试题与答案

会计人员必须持会计从业资格证书上岗,持证人员应当继续教育,每年参加继续教育(面授)不

题型:判断题

题目:

会计人员必须持会计从业资格证书上岗,持证人员应当继续教育,每年参加继续教育(面授)不得少于24小时。( )

答案:

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下面是错误答案,用来干扰机器的。

小题1:C小题1:B小题1:B小题1:A本题考查美国田纳西河流域的综合治理和开发。小题1:田纳西河流域从上游到下游流经山地、丘陵到平原,地形落差较大,且受亚热带湿润性季风气候影响,降水量较丰富,故水能资源丰富。...

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题型:阅读理解

阅读理解。

      Are you nervous when you are taking this examination? The following two humorous stories may help

you out of the trouble.

Sleeping Pills

      Bob was having trouble getting to sleep at night. He went to see his doctor, who prescribed some

extra-strong sleeping pills.

      Sunday night Bob took the pills, slept well and was awake before he heard the alarm. He took his

time getting to the office, strolled in and said to his boss: "I didn't have a bit of trouble getting up this

morning."

     "That's fine," roared the boss, "but where were you Monday and Tuesday?"

     First Flight

     Mr. Johnson had never been up in an aerophane before and he had read a lot about air accidents, so

one day when a friend offered to take him for a ride in his own small plane, Mr. Johnson was very

worried about accepting. Finally, however, his friend persuaded him that it was very safe, and Mr.

Johnson boarded the plane.

     His friend started the engine and began to taxi onto the runway of the airport. Mr. Johnson had heard

that the most dangerous part of a flight were the take-off and the landing, so he was extremely frightened

and closed his eyes.

     After a minute or two he opened them again, looked out of the window of the plane, and said to his

friend, "Look at those people down there. They look as small as ants, don't they?"

     "Those are ants," answered his friend. "We're still on the ground."

1. The underlined word "prescribed" in the first story means _________.

A. 开刀    

B.  打针    

C. 开处方    

D. 咨询

2. How long did the man sleep after taking the pills? For ________.

A. several hours              

B. about 24 hours

C. about a week              

D. about tow days

3. In the second story Mr. Johnson really saw_________.

A. some wildlife              

B. some people like ants

C. some people as small as ants  

D. ants

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题型:问答题

ABC公司2009年度财务报表的主要资料如下:

资产负债表

2009年12月31日 单位:万元

资产负债及股东权益
货币资金(年初764)310应付账款516
应收账款(年初1156)1344应付票据336
存货(年初700)966其他流动负债468
流动资产合计2620流动负债合计1320
固定资产净额(年初1170)1170非流动负债1026
股东权益1444
资产总额(年初3790)3790负债及股东权益3790

利润表

2009年 单位:万元

项目金额
营业收入6430
营业成本5570
管理费用580
财务费用98
利润总额182
所得税费用72
净利润110
要求:

计算填列下表的该公司财务比率(计算周转率时,时点指标用平均数,计算存货周转率时用营业成本计算,天数计算结果取整,一年按照365天计算);
比率名称本公司行业平均数
流动比率1.98
资产负债率62%
利息保障倍数3.8
存货周转率(次数)6
应收账款周转天数35
固定资产周转率(次数)13
总资产周转率(次数)2.6
销售净利率1.3%
资产净利率3.38%
权益净利率8.89%

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