| [ | |
| { | |
| "id": 0, | |
| "question": "最早对管理的具体职能加以概括和系统论述的是____。", | |
| "A": "泰罗", | |
| "B": "法约尔", | |
| "C": "孔茨", | |
| "D": "韦伯", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 1, | |
| "question": "消费者不知道，或者虽然知道但没有兴趣购买的物品为____。", | |
| "A": "便利品", | |
| "B": "选购品", | |
| "C": "特殊品", | |
| "D": "非渴求品", | |
| "answer": "D", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 2, | |
| "question": "当所在行业处于寿命周期的成熟期时，大企业应采取的竞争战略是____。", | |
| "A": "集中化战略", | |
| "B": "成本集聚战略", | |
| "C": "稳定型战略", | |
| "D": "差异化战略", | |
| "answer": "D", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 3, | |
| "question": "下列各项，对一般纳税企业来说，一般不构成外购存货成本的是____。", | |
| "A": "入库前的仓储费", | |
| "B": "进口关税", | |
| "C": "支付的增值税", | |
| "D": "运输费用", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 4, | |
| "question": "《价格法》并没有对所有的价格歧视都加以禁止，应加以禁止的价格歧视行为是____", | |
| "A": "甲企业对乙企业和丙企业提供相同的商品或服务，但实行不同的价格", | |
| "B": "运输企业对老人、在岗人员和学生制定不同的价格", | |
| "C": "寒暑假期间，民航对乘坐飞机的教师可凭教师证给予7折优惠", | |
| "D": "电信部门对单位用市话和家庭用市话制定不同的收费标准", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 5, | |
| "question": "某企业生产A、B和C三种商品，预计各自的销售量为1000件、500件和500件，三种产品的单位边际贡献分别为10、8和6，企业的固定成本为340000元。以下说法正确的是____。", | |
| "A": "产品组合产生的加权边际贡献为34", | |
| "B": "若依照预计销量的比例进行销售，则保本点的销售额为800000元", | |
| "C": "产品组合产生的加权边际贡献为8.5", | |
| "D": "产品组合的单位销售价格为80元", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 6, | |
| "question": "对于自行开发取得的无形资产，在研究阶段发生的支出应计入____。", | |
| "A": "无形资产的成本", | |
| "B": "当期损益", | |
| "C": "投资收益", | |
| "D": "其他业务成本", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 7, | |
| "question": "下列关于不存在减值迹象的可供出售金融资产会计处理的表述，正确的是____。", | |
| "A": "取得时将发生的相关交易费用计入当期损益", | |
| "B": "将出售的剩余部分重分类为交易性金融资产", | |
| "C": "资产负债表日将公允价值与账面价值的差额计入当期损益", | |
| "D": "将出售时实际收到的金额与账面价值之间的差额计入当期损益", | |
| "answer": "D", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 8, | |
| "question": "下列关于金融资产的后续计量的说法，不正确的是____。", | |
| "A": "资产负债表日，企业应以公允价值计量，且其变动计入当期损益的金融资产的公允价值变动计入当期损益", | |
| "B": "以摊余成本计量的金融资产在持有期间应当按照摊余成本和实际利率计算确认利息收入，计入投资收益", | |
| "C": "资产负债表日，以公允价值计量且其变动计入其他综合收益的金融资产应当以公允价值计量，公允价值大于取得成本的差额计入其他综合收益", | |
| "D": "资产负债表日，以公允价值计量且其变动计入其他综合收益的金融资产应当以公允价值计量，且其公允价值变动计入当期损益", | |
| "answer": "D", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 9, | |
| "question": "经营战略的本质是____。", | |
| "A": "目标与目的", | |
| "B": "资源", | |
| "C": "公司远景", | |
| "D": "组织结构", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 10, | |
| "question": "下列各项中，不属于投资项目现金流出量内容的是____。", | |
| "A": "固定资产投资", | |
| "B": "折旧与摊销", | |
| "C": "无形资产投资", | |
| "D": "新增经营成本", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 11, | |
| "question": "假设业务发生前速动比率大于1，偿还应付账款若干，将会____。", | |
| "A": "增大流动比率，不影响速动比率", | |
| "B": "增大速动比率，不影响流动比率", | |
| "C": "增大流动比率，也增大速动比率", | |
| "D": "降低流动比率，也降低速动比率", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 12, | |
| "question": "当两个投资方案为互斥选择时，应优先选择____。", | |
| "A": "净现值大的方案", | |
| "B": "现值指数大的方案", | |
| "C": "内含报酬率大的方案", | |
| "D": "投资额小的方案", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 13, | |
| "question": "已知某企业生产销售甲、乙两种产品，2005年销售量分别为10万件和15万件，单价分别为20元和30元，单位变动成本分别为12元和15元，单位变动销售成本分别为10元和12元，固定成本总额为100万元，则下列说法不正确的是____。", | |
| "A": "加权平均边际贡献率56", | |
| "B": "加权平均边际贡献率为46", | |
| "C": "盈亏临界点销售额为213", | |
| "D": "甲产品盈亏临界点销售量为3", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 14, | |
| "question": "对于下列长期股权投资，应采用权益法核算的是____。", | |
| "A": "对联营企业的投资", | |
| "B": "不具有共同控制或重大影响关系且在活跃的市场中没有报价、公允价值，不能可靠计量的投资", | |
| "C": "对控股子公司的投资", | |
| "D": "不具有共同控制或重大影响关系，但在活跃的市场中有报价、公允价值，能够可靠计量的投资", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 15, | |
| "question": "某企业只生产一种产品，单价5元，销量100件，变动成本率30%，则贡献边际为____。", | |
| "A": "150元", | |
| "B": "250元", | |
| "C": "350元", | |
| "D": "450元", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 16, | |
| "question": "已知某投资项目的原始投资额为1500万元，建设期2年，投产后第1年到第5年每年净现金流量为50万元，第6年到第10年每年净现金流量为80万元，则该项目包括建设期的静态投资回收期为____年。", | |
| "A": "6.375", | |
| "B": "8.375", | |
| "C": "5.625", | |
| "D": "7.625", | |
| "answer": "D", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 17, | |
| "question": "边际贡献率和变动成本率____。", | |
| "A": "反方向变化", | |
| "B": "同方向变化", | |
| "C": "同比例变化", | |
| "D": "反比例变化", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 18, | |
| "question": "企业内部环境分析的核心是对企业____的分析。", | |
| "A": "财务状况", | |
| "B": "研究与开发能力", | |
| "C": "核心能力", | |
| "D": "管理人员数量及素质", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 19, | |
| "question": "存货的可变现净值是指____。", | |
| "A": "预计售价", | |
| "B": "现时的重置成本", | |
| "C": "预计售价减去进一步加工的成本和预计销售费用", | |
| "D": "存货的折现值", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 20, | |
| "question": "下列各项中，属于狭义在产品的是____。", | |
| "A": "正在车间加工的在制品", | |
| "B": "本步骤已完工，但还需继续加工的半成品", | |
| "C": "已完工，但尚未验收入库的产成品", | |
| "D": "已完工，但需对外销售的自制半成品", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 21, | |
| "question": "关于损失，下列说法中正确的是____。", | |
| "A": "损失是指由企业日常活动所发生的、会导致所有者权益减少的经济利益的流出", | |
| "B": "损失只能计入所有者权益项目，不能计入当期损益", | |
| "C": "损失是指由企业非日常活动所发生的、会导致所有者权益减少的、与向所有者分配利润无关的经济利益的流出", | |
| "D": "损失只能计入当期损益，不能计入所有者权益项目", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 22, | |
| "question": "利润是边际贡献和____的差额。", | |
| "A": "变动成本", | |
| "B": "固定成本总额", | |
| "C": "销售收入", | |
| "D": "成本总额", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 23, | |
| "question": "采用权益法核算长期股权投资时，对于被投资企业因外币资本结算引起的所有者权益的增加，投资企业应按所拥有的表决权资本的比例计算应享有的份额，将其计入____。", | |
| "A": "资本公积", | |
| "B": "投资收益", | |
| "C": "其他业务收入", | |
| "D": "营业外收入", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 24, | |
| "question": "在两个方案的选择中，由于选择一个方案而放弃另一个方案所失去的可能收益就是所选方案的____。", | |
| "A": "差量成本", | |
| "B": "机会成本", | |
| "C": "边际成本", | |
| "D": "重置成本", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 25, | |
| "question": "某股份有限公司对期末存货采用成本与可变现净值孰低法计价，2011年12月31日A库存商品的实际成本为40万元，预计进一步加工所需费用为16万元，预计销售费用及税金为8万元。该库存商品的市场销售价格为60万元。假定该公司以前年度未计提存货跌价准备，则2011年12月31日该项存货应计提的跌价准备为____万元。", | |
| "A": "0", | |
| "B": "4", | |
| "C": "16", | |
| "D": "20", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 26, | |
| "question": "某公司2001年4月3日以448000元的价格，不准备长期持有的A公司发行在外的普通股200000股，另支付相关税费1000元。A公司已于2001年3月31日宣告发放现金股利0.2元/股，并于5月8日支付，A公司于2002年3月31日宣告发放现金股利0.3元/股，某公司于2002年4月3日将该股票转让，则某公司转让股票时成本价为____元。", | |
| "A": "408000", | |
| "B": "409000", | |
| "C": "448000", | |
| "D": "349000", | |
| "answer": "A", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 27, | |
| "question": "甲企业以融资租赁方式租入乙企业的一台机械设备，则下列对该设备计提折旧的叙述中，正确的是____。", | |
| "A": "甲企业对该设备不计提折旧", | |
| "B": "甲企业应采用与自有资产相一致的会计政策", | |
| "C": "如果能够合理确定该设备在租赁期届满时甲企业将会取得此设备的所有权，则应以该设备全新时的预计使用年限作为折旧期间", | |
| "D": "该设备的折旧方法和折旧年限应按乙企业有关资产的折旧方法和折旧年限处理", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 28, | |
| "question": "证券市场线可以用来描述市场均衡条件下单项资产或资产组合的期望收益与风险之间的关系。当投资者的风险厌恶感普遍减弱时，会导致证券市场线____。", | |
| "A": "向下平行移动", | |
| "B": "斜率上升", | |
| "C": "斜率下降", | |
| "D": "向上平行移动", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 29, | |
| "question": "如果行业的买方集中度高，由少数几家企业控制，那么它们在价格谈判中会处于的地位是____。", | |
| "A": "十分不利", | |
| "B": "相对不利", | |
| "C": "相对有利", | |
| "D": "十分有利", | |
| "answer": "C", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 30, | |
| "question": "“预付账款”科目明细账中若有贷方余额，应计入资产负债表中的____项目。", | |
| "A": "应收账款", | |
| "B": "应付账款", | |
| "C": "预收账款", | |
| "D": "预付账款", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 31, | |
| "question": "基层组织的管理者主要承担____。", | |
| "A": "决策职能", | |
| "B": "控制职能", | |
| "C": "承上启下的职能作用", | |
| "D": "协调职能", | |
| "answer": "B", | |
| "explanation": "" | |
| }, | |
| { | |
| "id": 32, | |
| "question": "产品组合的长度是____。", | |
| "A": "产品大类的数量", | |
| "B": "产品项目的数量", | |
| "C": "产品大类的相关程度", | |
| "D": "产品大类的序列", | |
| "answer": "B", | |
| "explanation": "" | |
| } | |
| ] |