ACCA考试会计必做习题解析(10)

ACCA考试答题实例展示在ACCA考试答题实例展示中，我们将为大家展示一些ACCA考试中的实际答题情况。

通过这些实例，我们可以了解到ACCA考试的题型与要求，以及优秀的答题策略和技巧。

实例一：会计准则解读与应用财务会计是ACCA考试中的重要科目之一，涉及众多的会计准则。

在这个实例中，我们以国际财务报告准则（IFRS）为例，解读和应用其中的一个准则。

假设考题中给出了一个特定的业务场景，要求考生根据相关准则，进行会计处理和报告。

首先，我们需要对该准则进行解读。

在解读过程中，考生需要了解该准则的适用范围、目的、定义和要求等。

例如，如果是关于资产减值的准则，考生需要了解该准则的适用对象、资产减值计提的条件和计算方法等。

接下来，考生需要根据解读得出的结论，进行会计处理和报告。

这包括识别和计量相关会计要素，编制财务报表，并根据准则要求进行附注披露等。

同时，考生还需要考虑相关的核算处理和会计政策选择，确保所得出的会计处理和报告是符合准则要求的。

实例二：税务筹划与业务决策税务筹划和业务决策是ACCA考试中管理会计科目的一部分。

在这个实例中，我们以税收优惠政策和投资决策为例，展示考生在税务筹划和业务决策中的思考和分析过程。

假设考题中给出了一个企业的投资项目，要求考生评估该项目在税务优惠政策下的收益情况，并给出建议。

首先，考生需要了解该企业所处的税收环境和税收政策，包括适用的税率、税务优惠政策等。

然后，考生需要分析该投资项目在税务优惠政策下的税收影响，包括减税额、免税额等。

接下来，考生需要进行项目的财务评估，计算投资回报率、净现值等指标。

在计算过程中，考生需要将税务优惠政策下的税收影响考虑在内，得出更准确的投资评估结果。

最后，考生需要根据评估结果给出建议。

根据分析所得的数据和指标，考生可以判断该投资项目的可行性，并给出进一步的决策建议，例如推荐或不推荐投资，或者提出针对税务优惠政策的建议等。

通过以上两个实例，我们可以看到在ACCA考试中，考生需要掌握并应用相关的知识和技巧，对题目进行准确解读，并灵活运用所学的知识进行答题。

ACCA 考点解析| 财务报表分析财务报表分析财务报表分析是F7的一个考点，F7考生不仅需要学会编报表，还要学会翻译报表。

大部分同学对编报表和计算指标没什么问题，但对翻译报表还是有些问题的。

一些考生在考试中只会解释指标是如何变化的，却不会去discuss指标变化的背后的原因。

这篇文章就是帮助考生去回答F7中财务报表分析的问题。

同学们首先要记到的一点就是一定要结合case来做答，在推测指标变化的原因时，一定要结合case所给的信息去寻找指标变化的原因。

比如说题目中有涉及到企业进行重估值，收购，处置固定资产等业务的，同学们在进行财务报表分析时都需要结合起来，因为这些都是会引起财务绩效指标变化的重要因素。

财务报表分析通常是从4个方面：profitability, liquidity, gearing和investment进行分析的。

下面小编将会从这四个方面解释F7中一些相关的指标并且解释这些指标的变动意味着什么。

Profitability (分析企业的盈利情况)ROCE=Profit before interest and tax/Equity+DebtROCE是首要的利润指标用来分析企业的盈利情况。

通常情况下，ROCE的升高被看作是一个好的迹象。

寻找引起ROCE的变动原因通常被分为两个方面：一个是profit margin,另一个是asset turnover。

因为ROCE=profit margin * asset turnover。

也就是说，ROCE的提高可能是因为企业更加盈利了（margin的提高），也可能是因为企业能够更加有效的使用资产了（asset turnover的提高）。

更深入的分析可以对Profit margin和Asset turnover指标进一步进行分析。

Profit marginsGross profit margin=Gross profit/Revenue由公式可看出，Gross profit margin变化的原因通常是由于销售价格，销量和成本变动所导致的。

ACCA考试财务会计（基础阶段）历年真题精选及详细解析1110-42Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question.1 Which of the following involves an offer which may only be accepted by performing an action?A、A collateral contractB、A unilateral contractC、A bilateral contract2 An agency relationship which is made retrospectively is referred to by which of the following terms?A、Agency by estoppelB、Agency by ratificationC、Agency by necessity3 In contract law, the ‘market price rule’ arises in relation to which of the following?A、OfferB 、ConsiderationC、RemotenessD、Mitigation4 In relation to a debenture, which of the following is NOT true?A 、It may be issued at a discountB、Interest on it may be paid from capitalC、It is paid after preference sharesD、It is freely transferable5 Tan writes to Yun stating that he will sell his car to him for ￡10,000. At the same time, Yun writes to Tan stating that he will buy his car for ￡10,000. Which of the following statements applies to this situation?A、There is a binding agreement due to the postal ruleB、There is a collateral contractC、There is neither an agreement nor a contract6 Which of the following statements about contracts of employment is true?A、They can be made either orally or in writingB、They must be made in writingC、They must be evidenced in writing7 Where directors make a false statement of solvency prior to a members’ voluntary liquidation, which of the following have they committed under the relevant legislation?A、A breach of criminal law with criminal penaltiesB、A breach of civil law with criminal penaltiesC、A breach of civil law with civil liabilityD、A breach of both civil and criminal law with liabilities under both8 Which of the following is the consequence when a patient signs a medical consent form before an operation?A、The patient gives up any right of action for any injury sufferedB 、Any action for any injury suffered during the operation is limited to negligenceC 、The level of any potential payment for any injury suffered is reduced9 Where a contract states the sum to be paid in the event of a breach of contract, the stated sum is known as which of the following?A、Unliquidated damagesB、Liquidated damagesC、Specific damagesD、Nominal damages10 Which of the following applies to the concept of enlightened shareholder value?A、It is the price shares can be expected to raise if they were to be soldB、It is the yardstick for assessing the performance of directors’dutiesC、It is the standard of behaviour expected of shareholders in general meetingsAnswer:1 、B2 、B3、D 4 、C 5 、C6、A7、A8 、B9、B10 、B。

ACCA考试真题分析近年来，随着全球经济的不断发展和国际贸易的日益频繁，全球金融市场对于专业人才的需求也不断增加。

ACCA（Association of Chartered Certified Accountants）考试作为世界上最具影响力的财会专业考试之一，对于财会领域的从业者来说具有重要的意义。

本文将对ACCA考试的真题进行详细分析，并从题目类型、难度、备考方法等方面进行探讨。

一、题目类型分析ACCA考试一般包含两种题型，即选择题和案例题。

选择题主要测试考生对于财会专业知识的掌握程度，通常以单选题和多选题形式出现。

案例题则侧重考察考生的综合应用能力，要求考生能够结合实际情景进行分析和解决问题。

1. 单选题单选题是ACCA考试中最常见的题型之一。

这种题型通常由一个问题或情景描述以及四个选项组成。

考生需要在众多选项中选择正确的答案。

由于选项的设计巧妙，单选题往往需要考生对于知识点的深入理解和准确把握。

2. 多选题多选题是ACCA考试中稍微复杂一些的题型。

多选题与单选题的区别在于，考生需要选择多个正确答案。

这对于考生的理解和记忆能力提出了更高的要求。

同时，选项之间可能存在干扰和相似之处，考生需要仔细辨别并选择正确的答案。

3. 案例题ACCA考试中的案例题通常以大段的背景信息和相关数据为基础，要求考生在充分理解情境的基础上回答一系列问题。

这种题型不仅考察考生的专业知识，还要求考生具备分析和解决实际问题的能力。

案例题的复杂性要远高于选择题，需要考生按照问题要求进行全面综合分析。

二、难度分析ACCA考试的难度相对较高，需要考生拥有扎实的财会专业知识和综合应用能力。

根据往年的真题分析，ACCA考试的难度主要表现在以下几个方面：1. 知识覆盖面广ACCA考试的知识点涉及到财务、管理、审计和税务等多个领域，考生需要全面掌握。

而且，每个领域的知识都相对复杂深入，考生需要在准备考试的过程中深入学习和理解。

2. 题目复杂ACCA考试的题目往往不仅涉及一个领域的知识，还会涉及到多个领域的综合应用。

2023年ACCA考试真题精选第一题：财务会计假设您是一家制造业公司的财务经理。

您被要求准备财务报表，并解释公司2019年与2020年间发生的财务变化。

请根据以下数据和信息回答问题。

2019年数据：- 销售收入：500万美元- 销售成本：400万美元- 管理费用：50万美元- 借款利息：10万美元2020年数据：- 销售收入：600万美元- 销售成本：450万美元- 管理费用：55万美元- 借款利息：12万美元问题1：请计算2019年的净利润和净利润率，并与2020年进行比较。

解释净利润和净利润率的变化。

根据上述数据，2019年的净利润可通过以下公式计算：净利润=销售收入-销售成本-管理费用-借款利息净利润=500万美元-400万美元-50万美元-10万美元净利润=40万美元净利润率可通过以下公式计算：净利润率=(净利润/销售收入)×100%净利润率=(40万美元/500万美元)×100%净利润率=8%同样的方式，我们可以计算2020年的净利润和净利润率：净利润=600万美元-450万美元-55万美元-12万美元净利润=83万美元净利润率=(83万美元/600万美元)×100%净利润率=13.83%通过比较2019年和2020年的净利润和净利润率，我们可以得出以下结论：- 净利润从40万美元增加到83万美元。

这表明公司的盈利能力有所提高。

- 净利润率从8%增加到13.83%。

这说明公司在销售收入中的盈利比例增加了。

问题2：请根据净利润和净利润率的变化，分析公司在2019年与2020年间可能采取的经营策略。

根据净利润和净利润率的变化，我们可以推断公司可能采取了以下经营策略：1. 成本控制：销售成本从400万美元减少到450万美元，管理费用从50万美元增加到55万美元。

这表明公司在成本控制方面取得了一定的成效。

2. 销售增长：销售收入从500万美元增加到600万美元。

公司可能采取了一些措施，如市场拓展或产品创新，以增加销售额。

ACCA审计之友实训参考答案1、57、无期限物权是指没有期限限制的物权，下列物权属于无期限物权的是（）[单选题] *A、抵押权B、所有权(正确答案)C、质权D、留置权2、53.《中国人民保险公司海洋货物运输保险条款》（2009版）规定海运货物保险的索赔时效为（）年, 自被保险货物全部卸离海轮起算。

[单选题] *A.2(正确答案)B. 3C. 4D. 53、10.[单选]垄断竞争企业为了实现利润最大化，遵循的决策原则是（）[单选题] *A.边际收益等于平均收益B.按照价格弹性进行的价格歧视C.边际收益等于边际成本(正确答案)D.主观需求大于实际需求4、11.[单选]资源配置实现最优的标准是（）。

[单选题] *A.经济总量和财政收入持续增长B.不存在帕累托改进的资源配置状态(正确答案)C.劳动生产率持续提高D.行业和区域经济协调增长5、9、利用会计报表提供的数据料，将两期或多期连续的相同指标或比率进行定基对比和环比对比，得出它们的増减变动方向数额和幅度，以揭示企业财务状况、经营成果和现金流量变化趋势的分析方法是A、比率分析法B、比例分析法C、趋势分析法(正确答案)D、走向分析法6、58、下列关于共同共有和按份共有的区别表述错误的是（）。

[单选题] *A、共同共有的成立以共同关系的存在为前提，按份共有则不需以共同关系的存在为前提B、共同共有的标的物通常为多数，按份共有的标的物一般是单一或少数C、共同共有人可随时请求分割共有物，而按份共有则不能(正确答案)D、共同共有人的权利及于共同共有物的全部，按份共有人以其应有部分享有所有权7、24、（）是用来分析企业资产的分布情况和周转使用情况，估量企业对资产的利用效率[单选题] *A、支付能力B、偿债能力C、营运能力(正确答案)D、盈利能力8、38.某企业拟购买一项新技术。

经调查，2年前类似技术交易转让价格为20万元。

经专家鉴定，该项新技术的技术经济性能修正系数为1.15,时间修正系数为1.1,技术寿命修正系数为1.2。

一、 复习思考题1．按 2006 年新颁会计准则 ,会计核算有哪些前提？其作用是什么？2．财务会计对会计信息质量保证的要求有哪些？3．财务会计工作规范体系包括哪些内容？具体如何实施？二、 填空题1．财务会计的基本前提主要包括 。

2． 我国企业会计准则规定，企业的会计核算应当以 为记帐基础。

3． 会计提供信息要以为主要计量尺度。

4． 我国企业会计准则规定，在我国境内的企业应以 为记帐本位币5．会计要素的核算主要解决 _____ 等三方面的问题。

6． 反映财务状况的会计等式为 ；反映经营成果的会计 等式为 。

7．我国企业会计准则规定，企业应以 作为会计年度。

8．会计期间通常一年 ,称为 。

9． 会 计 等 式 揭 示 了 之 间 的 关 系， 它是 、 和 的理论依据。

10．企业会计制度根据企业生产经营活动的特点以及会计报表要素，将会计科 目分 为 、 、 、 与 五大类。

11.实际工作中，常用的帐务处理程序 、 、 、 与 __________五种。

我国会计人员惯用的是 和两种。

12.一项信息是否有相关性取决的因素包括 、。

13.收益性支出在会计处理上计入 要素项目，而资本性支出计入要素项目。

三、 单选题1．会计主体与法律主体一般是( )①两个不相关的概念 ②两个不能相互代替的概念③一致的 ④有区别的2．会计核算进行分期的主要目的是( )有①贯彻权责发生制③贯彻一致性原则②分阶段确定经营成果④贯彻谨慎性原则3．会计机构、会计人员对本单位实行会计监督所应负的责任是( )①行政责任②本职工作责任③对厂长负责④法律责任4．我国企业会计准则、具体会计准则是由( )负责制定①企业主管部门②财政部门③国务院④企业自身5．某企业的存货计价前年采用先进先出法，去年改用移动加权平均法，今年又改用加权平均法。

该企业的做法主要违背了( )原则①客观性②谨慎性③可比性④配比原则复习思考题1．企业使用现金的范围是如何规定的，企业应如何加强对现金的控制管理？2 ．目前我国银行的结算方式有哪几种，哪些适合同城交易结算，哪些适合异地交易结算？3．什么是其他货币资金，会计报表中如何列示？？〖根据下列业务编制会计分录〗1．开出现金支票一张提取现金 2389 元。

Chapter 10 Property, Plant, and Equipment and Intangible Assets: Acquisition and Disposition QUESTIONS FOR REVIEW OF KEY TOPICSQuestion 10-1The difference between tangible and intangible long-lived, revenue-producing assets is that intangible assets lack physical substance and they primarily refer to the ownership of rights. Question 10-2The cost of property, plant, and equipment and intangible assets includes the purchase price (less any discounts received from the seller), transportation costs paid by the buyer to transport the asset to the location in which it will be used, expenditures for installation, testing, legal fees to establish title, and any other costs of bringing the asset to its condition and location for use. Question 10-3The cost of a developed natural resource includes the acquisition costs for the use of land, the exploration and development costs incurred before production begins, and the restoration costs incurred during or at the end of extraction.Question 10-4Purchased intangibles are valued at their original cost to include the purchase price and all other necessary costs to bring the asset to condition and location for use. Research and development costs incurred to internally develop an intangible asset are expensed in the period incurred. Filing and legal costs for both purchased and developed intangibles are capitalized.Question 10-5Goodwill represents the unique value of the company as a whole over and above all identifiable tangible and intangible assets. This value results from a company’s clientele and reputation, its trained employees and management team, its unique business location, and any other unique features of the company that can’t be associated with a specific asset.Because goodwill can’t b e separated from a company, it is not possible for a buyer to acquire it without also acquiring the whole company or a substantial portion of it. Goodwill will appear as an asset in a balance sheet only when it was paid for in connection with the acquisition of another company. The capitalized cost of goodwill equals the purchase price of the acquired company less the fair value of the net assets acquired. The fair value of the net assets equals the fair value of all identifiable tangible and intangible assets less the fair value of any liabilities of the selling company assumed by the buyer.Answers to Questions (continued)Question 10-6A lump-sum purchase price generally is allocated based on the relative fair values of the individual assets. The relative fair value percentages are multiplied by the lump-sum purchase price to arrive at the initial valuation of each of the separate assets.Question 10-7Assets acquired in exchange for deferred payment contracts are valued at their fair value or the present value of payments using a realistic interest rate. Theoretically, both alternatives should lead to the same valuation.Question 10-8Assets acquired through the issuance of equity securities are valued at the fair value of the securities if known; if not known, the fair value of the assets received is used.Question 10-9Donated assets are valued at their fair values.Question 10-10When an item of property, plant, and equipment is sold, a gain or loss is recognized for the difference betwee n the consideration received and the asset’s book value. Retirements and abandonments are handled in a similar fashion. The only difference is that there will be no monetary consideration received. A loss is recorded for the remaining book value of the asset.Question 10-11The basic principle used to value assets acquired in a nonmonetary exchange is to use the fair value of asset(s) given up plus (minus) monetary consideration - cash - paid (received).Question 10-12The two exceptions are (1) when fair value is not determinable and (2) when the exchange lacks commercial substance.Question 10-13GAAP require the capitalization of interest incurred during the construction of assets for a company’s own use as well as for assets constructed for sale or lease. Assets qualifying for capitalization exclude inventories that are routinely manufactured in large quantities on a repetitive basis and assets that are in use or ready for their intended purpose. Only assets that are constructed as discrete projects qualify for interest capitalization.Answers to Questions (continued)Question 10-14Average accumulated expenditures for a period is an approximation of the average amount of debt the company would have had outstanding if it borrowed all of the funds necessary for construction. If construction expenditures are incurred equally throughout the period, the average accumulated expenditures for the period can be estimated by adding the accumulated expenditures at the beginning of the period to the accumulated expenditures at the end of the period and dividing by two. If expenditures on the project are unequal throughout the period, individual expenditures, perhaps expenditures grouped by month, should be weighted by the amount of time outstanding until the end of the construction period or the end of the company’s fiscal year, whichever comes first. Question 10-15Applying the specific interest method, the interest rate on any construction related debt is used up to the amount of the construction debt and any excess average accumulated expenditures is multiplied by a weighted-average interest rate of all other debt. The weighted-average method multiplies average accumulated expenditures by the weighted-average interest rate of all debt, including any construction-related debt.Question 10-16GAAP defines research and development as follows:Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service or a new process or technique or in bringing about a significant improvement to an existing product or process.Development is the translation of research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or use.Question 10-17GAAP specifically excludes from current R&D expense the cost of property, plant, and equipment and intangible assets that have “alternative future uses” beyond the current R&D project. However, the depreciation or amortization of these assets will be included as R&D expenses in the future periods the assets are used for R&D activities. If the asset has no alternative future use, its cost is expensed as R&D immediately.Question 10-18GAAP requires the capitalization of software development costs incurred after technological feasibility is established. Technological feasibility is established “when the enterprise has completed all planning, designing, coding, and testing activities that are necessary to establish that the product can be produced to meet its design specifications including functions, features, and technical performance requirements.” Costs incurred after technological feasibility but before the product is available for general release to customers are capitalized as an intangible asset. These costs include coding and testing costs and the production of product masters. Costs incurred after commercial production begins usually are not R&D expenditures.Answers to Questions (concluded)Question 10-19The cost of developed technology is capitalized and expensed over its expected useful life. Developed technology relates to those projects that have reached technological feasibility. Before 2009, the cost of in-process R&D was expensed in the period of the acquisition. Now, the cost of in-process R&D is capitalized and treated as an indefinite life intangible asset and not amortized. If the R&D project is completed successfully, we switch to the way we account for developed technology and amortize the capitalized amount over the estimated period the product or process developed will provide benefits. If the project instead is abandoned, we expense the entire balance immediately. Research and development costs incurred after the acquisition to complete the project are expensed as incurred, consistent with the treatment of any other R&D not acquired in an acquisition. Question 10-20Other than software development costs incurred after technological feasibility has been established, U.S. GAAP requires all research and development expenditures to be expensed in the period incurred. IAS No. 38draws a distinction between research activities and development activities. Research expenditures are expensed in the period incurred. However, development expenditures that meet specified criteria are capitalized as an intangible asset.Question 10-21The periodic amortization percentage for capitalized computer software development costs under U.S. GAAP is the greater of (1) the ratio of current revenues to current and anticipated revenues or (2) the straight-line percentage over the useful life of the software. This approach is allowed under IFRS, but not required.Question 10-22The successful efforts method allows companies to capitalize only exploration costs resulting in successful wells. The full-cost method allows companies to capitalize all exploration costs incurred within a geographical area.BRIEF EXERCISESBrief Exercise 10-1Capitalized cost of the machine:Purchase price $35,000Freight 1,500Installation 3,000Testing 2,000Total cost $41,500Note: Personal property taxes on the machine for the period after acquisition are not part of acquisition cost. They are expensed in the period incurred.Brief Exercise 10-2Capitalized cost of land:Purchase price $600,000Broker’s commission30,000Title insurance 3,000Miscellaneous closing costs 6,000Demolition of old building 18,000Total cost $657,000All of the expenditures, including the costs to demolish the old building, are included in the initial cost of the land.Brief Exercise 10-3Cost of land and building:Purchase price $600,000Broker’s commission30,000Title insurance 3,000Miscellaneous closing costs 6,000Total cost $639,000The total must be allocated to the land and building based on their relative fair values:Brief Exercise 10-4Cost of silver mine:Acquisition, exploration, and development $5,600,000Restoration costs 429,675 †$6,029,675† $500,000 x 20% = $100,000550,000 x 45% = 247,500650,000 x 35% = 227,500$575,000 x .74726* = $429,675*Present value of $1, n = 5, i = 6% (from Table 2)Brief Exercise 10-5After one year, the liability will increase to $455,456.($429,675† + ($429,675 x 6%) = $455,456)† $500,000 x 20% = $100,000550,000 x 45% = 247,500650,000 x 35% = 227,500$575,000 x .74726* = $429,675*Present value of $1, n = 5, i = 6% (from Table 2)Actual restoration costs $596,000Less: Asset retirement liability (575,000)Loss on retirement $ (21,000)Brief Exercise 10-6Calculation of goodwill:Consideration exchanged $14,000,000 Less fair value of net assets:Book value of assets $8,300,000Plus: Excess of fair value over book valueof intangible assets 2,500,000 (10,800,000) Goodwill $ 3,200,000Brief Exercise 10-7The initial value of machinery and note will be the present value of the note payment:PV = $60,000 (.85734* ) = $51,440*P resent value of $1: n = 2, i = 8% (from Table 2)Interest expense for July 1 to December 31, 2011:$51,440 x 8% x 6/12= $2,058Brief Exercise 10-8The cost of the patent equals the fair value of the stock given in exchange: 50,000 x $22 = $1,100,000Brief Exercise 10-9Average PP&E for 2011 = ($740,000 + 940,000) ÷ 2 = $840,000Net sales ÷ Average PP&E = Fixed-asset turnover ratio? ÷ $840,000 = 3.25Average PP&E x Fixed-asset turnover ratio = Net sales$840,000 x 3.25 = $2,730,000Brief Exercise 10-10Proceeds $16,000Less book value: $80,000(71,000) 9,000Gain on sale of equipment $ 7,000Journal entry (not required):Cash ................................................................................ 16,000Accumulated depreciation (account balance) .................... 71,000Gain (difference) ........................................................... 7,000 Equipment(account balance).......................................... 80,000Brief Exercise 10-11Pickup trucks = Fair value of machinery plus cash paid$17,000 + 8,000 = $25,000Loss on exchange = $20,000 (book value) – 17,000 (fair value) = $3,000 Journal entry (not required):Pickup trucks (determined above) ..................................... 25,000Accumulated depreciation (account balance) .................... 45,000Loss (difference)................................................................ 3,000Cash ........................................................................... 8,000 Machinery(account balance).......................................... 65,000 Brief Exercise 10-12Pickup trucks = Fair value of machinery plus cash paid$24,000 + 8,000 = $32,000Gain on exchange = $24,000 (fair value) – 20,000 (book value ) = $4,000 Journal entry (not required):Pickup trucks (determined above) ..................................... 32,000Accumulated depreciation (account balance) .................... 45,000Cash ........................................................................... 8,000 Gain (difference) ........................................................... 4,000 Machinery(account balance).......................................... 65,000Brief Exercise 10-13Pickup trucks = Book value of machinery plus cash paid$20,000 + 8,000 = $28,000No gain is recognized in this situation.Journal entry (not required):Pickup trucks (determined above) ..................................... 28,000Accumulated depreciation (account balance) .................... 45,000Cash ........................................................................... 8,000 Machinery(account balance).......................................... 65,000Brief Exercise 10-14Average accumulated expenditures:January 1$500,000 x 12/12 = $ 500,000March 31 600,000 x 9/12 = 450,000June 30400,000 x 6/12 = 200,000 October 30 600,000 x 2/12 = 100,000$1,250,000 Interest capitalized:$1,250,000- 700,000 x 7% = $49,000$ 550,000 x 6.75%* = 37,125$ 86,125 = interest capitalized * Weighted-average rate of all other debt:$3,000,000 x 8% = $240,0005,000,000 x 6% = 300,000$8,000,000 $540,000$540,000= 6.75% weighted average$8,000,000Brief Exercise 10-15Average accumulated expenditures:January 1, 2011 $500,000 x 12/12 = $ 500,000March 31, 2011 600,000 x 9/12 = 450,000June 30, 2011 400,000 x 6/12 = 200,000October 30, 2011 600,000 x 2/12 = 100,000$1,250,000Interest capitalized:$1,250,000 x 6.77%* = $84,625* Weighted-average rate of all other debt:$ 700,000 x 7% = $ 49,0003,000,000 x 8% = 240,0005,000,000 x 6% = 300,000$8,700,000 $589,000$589,000= 6.77% weighted average$8,700,000Brief Exercise 10-16Research and development:Salaries $220,000Depreciation on R & D facilities and equipment 125,000Utilities and other direct costs 66,000Payment to another company 120,000Total R & D expense $531,000 Note: The patent filing and related legal costs and the costs of adapting the product to a particular customer’s needs are not included as research and development expense.EXERCISESExercise 10-1Capitalized cost of land:Purchase price $60,000Demolition of old building $4,000Less: Sale of materials (2,000) 2,000Legal fees for title investigation 2,000Total cost of land $64,000Capitalized cost of building:Construction costs $500,000Architect's fees 12,000Interest on construction loan 5,000Total cost of building $517,000Note: Property taxes on the land for the period after acquisition are not part ofacquisition cost. They are expensed in the period incurred.Exercise 10-2To record the purchase of a machine.To record prepaid insurance for the machine.Exercise 10-3Requirement 1Cost of land and building:Purchase price $4,000,000Title search and insurance 16,000Legal fees 5,000State transfer fees 4,000Total cost $4,025,000Note: The pro-rated property taxes for the period after acquisition are not included in the initial valuation of the land and building. They arerecorded instead as prepaid taxes and expensed over the related period.The total is allocated to the land and building based on their relative fair values:Assets:Land $3,018,750Building 1,006,250Land improvements:Parking lot 82,000Landscaping 40,000Exercise 10-3 (concluded)Requirement 2Cost of land:Purchase price $4,000,000Title search and insurance 16,000Legal fees 5,000State transfer fees 4,000Demolition of old building $250,000Less: Sale of materials (6,000) 244,000 Clearing and grading costs 86,000 Total cost of land $4,355,000 Land improvements:Parking lot 82,000 Landscaping 40,000Exercise 10-4Requirement 1Cost of copper mine:Mining site $1,000,000Development costs 600,000Restoration costs 303,939 †$1,903,939† $300,000 x 25% = $ 75,000400,000 x 40% = 160,000600,000 x 35% = 210,000$445,000 x .68301* = $303,939*Present value of $1, n = 4, i = 10% (from Table 2) Requirement 2Exercise 10-6Calculation of goodwill:Consideration exchanged $17,000,000 Less fair value of net assets:Assets $23,000,000Less: Liabilities assumed (9,500,000) (13,500,000) Goodwill $ 3,500,000 Exercise 10-7Calculation of goodwill:Consideration exchanged $11,000,000 Less fair value of net assets:Book value of net assets $7,800,000Plus: Fair value in excess of book value:Property, plant, and equipment 1,400,000Intangible assets 1,000,000Less: Book value in excess of fair value:Receivables (200,000) 10,000,000 Goodwill $ 1,000,000Exercise 10-8Exercise 10-9Requirement 1† Present value of note payment:PV = $25,000 (.75131* ) = $18,783*P resent value of $1: n = 3, i = 10% (from Table 2) Requirement 22011: Interest expense ($18,783 x 10%) = $1,878 2012: Interest expense [($18,783 + 1,878) x 10%] = 2,066 Requirement 32011: $25,000 – ($6,217 – 1,878) = $20,6612012: $25,000 – ($6,217 – 1,878 – 2,066) = 22,727Exercise 10-10Land:Purchase price $1,200,000Demolition and removal of old building 80,000Clearing and grading 150,000Closing costs 42,000 Total cost of land $1,472,000 Building:Architect’s fees$ 50,000Construction costs 3,250,000 Total cost of building $3,300,000 Machinery:Purchase price $860,000Freight charges 32,000Special platforms and wire installation 12,000Cost of trial runs 7,000 Total cost of machinery $911,000 Land improvements:Landscaping $45,000Sprinkler system 5,000 Fork lifts:PV = $16,000 + 70,000 (.93458* ) = $81,421 *P resent value of $1: n = 1, i = 7% (from Table 2)Prepaid insurance:$24,000Exercise 10-11To record the acquisition of land in exchange for common stock.To record the acquisition of a building through purchase and donation.Exercise 10-12Requirement 1($ in millions)Average PP&E for 2009 = ($4,043 + 4,151) ÷ 2 = $4,097Net sales ÷ Average PP&E = Fixed-asset turnover ratio$36,117 ÷ $4,097 = 8.82Requirement 2The fixed-asset turnover ratio indicates the level of sales generated by the company’s investment in fixed assets.Cisco is able to generate $8.82 in sales for every $1 invested in property, plant, and equipment.Exercise 10-13 Requirement 1Requirement 2Exercise 10-14Exercise 10-15Exercise 10-16Requirement 1Fair value of land + Cash given = F air value of equipment$150,000 + 10,000 = $160,000Requirement 2Exercise 10-17Requirement 1Fair value of land - Cash received = F air value of equipment $150,000 - 10,000 = $140,000Requirement 2Exercise 10-18Requirement 1Fair value of old land + Cash given = F air value of new land $72,000 + 14,000 = $86,000Requirement 2Requirement 3Exercise 10-191.To record the purchase of equipment on account.2.To record the acquisition of equipment in exchange for a note.PV = $27,000 (.90909* ) = $24,545*P resent value of $1: n=1, i=10% (from Table 2)3. To record the exchange of old equipment for new equipment.4. To record the acquisition of equipment by the issuance of stock.Exercise 10-20Requirement 1The Codification topic number for nonmonetary transactions is FASB ASC 845: “Nonmonetary Transactions.”Requirement 2The specific citations that describe the required disclosures for nonmonetary transactions are FASB ASC 845–10–50–1 to 2: “Nonmonetary Transactions–Overall–Disclosure.”Requirement 3An entity that engages in one or more nonmonetary transactions during a period shall disclose in financial statements for the period all of the following:a.The nature of the transactionsb.The basis of accounting for the assets transferredc.Gains or losses recognized on transfers.In accordance with paragraph 845-10-50-1, entities shall disclose, in each period's financial statements, the amount of gross operating revenue recognized as a result of nonmonetary transactions.Exercise 10-21The FASB Accounting Standards Codification represents the single source of authoritative U.S. generally accepted accounting principles. The specific citation for each of the following items is:1.The disclosure requirements in the notes to the financial statements fordepreciation on property, plant, and equipment:FASB ASC 360–10–50–1: “Property, Plant, and Equipment–Overall–Disclosure.”Because of the significant effects on financial position and results of operations of the depreciation method or methods used, all of the following disclosures shall be made in the financial statements or in notes thereto:a. Depreciation expense for the periodb. Balances of major classes of depreciable assets, by nature or function, at the balance sheet datec. Accumulated depreciation, either by major classes of depreciable assets or in total, at the balance sheet dated. A general description of the method or methods used in computing depreciation with respect to major classes of depreciable assets.Exercise 10-21 (continued)2.The criteria for determining commercial substance in a nonmonetaryexchange:FASB ASC 845–10–30–4: “Nonmonetary Transactions–Overall–Initial Measurement.”A nonmonetary exchange has commercial substance if the entity's future cashflows are expected to significantly change as a result of the exchange. The entity's future cash flows are expected to significantly change if either of the following criteria is met:a. The configuration (risk, timing, and amount) of the future cash flows of theasset(s) received differs significantly from the configuration of the future cash flows of the asset(s) transferred. The configuration of future cash flows iscomposed of the risk, timing, and amount of the cash flows. A change in any one of those elements would be a change in configuration.b. The entity-specific value of the asset(s) received differs from the entity-specific value of the asset(s) transferred, and the difference is significant inrelation to the fair values of the assets exchanged. An entity-specific value(referred to as an entity-specific measurement in FASB Concepts Statement No. 7, Using Cash Flow Information and Present Value in Accounting Measurements) is different from a fair value measurement. As described in paragraph 24(b) ofConcepts Statement No. 7, an entity-specific value attempts to capture the value of an asset or liability in the context of a particular entity. For example, an entity computing an entity-specific value of an asset would use its expectations about its use of that asset rather than the use assumed by marketplace participants. If it is determined that the transaction has commercial substance, the exchange would be measured at fair value, rather than at the entity-specific value.A qualitative assessment will, in some cases, be conclusive in determining that theestimated cash flows of the entity are expected to significantly change as a result of the exchange.Exercise 10-21 (continued)3.The disclosure requirements for interest capitalization:FASB ASC 835–20–50–1: “Interest Capitalization–Overall–Disclosure.”An entity shall disclose the following information with respect to interest cost in the financial statements or related notes:a. For an accounting period in which no interest cost is capitalized, the amount ofinterest cost incurred and charged to expense during the periodb. For an accounting period in which some interest cost is capitalized, the totalamount of interest cost incurred during the period and the amount thereof that has been capitalized.Exercise 10-21 (concluded)4.The elements of costs to be included as R&D activities:FASB ASC 730–10–25–2: “Research & Development–Overall–Recognition.”Elements of costs shall be identified with research and development activities as follows:a. Materials, equipment, and facilities. The costs of materials (whether from the entity'snormal inventory or acquired specially for research and development activities) andequipment or facilities that are acquired or constructed for research and development activities and that have alternative future uses (in research and development projects or otherwise) shall be capitalized as tangible assets when acquired or constructed. The cost of such materials consumed in research and development activities and the depreciation of such equipment or facilities used in those activities are research and development costs.However, the costs of materials, equipment, or facilities that are acquired or constructed for a particular research and development project and that have no alternative future uses (in other research and development projects or otherwise) and therefore no separateeconomic values are research and development costs at the time the costs are incurred.b. Personnel. Salaries, wages, and other related costs of personnel engaged in researchand development activities shall be included in research and development costs.c. Intangible assets purchased from others. The costs of intangible assets that arepurchased from others for use in research and development activities and that havealternative future uses (in research and development projects or otherwise) shall beaccounted for in accordance with Topic 350. The amortization of those intangible assets used in research and development activities is a research and development cost. However, the costs of intangibles that are purchased from others for a particular research anddevelopment project and that have no alternative future uses (in other research anddevelopment projects or otherwise) and therefore no separate economic values areresearch and development costs at the time the costs are incurred.d. Contract services. The costs of services performed by others in connection with theresearch and development activities of an entity, including research and development conducted by others in behalf of the entity, shall be included in research and development costs.e. Indirect costs. Research and development costs shall include a reasonable allocation ofindirect costs. However, general and administrative costs that are not clearly related to research and development activities shall not be included as research and development costs.。

ACCA《财务会计》真题及答案在xx年ACCA考试之际，为大家分享的是ACCA《财务会计》的真题及答案，希翼能匡助到大家!Cronin Auto Retail (CAR) is a car dealer that sellsused cars bought at auctions by its experienced team of buyers. Every car for sale is less than two years old and has a full service history. The pany concentrates on small family cars and, at any one time, there are about 120 on display at its purpose-built premises. The premises were acquired five years ago on a 25 year lease and they include a workshop, a small cafe and a children’s playroom. All vehicles are selected by one of five experienced buyers who attend auctions throughout the country. Each attendance costs CAR about $500 per day in staff and travelling costs and usually leads to the purchase of five cars. On average, each car costs CAR $10,000 and is sold to the customer for $12,000. The pany has a good sales and profitability record, although a recent economic recession has led the managing director to question ‘whether we are selling the righttype of cars. Recently, I wonder if we have been buyingcars that our team of buyers would like to drive, not what our customers want to buy?’ However, the personalselection of quality cars has been an important part of CAR’s business model and it is stressed in their marketing literature and website.Sales records show that 90% of all sales are to customers who live within two hours’ drive of CAR’s base. This is to be expected as there are many petitors and most customers want to buy from a garage that they can easily return the car to if it needs inspection, a service or repair. Consequently, CAR concentrates on display advertising in newspapers in this geographical area. It also has a customer database containing the records of people who have bought cars in the last three years. All customers receive a regular mail-shot, listing the cars for sale and highlighting any special offers or promotions. The pany has a website where all the cars are listed with a series of photographs showing each car from a variety of angles. The website also contains general information about the pany, special offers and promotions, and information about its service, maintenance and repair service.CAR is keen to expand the service and mechanical repair side of its business. It would particularly like customers who have purchased cars from them to bring them back for servicing or for any mechanical repairs that are subsequently required. However, although CAR holds basic spare parts in stock, it has to order many parts from specialist parts panies (called motor factors) or from the manufacturers directly. Mechanics have to raise paper requisitions which are passed to the procurement managerfor reviewing, agreeing and sourcing. Most parts are ordered from regular suppliers, but there is an increasing backlog and this can cause a particular problem if the customer’s car is in the garage waiting for the part to arrive. Customers are increasingly frustrated and annoyed by repairs taking much longer than they were led to expect. Another source of frustration is that the procurement manager only works from 10.00 to 16.00. The mechanics work on shifts and so the garage is staffed from 07.00 to 19.00. Urgent requisitions cannot be processed when the procurement manager is not at work. The backlog of requisitions is placing increased strain on the procurement manager who has recently made a number of clerical mistakes when raising a purchase order.Requests for stationery and other office supplies also go through the same requisitioning process, with orders placed with the office supplier who is offering the best current deal. Finding this deal can be time consuming and so employees are increasingly submitting requisitions earlier so that they can be sure that new supplies will be received in time.The managing director is aware of the problems of the requisitioning system but is reluctant to appoint a second procurement manager because he is trying to keep staff overheads down during a difficult trading period. He iskeen to address ‘more fundamental issues in the marketing and procurement processes’. He is particularly interested in how the ‘interactivity, intelligence, individualisation and independence of location offered by e-marketing media can help us at CAR’.(a) Evaluate how the principles of interactivity, intelligence, individualisation and independence oflocation mightbe applied in the e-marketing of the products and services of CAR. (16 marks)(b) Explain the principles of e-procurement and evaluate its potential application at CAR. (9 marks)(25 marks)(a) This question uses four of the ‘6 Is’ developed by McDonald and Wilson to explore the differences between traditional and e-marketing. Candidate answers do not have to be strictly classified within each of the factors identified below. In reality, suggestions will cross the boundaries of these factors.Interactivity concerns the development of a two-way relationship between the customer and the supplier. The traditional display advertising and mail-shots used by CAR are examples of ‘push media’ where the marketing message is broadcast to current and potential customers. Their current website continues this approach, with the stocklisting essentially representing a continually updated, but widely aessible, display advertisement. Supplementing mail-shots with e-mails could be immediately considered by CAR and would be a cheaper alternative to mail-shots. However, it still remains a ‘push technique’ with little dialogue with the customer.Here are three ideas that CAR could consider to improve the interactivity of its site. Other legitimate suggestions will also be given credit.(1) Encouraging potential buyers on their website to ask questions about any car that they are interested in. Both questions and answers are published. This may provide someone with the vital information that clinches the sale. It also creates a great enthusiasm around the car. Buyers may move quickly so that they do not lose the opportunity to buy the car. On e-bay, customers are encouraged to ‘ask a question’ of the seller and this often leads to long threads where the supplier and potential buyers interact.(2) Many buyers would like to test drive a car before they purchase it. CAR could provide the opportunity for customers to book a test drive over the Inter.(3) Once a purchase had been plete, CAR might encourage feedback which could be published on the website. In this instance, customers are actually providing information that is mercially useful to buyers. This may be in the form oftestimonials, or in the form of more structured feedback that e-bay encourages. Suppliers who have 100% positive feedback backed up by testimonials from previous buyers are powerfully reinforcing their marketing message.Intelligence is about identifying and understanding the needs of potential customers and how they wish to be municated with. It is traditionally the area of market research and marketing research. Currently CAR does very little research. It relies on a database that only consists of people who have actually bought cars from the pany. Collecting email addresses through promotions and interactivity initiatives (see above) provides a much greater pool of potential customers who can be kept up-to-date through email. It can also give CAR significant intelligence about the type of cars that they areinterested in and at what price. At present, the buyers for CAR use their experience when buying cars at auction and there is some concern that they buy what they would like to drive, not what the customers want to drive. It would be useful to support this experience with quantitative information about the type of cars potential buyers are really interested in. This may lead to a change in buying policy.Individualisation concerns the tailoring of marketing information to each individual, unlike traditional mediawhere the same message tends to be sent to everyone. Personalisation is a key element in building an effective relationship with the customer. In the context of CAR, individuals who have shown interest in a certain model or type of car may be selectively emailed when a similar car bees available. This approach may also be used for current customers. For example, someone who purchased a particular car two or three years ago might be e-mailed about an opportunity to upgrade to an updated model. For individualisation to be suessful, sufficient details must be collected through the intelligence and interactive facets of the‘6 Is’.Individualisation will also be key in offering relevant after-sales service. This may concern inviting customers to return their cars for servicing at the correct dates or offering services only appropriate to that type of car. For example, circulating details of air-conditioning renewal only to customers with air conditioned cars.Independence of location concerns the geographical location of the pany. Electronic media increases the geographical reach of a pany. For many panies this gives opportunities to sell into international markets which had previously been inaessible to them.This facet of the new media is unlikely to be appropriate to CAR. Most sales are to customers who are within two hours’ drive of the CAR premises. The modity nature of the cars that CAR are selling means that similar cars will be available throughout the country, often from garages that offer local service and support. Independence of location would be more significant if CAR was selling collectors or classic cars where each car is relatively rare and people are prepared to travel long distances to view the car they are interested in. Furthermore, the long term lease on CAR’s current premises makes it unlikely that they will be able to locate to a cheaper site and hence exploit the independence of location offered by the new media.(b) Procurement is concerned with purchasing goods or services for the organisation. It is concerned with sourcing items at the right price, delivered at the right time, to the right quality, in the right quantity and from the right source. Many contemporary definitions of procurement also include the inbound logistics required to get the product from the supplier to the customer.E-procurement looks at the opportunities presented by automating aspects of procurement to improve the performance of the five ‘rights’ identified above. There is a wide range of potential answers to this part of thequestion depending on the scope and focus of e-procurement selected by the candidate. Solutions may vary from the simple automation of part of the system, to re-thinking the way the pany does business.In the context of CAR, two distinct types of procurement can be identified. The first is production-related procurement and is directly related to the core activities of the organisation. This relates to the purchase of cars for sale and the purchase of parts required for servicing or repairing vehicles. The second is non-production procurement.CAR has always purchased its vehicles through experienced buyers attending auctions. On average this attendance costs the pany $500 per day, leading to the purchase (on average) of five cars. This purchasing cost of $100 per car represents 5% of the average profit margin on each car. This cost could be eliminated if cars were purchased through e-auctions, with bids made on-line. The risk here is that the cars bought were not of the right quality. CAR prides itself in the personal selection of its cars. However, it could be argued that cars which are less than two years old with a full service history are unlikely to have much wrong with them.The parts needed for servicing and mechanical repairs are ordered from motor factors or manufacturers. A numberof regular suppliers are retained, many in long-term relationships with CAR. This is known as systematic sourcing. Most of the problems here are caused by the needto pass requisitions for parts through a procurement manager. The first problem is the delay in the purchasing cycle. There is a backlog of requisitions that have to be reviewed, agreed and sourced by the procurement manager. This is particularly problematic when a customer’s car isin the garage awaiting a part. The customer is likely to be frustrated and annoyed by the delay, whilst the car is oupying garage space that could have been profitably usedfor a fee-paying job. The second problem is the cost of the paperwork and the processing time of the procurement manager associated with the purchase. The final problem is that purchases can only be made between 10.00 and 16.00 when the procurement manager is at work. Mechanics work07.00 to 19.00 and are frustrated that they cannot make orders outside the times the procurement manager is at work. Giving the mechanics the systems and authorisation to order parts (up to a certain value limit) from specifiedsuppliers over the Inter should deliver cost savings and speed up repairs and services. A direct ordering system should also reduce administrative errors and enhance customer goodwill. CAR might also use eprocurement to open up petitive bidding between potential suppliers; postingtheir requirements on their website and inviting peting bids. Parts could be sourced from a number of suppliers, taking advantage of the lowest prices for each part. This could be bined with just-in-time supply, reducing the cost of stock holding at CAR.Non-production procurement is concerned with ordering things such as stationery, paper, ink toner and other office supplies. Christa Degnan (quoted in Chaffney, E-Business and E-Commerce Management) suggested that for‘every dollar a pany earns in revenue, 50 cents to 55 cents is spent on indirect goods and services – things like office supplies and puter equipment. That half dollar represents an opportunity. By driving costs out of the purchasing process, panies can increase profits without having to sell more goods’. CAR is in this situation. It uses the same process for office supplies as it does for car parts. However, most office supplies are cheap, modity products where sometimes the cost of ordering the product exceeds the value of the purchased product, particularly where a cumbersome purchasing process is in place. With little differentiation between products, it is the availability and cost of the product that bee the most significant aspects in the procurement process. E-procurement should provide better information, identifyingalternative suppliers and allowing spot sourcing of office products to fulfil immediate need.Overall, e-procurement should reduce the administrative burden on the procurement manager, giving him or her the opportunity to concentrate on negotiating terms, agreements and product standardisation; more strategic tasks in the procurement process.。

会计学测必过101、预算调整控制时，应当予以否决的事项是——[单选题]A 客观可行的预算调整事项B 由于计量差错造成重大差异的调整事项C 符合单位发展战略和年度生产经营目标的预算调整事项D 在预算执行中出现非正常的不符合常规的关键性差异的调整事项正确答案：B2、按照内部会计控制规范，支付货币资金的程序依次为——[单选题]A 申请审批复核办理支付B 审批申请复核办理支付C 申请审批办理支付复核D 审批申请办理支付复核正确答案：A3、属于销售退回管理情况重点监督检查的是——[单选题]A 是否退款B 是否手续齐全C 是否及时登记入账D 是否经财务负责人同意正确答案：B4、不属于票据保管内部控制重点监督检查内容的是——[单选题]A 购买手续是否健全B 领用手续是否健全C 保管手续是否健全D 退回手续是否健全正确答案：D5、重点审查应付账款和预付账款支付的正确性时效性和合法性，该内容属于《内部会计控制规范——采购与付款》中的——[单选题]A 应付账款和预付账款的管理B 有关单据凭证和文件的使用和保管情况C 采购与付款业务授权批准制度的执行情况D 采购与付款业务相关岗位及人员的设置情况正确答案：A6、对于固定资产日常保管制度的执行情况，应重点检查——[单选题]A 折旧费用是否超过预算B 是否制定维修保养计划C 岗位责任制度是否落实D 是否建立清查盘点制度正确答案：C7、属于担保业务会计控制内容的是——[单选题]A 概预算控制B 业务招待费控制C 成本费用支出控制D 担保评估与审批控制正确答案：D8、单位应当制定担保政策，明确担保的对象范围条件程序担保限额和禁止担保的事项，并且——[单选题]A 确保对担保的债务不承担连带责任B 定期检查担保政策的执行情况及效果C 确保质物以高价拍卖，尽量减少损失D 确保承担连带责任时尽可能取得优先清偿权正确答案：B9、会计信息系统灾难恢复计划，其基本步骤不包括——[单选题]A 系统初始化B 数据备份的维护C 制定灾难恢复计划D 执行灾难恢复计划正确答案：A10、《内部会计控制规范——对外投资（试行）》适用于——[单选题]A 政府机关B 事业单位C 公司企业和有对外股权投资业务的其他单位D 公司企业和有对外长期投资业务的其他单位正确答案：D11、有权根据国家有关法律法规和《内部会计控制规范——基本规范（试行）》，制定本部门或本系统的内部会计控制规定的是——[单选题]A 国务院有关部门B 省级人民政府有关部门C 市级人民政府有关部门D 县级以上人民政府有关部门正确答案：A12、不属于内部会计控制目标的是——[单选题]A 提高会计信息质量B 保护资产的安全完整C 降低成本费用提高经济效益D 确保有关会计法律法规和规章制度的贯彻执行正确答案：C13、制定《内部会计控制规范——预算（征求意见稿）》的目的不包括——[单选题]A 提高存货运营效率B 规范预算编制及调整C 严格预算执行与考核D 提高预算管理水平和经济效益正确答案：A14、不属于担保业务内部控制监督检查内容的是——[单选题]A 担保合同到期是否及时办理终结手续B 担保业务审批过程是否符合规定的程序C 反担保财产的安全完整是否得到保证D 投资期间获得的投资收益是否及时进行会计处理正确答案：D15、不属于《内部会计控制规范——担保（试行）》制定目的的是——[单选题]A 规范担保行为B 防范担保风险C 促进资金融通和商品流通D 加强对担保业务的内部控制正确答案：C16、与内部会计控制基本目标一致的做法是——[单选题]A 根据目标利润，分摊材料成本差异B 遭受灾害时故意将损失夸大或缩小，以达到调减或调增利润的目的C 企业在编制年度财务报告前，进行资产清查减值测试和债权债务核实D 业务招待费用没有按财务制度规定的比例计算和列支，超过了规定的列支标准正确答案：C17、按照内部会计控制规范，可以成为具体负责监督检查内部会计控制执行情况的专门机构是——[单选题]A 内部会计机构B 人力资源机构C 内部审计机构D 专设销售机构正确答案：C18、属于《中华人民共和国职业病防治法》规定的，用人单位必须替员工购买的保险是——[单选题]A 意外保险B 工伤保险C 人寿保险D 年金保险正确答案：B19、对于存货收发保管制度的执行情况，其重点检查内容包括——[单选题]A 是否存在越权审批行为B 是否存在不相容职务混岗的现象C 存货清查盘点是否及时正确D 存货成本核算价值变动记录是否真实完整及时正确答案：C20、属于担保执行会计控制内容的是——[单选题]A 严禁任何个人擅自决定提供担保或者改变集体审批意见B 单位向关联方提供担保的，与关联方存在近亲属关系的有关人员在审批环节予以回避C 单位应当在担保合同中明确要求被担保人定期提供财务会计报告，并及时报告担保事项的实施情况D 单位对担保业务进行风险评估，确保担保业务符合国家法律法规和本单位的担保政策，防范担保业务风险正确答案：C21、按照内部会计控制规范要求，属于不相容职务的是——[单选题]A 采购与验收B 销售与应收款项的催收C 存货的保管与处置申请D 财务主管与会计档案保管正确答案：A22、关于内部会计控制的基本原则，表述正确的是——[单选题]A 内部会计控制应当约束单位的所有人员B 内部会计控制应随着外部环境的变化等，不断修订和完善C 内部会计控制应当涵盖单位内部的各项经济活动及其岗位D 内部会计控制只要保证单位内部涉及会计工作的重点岗位中不相容岗位职务相分离正确答案：B23、对成本费用预算制度执行情况，应重点检查——[单选题]A 是否制定成本费用的开支范围B 是否制定成本费用的开支标准C 是否分解成本费用指标，落实成本费用责任D 成本费用支出的真实性合理性合法性和是否超出预算范围正确答案：D24、按照内部会计控制规范，财务专用章应由——[单选题]A 专人保管B 采购负责人保管C 销售负责人保管D 单位负责人保管正确答案：A25、不属于内部会计控制内容的是——[单选题]A 筹资业务的会计控制B 货币资金业务的会计控制C 成本费用业务的会计控制D 对涉密人员离岗离职实行脱密期管理正确答案：D26、关于个人名章的管理，符合内部会计控制规范的是——[单选题]A 只能由其本人保管B 只能由其授权人员保管C 只能由人力资源部门保管D 必须由本人或其授权人员保管正确答案：D27、符合内部会计控制成本效益原则的做法是——[单选题]A 为达到内部会计控制的目的，企业在岗位设置和分工时尽可能细化，做到一人一岗B 单位不具备设立专门机构来组织预算管理工作的，可以指定财会部门负责预算管理工作C 为达到内部会计控制的目的，单位无论规模大小，都在各个部门设置内部审计分支机构D 为堵塞采购环节的漏洞，减少采购风险，企业应尽可能多设置采购与付款业务的机构和岗位正确答案：B28、属于内部会计控制基本目标的是——[单选题]A 为了发挥会计人员在社会经济活动中的鉴证和服务作用B 为了加强对会计人员的管理，维护社会公共利益和投资者利益C 为了发挥会计人员在了解国情国力服务经济社会发展中的重要作用D 堵塞漏洞消除隐患，防止并及时发现纠正错误及舞弊行为，保护单位资产的安全完整正确答案：D29、没有证据否定职业病危害因素与病人临床表现之间的必然联系的，应当诊断为——[单选题]A 流行病B 传染病C 职业病D 遗传病正确答案：C30、“各单位应当根据国家有关法律法规和内部会计控制规范（货币资金），结合部门或系统的货币资金内部控制规定，建立适合本单位业务特点和管理要求的货币资金内部控制制度，并组织实施”，体现的内部会计控制基本原则是——[单选题]A 成本效益原则和全面均衡控制原则B 应当符合国家有关法律法规和相关内部会计控制规范，以及单位的实际情况C 应当贯穿决策执行和监督全过程，覆盖企业及其所属单位的各种业务和事项D 应当在治理结构机构设置及权责分配业务流程等方面形成相互制约相互监督，同时兼顾运营效率正确答案：B31、属于财产保全控制要求的是——[单选题]A 建立和完善内部财产报告制度B 建立和完善内部财产审计制度C 建立和完善内部财产审批制度D 限制未经授权的人员对财产的直接接触正确答案：D32、用人单位对职业病防治工作全面负责的是——[单选题]A 卫生机构B 安监部门C 工会组织D 单位主要负责人正确答案：D33、不属于成本费用内部会计控制内容的是——[单选题]A 材料成本控制B 制造费用控制C 固定资产折旧控制D 费用支出申请审批控制正确答案：C34、在保障会计信息安全过程中起主导作用的是——[单选题]A 人为因素B 财务软件C 操作系统D 计算机硬件正确答案：A35、对成本费用核算制度执行情况，应重点检查——[单选题]A 存货发出的计价方法是否适合B 成本费用的记录报告的真实性和完整性C 工作岗位设置是否合理，是否利于人工成本控制D 成本费用核算制度是否符合国家统一的会计制度的规定正确答案：B36、一般不参与生产车间使用的固定资产验收工作的部门是——[单选题]A 财会部门B 销售部门C 生产车间D 资产管理部门正确答案：B37、属于存货领用发出与处置控制内容的是——[单选题]A 单位内部各业务部门因生产管理基本建设等需要领用原材料等存货的，应当履行审批手续，填制领料凭证B 单位应当根据销售计划生产计划采购计划资金筹措计划等制定仓储计划，合理确定库存存货的结构和数量C 单位建立存货的分类管理制度，对贵重物品生产用关键备件精密仪器危险品等重要存货，应当采取额外控制措施D 对存货验收过程中发现的异常情况，负责验收的部门和人员应当立即向有关部门报告；有关部门应当及时查明原因，视存货的不同取得方式作出相应处理正确答案：A38、属于销售与收款业务会计控制内容的是——[单选题]A 投资收益收款控制B 利息收入收款控制C 控制出纳人员接触现金收款D 控制销售人员接触销售现款正确答案：D39、有权对本行政区域内各单位内部会计控制的建立和执行情况进行监督检查的行政机关是——[单选题]A 国家税务总局B 国务院审计署C 乡镇以上地方各级人民政府财政部门D 县级以上地方各级人民政府财政部门正确答案：D40、属于筹资决策控制内容的是——[单选题]A 单位筹资预算一经批准，应当严格执行B 单位应当按照筹资合同或协议的约定及时取得相关资产C 单位财会部门应当严格按照确定的筹资方案办理筹资业务D 重大筹资合同或协议的订立，应当征询法律顾问或专家的意见正确答案：A41、属于固定资产投资预算制度的执行情况检查内容的是——[单选题]A 处置固定资产作价是否合理B 购建固定资产是否纳入预算C 维修保养费用是否超过预算额度D 是否由同一部门或个人办理固定资产的全过程业务正确答案：B42、财政部制定《内部会计控制规范——基本规范（试行）》的依据是——[单选题]A 宪法B 会计法C 公司法D 证券法正确答案：B43、属于货币资金会计控制内容的是——[单选题]A 无形资产摊销控制B 固定资产折旧控制C 存货验收保管控制D 现金和银行存款的管理正确答案：D44、属于工程项目会计控制内容的是——[单选题]A 票据管理B 印章管理C 竣工决算控制D 处置与转移控制正确答案：C45、属于单位内部会计系统控制方法的是——[单选题]A 建立授权批准控制制度B 建立和完善内部报告制度C 建立和完善内部风险控制制度D 根据国家财经法规，制定本单位的会计制度正确答案：D46、按照内部会计控制规范要求，单位监督检查部门应向上级有关部门报告内部控制监督检查情况和有关部门的整改情况的是——[单选题]A 存货内部控制B 货币资金内部控制C 成本费用内部控制D 销售与收款内部控制正确答案：A47、工程项目在竣工决算环节的控制内容不包括——[单选题]A 竣工清理B 竣工付款C 竣工审计D 竣工验收正确答案：B48、单位检查存货保管制度的执行情况时，不需要告知有关部门采取措施纠正和完善的是——[单选题]A 对包装标示有“避光”的物品，却在阳光下直射B 生产部门对在生产过程中废弃的存货，也进行了登记C 对贵重物品生产用关键备件精密仪器危险品等重要存货，在同一环节由一人经办D 对贵重物品生产用关键备件精密仪器危险品等重要存货，没有采取额外控制措施正确答案：B49、《内部会计控制规范——预算（征求意见稿）》不适用于——[单选题]A 公司B 企业C 政府机关D 有生产经营活动的单位正确答案：C50、用人单位提供的职业病个人防护用品，不合规的是——[单选题]A 隔热衣物B 防毒面具C 防尘口罩D 普通纱布口罩正确答案：D51、对于重要的货币资金支付业务，其审批方法是——[单选题]A 由经办人审批B 由财务负责人审批C 由单位负责人审批D 实行集体决策和审批正确答案：C52、不符合单位固定资产日常保管控制的是——[单选题]A 应当建立固定资产投保制度B 应当建立固定资产清查盘点制度C 应当建立固定资产归口分级管理制度D 应当建立固定资产集中统一管理制度正确答案：D53、会计数据和信息只传给有权知道该数据和信息的人，是为了保证会计信息的——[单选题]A 完整性B 及时性C 有用性D 机密性正确答案：D54、内部会计控制的基本目标包括——[单选题]A 确保国家有关会计法律法规和单位内部规章制度的贯彻执行B 提高企业经营管理水平和风险识别评估防范控制能力C 促进企业可持续发展，维护社会主义市场经济秩序和社会公众利益D 提高国家财政资金使用效益，促进廉政建设，保障国民经济和社会健康发展正确答案：A55、属于销售业务中收款环节的控制内容是——[单选题]A 对应收账款进行账龄分析B 建立销售定价控制制度并予以执行C 选择客户时，充分了解和考虑客户的信誉D 质检部门对客户退回的货物进行检验并出具检验证明正确答案：A56、符合内部会计控制规范的做法是——[单选题]A 虚报存货损失B 对固定资产的取得实行预算管理C 外埠存款长期挂账，实际上被挪用D 故意将存货数量记错，为今后转移存货作准备正确答案：B57、符合“保证会计资料真实完整”的做法是——[单选题]A 多列职工名单从而多列生产工人工资B 定期和不定期地进行现金盘点，做到账实相符C 固定资产报废的残值收入不入账或设置账外账D 在享有现金折扣的情况下，故意按货款总额支付正确答案：B58、属于固定资产内部会计控制内容的是——[单选题]A 取得与验收控制B 仓储与保管控制C 销售和发货控制D 对外投资收回控制正确答案：A59、单位建立严格的请购审批制度，其执行的内部会计控制方法是——[单选题]A 风险控制B 财产保全控制C 不相容职务相分离控制D 预算控制和授权批准控制正确答案：D60、从事生产经营活动的企业，可以采用的成本控制方法有——[多选题]A 定额成本法B 标准成本法C 作业成本法D 约当产量法正确答案：ABC61、应当通过实施符合性测试和实质性测试检查内部控制制度是否健全，各项规定是否得到有效执行的业务有——[多选题]A 预算B 成本费用C 采购与付款D 销售与收款正确答案：BCD62、产生职业病危害的用人单位，其工作场所的职业卫生要求包括——[多选题]A 有与职业病危害防护相适应的设施B 生产布局合理，有害与无害作业分开C 有配套的更衣间洗浴间孕妇休息间等卫生设施D 职业病危害因素的强度或者浓度符合国家职业卫生标准正确答案：ABCD63、内部会计控制内容主要包括——[多选题]A 人力资源管理控制B 筹资业务的会计控制C 工程项目的会计控制D 无形资产业务的会计控制正确答案：BC64、按照《内部会计控制规范》，属于内部会计控制内容的有——[多选题]A 筹资B 采购与付款C 销售与收款D 固定资产投资正确答案：ABCD65、成本费用重点监督检查的内容包括——[多选题]A 记录报告的真实性和完整性B 是否存在编制与执行混岗现象C 支出的真实性合理性合法性和是否超出预算范围D 业务的授权批准手续是否健全，是否存在越权审批的行为正确答案：ACD66、属于预算业务内部会计控制内容的是——[多选题]A 预算编制控制B 预算执行控制C 预算调整控制D 预算分析与考核控制正确答案：ABCD67、内部会计控制的方法包括——[多选题]A 风险控制B 内部报告控制C 运营分析控制D 电子信息技术控制正确答案：ABD68、单位应当建立成本费用控制系统，做好成本费用管理的各项基础工作，制定成本费用标准，分解成本费用指标，控制成本费用差异，考核成本费用指标的完成情况，落实奖罚措施，降低成本费用，提高经济效益。