应得客最新考试题

2×24年12月31日，甲公司应收乙公司货款58.9万元，已计提坏账准备1.8万元，其债权的公允价值为54万元。因乙公司无法按期偿还债务，双方签订债务重组合同，约定如下：(1)乙公司以其生产的产品偿还部分债务，该批产品的账面价值为28万元，公允价值为30万元；(2)乙公司将25万元的债务转为股份，债转股后乙公司总股本为1000万元，甲公司持有的抵债股权占乙公司总股本的0.5%,该股权当日公允价值为26万元。股权转让手续已于同日办理完毕，甲公司将其分类为以公允价值计量且其变动计入当期损益的金融资产。不考虑其他因素，下列各项关于该债务重组会计处理的表述中，正确的是（）。

甲公司持有乙公司80%股权，2×24年1月1日出售乙公司股权的10%,取得处置价款2000万元，出售后，甲公司持有乙公司70%股权，仍能控制乙公司。乙公司系甲公司在2×22年自非关联方购入的子公司，购买日乙公司可辨认净资产账面价值15000万元(与公允价值相同),甲公司支付购买价款13000万元。截至2×24年1月1日，甲公司按购买日公允价值持续计算的乙公司可辨认净资产账面价值为18000万元。甲公司不存在其他子公司，甲、乙公司会计期间和会计政策相同。不考虑其他因素，下列关于甲公司出售乙公司部分股权的说法正确的是（）。

2×24年，甲公司购入的各项金融资产如下：(1)人民币结构性存款，该存款收益率与某实体的信用情况挂钩；(2)混合基金，该基金投资组合包括国债、企业债、同业拆借、股票等；(3)优先股，根据合同约定将按公司经营业绩收取股息；(4)理财产品，通过穿透来看，该理财产品投资于各类股票、债券等底层资产组合。不考虑其他因素，下列甲公司的会计处理中正确的是（）。

下列各项关于资产减值会计处理的表述中，正确的是（）。

甲公司以人民币作为记账本位币，2×24年发生的有关外币交易或事项如下：(1)3月5日，购入B股某公司股票，支付购买价款1200万美元，甲公司将其分类为以公允价值计量且其变动计入当期损益的金融资产；(2)5月13日，支付货款300万美元，该货款系2×23年12月确认，当日汇率为1美元=6.65元人民币；(3)10月1日，收到乙公司支付的债券利息50万美元，当日汇率为1美元=6.46元人民币，该债券利息甲公司已在9月30日计提；(4)12月1日，收到投资公司投资款10000万美元，当日汇率为1美元=6.52元人民币。不考虑其他因素，下列关于甲公司上述经济业务的会计处理符合企业会计准则规定的是（）。

2×24年末甲公司持有100件A材料，A材料的成本为500万元，主要用于生产50件B商品。2×24年12月31日，由于市场价格波动，B商品的市场售价为15万元/件，销售B商品的相关税费为0.5万元/件，A材料的市场价格为5万元/件，销售A材料的相关税费为0.3万元/件；将A材料加工成B商品每件尚须发生加工费用6万元。不考虑其他因素，甲公司2×24年末持有的A材料在资产负债表中应当列报的金额是（）。

2×24年6月1日，甲公司向当地政府申请研发设备补助资金1000万元。2×24年7月10日，甲公司购入一台不需安装的研发设备用于某项研发项目，增值税专用发票上注明的价款为1200万元，增值税税额为156万元，甲公司预计该设备可以使用5年，预计净残值率为5%,采用双倍余额递减法计提折旧。上述研发项目处于研究阶段，2×24年10月11日，甲公司收到当地政府设备补助资金1000万元。甲公司为增值税一般纳税人，采用总额法核算政府补助，不考虑其他因素，甲公司上述经济业务对2×24年度损益的影响金额是（）。

甲公司2×24年度归属于普通股股东的净利润为9850万元。2×24年1月1日，发行在外普通股股数为4000万股。2×24年3月1日，甲公司以资本公积转增资本，每10股转增3股；2×24年8月1日，甲公司回购普通股300万股；2×24年9月1日，甲公司注销库存股300万元。不考虑其他因素，甲公司2×24年利润表中列示的基本每股收益是（）元/股。

下列各项关于合营安排的表述中，正确的是（）。

2×22年7月1日，甲公司自银行借入专门借款6000万元用于研发非专利技术，借款期限3年，年利率为5%,每年6月30日支付利息，到期归还本金。截至2×22年12月31日，研发项目完成研究阶段，累计发生研究支出3500万元。2×23年1月1日，研发项目进入开发阶段，2×23年12月31日，累计发生开发支出2500万元，2×24年2月28日，研发项目结束形成一项非专利技术，开发阶段满足资本化条件，甲公司无法可靠预计非专利技术的使用寿命。不考虑其他因素，下列关于甲公司会计处理正确的是（）。

甲公司适用的所得税税率为15%,且预计未来期间能够产生足够的应纳税所得额用以抵扣可抵扣暂时性差异。甲公司2×24年实现利润总额1850万元，年初递延所得税资产和递延所得税负债的余额均为零。当年计提坏账准备200万元，确认国债利息收入50万元，12月4日，购入一台管理用设备，入账金额为400万元。根据税法规定，未经核准的准备金支出不得税前扣除，国债利息收入免税，单位价值在500万元以下的设备可以一次性从当年应纳税所得额中扣除。除上述经济业务以外，不存在其他税会差异。不考虑其他因素，甲公司当年利润表中应列报的净利润是（）。

2×24年度，甲公司归属于普通股股东的净利润为3000万元，发行在外的普通股加权平均数为2000万股。2×24年4月1日，甲公司与股东签订一份远期回购合同，承诺一年后以每股20元的价格回购其发行在外的普通股600万股。甲公司普通股股票2×24年4月至12月平均市场价格为15元。不考虑其他因素，甲公司2×24年稀释每股收益金额为（）。

甲公司为增值税一般纳税人，2×24年12月31日，“应交税费”科目所属各明细科目无余额，当月购入材料取得的增值税专用发票上注明的增值税税额为735万元，销售商品开具的增值税专用发票上注明的增值税税额为720万元，计提房产税和城镇土地使用税合计48万元，确认企业所得税220万元。不考虑其他因素，2×24年12月31日，甲公司资产负债表中“应交税费”项目期末余额是（）。

他25岁时接替他父亲当了公司的经理。结果证明他比父亲更成功。

我现在很少收到她的来信。

这意味着他们完成智力活动所需的时间比过去长。

直到昨天下午老师们才讨论了我的建议。

科学家们发现紧张会导致癌症。

The Puritans（清教徒）regarded idleness（无所事事）as a sin, and believed that life in an underdeveloped country made it necessary that each member of the community perform an economic function.

Pretend that you are a tourist from time to time, and get to know your city all over again including the indispensable（不可错过的）sights that people travel miles to see.

If you think that you can't have a good time without spending a lot of money, read on.

Industrial psychologists have also studied the effects of fatigue on workers to determine the length of working time that yields the greatest productivity.

Psychological techniques used to lessen the effort involved in a given job include a detailed study of the motion required to do the job, the equipment used, and the conditions under which the job is performed.

75 A information B services C wealth D materials

74 A raised B closed C set up D accepted

73 A patients B citizens C prisoners D laborers

72 A offers B encourages C protects D inspires

71 A progress B result C discovery D experience

70 A on B for C no matter D about

69 A fighting B suffering C poor D ill

68 A remembered B researched C observed D watched

67 A started B put C carried D brought

66 A entering B joining C forming D making

65 A insisting B joining C managing D trying

64 A supply B support C share D spare

63 A told B considered C regarded D called

62 A continents B cities C world D universe

61 A sets up B appears C lies D exists

60 A helped B served C saved D treated

59 A parents B home C money D way

58 A a family B a child C families D the police

57 A wound B injured C dangerous D destroyed

56 A hospital B market C hotel D restaurant

The Red Cross is an international organization, which cares for people who are in need of help. A man in a Paris__56__who needs blood, a woman in Mexico who was__57__in an accident, and__58__in India that lost their__59__in a storm may all be__60__by the Red Cross. The Red Cross__61__in almost every country around the__62__. The world Red Cross organizations are sometimes__63__the Sun or the Red Lion.All of these organizations__64__a common aim of__65__to help peoplem need.The idea of__66__an organization to help the sick and wounded during a war was__67__by Joan Dunant.In 1859, he__68__how people were__69__on a battlefield in Italy. He wanted to help all the wounded people__70__which side they were fighting for. The most important__71__of his work was an international treaty(跳跃). It__72__prisoners of war, the sick and wounded, and other__73__during a war.The American Red Cross was__74__ by Lara Barton in 1881.Today the Cross in the United States provides a number of__75__for the public.

As we all know Taiwan is to the east of Hongkong and on the southeast of China.

Hardly did he hear his mother's calling when he realized that it was already dark.

Not only he spoke more correctly, but he spoke more clearly.

He got to his friend's house full of hope, only to be told that he had left from England last week.

At the end of one month the boys looked forward to their mother's return most earnestly,as they were really tired with their father's boiled eggs.

With a genuine Oxford accent, she could pass as a native English speaker easily.

How can I convince you of that we have almost used up our supplies?

It was during the 1996's that the friendship between Edward and Jeremy reached their highest point.

Yellow Stone National Park is one of the older parks in the U.S.It was established by Congress in 1872.

I wish I can fly to the moon by spaceship one day.

I want to use the same dictionary _____ was used yesterday.

I couldn't understand why he pretended _____ in the bookstore.

This kind of cloth _____ well and _____ long.

The foreigner tried his best, but he still couldn't make his point .

No one except two students _____ the meeting.

I didn't know which was the better, so I took them _____.

The premier and the visiting foreign minister had a talk in _____ friendly atmosphere.

—Where did you have your supper? —_____.

The Smiths _____ their breakfast when the morning post came.

The reason _____ they died was lack of medical care.

_____ all the inventions have in common is _____ they have succeeded.

She found herself _____ forward more and more eagerly to the holiday at home.

The statement had to be delivered to someone who could _____ it to the press.

The new buildings here are all reinforced with steel _____ safety in case of an earthquake.

There is still a _____ possibility that their team may win in the last match.

Burglars _____ and stole some money while the family was away.

She breathed a sigh of _____ when she found out she had passed the exams.

During July and August there was no rain for weeks ______.

Does the way you thought of _____ the water clean make any sense?

Such _____ the case, there are no grounds to justify your complaints.

The most important thing to do _____ the pollution as soon as possible.

What _____ if the weather had been fine yesterday?

So heavy _____ that we were prevented from going out.

It was because of his carelessness _____ the car accident took place.

_____ most of the earth's surface is covered by water, fresh water is very rare and precious.

She was a good-looking woman in _____.

It is _____! Would you like to go out for a walk?

We ate in the _____ restaurant.

Many a child _____ killed in that car accident.

Hardly _____ the TV _____the electricity was cut off.

According to the passage, what did the Puritans expect from married women?

According to the passage, Puritans believed that an unmarried adult woman should be _____.

It can be inferred from the passage that the Puritans were _____.

According to the passage, where in colonial North America were there the fewest women?

What does the passage mainly discuss?

Passage 3Questions 11 to 15 are based on the following passage. Throughout the colonial period there was a remarkable shortage of women, which varied with the regions and was always greatest in the frontier area.s.This shortage enhanced women's status and position and allowed them to pursue different careers. (80) The Puritans(清教徒)regarded idleness(无所事事) as a sin, and believed that life in an underdeveloped country made it necessary that each member of the community perform an economic function. Thus work for women was not only approved but also was regarded as a civic（市民的）duty. Puritan town councils（议会） expected widows（寡妇） and independent women to be self-supporting.There was no social prohibition against married women working; on the contrary, wives were expected to help their husbands in their trade and won social approval for doing extra work in or out of the home.The vast majority of women worked within their homes, where their labor produced most articles needed for the family.The entire colonial production of cloth and clothing and partly that of shoes was in the hands of women.In addition to these occupations, women were found in many different kinds of employment.They were butchers, silversmiths and gunsmiths.They ran mills,plantations, shipyards, and every kind of shops.They were gatekeepers, jail keepers, journalists,printers, nurses, and teachers.

The best title for this passage is _____.

“One or two free admission days at slow times.”“Slow times”here means _____.

If you are wandering through the busy streets, which will most attract you?

“You will certainly see people of every age, size and shape.”“Shape" here refers to people being _____.

Which of the following statements is NOT true?

Passage 2Questions 6 to 10 are based on the following passage.Most of. us trade money for entertainment.Movies, concerts and shows are enjoyable but expensive. (78) If you think that you can't have a good time without spending a lot of money, read on. A little resourcefulness and a few minutes of newspaper-scanning should give you some pleasant surprises.People may be the most interesting show in a large city. Stroll through busy streets and see what everybody else is doing.You will probably see people from all over the world; you will certainly see people of every age, size, and shape, and you'll get a free fashion show, too.Window-shopping is also a safe sport—if the stores are closed.Check the listings in your neighborhood. paper.Local colleges or schools often welcome the public to hear an interesting speaker or a good debate.The film or concert series at the local public library probably won't cost you a penny.Be sure to check commercial advertisements too.A flea market can provide hours of pleasant browsing.Perhaps you can find a free cooking or crafts in a department store.Plan ahead for some activities.It is always more pleasant not to have people in front of you in a museum or at a zoo.You may save some money, too, since these places often set aside one or two free admission days at slow times during the week. (79) Pretend that you are a tourist from time to time, and get to know your city all over again including the indispensable(不可错过的) sights that people travel miles to see. If you feel like taking an interesting walk, find a free walking tour, or plan one yourself.You will see your city in a new perspective(视角) once you know more about its history or its architectural treasures.With imagination and a spirit of adventure you can quite easily find good entertainment at no cost at all.

Based. on the results of the industrial psychologists' studies, it is certain that _____.

In an industrial psychologist's mind, all of the following is important EXCEPT _____.

The industrial psychologist's function differs from that of the efficiency experts in that the former _____.

A test in industrial psychology is used to find out _____.