注：不含主觀題第1題單選題(1分)____isthehigheststandardtoguideaccountingworkinthelegalsystemthatrestrictsthepreparationoffinancialstatements.AAccountinglawBEnterpriseaccountingsystemCBasicaccountingstandardsofenterprisesDSpecificaccountingstandardsofenterprisesThe第2題單選題(1分)Theaccrualbasisisbasedon____assumption.AAccountingentityBGoing-concernCAccountingperiodDMonetarymeasurementThe第3題單選題(1分)Theprovisionforassetimpairmentistheembodimentoftheprincipleof__.ARelevanceBObjectivityCSignificanceDPrudenceThe第4題單選題(1分)Theassetmanagementofthefixedassetsfinancedbylesseeisanembodimentoftheprincipleof______.ASignificanceBAccrualbasisCSubstanceoverformDPrudenceThe第5題多選題(2分)Theinformationusersofthefinancialstatementsinclude____.AShareholderBCreditorCSupplierDGovernmentEEmployeeThe正確答案：ABCDE第6題多選題(2分)Themeasurementattributesofaccountinginclude____.AHistoricalcostBReplacementcostCAmortizedcostDFairvalueEPresentvalueThe正確答案：ABDE第7題多選題(2分)Accountingassumptionsinclude___restrictthepreparationoffinancialstatements.AAccountingentityBAccrualbasisCGoing-concernDSubstanceoverformEMonetaryThe正確答案：ACE第8題判斷題(1分)Usersofthesameinformationneedthesamebreadthanddepthofreportinformation.第9題判斷題(1分)Non-operatingincomewillbringintheinflowoftheexpectedeconomicbenefits,soitbelongstotheincomeoftheenterprise.第10題判斷題(1分)Thelegalsubjectistheaccountingsubject,buttheaccountingsubjectisnotnecessarilythelegalsubject.UnitTestofChapter2-Assignments第1題單選題(1分)Thebalancesheetreflectstheinformationof___onacertainpointoftheenterprise.AOperatingresultsBOwner’sequityCFinancialpositionDCashflowThe第2題單選題(1分)Theconceptofprofitthatreflectstheprofitabilityofanenterprise'soperatingactivitiesis____.AGrossmarginBCoreprofitCOperatingprofitDNetprofitThe第3題單選題(1分)"Cashpaidforthepurchaseandconstructionoffixedassets,intangibleassetsandotherlong-termassets"belongstothecashflowof___inthecashflowstatement.AOperatingactivitiesBInvestmentactivitiesCFinancingactivitiesDExchangeratechangesThe第4題單選題(1分)Thecashflowstatementisthespecificexpansionof____itemsinthebalancesheet.ACashBMonetaryfundCTradingfinancialassetsDFinancialassetsavailableforsaleThe第5題多選題(2分)Financialandaccountingreportsofenterprisesinclude____.AAuditreportBConsolidatedfinancialstatementsCParentcompany’sfinancialstatementDNotestothefinancialstatementsECompanybusinessprofileandkeyfinancialdataThe正確答案：ABCD第6題多選題(2分)Thecashflowstatementincludes_____information.AOperatingactivitiesBInvestmentactivitiesCFinancingactivitiesDExchangeratefluctuationsoncashandcashequivalentsThe正確答案：ABCD第7題多選題(2分)Owner'sequityincludes_____.APaid-incapitalBCapitalreserveCOthercomprehensiveincomeDTotalprofitEUndistributedprofitThe正確答案：ABCE第8題多選題(2分)Thebalancesheetis_____.ATime-pointreportingBPeriodreportingCDynamicreportingDInformationreflectingthefinancialconditionofanenterpriseEInformationreflectingtheoperatingresultsofanenterpriseThe正確答案：ADUnitTestofChapter3-Assignments第1題單選題(1分)Consolidatedstatementsshallbepreparedby____.AEnterprisegroupBHoldingcompanyCParentcompanyDSubsidiaryThe第2題單選題(1分)Thesecuritiesissuanceinformationdisclosedbythelistedcompanyincludes____.AAnnualreportBBulletinofthestockmarketCGuarantyannouncementDRefinancingannouncementThe第3題單選題(1分)Mainlyintheformoftexttoexplainthemainaccountingstatementis_____.AScheduletoaccountingstatementsBNotestoaccountingstatementsCInternalstatementsDFinancialfactsheetThe第4題單選題(1分)Opinionsofcertifiedpublicaccountantson____offinancialstatements.AFairnessBAuthenticityCCorrectnessDCompletenessThe第5題多選題(2分)Temporaryannouncementsinclude_____.AAuditreportBRelatedtransactionannouncementCDividendannouncementDNotestothefinancialstatementsEAnnouncementofchangesinshareholding正確答案：BCE第6題多選題(2分)Interimfinancialreportsinclude______.AMonthlyfinancialreportBQuarterlyfinancialreportCSemi-annualfinancialreportDAnnualfinancialreportThe正確答案：ABC第7題多選題(2分)Amongthefollowingitems,thechangesinaccountingestimatesare_____.AThedepreciationperiodoffixedassetshasbeenchangedfrom10to15years.BThevaluationmethodofissuedinventorywaschangedfromFIFOtoweightedaverage.CEstimatedliabilitiesrecognizedforcontingenciesareadjustedbasedonthelatestevidence.DBasedonthenewevidence,converttheintangibleassetswithuncertainservicelifeintointangibleassetswithlimitedservicelife.正確答案：ACD第8題多選題(2分)Thereare_____whichshouldnotbeincludedinthescopeofconsolidatedstatementsofenterprises.AFormersubsidiarycompanywhichhasbeendeclaredtobecleanedupBFormersubsidiarycompanywhichhasbeendeclaredbankruptCInvestedcompanywhichhaslessthanhalfofthevotingrightsbutwhichcanbecontrolledbythearticlesofassociationortheagreementDOtherinvestedcompanywhichcannotbecontrolledThe正確答案：ABD第9題判斷題(1分)Eventsafterthebalancesheetdaterefertothefavorableorunfavorableeventsoccurringbetweenthedateofthebalancesheetandthedateoftheauditreport.第10題判斷題(1分)Theenterpriseshalldisclosetheinformationrelatedtotheparentcompanyandsubsidiarycompaniesinthestatementwhetherornotthereisanyrelatedpartytransaction.UnitTestofChapter4-Assignments第1題單選題(1分)Amongthefollowingindexes,_____isnotaprofitabilityindex.AGrossprofitrateBCoreprofitrateCNetinterestrateontotalassetsDTurnoverrateoftotalassetsThe第2題單選題(1分)Liquidassetsarededucted_____fromcurrentassets().AOtherreceivablesBAccountsreceivableCInventoryDFinancialassetswhosechangesaremeasuredatfairvalueandbookedintocurrentprofitsandlosses.The第3題單選題(1分)ConsideringthefactorofVAT,thenumeratorofthecalculationformulaofreceivablesturnoverrateshouldbe_____.AAveragenetreceivablesx(1+VATrate)BAverageoriginalvalueofreceivablesx(1+VATrate)COperatingincomex(1+VATrate)DOperatingincomex(1-VATrate)The第4題單選題(1分)Theoreticallyspeaking,theconceptofprofitwiththemostdirectcomparativevalueandsignificancewiththeoperatingrevenueis_____.AGrossprofitBCoreprofitCOperatingprofitDTotalprofitThe第5題多選題(2分)Indicatorsofshort-termsolvencyinclude_____.AAsset-liabilityratioBCurrentratioCQuickratioDMultipleofinterestearnedEEquityratioThe正確答案：BC第6題多選題(2分)Horizontalanalysesinclude_____.AComparativeanalysisBExponentialtrendanalysisCCommonratioanalysisDStructuralanalysisERatioanalysisThe正確答案：AB第7題多選題(2分)TheDupontanalysismethodstartsfromthenetinterestrateofequityanddecomposinglayerbylayerintotheproductof().ANetinterestrateonassetsBEquitymultiplierCOperatingprofitmarginDNetprofitmarginonsalesEAssetturnoverThe正確答案：BDE第8題判斷題(1分)Theindicatorthatreflectstheprofitabilityofenterprises'operatingactivitiesisthegrossprofitrate.第9題判斷題(1分)Generallyspeaking,thelargertheequitymultiplier,thesmallerthefinancialriskoftheenterprise.第10題判斷題(1分)Whentheenterprisehasalargescaleofnotesreceivable,thesignificanceoftheenterprisetocalculatetheturnoverrateofaccountsreceivableisrelativelysmall,anditisappropriatetocalculatetheturnoverrateofcommercialcreditstoreflectthemanagementefficiencyofitscredits.UnitTestofChapter5-Assignments第1題單選題(1分)Whichofthefollowingisrightaboutqualityanalysis?AItcanfindthechangetrendoftheitemBItcanidentifykeyitemsforanalysisCItisbasedontheinternalrelationshipsbetweenprojectsDItfocusesonthequalityinformationbehindthereportdataThe第2題單選題(1分)Whichofthefollowingisnotcommonmethodoffinancialstatementanalysis?ARatioanalysisBAnalytichierarchyprocessCQualityanalysisDCommon-sizestatementanalysisThe第3題多選題(2分)Themacroanalysisintheframeworkofqualityanalysisinclude()APoliticalanalysisBEconomicanalysisCSocialanalysisDIndustryentrantanalysisETechnicalanalysisThe正確答案：ABCE第4題多選題(2分)Financialqualityanalysisinclude()AAssetqualityanalysisBLiabilityqualityanalysisCProfitqualityanalysisDCapitalstructurequalityanalysisECashflowqualityanalysisThe正確答案：ABCDE第5題多選題(2分)Qualityanalysiscanrealize()AJudgmentofstrategiccomplianceBManagementdiagnosisCProspectforecastDValuejudgmentThe正確答案：ABCD第6題判斷題(1分)Thefourmethodsoffinancialstatementanalysisareindependentandmutuallyexclusive.第7題判斷題(1分)Althoughratioanalysiscanrevealthecontradictionsandproblemsinenterprisestosomeextent,itiseasytobeartificiallywhitewashandcausethedistortionoffinancialinformationandmisleadinvestors.UnitTestofChapter6-Assignments第1題單選題(1分)Whichofthefollowingindexreflecttheprofitabilityoftheenterprise'sproductorbusiness?AGrossprofitBCoreprofitCOperatingprofitDTotalprofitThe第2題單選題(1分)Whichofthefollowingisincludedintheextraordinaryprofitoftheenterprise?AOtheroperatingrevenueBInvestmentincomeCNon-operatingincomeDOtherconsolidatedincomeThe第3題單選題(1分)Whenanalyzingtheformationqualityofoperatingincome,whichofthefollowingdoesn’tneedtobepaidattentionto?AVarietycompositionofoperatingincomeBRegionalcompositionofoperatingrevenueCCustomercompositionofoperatingrevenueDContributiondegreeofsalesstaffofoperatingrevenueThe第4題單選題(1分)Whatshouldbepaidattentiontowhenjudgingthevolatilityofcorporateprofitstructure?AThescaleofassetsimpairmentlossesBThesizeofchangesinfairvaluegainsandlossesCThesizeofnetnon-operatingincomeDThesizeofinvestmentincomeThe第5題單選題(1分)Whatshouldbepaidattentiontowhenjudgingtheprofitmodeloftheenterprise?AConsolidatedstatementBParentstatementCSubsidiarystatementDGroupstatementThe第6題多選題(2分)Companieshavelowergrossmargins,perhapsbecause_____.ATheproductlifecyclehasreachedtherecessionperiodBThebrand,quality,costandpriceoftheproductarenotcompetitiveinthemarketCImproperhandlingofaccountant,deliberatelychoosetoreducethemeansofgrossprofitmarginDTheoperationandmanagementoftheenterpriseispoor,andtheexpensesduringtheperiodcannotbestrictlycontrolledENewproductsareover-investedintheresearchanddevelopmentstage.The正確答案：ABC第7題多選題(2分)Whichofthefollowingitemsmaybecomepartofthe"non-recurringprofitandloss"itemoftheenterprise?ADonationoutlayBDevaluationlossofassetsCInventorylossorinventoryincomeofassetsDFinerevenueorlossEProceedsfromdisposalofnon-currentassetsThe正確答案：ACDE第8題多選題(2分)Whatareincludedintheintrinsicqualityanalysesoftheprofitstructure?AThematchingdegreeofprofitstructureandprofitmodelBProfitfluctuationanalysisCProfitcontinuityanalysisDProfitrealizationanalysisEWhethertoconductearningsmanagementThe正確答案：ABCDE第9題判斷題(1分)Assetscanbedividedintooperatingassetsandinvestmentassetsaccordingtothedifferentwaystheycontributetoprofits.第10題判斷題(1分)Theoperatingprofitistheindexreflectingtheprofitabilityoftheenterprise'soperatingactivities.UnitTestofChapter7-Assignments第1題單選題(1分)Thestatementofchangesinowners'equityistheinformationreflecting____ofanenterpriseduringacertainperiod.AChangeinfinancialpositionBChangeinoperatingresultsCChangeinowners'equityDChangeincashflowThe第2題單選題(1分)____istheowner'sequityaccumulatedbyinternaloperation.APaid-upcapitalBCapitalreserveCOtherincomeDSurplusreservesThe第3題單選題(1分)Whichofthefollowingwillreducetheowners'equityoftheenterprise?AExtractforsurplusreserveBWithdrawalofpublicwelfarefundsCPaymentofcommonstockdividendsDIncreasecapitalstockwithcapitalreserveThe第4題多選題(2分)Owner’sequityincludes()APaid-upcapitalBCapitalreserveCOtherincomeDOthercomprehensiveincomeEUndistributedprofitThe正確答案：ABDE第5題多選題(2分)Therealizationofcorporatedividendpolicyhastherelevantwith()AChangesintheitem"profitsdistributedtoowners(shareholders)"ofprofitdistributioniteminthestatementofchangesinowners'equityBChangesinthe"dividendspayable"itemofthebalancesheetCChangeintheitem"cashfordividend,profit,orinterestpayments"offinancingactivitiesofthecashflowstatementDChangesintheitem"cashreceivedforearninginvestmentincome"ofinvestmentactivitiesofthecashflowstatementThe正確答案：ABC第6題判斷題(1分)Theinfluenceofaccountingonthestatementofchangesinowners'equityshouldbevigilantagainstthefrequentoccurrenceofthecorrectionoferrorsinthepreviousperiodduringtheyear.第7題判斷題(1分)Theinternalitemsofowners'equityarecarriedforwardtoeachother,andthetotalsizeofowners'equitydoesnotchange,soithasnoinfluenceonthedecisionofusersofreportinformation.UnitTestofChapter8-Assignments第1題單選題(1分)WhatistheformulaofAccountsreceivableturnover?ANetcredit/AveragereceivablesBSaleproceeds/AveragereceivablesCOperatingcosts/AveragereceivablesDOperatingrevenue/AveragereceivablesThe第2題單選題(1分)Whichofthefollowingisnotalong-termliabilityaccount?ALong-termloanBInterestreceivableCBondspayableDLong-termpayableThe第3題單選題(1分)WhatistheformulaofInventoryturnoverratio?ANetcredit/AverageinventoryBSaleproceeds/AverageinventoryCOperatingcosts/AverageinventoryDOperatingrevenue/AverageinventoryThe第4題單選題(1分)Whichofthefollowingisnotacommercialdebt?ANotespayableBAccountspayableCAdvancereceiptsDShort-termborrowingThe第5題多選題(2分)Whichofthefollowingarecurrentassets?ACurrencycapitalBHeld-to-maturityinvestmentCReceivablesDInventoryThe正確答案：ACD第6題多選題(2分)Whatarethefactorsthataffectthecurrencycapitalscaleofenterprises?AAssetscaleBBusinessrevenueandexpenditurescaleCIndustrycharacteristicsDCapitalutilizationcapacityThe正確答案：ABCD第7題多選題(2分)Whatarethecharacteristicsofintangibleassets?AIntangibleBLong-termCUncertainDRecognizableThe正確答案：ABCD第8題多選題(2分)Whichofthefollowingareinvestmentassets?ATradingfinancialassetsBHeld-to-maturityinvestmentCAvailable-for-salefinancialassetsDlong-termequityinvestmentThe正確答案：ABCD第9題判斷題(1分)Ontheassetsideofthebalancesheet,theorderofassetsfromtoptobottomisfromweaktostrong.第10題判斷題(1分)Theasset-liabilityratioreflectsthefinancialriskoftheenterprise.Fortheenterprise,thesmallertheindex,thelowertherisk.第11題判斷題(1分)Accountsreceivableturnoverrateishigher,theenterprise'sworkingcapitalwillbetoomuchsluggishinaccountsreceivable.第12題判斷題(1分)Theproportionoffixedassetsintotalassetsofenterpriseswithdifferentprofitmodelsmayvarygreatly.第13題判斷題(1分)Acceptinvestmenttoformafixedassetwillreducetheliabilitycapacityoftheenterprise.第14題判斷題(1分)Mandatoryliabilitiesthatcomeduequicklyareamajorsourceoffinancialrisk.第15題判斷題(1分)Controllingthematchingdegreeofcapitalsourcesandassetscanreducethefinancialriskofenterprises.UnitTestofChapter9-Assignment第1題單選題(1分)Cashinflowsreceivedfrominvestmentsarecashflowsfrom____.AOperatingactivitiesBInvestmentactivitiesCFinancingactivitiesDLiabilityactivitiesThe第2題單選題(1分)Whichofthefollowingdoesnotbelongtothecashflowofoperatingactivities?ACashreceivedfromthesaleofgoodsandservicesBTaxrefundsreceivedCCashpaymentsforgoodspurchasedandservicesreceivedDCashpaymentsfordebtserviceThe第3題單選題(1分)Whichofthefollowingisthecashflowofinvestmentactivities?ACashreceivedforinvestmentrecoveryBTaxrefundsreceivedCCashpaymentsforgoodspurchasedandservicesreceivedDCashpaymentsfordebtserviceThe第4題多選題(2分)Thecashflowstatementdividesthecashflowofanenterpriseinacertainperiodintothreecategories,theyare_____.ACashflowfromoperatingactivitiesBCashflowfrominvestmentactivitiesCCashflowfromliabilityactivitiesDCashflowfromfinancingactivitiesThe正確答案：ABD第5題判斷題(1分)Thenetcashflowfromoperatingactivitiesreflectstheabilityoftheenterprisetogenerateincrementalcashfromitsdailyoperations.第6題判斷題(1分)Thenetcashflowofinvestmentactivitiesreflectstheexpansionstrengthoftheenterprise.Thepositivenetcashflowofthecurrentperiodindicatesthattheexpansionstrengthislargeandcanlayafoundationforfuturedevelopment.第7題判斷題(1分)Inthestabledevelopmentstage,thecashflowoftheenterprise'soperatingactivitiesshouldbeabletomeettheneedsofreproductionandprovidecertaincashsupportfortheexpansionoftheenterprise.FinalExam第1題單選題(3分)Theaccrualbasisisbasedon____assumption.AAccountingentityBGoing-concernCTime-periodDMonetaryThe第2題單選題(3分)Theprincipleof_____reflectthatthefixedassetsleasedbyfinanceismanagedasthelessee'sassets.ASignificanceBAccrualbasisCSubstanceoverformDPrudenceThe第3題單選題(3分)Theconceptofprofitthatreflectstheprofitabilityofanenterprise'soperatingactivitiesis____.AGrossmarginBCoreprofitCOperatingprofitDNetprofitThe第4題單選題(3分)Thecashflowstatementisthespecificexpansionof____itemsinthebalancesheet.ACashBMonetaryfundCTradingfinancialassetsDFinancialassetsavailableforsaleThe第5題單選題(3分)Consolidatedstatementsshallbepreparedby____.AEnterprisegroupBHoldingcompanyCParentcompanyDSubsidiaryThe第6題單選題(3分)Opinionsofcertifiedpublicaccountantson____offinancialstatements.AFairnessBAuthenticityCCorrectnessDCompletenessThe第7題單選題(3分)ConsideringthefactorofVAT,thenumeratorofthecalculationformulaofreceivablesturnoverrateshouldbe_____.AAverageoriginalvalueofreceivablesx(1+VATrate)BAverageoriginalvalueofreceivablesx(1-VATrate)COperatingincomex(1+VATrate)DOperatingincomex(1-VATrate)The第8題單選題(3分)Whichofthefollowingisnotcommonmethodoffinancialstatementanalysis?ARatioanalysisBAnalytichierarchyprocessCQualityanalysisDCommon-sizestatementanalysisThe第9題單選題(3分)Whatshouldbepaidattentiontowhenjudgingthevolatilityofcorporateprofitstructure?AThescaleofassetsimpairmentlossesBThesizeofchangesinfairvaluegainsandlossesCThesizeofnetnon-operatingincomeDThesizeofinvestmentincomeThe第10題單選題(3分)____istheowner'sequityaccumulatedbyinternaloperation.APaid-upcapitalBCapitalreserveCOtherincomeDSurplusreservesThe第11題單選題(3分)Whichofthefollowingisnotalong-termliabilityaccount?ALong-termloanBInterestreceivableCBondspayableDLong-termpayableThe第12題單選題(3分)Whichofthefollowingisnotacommercialdebt?ANotespayableBAccountspayableCDepositreceivedDShort-termborrowingThe第13題單選題(3分)Whichofthefollowingdoesnotbelongtothecashflowofoperatingactivities?ACashreceivedfromthesaleofgoodsandservicesBTaxrefundsreceivedCCashpaymentsforgoodspurchasedandservicesreceivedDCashpaymentsfordebtserviceThe第14題單選題(3分)Acceptinvestmenttoformafixedassetwill____theliabilitycapacityoftheenterprise.AIncreaseBReduceCNoinfluenceDNotsureThe第15題多選題(4分)Theinformationusersofthefinancialstatementsinclude____.AShareholderBCreditorCSupplierDGovernmentEEmployeeThe正確答案：ABCDE第16題多選題(4分)Financialandaccountingreportsofenterprisesinclude____.AAuditreportBConsolidatedfinancialstatementsCParentcompany’sfinancialstatementDNotestothefinancialstatementsECompanybusinessprofileandkeyfinancialdataThe正確答案：ABCD第17題多選題(4分)Amongthefollowingitems,thechangesinaccountingestimatesare_____.AThedepreciationperiodoffixedassetshasbeenchangedfrom10to15years.BThevaluationmethodofissuedinventorywaschangedfromFIFOtoweightedaveragemethod.CEstimatedliabilitiesrecognizedforcontingenciesareadjustedbasedonthelatestevidence.DBasedonthenewevidence,converttheintangibleassetswithuncertainservicelifeintointangibleassetswithlimitedservicelife.正確答案：ACD第18題多選題(4分)Indicatorsofshort-termsolvencyinclude_____.AAsset-liabilityrat