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