諭液傩糊刊鄙龍俪強ask弔撕吨link between whetcuusme' excrspecoachieve our finan and customerrevenue objectives in the.financial perspective. If. customer objectives are achieved^. revenue objectives should b objectives? It must identify Theinfernal business processes which are critical* toihe implementation of tthis requires the organisation to ask itself whether it can continue to improprocess, the operations process and the post-sales process.value. The organisation must continue to invest in its infrastructure - i.e. people, systems and organisationalprocedures - inorder to improve the capabilities which will help the other three perspectives to be achieved.or ' s ove(b) Goals and measuresFinancial perspective GoalPerformance measure To use fewer planes to transportLease costs of plane perExpomaron -operating efficiency will be driven by gettin^moFS^ustomers on fewer planes. This goal and measur cover the Gotlside of this.To increase seat revenue per Explanationin, it is critical that it can deal with the growing number of customers. Learning perspective GoalTo reduce the employee absentee rate Explanation- it is critical to Jamair that its workforce is reliable as, at worse, absent staff lead toGonjelled flights.To increase ground crew training on cleaning andEx ueana goni'oce au腐round crew are better trained, they can reduce the number of minutes that the plane stays on ground,which will result in fewer planes being required and therefore lower costs. Also, if their cleaning is better, cus satisfaction Note ：Only and relfenfic specificto Jamair asstated in the requirements.Performance measureRevenue per available passenger mileExplanation- this covers the first part of achieving operating efficiencyon planes.丄.Customer perspective GoalPerformance measureTo ensure that flights are on'On time arrival ' ranking from the aviationExplanation -Jamair is currently number 7 in the rankin autflP rityecomes known as a particularly reliable airl customers are more likely to use it, which will ultimately increase revenue^ Goal Performance measure To reduce the number of flightsThe number of flights郎anatdon-again, if flights are seen to be cancelled frequent^by Jamair, customers will not want to use it needs to be 辟薛罟門 as reliable by its customers.GoapectiveTo improve turnaround time on the ground-by having fewer empty seatsPerformance measure'On the ground 'Explanation - less time spent on the ground means few/rT^nes are needed, which will reduce plane leasing costs.However,it is important not to compromise the quality of cleaning or make errors in refuelling as a consequence of Ggapng on the TcFimprovc^the cleanliness of Jamair planesPerformance measureThe percentage of customers happy with the standard of the planes, as reported in the, customer satisfaction surveys,.,.Explanation- at present, only 85% of customers are happy with tne standard of cleanliness on Jamaircould 陽$戸口$吨 loss of revenue.To develop the online booking systemPerformance measure Percentage downtime.s planes.since the company relies entirely on the booking system for customer booking of flights and cPerformance measureThe number of days absent per employeePerformance measure Number of days' training per ground crew member瀏wgoac 靓measure were required for each perspective，In order to gain fu"marks，answers had to beSafe Soap Co (a) VariancecaicuMiona rianceTotal kg ofmaterials per standard batch = 0 • 25 + 0 • 6 + 0 • 5 = 1 •35 kgTherefore standard quantity to produce 136,000 batches = 136,000 x 1 •35 kg 183,600 kg Actual total kg of materials used to produce 136,000 batches =34,080 + 83,232 + 64,200 = 181,512 kgMaterialActual quantityActual quantityVarianceStandard costVarianceStandard mixActual mixper kgkgskgskgs$ $Lye181,512 x 0• 25/1 • 35 = 33,613 • 3334,080 (466 • 67)10 (4,666 •70)Coconut oil 181,512 x 0 • 6/1 • 35 =80,67283,232 (2,560) 4 (10,240) Shea butter181,512 x 0 • 5/1 • 35 = 67,226 • 6764,2003,026• 6739,080• 01—18-512 181,512(5,826• 69)AYield variance —---———MaterialStandard quantityActual quantityVarianceStandard costVarianceStandard mixStandard mixper kgkgskgs $ $Lye• 25 x 136,000 = 34,000 33,613 • 33 386 • 6710 3,866 • 70Coconut oil 0 • 6 x 136,000 = 81,600 80,672 9284 3,712Shea butter0 • 5 x 136,000 =68,000 67,226• 67 773• 3332,319• 99————181月129898 • 69F183,600A materials mix variance will occur when the actual mix of materials used in production is different from t standard mix. So, it is inputs which arebeing considered. Since the total mix variance is adverse for the Safe Soap CoAmmeaasyield variance arises because the output which was achieved is different from the output which wo JhVghe actual mix used in September and October was more expensive than the standard mix.been expected from the inputs. So, whereas the mix variance focuses on inputs, the yield variance focuses on outputs.Inboth September and October,, the yield variance was favourable, meaning that, the inputsoroduced a higher (ii) Whilst the "mix and yield" variances provide Safe Soap Co wrtn a certain level of inTormation, They d'o not 3level ofiloutput than one , would have expected..explain any quality issues which arise because of the change in mix. The consequences of the change may wel have an impact on sales volumes. In Safe Soap Co ' s case, the sales volume variance is adverse, meaning that sales volumesialso <8obeh'^r reas4 bcustome r^DQiTi^plamtsof the change , in mix to be slightly delayed, in this, case by one month, given that it is only once the been received^the sales manager s views should be taken on board.customers start receiving the slightly altered soap that they may start expressing their dissatisfaction with the product.(b) (i) Tavflay oavsa leswhicFundamentals Level - Skills Module, Paper F51 I ■ 1. >«U IM kBM. 1 ■ ■丄J IDecember 2014 Marking Scheme Performance ManagementSection A Marks2 marks per question 40Section B1 (a) PriceCumulative average time per unit for 8 1units 0 • 5Total time for 8 units 1Cumulative average time per unit for 7 0 • 5units 0 • 5Total time for 7 units 0 • 5Incremental time for 8th unit 0 • 5Cocefor 8th unit 0 - 5Total cost5(b) (i) Learning rateCalculating learning rate 2・5Saying whether better or 0 • 5worse 3(ii) Effect on price 2 Total marks102 (a) Calculation and justification of 3bottleneck 1Explanation of bottleneck4(b)TPARThroughput 1Throughput per bottleneck hour 1Total salon costs 1Cost per hour 1TPAR 26Total marks103 Fabric 0 • 5calculation 0 • 5Fabric reason 1Wood csOsolati on 1Skilled labour 1calculation 1S emes klbeouiarsouiocalculation 0 • 5Semi-skilled labour reason 1Factory overheads calculation 0 • 5Factory overheads reason 1・5Administration overheads reason 1Total relevant cost (lowest cost 0 • 5estimate), Total marks10回(a)Perspectives Explanation for each perspective Marks1・5 6(b)Goals and measuresEach goal/measure/explanation 2 Presentation and structure 19Total marks 155 (a)Variance calculations 4 Mix variance 4Quantity variance8(b)(i) VariancesMarks per variance explained 24(ii) DiscussionPer valid point 13 Total marks 15。

2014年注册会计师综合阶段考试真题卷二（一）修订版分享：2015-2-13 13:40:31东奥会计在线字体：[小编“娜写年华”]东奥会计在线注册会计师频道提供：2014年注册会计师综合阶段考试真题卷二（一）修订版。

2014年注册会计师综合阶段考试真题卷二（一）修订版一、综合题本试卷共50分。

其中，要求1至要求8用中文解答；要求9至要求11必须用英文解答，用中文解答不得分。

资料（一）：鑫龙制药（集团）有限公司（以下简称鑫龙制药或公司）是一家较早成立于我国东北地区的大型制药企业集团，主要从事抗生素原料药及制剂的生产和销售，属于医药行业中的化学药品制造业。

其产品涵盖抗生素原料药及制剂、中成药等系列，主要产品市场占有率近年来稳居全国第一位，是少数形成一定规模并在行业内享有一定知名度的化学药品制造公司。

通过长期努力，鑫龙制药逐步形成了研发、生产、销售齐头并进的企业发展格局。

虽然其产品以低级仿制药品为主，技术含量不高，导致在原料采购、销售方面的定价能力有限，但相比国内其他公司则仍具有较强的研发能力，研发并注册了药品监管部门认可的诸多国家级医药专利，培养了一批精通药事法规、药品生产的专业人员。

鑫龙制药不仅拥有成熟的销售渠道，同时锻炼出了一支人员稳定、市场营销意识强、经营能力突出的管理团队。

但随着规模持续扩大，资产负债率逐年上升，面临较大财务风险。

随着人口老龄化、居民健康意识的增强以及新医改政策的实施，医药市场需求持续增长。

虽然我国化学制药企业数量多，但存在着规模普遍较小、知识产权亟待保护等问题。

大量企业以低端化学原料药制造为主，药品品种雷同且药性上相差无几，创新能力不够，国际市场竞争力较弱。

近年来国家出台多项政策支持制药企业加快整合和鼓励技术创新，行业集中度有所提高，行业前百强企业凭借先进入市场的优势，较早完成了专利的积累，并拥有成熟的销售渠道、成本优势和较高的品牌认知度，因而这些制药企业的市场份额达45%以上。

注册会计师税法考试试题及答案解析(四十九)一、单选题（本大题10小题．每题1.0分，共10.0分。

请从以下每一道考题下面备选答案中选择一个最佳答案，并在答题卡上将相应题号的相应字母所属的方框涂黑。

）第1题公司职工取得的用于购买企业国有股权的劳动分红应按照( )项目征收个人所得税。

A．工资薪金所得B．劳务报酬所得C．利息、股息、红利所得D．其他所得【正确答案】：A【本题分数】：1.0分【答案解析】[解析] 公司职工取得的用于购买企业国有股权的劳动分红，按“工资、薪金所得”项目计征个人所得税。

第2题下列各项中，应作为营业税计税依据的是( )。

A．建筑企业不扣除其转包工程额的全部承包额B．非金融机构买卖外汇，卖出价减去买入价后的余额C．施行社组团在境内旅游收取的全部旅游费用D．娱乐业向顾客收取的包括烟酒、饮料、水果、糕点收费在内的各项费用【正确答案】：D【本题分数】：1.0分【答案解析】[解析] 建筑业的总承包人将工程转包或分包给他人，以工程全部承包额减去付给分包人或转包人价款后的余额为计税依据；非金融机构和个人买卖外汇，不征营业税；旅游企业组团境内旅游的，以收取的全部旅游费用减去替旅游者支付给其他单位的房费、餐费、交通、门票和其他代付费用后的余额为计税依据，计征营业税。

第3题个人发生的下列房地产转让行为，需要缴纳土地增值税的有( )。

A．因国家建设需要而被无偿收回的房产B．因国家建设需要而搬迁后，自行转让的新房产C．转让居住6年的自用住房D．市政规划需要而搬迁前，自行转让的原房产【正确答案】：B【本题分数】：1.0分【答案解析】[解析] 因国家建设需要撒迁后自行转让的新房产属应税范围，应照章纳税。

第4题外商投资举办的先进技术企业，在依照税法规定免征、减征企业所得税期满后的三年内，仍被认定为先进技术企业，可以减半征收企业所得税。

其中，设在沿海港口城市经济技术开发区的，税率减按( )征收。

A．30%B．15%C．12%D．10%【正确答案】：D【本题分数】：1.0分【答案解析】[解析] 沿海港口城市经济技术开发区生产性外商投资企业适用15%所得税税率，继续减半的税率为10%。

PROBLEM A： The Keep—Right-Except-To-Pass Rule靠右除了超车规则In countries where driving automobiles on the right is the rule （that is， USA， China and most other countries except for Great Britain， Australia， and some former British colonies）， multi—lane freeways often employ a rule that requires drivers to drive in the right-most lane unless they are passing another vehicle， in which case they move one lane to the left， pass， and return to their former travel lane。

在一些开车靠右行驶的国家(美国,中国和大多数的其他国家，除了英国,澳大利亚和一些英国的殖民地），多车道高速公路通常采用一个规则，要求司机在大多数高速公路上开车时靠右行驶，除非他们在超车时，这种情况下，他们要移到左边的车道,超车然后回到他们从前的车道。

Build and analyze a mathematical model to analyze the performance of this rule in light and heavy traffic. You may wish to examine tradeoffs between traffic flow and safety，the role of under- or over-posted speed limits (that is， speed limits that are too low or too high）, and/or other factors that may not be explicitly called out in this problem statement。

14 2014 AICPA Newly Released Questions – Financial13. CPA-08483When there is a change in the reporting entity, how should the change be reported in the financial statements?a. Prospectively, including note disclosures.b. Retrospectively, including note disclosures, and application to all prior period financial statements presented.c. Currently, including note disclosures.d. Note disclosures only.AICPA Difficulty Rating: MediumQuestion Title: AICPA Newly Released 2014Lecture to be assigned to: Financial-1Topic to be assigned to: 2-Income Statement (Accounting Changes and ErrorCorrections)Page reference (page # and outline point): F1-32; IV. Changes in Accounting EntityANSWER:Choice "b" is correct. If comparative financial statements are presented and a change of reporting entity has occurred, all previous financial statements that are presented in the comparative financial statements should be restated.Choice "a" is incorrect. The appropriate treatment for a change in reporting entity is toprospectively report the change, including note disclosures, and to restate all previous financial statements presented.Choice "c" is incorrect. A change in reporting entity must be reported currently, but also retrospectively if comparative financial statements are presented.Choice "d" is incorrect. When there is a change in the reporting entity, only reporting the change in the note disclosures is not the correct treatment.。

2014年注册管帐师（CPA）考试真题卷（5）•本卷共分为2大题50小题，作答时刻为180分钟，总分100分，60分及格。

一、单项挑选题（共25题，每题2分。

每题的备选项中，只要一个最契合题意）1.甲公司于2006年12月31日将一建筑物对外租借并选用公允价值形式计量，租借时，该建筑物的本钱为5600万元，已提折旧1000万元，已提减值预备600万元，公允价值为4100万元，2007年12月31日，该建筑物的公允价值为4200万元，2007年度甲公司应供认的公允价值改变损益为__。

A．丢掉100万元B．收益100万元C．收益300万元D．丢掉200万元参考答案：B[解析]租借时公允价值大于本钱的差额应计入本钱公积，应供认的公允价值改变收益=4200-4100=100万元。

2.甲企业为增值税一般交税人，增值税税率为17%，本期出售一批产品，增值税专用发票上注明的出售货款1000万元，增值税额为170万元。

另用本企业产品200万元用于企业员工非钱银性福利，本企业在建工程领用产品300万元作为工程物资，则甲企业本期增值税销项税额是__万元。

A．255B．204C．221D．85参考答案：A[解析]甲企业本期增值税销项税额=170+200×17%+300×17%=255(万元)3.某企业外币事务选用月初的商场汇率核算。

该企业本月月初持有20000美元，月初商场汇率为1美元=8.3元人民币。

本月15日将其间的15000美元售给中国银行，当日中国银行美元买入价为1美元=8元人民币，卖出价为1美元=8.2元人民币。

企业售出该笔美元时应供认的汇兑丢掉为__元人民币。

A．3000B．4500C．1500D．-3000参考答案：B[解析]卖出价和买入价是针对银行而言的，所以应该挑选买入价1美元=8元人民币。

这样，汇兑丢掉=15000×(8.3-8)=4500(元)。

4.以下非衍生金融财物应该划分为告贷和应收金钱的是__。

美国CPA考试FAR科目学习变化技巧美国CPA考试FAR科目学习变化技巧美国注册会计师FAR考试内容是什么?FAR考试有什么最佳学习方法呢？下面跟yjbys店铺一起来学习吧！FAR考试4小时，一共4个section，前三个section各30道单选题，共90道单选题，最后一个section是7道simulation，建议单选题控制在每1.5分钟一题，至少留一个半小时做simulation。

每个section提交之后是不能再back回去修改的，提交的时候请慎重。

关于考题方面，FAR不会考特别偏门的题目，而且说是simulation，其实还是带选择性质的，比如写分录的题目在科目这栏有下拉菜单供你选择，所以同学们不需要花时间死记硬背那些会计科目，只要能理解就可以了。

另外simulation不需要写计算过程，把最后的结果写在指定的空格就可以了。

FAR的学习误区要避免主要的误区就是许多考生会将英文对照中文书理解，其次就是容易用中国的会计准则处理问题，而忽视了中美之间会计准则的区别。

这会导致以下两个问题：(1)很可能国内压根就没有相应的会计科目对应;(2)即使对应上了也会降低大脑反应速度，因为本来看到一个选项就应该想起相应的treatment，但是如果多了翻译的过程，就会多出一个反应时间，还可能被国内的处理方式所影响。

有些有会计基础的考生在复习FAR的时候，觉得有些知识点很类似，就忽视了一些小细节。

国内很多会计准则在某些问题的处理上和美国的GAAP是有分歧的，相似的背后有些细小的差别，这些细小的差别虽然在现实生活中没有太大的影响，但是对于考试来说，就可能导致最后结果的错误，从而失去了本来很容易得到的分数。

yjbys店铺在此建议，大家需要经常去记忆会计的相关英文词汇，并形成用英语思维的的习惯，提高自己的做题效率。

其实USCPA每年的考纲变化很重要，变化的部分很可能就是考试的内容。

下面是一些将于2016年1月变化的考纲。

2014年注册会计师专业阶段考试《经济法》试题及答案(考生部分回忆版)一、单选题1.下列关于外国投资者并购境企业安全审查的表述中，符合涉外投资法律制度规定的是( )。

A.对并购交易的安全审查应当由商务部作出最终决定B.评估并购交易对国产业竞争力的影响是安全审查的重要容C.拟并购境企业的外国投资者应当按照规定向商务部申请D.国务院有关部门可以不经商务部直接向并购安全审查部联席会议提出审查申请【答案】C【知识点】外商直接投资法律制度(P467)【解析】(1)选项A：属于并购安全审查围的，商务部应在5个工作日将建议提交联席会议，联席会议认为确有必要进行并购安全审查的，可以决定进行审查，故非商务部作出最终决定;(2)选项B：并购安全审查的容包括：①并购交易对国防安全，包括对国防需要的国产品生产能力、国服务提供能力和有关设备设施的影响;②并购交易对国家经济稳定运行的影响;③并购交易对社会基本生活秩序的影响;④并购交易对涉及国家安全关键技术研发能力的影响;(3)选项D：外国投资者并购境企业，国务院有关部门、全国性行业协会、同业企业及上下游企业认为需要进行并购安全审查的，可以向商务部提出进行并购安全审查建议。

【东奥相关】(1)郭守杰基础班第88讲涉及该知识点;(2)黄洁洵基础班第83讲涉及该知识点;(3)轻松过关一第423页多选第8题涉及该知识点;(4)轻松过关二第380页多选第13题涉及该知识点;(5)第十二章单元测试多选题第5题涉及该知识点。

2.根据企业国有资产法律制度的规定，国有独资公司发生的下列事项中，除其他法律、行政法规或公司章程有特殊规定外，应当由履行出资人职责机构决定的是( )。

A.为他人提供大额担保B.转让重大财产C.分配利润D.进行重大投资【答案】C【知识点】关系企业国有资产出资人权益的重大事项(P377)【解析】国有独资企业、国有独资公司合并、分立，增加或者减少注册资本，发行债券，利润分配，以及解散、申请破产，由履行出资人职责的机构决定。

2014年注册会计师考试《会计》真题（新教材版）一、单项选择题（本题型共12小题，每小题2分，共24分。

每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案，用鼠标点击相应的选项。

）1.甲公司为制造企业，其在日常经营活动中发生的下列费用或损失，应当计入存货成本的是（）。

A.仓库保管人员的工资B.季节性停工期间发生的制造费用C.未使用管理用固定资产计提的折旧D.采购运输过程中因自然灾害发生的损失【答案】B【解析】仓库保管人员的工资计入管理费用，不影响存货成本，选项A错误；制造费用是一项间接生产成本，影响存货成本，选项B正确；未使用管理用固定资产计提的折旧计入管理费用，不影响存货成本，选项C错误；采购运输过程中因自然灾害发生的损失计入营业外支出，不影响存货成本，选项D错误。

2.甲公司20×3年7月1日自母公司（丁公司）取得乙公司60%股权，当日，乙公司个别财务报表中净资产账面价值为3200万元。

该股权系丁公司于20×1年6月自公开市场购入，丁公司在购入乙公司60%股权时确认了800万元商誉。

20×3年7月1日，按丁公司取得该股权时乙公司可辨认净资产公允价值为基础持续计算的乙公司可辨认净资产价值为48 00万元。

为进行该项交易，甲公司支付有关审计等中介机构费用120万元。

不考虑其他因素，甲公司应确认对乙公司股权投资的初始投资成本是（）。

A.1920万元B.2040万元C.2880万元D.3680万元【答案】D【解析】甲公司应确认对乙公司股权投资的初始投资成本=4800×60%+800=3680（万元）。

3.甲公司为某集团母公司，其与控股子公司（乙公司）会计处理存在差异的下列事项中，在编制合并财务报表时，应当作为会计政策予以统一的是（）。

A.甲公司产品保修费用的计提比例为售价的3%，乙公司为售价的1%B.甲公司对机器设备的折旧年限按不少于10年确定，乙公司为不少于15年C.甲公司对投资性房地产采用成本模式进行后续计量，乙公司采用公允价值模式D.甲公司对1年以内应收款项计提坏账准备的比例为期末余额的5%，乙公司为期末余额的10%【答案】C【解析】选项A、B和D，属于会计估计；选项C，属于会计政策。

美国会计cpa考试题库及答案美国注册会计师（CPA）考试是一项专业资格认证，它涵盖了广泛的会计、审计、税务和业务知识。

以下是模拟的CPA考试题库及答案，供考生练习之用。

一、选择题1. 根据美国通用会计准则（GAAP），下列哪项不是资产的定义？A. 预期会给企业带来经济利益的资源B. 企业拥有或控制的资源C. 企业未来可能获得的资源D. 没有实物形态的资源答案：C2. 在编制财务报表时，以下哪项不是现金流量表的主要组成部分？A. 经营活动产生的现金流量B. 投资活动产生的现金流量C. 筹资活动产生的现金流量D. 股东权益变动表答案：D3. 以下哪个不是财务报表审计的目标？A. 表达对财务报表是否公允呈现的意见B. 确定财务报表是否符合特定的财务报告框架C. 确保财务报表完全无误D. 向利益相关者提供合理保证答案：C二、判断题1. 根据美国会计准则，存货的计量通常采用先进先出法（FIFO）。

答案：错误（注：先进先出法是常用的存货计量方法之一，但并非唯一方法，还有加权平均法等。

）2. 企业在编制合并财务报表时，需要将所有子公司的财务数据合并。

答案：错误（注：只有控制的子公司才需要合并财务数据。

）3. 会计政策变更必须在财务报表附注中披露。

答案：正确三、简答题1. 简述美国注册会计师（CPA）在进行审计时，如何确定审计证据的充分性和适当性？答案：在进行审计时，CPA首先需要评估审计证据的充分性，即证据的数量是否足够支持审计结论。

其次，需要评估审计证据的适当性，包括证据的相关性和可靠性。

审计证据的收集可以通过检查、观察、询问和重新计算等多种方式进行。

CPA需要根据审计目标和风险评估来确定需要收集的证据类型和数量。

2. 解释什么是“持续经营假设”以及它在编制财务报表时的重要性。

答案：持续经营假设是指在编制财务报表时，假设企业将无限期地继续其经营活动，除非有明确的证据表明企业无法继续经营。

这一假设对于财务报表的编制至关重要，因为它决定了资产和负债的评估基础，如折旧、摊销和长期债务的偿还等。

公司战略与风险管理[A卷]·2014年·考试真题与答案解析注册会计师[CPA] ————————————————————————————————————————一、单项选择题本题型共14小题，每小题1.5分，共21分。

每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为最正确的答案，用鼠标点击相应的选项。

1.在股东投资资本不变的情况下，下列各项中能够体现股东财富最大化这一财务管理目标的是()。

A.利润最大化B.每股收益最大化C.每股股价最大化D.企业价值最大化【答案】C【解析】在股东投资资本不变的情况下，股价上升可以反映股东财富的增加，股价下跌可以反映股东财富的减损。

股价的升降，代表了投资大众对公司股权价值的客观评价。

2.甲公司的生产经营存在季节性，每年的6月到10月是生产经营旺季，11月到次年5月是生产经营淡季。

如果使用应收账款年初余额和年末余额的平均数计算应收账款周转次数，计算结果会()。

A.高估应收账款周转速度B.低估应收账款周转速度C.正确反映应收账款周转速度D.无法判断对应收账款周转速度的影响【答案】A【解析】应收账款的年初余额是在1月月初，应收账款的年末余额是在12月月末，这两个月份都是该企业的生产经营淡季，应收账款的数额较少，因此用这两个月份的应收行款余额平均数计算出的应收账款周转速度会比较高。

3.证券市场组合的期望报酬率是16%，甲投资人以自有资金100万元和按6%的无风险利率借入的资金40万元进行证券投资，甲投资人的期望报酬率是()。

A.20%B.18%C.19%D.22.4%【答案】A【解析】总期望报酬率=16%×140/100+(1-140/100)×6%=20%4.假设银行利率为i，从现在开始每年年末存款1元，n年后的本利和为：如果改为每年年初存款，存款期数不变，n年后的本利和应为()元。

A.B.C.D.【答案】D【解析】预付年金终值系数和普通年金终值系数相比，期数加1，系数减1。