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- README.md +119 -0
- ceval/accountant/dev.json +52 -0
- ceval/accountant/val.json +492 -0
- ceval/business_administration/dev.json +52 -0
- ceval/business_administration/val.json +332 -0
- ceval/college_economics/dev.json +52 -0
- ceval/college_economics/val.json +552 -0
- ceval/tax_accountant/dev.json +52 -0
- ceval/tax_accountant/val.json +492 -0
- fineval/inventory.json +245 -0
- fineval/json/accounting/dev.json +47 -0
- fineval/json/accounting/val.json +326 -0
- fineval/json/advanced_financial_accounting/dev.json +47 -0
- fineval/json/advanced_financial_accounting/val.json +191 -0
- fineval/json/auditing/dev.json +47 -0
- fineval/json/auditing/val.json +290 -0
- fineval/json/banking_practitioner_qualification_certificate/dev.json +47 -0
- fineval/json/banking_practitioner_qualification_certificate/val.json +1046 -0
- fineval/json/central_banking/dev.json +47 -0
- fineval/json/central_banking/val.json +254 -0
- fineval/json/certified_management_accountant/dev.json +47 -0
- fineval/json/certified_management_accountant/val.json +164 -0
- fineval/json/certified_practising_accountant/dev.json +47 -0
- fineval/json/certified_practising_accountant/val.json +308 -0
- fineval/json/china_actuary/dev.json +47 -0
- fineval/json/china_actuary/val.json +335 -0
- fineval/json/commercial_bank_finance/dev.json +47 -0
- fineval/json/commercial_bank_finance/val.json +182 -0
- fineval/json/corporate_finance/dev.json +47 -0
- fineval/json/corporate_finance/val.json +326 -0
- fineval/json/corporate_strategy_and_risk_management/dev.json +47 -0
- fineval/json/corporate_strategy_and_risk_management/val.json +299 -0
- fineval/json/cost_accounting/dev.json +47 -0
- fineval/json/cost_accounting/val.json +308 -0
- fineval/json/econometrics/dev.json +47 -0
- fineval/json/econometrics/val.json +164 -0
- fineval/json/economic_law/dev.json +47 -0
- fineval/json/economic_law/val.json +227 -0
- fineval/json/finance/dev.json +47 -0
- fineval/json/finance/val.json +227 -0
- fineval/json/financial_engineering/dev.json +47 -0
- fineval/json/financial_engineering/val.json +236 -0
- fineval/json/financial_management/dev.json +47 -0
- fineval/json/financial_management/val.json +218 -0
- fineval/json/financial_markets/dev.json +47 -0
- fineval/json/financial_markets/val.json +353 -0
- fineval/json/fund_qualification_certificate/dev.json +47 -0
- fineval/json/fund_qualification_certificate/val.json +614 -0
- fineval/json/futures_practitioner_qualification_certificate/dev.json +47 -0
- fineval/json/futures_practitioner_qualification_certificate/val.json +353 -0
README.md
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| 1 |
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---
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license: cc-by-nc-sa-4.0
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language:
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- zh
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task_categories:
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- multiple-choice
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- question-answering
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- text-classification
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pretty_name: FinLLM Eval Sets
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size_categories:
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- 1K<n<10K
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+
---
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+
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+
# FinLLM Eval Sets
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+
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+
金融行业知识与逻辑增强大模型项目的评测数据集，共三套。用于复现模型评测结果，不用于训练。
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## 目录结构
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```
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ceval/ C-Eval 金融 4 科（dev 20 条 / val 186 条）
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college_economics/ dev.json val.json
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+
business_administration/
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+
accountant/
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tax_accountant/
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fineval/ FinEval 金融学术知识 34 科（dev 170 条 / val 1151 条）
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inventory.json 每科中英文名、分组、题数
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json/<subject>/ dev.json val.json
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| 29 |
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ke/ 知识抽取测试集
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ke_test.jsonl 2500 条
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ke_dev.jsonl 500 条，供冒烟测试
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scripts/ 数据转换脚本
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```
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## 1. C-Eval 金融 4 科
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来源：[C-Eval](https://huggingface.co/datasets/ceval/ceval-exam)，中文多学科评测集，52 学科 13,948 题。
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|
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+
本项目取其中金融相关 4 科，用于主基准评测：
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| 科目 | 英文名 | dev | val |
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| 42 |
+
|---|---|---|---|
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| 43 |
+
| 大学经济学 | college_economics | 5 | 55 |
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| 44 |
+
| 工商管理 | business_administration | 5 | 33 |
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| 45 |
+
| 注册会计师 | accountant | 5 | 49 |
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| 46 |
+
| 税务师 | tax_accountant | 5 | 49 |
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| 47 |
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| 合计 | | 20 | 186 |
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| 48 |
+
|
| 49 |
+
字段：`id` / `question` / `A` / `B` / `C` / `D` / `answer`。
|
| 50 |
+
|
| 51 |
+
使用方式：`dev` 前 5 条作为 few-shot 示例，`val` 为评测集。**不使用 test**——C-Eval 官方不公开 test 标签，需提交结果到官方获取准确率。
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| 52 |
+
|
| 53 |
+
## 2. FinEval 金融学术知识 34 科
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| 54 |
+
|
| 55 |
+
来源：[FinEval](https://huggingface.co/datasets/SUFE-AIFLM-Lab/FinEval)，NAACL 2025。
|
| 56 |
+
|
| 57 |
+
FinEval 公开部分为金融学术知识 4,661 题（34 学科选择题）；金融行业知识、金融安全知识、金融代理三部分未开源，本数据集不包含。
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| 58 |
+
|
| 59 |
+
本项目取 `dev`（每科 5 条，共 170）与 `val`（共 1,151），字段与 C-Eval 一致。
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| 60 |
+
|
| 61 |
+
`inventory.json` 记录每科的中英文名、所属分组（accounting / certificate / economy / finance）与题数。
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| 62 |
+
|
| 63 |
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## 3. 知识抽取测试集
|
| 64 |
+
|
| 65 |
+
项目自建。每条由原文段落、问题与四元组标注构成，用于评测「主体 / 指标 / 时间 / 数值」四个字段的抽取能力。
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| 66 |
+
|
| 67 |
+
| 文件 | 条数 | 用途 |
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+
|---|---|---|
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| `ke_test.jsonl` | 2,500 | 冻结测试集 |
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| 70 |
+
| `ke_dev.jsonl` | 500 | 冒烟测试与评分器自检 |
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| 71 |
+
|
| 72 |
+
字段：
|
| 73 |
+
|
| 74 |
+
| 字段 | 说明 |
|
| 75 |
+
|---|---|
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| `id` | 样本编号 |
|
| 77 |
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| `source` | 来源类型（财报 / 新闻） |
|
| 78 |
+
| `question` | 抽取指令 |
|
| 79 |
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| `paragraph` | 原文 |
|
| 80 |
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| `gold` | 标准四元组 |
|
| 81 |
+
| `gold_answer_raw` | 标准答案原文 |
|
| 82 |
+
| `required_fields` | 本题应填字段列表 |
|
| 83 |
+
|
| 84 |
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评测为字段级精确率 / 召回率 / F1。数值字段要求能在原文中定位。
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| 85 |
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## 评测口径
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| 87 |
+
|
| 88 |
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两套选择题基准采用同一口径：
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| 89 |
+
|
| 90 |
+
- few-shot 5 例，取自该科 `dev`，顺序固定
|
| 91 |
+
- 单条 user 消息，无 system 消息
|
| 92 |
+
- assistant 起点预置「答案：」
|
| 93 |
+
- 贪心解码，`max_new_tokens = 16`
|
| 94 |
+
- 解析规则：取首个前后均为噪声字符的独立大写字母 A–D
|
| 95 |
+
|
| 96 |
+
## 许可证
|
| 97 |
+
|
| 98 |
+
C-Eval 与 FinEval 均采用 **CC BY-NC-SA 4.0**（署名—非商业性使用—相同方式共享）。本数据集为两者的子集转换，沿用同一许可证：
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| 99 |
+
|
| 100 |
+
- 使用时须注明原始基准与论文
|
| 101 |
+
- 不得用于商业目的
|
| 102 |
+
- 分发衍生作品须采用相同许可证
|
| 103 |
+
|
| 104 |
+
知识抽取测试集由本项目构建，随本数据集一同发布。
|
| 105 |
+
|
| 106 |
+
## 引用
|
| 107 |
+
|
| 108 |
+
```bibtex
|
| 109 |
+
@article{huang2023ceval,
|
| 110 |
+
title={C-Eval: A Multi-Level Multi-Discipline Chinese Evaluation Suite for Foundation Models},
|
| 111 |
+
author={Huang, Yuzhen and Bai, Yuzhuo and Zhu, Zhihao and Zhang, Junlei and Zhang, Jinghan and
|
| 112 |
+
Su, Tangjun and Liu, Junteng and Lv, Chuancheng and Zhang, Yikai and Lei, Jiayi and
|
| 113 |
+
Fu, Yao and Sun, Maosong and He, Junxian},
|
| 114 |
+
journal={arXiv preprint arXiv:2305.08322},
|
| 115 |
+
year={2023}
|
| 116 |
+
}
|
| 117 |
+
```
|
| 118 |
+
|
| 119 |
+
FinEval 引用信息见 [原仓库](https://huggingface.co/datasets/SUFE-AIFLM-Lab/FinEval)。
|
ceval/accountant/dev.json
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| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "甲公司是国内一家上市公司。甲公司对其各子公司实行全面预算管理，并通常使用增量预算方式进行战略控制，子公司预算需要经甲公司预算管理委员会批准后执行。2015年10月，甲公司投资了一个新的项目乙(子公司)。2015年11月，甲公司启动2016年度预算编制工作，此时甲公司应要求乙公司编制____。",
|
| 5 |
+
"A": "增量预算",
|
| 6 |
+
"B": "零基预算",
|
| 7 |
+
"C": "固定预算",
|
| 8 |
+
"D": "弹性预算",
|
| 9 |
+
"answer": "B",
|
| 10 |
+
"explanation": "1. 乙公司属于甲公司全新的子公司，在启动2016年度预算编制工作时没有可以参考的基数，预算编制者必须根据自己的经验和判断，加上对周围环境变化的预期来做预算。因此，乙公司应编制零基预算。"
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
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"question": "债务人转让全部合同义务的，下列说法不正确的是____。",
|
| 15 |
+
"A": "须债权人同意方可进行",
|
| 16 |
+
"B": "新债务人可主张原债务人对债权人的抗辩",
|
| 17 |
+
"C": "债务人转移债务的，原债务人对债权人享有债权的，新债务人可以向债权人主张抵销",
|
| 18 |
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"D": "非专属于原债务人自身的从债务，一并转让给新债务人",
|
| 19 |
+
"answer": "C",
|
| 20 |
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"explanation": "1. 首先，债务人将债务的全部或者部分转移给第三人的，应当经债权人同意，因此选项A正确。\n2. 其次，债务人转移债务的，新债务人可以主张原债务人对债权人的抗辩；原债务人对债权入享有债权的，新债务人不得向债权人主张抵销，因此选项B正确，选项C错误。\n3. 然后，债务人转移债务的，新债务人应当承担与主债务有关的从债务，但是该从债务专属于原债务人自身的除外，因此选项D正确。"
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
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| 24 |
+
"question": "某公司2012年以150万元的价格进口了1台仪器；2014年6月因出现故障运往日本修理(出境时已向海关报明)，2014年10月，按海关规定的期限复运进境。此时，该仪器的国际市场价格为200万元。若经海关审定的修理费和料件费为40万元，运费为1.5万元，保险费用为2.8万元，进口关税税率为6%。该仪器复运进境时，应缴纳的进口关税为____万元。",
|
| 25 |
+
"A": "9",
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| 26 |
+
"B": "3",
|
| 27 |
+
"C": "2.4",
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| 28 |
+
"D": "12",
|
| 29 |
+
"answer": "C",
|
| 30 |
+
"explanation": "1. 根据海关规定，运往境外修理的机械器具、运输工具或其他货物，出境时已向海关报明，并在海关规定期限内复运进境的，应当以海关审定的境外修理费和料件费为完税价格。\n2. 境外修理费和料件费为40万元，进口关税为6%，因此应缴纳的进口关税为40×6%=2.4(万元)。"
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| 31 |
+
},
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| 32 |
+
{
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| 33 |
+
"id": 3,
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| 34 |
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"question": "公开发行公司债券，证监会同意注册的决定自作出之日起一定期限内有效，发行人应当该期限内发行公司债券。该期限是____。",
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| 35 |
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"A": "6个月",
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| 36 |
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"B": "1年",
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| 37 |
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"C": "2年",
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| 38 |
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"D": "3年",
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| 39 |
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"answer": "C",
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| 40 |
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"explanation": "1. 中国证监会同意注册的决定自作出之日起2年内有效，发行人应当在注册决定有效期内发行公司债券，并自主选择发行时点。"
|
| 41 |
+
},
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| 42 |
+
{
|
| 43 |
+
"id": 4,
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| 44 |
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"question": "某集团公司在一家银行开设了许多不同的银行账户，那么，该集团公司可以要求银行在考虑其利息及透支限额时将其子公司的账户余额集中起来。下列不属于现金余额集中的好处是____。",
|
| 45 |
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"A": "盈余与赤字相抵",
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| 46 |
+
"B": "加强控制",
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| 47 |
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"C": "增加投资机会",
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| 48 |
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"D": "匹配",
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| 49 |
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"answer": "D",
|
| 50 |
+
"explanation": "1. 现金余额集中的好处包括盈余与赤字相抵、加强控制和增加投资机会；匹配，是汇率风险管理中的一项原则，可能与现金余额的集中相冲突，不是现金余额集中的好处。"
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| 51 |
+
}
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| 52 |
+
]
|
ceval/accountant/val.json
ADDED
|
@@ -0,0 +1,492 @@
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|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "下列关于税法基本原则的表述中，不正确的是____。",
|
| 5 |
+
"A": "税收法定原则包括税收要件法定原则和税务合法性原则",
|
| 6 |
+
"B": "税收公平原则源于法律上的平等性原则",
|
| 7 |
+
"C": "税收效率原则包含经济效率和行政效率两个方面",
|
| 8 |
+
"D": "税务机关按法定程序依法征税，可以自由做出减征、停征或免征税款的决定",
|
| 9 |
+
"answer": "D",
|
| 10 |
+
"explanation": ""
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
+
"question": "甲公司是国内一家领先的新媒体、通信及移动增值服务公司，由于遭受世界金融危机，甲公司经济利润严重下滑，经营面临困境，但为了稳定职工队伍，公司并未进行裁员，而是实行高层管理人员减薪措施。甲公司此举采用的收缩战略方式是____。",
|
| 15 |
+
"A": "转向战略",
|
| 16 |
+
"B": "放弃战略",
|
| 17 |
+
"C": "紧缩与集中战略",
|
| 18 |
+
"D": "稳定战略",
|
| 19 |
+
"answer": "C",
|
| 20 |
+
"explanation": ""
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
|
| 24 |
+
"question": "根据我国《印花税暂行条例》的规定，下列各项中，属于印花税的纳税人的是____。",
|
| 25 |
+
"A": "合同的证人",
|
| 26 |
+
"B": "合同的担保人",
|
| 27 |
+
"C": "合同的鉴定人",
|
| 28 |
+
"D": "合同的当事人",
|
| 29 |
+
"answer": "D",
|
| 30 |
+
"explanation": ""
|
| 31 |
+
},
|
| 32 |
+
{
|
| 33 |
+
"id": 3,
|
| 34 |
+
"question": "税务行政复议的申请人可以在得知税务机关作出具体行政行为之日起____日内提出行政复议申请。",
|
| 35 |
+
"A": "60",
|
| 36 |
+
"B": "30",
|
| 37 |
+
"C": "7",
|
| 38 |
+
"D": "3",
|
| 39 |
+
"answer": "A",
|
| 40 |
+
"explanation": ""
|
| 41 |
+
},
|
| 42 |
+
{
|
| 43 |
+
"id": 4,
|
| 44 |
+
"question": "关于战略管理表述错误的是____。",
|
| 45 |
+
"A": "是一个循环往复的过程",
|
| 46 |
+
"B": "需要修正原来的分析、选择与实施工作",
|
| 47 |
+
"C": "是一次性的工作",
|
| 48 |
+
"D": "要不断监控和评价战略的实施过程",
|
| 49 |
+
"answer": "C",
|
| 50 |
+
"explanation": ""
|
| 51 |
+
},
|
| 52 |
+
{
|
| 53 |
+
"id": 5,
|
| 54 |
+
"question": "宏远海运公司为了加强对损失事件的管理成立了一家附属机构，其职责是用母公司提供的资金建立损失储备金，并为母公司提供保险。宏远海运公司管理损失的方法是____。",
|
| 55 |
+
"A": "专业自保",
|
| 56 |
+
"B": "保险",
|
| 57 |
+
"C": "损失融资",
|
| 58 |
+
"D": "风险成本",
|
| 59 |
+
"answer": "A",
|
| 60 |
+
"explanation": ""
|
| 61 |
+
},
|
| 62 |
+
{
|
| 63 |
+
"id": 6,
|
| 64 |
+
"question": "下列企业采用的成长型战略中，属于多元化战略的是____。",
|
| 65 |
+
"A": "甲碳酸饮料生产企业通过按季更换饮料包装、在各传统节日期间附赠小包装饮料等方式增加市场份额",
|
| 66 |
+
"B": "乙汽车制造企业开始将其原在国内生产销售的小型客车出口到南美地区",
|
| 67 |
+
"C": "丙洗衣粉生产企业通过自行研发，开始生产销售具有不同功效的洗发水",
|
| 68 |
+
"D": "丁酸奶生产企业新开发出一种凝固型酸奶，并将其推向市场",
|
| 69 |
+
"answer": "C",
|
| 70 |
+
"explanation": ""
|
| 71 |
+
},
|
| 72 |
+
{
|
| 73 |
+
"id": 7,
|
| 74 |
+
"question": "某企业2016年初拥有土地2万平方米，包括厂区内托儿所占地0.1万平方米，无偿提供给公安局使用土地0.3万平方米，厂区内绿化用地0.4万平方米。5月该企业购买一块土地使用权(非耕地)用于厂房扩建，占地面积为2.4万平方米，合同规定，5月支付土地价款并交付土地。该企业所在地区城镇土地使用税年税额为10元/平方米，该企业2016年应缴纳城镇土地使用税____万元。",
|
| 75 |
+
"A": "26",
|
| 76 |
+
"B": "36",
|
| 77 |
+
"C": "30",
|
| 78 |
+
"D": "44",
|
| 79 |
+
"answer": "C",
|
| 80 |
+
"explanation": ""
|
| 81 |
+
},
|
| 82 |
+
{
|
| 83 |
+
"id": 8,
|
| 84 |
+
"question": "注册会计师在出具审计报告时，存在以下事项，其中不正确的是____。",
|
| 85 |
+
"A": "审计报告采用书面形式",
|
| 86 |
+
"B": "审计报告由不是注册会计师的项目经理签字盖章",
|
| 87 |
+
"C": "审计报告应当具有标题，统一规范为“审计报告”",
|
| 88 |
+
"D": "审计报告应当按照审计业务约定的要求载明收件人",
|
| 89 |
+
"answer": "B",
|
| 90 |
+
"explanation": ""
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": 9,
|
| 94 |
+
"question": "下列关于预付卡的表述中，不正确的是____。",
|
| 95 |
+
"A": "记名预付卡可挂失，可赎回，不得设置有效期",
|
| 96 |
+
"B": "不记名预付卡一般不挂失，不赎回",
|
| 97 |
+
"C": "预付卡可以具有透支功能",
|
| 98 |
+
"D": "不记名预付卡有效期不得低于3年",
|
| 99 |
+
"answer": "C",
|
| 100 |
+
"explanation": ""
|
| 101 |
+
},
|
| 102 |
+
{
|
| 103 |
+
"id": 10,
|
| 104 |
+
"question": "下列各项中，不属于注册会计师职业道德守则禁止的商业关系的是____。",
|
| 105 |
+
"A": "审计项目组成员按照正常的商业程序从审计客户购买无论从金额还是从性质的角度考虑均不重大或特殊的商品或服务",
|
| 106 |
+
"B": "按照协议，将会计师事务所的产品或服务与客户的产品或服务结合在一起，并以双方名义捆绑销售",
|
| 107 |
+
"C": "按照协议，会计师事务所销售或推广客户的产品或服���",
|
| 108 |
+
"D": "按照协议，客户销售或推广会计师事务所的产品或服务",
|
| 109 |
+
"answer": "A",
|
| 110 |
+
"explanation": ""
|
| 111 |
+
},
|
| 112 |
+
{
|
| 113 |
+
"id": 11,
|
| 114 |
+
"question": "注册会计师甲选择了A公司2017年整个会计期间的会计分录和其他调整进行会计分录测试时，在确定对总体完整性时执行了下列程序中不恰当的是____。",
|
| 115 |
+
"A": "从被审计单位会计信息系统中导出所有待测试会计分录和其他调整，并将总账与财务报表核对，以检查是否存在其他调整",
|
| 116 |
+
"B": "加计从会计信息系统中导出的所有会计分录和其他调整中的本期发生额，与科目余额表中的各科目本期发生额核对相符",
|
| 117 |
+
"C": "将系统生成的重要账户余额与明细账和总账及科目余额表中的余额核对，测试计算准确性",
|
| 118 |
+
"D": "检查所有结账前作出的与本期财务报表有关的会计分录和其他调整，测试其完整性",
|
| 119 |
+
"answer": "D",
|
| 120 |
+
"explanation": ""
|
| 121 |
+
},
|
| 122 |
+
{
|
| 123 |
+
"id": 12,
|
| 124 |
+
"question": "如果用合作性和坚定性两维坐标来描述企业某一利益相关者在企业战略决策与实施过程行为模式，“和解”是____。",
|
| 125 |
+
"A": "中等程度的坚定性和中等程度的合作性行为的组合",
|
| 126 |
+
"B": "不坚定行为与合作行为的组合",
|
| 127 |
+
"C": "坚定行为和不合作行为的组合",
|
| 128 |
+
"D": "坚定行为与合作行为的组合",
|
| 129 |
+
"answer": "B",
|
| 130 |
+
"explanation": ""
|
| 131 |
+
},
|
| 132 |
+
{
|
| 133 |
+
"id": 13,
|
| 134 |
+
"question": "目前越来越普遍的显示主要绩效数据的方法是____。",
|
| 135 |
+
"A": "以图解方法通过屏幕显示",
|
| 136 |
+
"B": "以口头的方式公开展示",
|
| 137 |
+
"C": "以文字的形式出版展示",
|
| 138 |
+
"D": "以报表的形式对外列报",
|
| 139 |
+
"answer": "A",
|
| 140 |
+
"explanation": ""
|
| 141 |
+
},
|
| 142 |
+
{
|
| 143 |
+
"id": 14,
|
| 144 |
+
"question": "根据增值税现行政策规定，下列业务属于在境内销售服务或不动产的是____。",
|
| 145 |
+
"A": "境外单位为境内单位提供境外矿山勘探服务",
|
| 146 |
+
"B": "境外单位向境内单位出租境外的厂房",
|
| 147 |
+
"C": "境外单位向境内单位销售在境外的不动产",
|
| 148 |
+
"D": "境外单位在境内向境内单位提供运输服务",
|
| 149 |
+
"answer": "D",
|
| 150 |
+
"explanation": ""
|
| 151 |
+
},
|
| 152 |
+
{
|
| 153 |
+
"id": 15,
|
| 154 |
+
"question": "下列关于诉讼时效中止的表述，不正确的是____。",
|
| 155 |
+
"A": "中止诉讼时效的事由包括不可抗力与其他障碍",
|
| 156 |
+
"B": "诉讼时效中止使已经进行的诉讼时效期间全部归于无效",
|
| 157 |
+
"C": "只有在诉讼时效期间的最后6个月内发生不可抗力的情况和其他障碍，才能中止时效的进行",
|
| 158 |
+
"D": "中止事由发生前已经经过的诉讼时效期限仍然有效，自中止时效的原因消除之日起满6个月，诉讼时效期间屑满",
|
| 159 |
+
"answer": "B",
|
| 160 |
+
"explanation": ""
|
| 161 |
+
},
|
| 162 |
+
{
|
| 163 |
+
"id": 16,
|
| 164 |
+
"question": "下列选项中，属于有效的民事法律行为的是____。",
|
| 165 |
+
"A": "9岁的小明用家里的一张存折换了一辆汽车",
|
| 166 |
+
"B": "甲公司与乙公司口头达成的技术开发合同",
|
| 167 |
+
"C": "张某未经妻子同意购买了一件昂贵的古玩",
|
| 168 |
+
"D": "16岁的中学生未经家长同意用自己攒的钱买了一辆摩托车",
|
| 169 |
+
"answer": "C",
|
| 170 |
+
"explanation": ""
|
| 171 |
+
},
|
| 172 |
+
{
|
| 173 |
+
"id": 17,
|
| 174 |
+
"question": "下列各项中，符合增值税纳税地点规定的是____。",
|
| 175 |
+
"A": "进口货物，应当由进口人或其代理人向报关地海关申报纳税",
|
| 176 |
+
"B": "固定业户到外市销售货物或者提供应税劳务，一律向销售地或劳务发生地主管税务机关申报纳税",
|
| 177 |
+
"C": "非固定业户销售货物或者应税劳务的，向其机构所在地或居住地的主管税务机关申报缴纳税款",
|
| 178 |
+
"D": "扣缴义务人应当向销售地或者劳务发生地的主管税务机关申报纳税",
|
| 179 |
+
"answer": "A",
|
| 180 |
+
"explanation": ""
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": 18,
|
| 184 |
+
"question": "某计算机生产商将键盘和鼠标生产外包给另一电子类外设生产企业，由其按照订单要求供货，则该计算机生产商的货源策略属于____。",
|
| 185 |
+
"A": "单一货源策略",
|
| 186 |
+
"B": "多货源策略",
|
| 187 |
+
"C": "由供应商负责交付一个完整的子部件",
|
| 188 |
+
"D": "由采购商负责交付一个完整的子部件",
|
| 189 |
+
"answer": "C",
|
| 190 |
+
"explanation": ""
|
| 191 |
+
},
|
| 192 |
+
{
|
| 193 |
+
"id": 19,
|
| 194 |
+
"question": "下列关于有限合伙企业中有限合伙人入伙与退伙的表述中，符合《合伙企业法》规定的是____。",
|
| 195 |
+
"A": "新入伙的有限合伙人对入伙前有限合伙企业的债务，以其实缴的出资额为限承担责任",
|
| 196 |
+
"B": "作为有限合伙人的自然人，有限合伙企业存续期间丧失民事行为能力的，该有限合伙人当然退伙",
|
| 197 |
+
"C": "退伙后的有限合伙人对基于其退伙前的原因发生的有限合伙企业的债务，以其退伙时从有限合伙企业中取回的财产为限承担责任",
|
| 198 |
+
"D": "退伙后的有限合伙人对基于其退伙前的原因发生的有限合伙企业的债务，以其认缴的出资额为限承担责任",
|
| 199 |
+
"answer": "C",
|
| 200 |
+
"explanation": ""
|
| 201 |
+
},
|
| 202 |
+
{
|
| 203 |
+
"id": 20,
|
| 204 |
+
"question": "某企业2016年拥有一幢三层的办公楼，原值6000万元，将其中的1/3以每月15万元的租金出租给其他单位使用，2016年4月底，原租户的租期到期，该企业将该幢办公楼进行改建，更换楼内电梯，将原值80万元的电梯更换为120万元的新电梯，为该楼安装了300万元的智能化楼宇设施，这些改建工程于7月底完工，该企业所在地省人民政府规定计算房产余值的减除比例为30%，该企业2016年应纳房产税____万元。",
|
| 205 |
+
"A": "51.49",
|
| 206 |
+
"B": "52.38",
|
| 207 |
+
"C": "53.05",
|
| 208 |
+
"D": "53.19",
|
| 209 |
+
"answer": "D",
|
| 210 |
+
"explanation": ""
|
| 211 |
+
},
|
| 212 |
+
{
|
| 213 |
+
"id": 21,
|
| 214 |
+
"question": "企业一定时期的总目标是由____根据长期规划，利用本量利分析等工具提出来的。",
|
| 215 |
+
"A": "预算委员会",
|
| 216 |
+
"B": "最基层成本控制人员",
|
| 217 |
+
"C": "上级主管",
|
| 218 |
+
"D": "企业决策机构",
|
| 219 |
+
"answer": "D",
|
| 220 |
+
"explanation": ""
|
| 221 |
+
},
|
| 222 |
+
{
|
| 223 |
+
"id": 22,
|
| 224 |
+
"question": "根据COSO内部控制框架，反舞弊机制属于内部控制要素中的____。",
|
| 225 |
+
"A": "风险评估",
|
| 226 |
+
"B": "控制活动",
|
| 227 |
+
"C": "监控",
|
| 228 |
+
"D": "信息与沟通",
|
| 229 |
+
"answer": "D",
|
| 230 |
+
"explanation": ""
|
| 231 |
+
},
|
| 232 |
+
{
|
| 233 |
+
"id": 23,
|
| 234 |
+
"question": "下列属于中央固定收入的是____。",
|
| 235 |
+
"A": "增值税",
|
| 236 |
+
"B": "城市维护建设税",
|
| 237 |
+
"C": "资源税",
|
| 238 |
+
"D": "车辆购置税",
|
| 239 |
+
"answer": "D",
|
| 240 |
+
"explanation": ""
|
| 241 |
+
},
|
| 242 |
+
{
|
| 243 |
+
"id": 24,
|
| 244 |
+
"question": "某生产企业(具有出口经营权)为增值税一般纳税人，2017年2月从国内采购生产用原材料一批，取得增值税专用发票，注明价款810万元、增值税税额137.7万元；当月国内销售货物取得不含税销售额150万元，出口自产货物取得收入折合人民币690万元；已知，适用的增值税税率为17%，出口退税率为13%，月初无留抵税额，相关发票均已经过主管税务机关认证并允许抵扣。则下列关于该企业增值税的税务处理中，说法正确的是____。",
|
| 245 |
+
"A": "应缴纳增值税25.5万元，免抵增值税额为89.7万元",
|
| 246 |
+
"B": "应退增值税84.6万元，免抵增值税额为0",
|
| 247 |
+
"C": "应退增值税89.7万元，免抵增值税额为0",
|
| 248 |
+
"D": "应退增值税84.6万元，免抵增值税额为5.1万元",
|
| 249 |
+
"answer": "D",
|
| 250 |
+
"explanation": ""
|
| 251 |
+
},
|
| 252 |
+
{
|
| 253 |
+
"id": 25,
|
| 254 |
+
"question": "税收筹划有多种方法，以下关于税务筹划基本方法理解错误的是____。",
|
| 255 |
+
"A": "企业欲将评估价为100万元的闲置房产对外销售，另有意向向W公司投资100万元，企业与W公司协商，以此房产直接投资入股，共担风险。这属于利用免税的税收筹划方法",
|
| 256 |
+
"B": "某企业产品价值较大，销售回款周期较长，一般情况下都要在六个月以内分三次收取，注册税务师建议企业与客户签定分期收款合同，在合同中约定具体的收款时间和收款金额，注册税务师采用的是延期纳税的方法",
|
| 257 |
+
"C": "A公司将销售货物的方式详细划分为赊销业务、分期收款销售业务、直接收款业务等方式，这属于利用分劈的筹划方法",
|
| 258 |
+
"D": "张某因工作需要在上海购置房产，拟在三年后调回北京时将此房产转让给刘某，注册会计师提醒张某妥善保存原购房合同及购房发票。张某做的是利用税收扣除的筹划方法",
|
| 259 |
+
"answer": "C",
|
| 260 |
+
"explanation": ""
|
| 261 |
+
},
|
| 262 |
+
{
|
| 263 |
+
"id": 26,
|
| 264 |
+
"question": "关于市场支配地位推定标准，下列不符合我国《反垄断法》规定的是____。",
|
| 265 |
+
"A": "经营者在相关市场的市场份额达到1/2的，推定为具有市场支配地位",
|
| 266 |
+
"B": "2个经营者在相关市场的市场份额合计达到2/3，其中有的经营者市场份额不足1/10的，不应当推定该经营者具有市场支配地位",
|
| 267 |
+
"C": "3个经营者在相关市场的市场份额合计达到3/4，其中有2个经营者市场份额合计不足1/5的，不应当推定该两个经营者具有市场支配地位",
|
| 268 |
+
"D": "被推定具有市场支配地位的经营者，有证据证明不具有市场支配地位的，不应当认定其具有市场支配地位",
|
| 269 |
+
"answer": "C",
|
| 270 |
+
"explanation": ""
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": 27,
|
| 274 |
+
"question": "下列各项中，不属于TPS处理过程的基本活动的是____。",
|
| 275 |
+
"A": "数据输入",
|
| 276 |
+
"B": "数据库维护",
|
| 277 |
+
"C": "文件和报告生成",
|
| 278 |
+
"D": "信息输出",
|
| 279 |
+
"answer": "D",
|
| 280 |
+
"explanation": ""
|
| 281 |
+
},
|
| 282 |
+
{
|
| 283 |
+
"id": 28,
|
| 284 |
+
"question": "甲公司平价发行5年期的公司债券，债券的票面利率为12%，每季度付息一次，到期一次偿还本金，该债券的有效年���率为____。",
|
| 285 |
+
"A": "12.25%",
|
| 286 |
+
"B": "12.55%",
|
| 287 |
+
"C": "10%",
|
| 288 |
+
"D": "9.50%",
|
| 289 |
+
"answer": "B",
|
| 290 |
+
"explanation": ""
|
| 291 |
+
},
|
| 292 |
+
{
|
| 293 |
+
"id": 29,
|
| 294 |
+
"question": "经批准开山填海整治的土地和改造的废弃土地，从使用的月份起免缴城镇土地使用税5年至10年。具体免税期限由____确定。",
|
| 295 |
+
"A": "省级地方税务局",
|
| 296 |
+
"B": "地市级地方税务局",
|
| 297 |
+
"C": "县级地方税务局",
|
| 298 |
+
"D": "国家税务总局",
|
| 299 |
+
"answer": "A",
|
| 300 |
+
"explanation": ""
|
| 301 |
+
},
|
| 302 |
+
{
|
| 303 |
+
"id": 30,
|
| 304 |
+
"question": "根据证券法律制度的规定，下列关于上市公司收购的表述，正确的是____。",
|
| 305 |
+
"A": "采用要约方式收购上市公司股份的，其预定收购的股份比例不得低于该上市公司已发行股份的30%",
|
| 306 |
+
"B": "要约收购期间，收购人不得撤销收购要约，也不得变更收购要约",
|
| 307 |
+
"C": "收购人对同一种类股票的要约价格不得低于要约收购提示性公告日前12个月内收购人取得该种股票所支付的最高价格",
|
| 308 |
+
"D": "要约收购期间，被收购公司董事不得辞职",
|
| 309 |
+
"answer": "D",
|
| 310 |
+
"explanation": ""
|
| 311 |
+
},
|
| 312 |
+
{
|
| 313 |
+
"id": 31,
|
| 314 |
+
"question": "审计被审计单位的投资业务时，对于下列____投资业务，注册会计师可能无需向金融机构发函询证。",
|
| 315 |
+
"A": "长期股权投资",
|
| 316 |
+
"B": "交易性金融资产",
|
| 317 |
+
"C": "可供出售金融资产",
|
| 318 |
+
"D": "持有至到期投资",
|
| 319 |
+
"answer": "A",
|
| 320 |
+
"explanation": ""
|
| 321 |
+
},
|
| 322 |
+
{
|
| 323 |
+
"id": 32,
|
| 324 |
+
"question": "某国有企业因有违反税收征收管理法的行为，被税务机关处以8000元的罚款。假定该企业收到税务行政处罚决定书的时间为2015年3月1日，则该企业4月5日缴纳罚款时的总金额为____。",
|
| 325 |
+
"A": "8000元",
|
| 326 |
+
"B": "9200元",
|
| 327 |
+
"C": "13040元",
|
| 328 |
+
"D": "16640元",
|
| 329 |
+
"answer": "C",
|
| 330 |
+
"explanation": ""
|
| 331 |
+
},
|
| 332 |
+
{
|
| 333 |
+
"id": 33,
|
| 334 |
+
"question": "甲公司是牛肉生产、加工及零售企业。近期甲公司开始考虑将其业务扩展到国际市场，在劳工成本较低的越南设立统一的牛肉加工厂，并在多个国家从事牛肉加工食品零售业务。甲公司管理层采用集权式管理方式，为确保牛肉加工食品的质量，甲公司计划将所有原料牛在日本农场饲养。根据以上内容，适合甲公司选择的国际化发展战略是____。",
|
| 335 |
+
"A": "多元化成长战略",
|
| 336 |
+
"B": "全球化战略",
|
| 337 |
+
"C": "多国化战略",
|
| 338 |
+
"D": "跨国化战略",
|
| 339 |
+
"answer": "B",
|
| 340 |
+
"explanation": ""
|
| 341 |
+
},
|
| 342 |
+
{
|
| 343 |
+
"id": 34,
|
| 344 |
+
"question": "2019年5月1日，人民法院受理了对甲公司提起的破产申请。根据企业破产法律制度的规定，下列有资格担任管理人的是____。",
|
| 345 |
+
"A": "甲公司董事乙",
|
| 346 |
+
"B": "甲公司董事会秘书的女儿丙",
|
| 347 |
+
"C": "曾于2014年1月1日至2015年1月1日担任甲公司法律顾问的丁律师",
|
| 348 |
+
"D": "3年前被吊销执业证书，事后重新获取执业资格的注册会计师戊",
|
| 349 |
+
"answer": "C",
|
| 350 |
+
"explanation": ""
|
| 351 |
+
},
|
| 352 |
+
{
|
| 353 |
+
"id": 35,
|
| 354 |
+
"question": "注册会计师在对专家工作使用的重要原始数据进行评价时，下列各项中，无需评价的是____",
|
| 355 |
+
"A": "原始数据的完整性",
|
| 356 |
+
"B": "原始数据的准确性",
|
| 357 |
+
"C": "原始数据的相关性",
|
| 358 |
+
"D": "原始数据的可理解性",
|
| 359 |
+
"answer": "D",
|
| 360 |
+
"explanation": ""
|
| 361 |
+
},
|
| 362 |
+
{
|
| 363 |
+
"id": 36,
|
| 364 |
+
"question": "2018年12月，某鞭炮生产厂将自产的一批鞭炮与其供应商换取生产用原材料，已知该批鞭炮的平均销售价格为14万元，最低销售价格为10万元，最高销售价格为18万元，则该鞭炮生产厂应缴纳的消费税为____万元。(以上价格均为不含税价，鞭炮消费税税率15%)",
|
| 365 |
+
"A": "1.5",
|
| 366 |
+
"B": "2.7",
|
| 367 |
+
"C": "1.73",
|
| 368 |
+
"D": "1.05",
|
| 369 |
+
"answer": "B",
|
| 370 |
+
"explanation": ""
|
| 371 |
+
},
|
| 372 |
+
{
|
| 373 |
+
"id": 37,
|
| 374 |
+
"question": "下列关于货币市场的表述中，正确的是____。",
|
| 375 |
+
"A": "交易的证券期限长",
|
| 376 |
+
"B": "利率或要求的报酬率较高",
|
| 377 |
+
"C": "主要功能是保持金融资产的流动性",
|
| 378 |
+
"D": "主要功能是进行长期资本的融通",
|
| 379 |
+
"answer": "C",
|
| 380 |
+
"explanation": ""
|
| 381 |
+
},
|
| 382 |
+
{
|
| 383 |
+
"id": 38,
|
| 384 |
+
"question": "企业采用外部招聘的优点是____。",
|
| 385 |
+
"A": "能节约大量的招聘和选拔时间及费用",
|
| 386 |
+
"B": "可以给企业注入新鲜血液",
|
| 387 |
+
"C": "能够调动员工的积极性，培养员工的忠诚度",
|
| 388 |
+
"D": "容易诱发自满情绪",
|
| 389 |
+
"answer": "B",
|
| 390 |
+
"explanation": ""
|
| 391 |
+
},
|
| 392 |
+
{
|
| 393 |
+
"id": 39,
|
| 394 |
+
"question": "下列关于了解被审计单位及其环境的说法中，错误的是____。",
|
| 395 |
+
"A": "注册会计师只需要在审计的初始阶段了解被审计单位及其环境",
|
| 396 |
+
"B": "注册会计师应当运用职业判断确定需要了解被审计单位及其环境的程度",
|
| 397 |
+
"C": "评价对被审计单位及其环境了解的程度是否恰当，关键是看注册会计师对被审计单位及其环境的了解是否足以识别和评估财务报表的重大错报风险",
|
| 398 |
+
"D": "要求注册会计师对被审计单位及其环境了解的程度，要低于管理层为经营管理企业而对被审计单位及其环境需要了解的程度",
|
| 399 |
+
"answer": "A",
|
| 400 |
+
"explanation": ""
|
| 401 |
+
},
|
| 402 |
+
{
|
| 403 |
+
"id": 40,
|
| 404 |
+
"question": "截至2015年秋，U国N航空公司与M航空公司合并已有5年，但原N公司和M公司机舱服务员的劳工合约仍未统一。为此，原N公司与M公司的机舱服务员在临近圣诞节期间，发起抗议行动，有效推动了该项问题的解决。本案例中原N公司与M公司机舱服务员的权力来源于____。",
|
| 405 |
+
"A": "在管理层次中的地位",
|
| 406 |
+
"B": "个人的素质和影响",
|
| 407 |
+
"C": "参与或影响企业战略决策与实施过程",
|
| 408 |
+
"D": "利益相关者集中或联合的程度",
|
| 409 |
+
"answer": "D",
|
| 410 |
+
"explanation": ""
|
| 411 |
+
},
|
| 412 |
+
{
|
| 413 |
+
"id": 41,
|
| 414 |
+
"question": "下列有关内部审计和注册会计师审计的关系的说法中，错误的是____。",
|
| 415 |
+
"A": "为支持所得出的结论，内部审计和注册会计师审计中的审计人员都需要获取充分、适当的审计证据，但内部审计不会采用函证和分析程序",
|
| 416 |
+
"B": "注册会计师应当考虑内部审计工作的某些方面是否有助于确定审计程序的性质、时间安排和范围，包括了解内部控制所采用的程序、评估财务报表重大错报风险所采用的程序和实质性程序",
|
| 417 |
+
"C": "如果内部审计的工作结果表明被审计单位的财务报表在某些领域存在重大错报风险，注册会计师应对这些领域给予特别关注",
|
| 418 |
+
"D": "注册会计师必须对与财务报表审计有关的所有重大事项独立作出职业判断，而不应完全依赖内部审计工作",
|
| 419 |
+
"answer": "A",
|
| 420 |
+
"explanation": ""
|
| 421 |
+
},
|
| 422 |
+
{
|
| 423 |
+
"id": 42,
|
| 424 |
+
"question": "下列企业中，财务困境成本最高的是____。",
|
| 425 |
+
"A": "石油开采企业",
|
| 426 |
+
"B": "日用品生产企业",
|
| 427 |
+
"C": "汽车制造企业",
|
| 428 |
+
"D": "软件开发企业",
|
| 429 |
+
"answer": "D",
|
| 430 |
+
"explanation": ""
|
| 431 |
+
},
|
| 432 |
+
{
|
| 433 |
+
"id": 43,
|
| 434 |
+
"question": "因土地规模化耕种需要，农村居民张某经批准搬迁，搬迁前住宅占用耕地220平方米，搬迁后新建自用住宅占用耕地260平方米(规定用地标准内)，当地耕地占用税税额每平方米20元，张某应缴纳耕地占用税____元。",
|
| 435 |
+
"A": "0",
|
| 436 |
+
"B": "400",
|
| 437 |
+
"C": "800",
|
| 438 |
+
"D": "2600",
|
| 439 |
+
"answer": "B",
|
| 440 |
+
"explanation": ""
|
| 441 |
+
},
|
| 442 |
+
{
|
| 443 |
+
"id": 44,
|
| 444 |
+
"question": "近年来，金融行业的工资率不断攀升。在此期间，甲公司分析其竞争对手乙公司发现，乙公司的成本费用非常少，乙公司不断精简公司部门机构，在保持公司活力的同时节省公司费用。甲公司对乙公司进行的上述分析属于____。",
|
| 445 |
+
"A": "成长能力分析",
|
| 446 |
+
"B": "快速反应能力分析",
|
| 447 |
+
"C": "适应变化的能力分析",
|
| 448 |
+
"D": "持久力分析",
|
| 449 |
+
"answer": "C",
|
| 450 |
+
"explanation": ""
|
| 451 |
+
},
|
| 452 |
+
{
|
| 453 |
+
"id": 45,
|
| 454 |
+
"question": "某股票为固定增长股票，其固定增长率为3%，预期第一年的股利为4元。假定目前100年期长期政府债券报酬率为13%，平均风险股票的必要报酬率为18%，而该股票的贝塔系数为1.2，则该股票的价值为____元。",
|
| 455 |
+
"A": "25",
|
| 456 |
+
"B": "40",
|
| 457 |
+
"C": "26.67",
|
| 458 |
+
"D": "30",
|
| 459 |
+
"answer": "A",
|
| 460 |
+
"explanation": ""
|
| 461 |
+
},
|
| 462 |
+
{
|
| 463 |
+
"id": 46,
|
| 464 |
+
"question": "2019年5月，东湖有限责任公司股东申请法院指定清算组对公司进行清算，法院为其指定相关人员组成清算组。关于该清算组成员，下列选项不能成为清算组成员的是____。",
|
| 465 |
+
"A": "公司债权人唐某",
|
| 466 |
+
"B": "公司董事长程某",
|
| 467 |
+
"C": "公司财务总监钱某",
|
| 468 |
+
"D": "公司聘请的某律师事务所",
|
| 469 |
+
"answer": "A",
|
| 470 |
+
"explanation": ""
|
| 471 |
+
},
|
| 472 |
+
{
|
| 473 |
+
"id": 47,
|
| 474 |
+
"question": "下列关于营业预算的计算等式中，不正确的是____。",
|
| 475 |
+
"A": "本期生产数量=(本期销售数量+期末产成品存量)-期初产成品存量",
|
| 476 |
+
"B": "本期购货付现=本期购货付现部分+以前期赊购本期付现的部分",
|
| 477 |
+
"C": "本期材料采购数量=(本期生产耗用数量+期末材料存量)-期初材料存量",
|
| 478 |
+
"D": "本期销售商品所收到的现金=本期的销售收入+期末应收账款-期初应收账款",
|
| 479 |
+
"answer": "D",
|
| 480 |
+
"explanation": ""
|
| 481 |
+
},
|
| 482 |
+
{
|
| 483 |
+
"id": 48,
|
| 484 |
+
"question": "下列各项中，不能增加企业核心竞争力的是____。",
|
| 485 |
+
"A": "产品差异化",
|
| 486 |
+
"B": "购买生产专利权",
|
| 487 |
+
"C": "创新生产技术",
|
| 488 |
+
"D": "聘用生产外包商",
|
| 489 |
+
"answer": "D",
|
| 490 |
+
"explanation": ""
|
| 491 |
+
}
|
| 492 |
+
]
|
ceval/business_administration/dev.json
ADDED
|
@@ -0,0 +1,52 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "有一项年金，前3年无流入，后5年每年年初流入500万元，假设年利率为10%，(P/A，10%，5)=3.7908，(P/S，10%，3)=0.7513，(P/S，10%，2)=0.8264，其现值为____万元。",
|
| 5 |
+
"A": "1994",
|
| 6 |
+
"B": "1566",
|
| 7 |
+
"C": "1813",
|
| 8 |
+
"D": "1523",
|
| 9 |
+
"answer": "B",
|
| 10 |
+
"explanation": "1. 首先，需要了解递延年金递延期的计算。如果是发生在第W期期末，则递延期为W－1。本题中第一次现金流入发生在第4年初(与第3年末是同一时点)，所以递延期是2年。\n2. 接着，递延年金现值$P=A\\times (P/A,i,n)\\times (P/S,i,m)$，其中，A为年金，i为利率，m指的是递延期，n指的是连续收支期。\n3. 最后，带入题目中的条件进行计算。现值$P=500\\times(P/A，10\\%，5)\\times(P/S，10\\%，2)=500\\times 3.7908\\times 0.8264=1566.36$。"
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
+
"question": "企业缴纳的耕地占用税，应在____科目核算。",
|
| 15 |
+
"A": "应交税费",
|
| 16 |
+
"B": "管理费用",
|
| 17 |
+
"C": "在建工程",
|
| 18 |
+
"D": "其他应付款",
|
| 19 |
+
"answer": "C",
|
| 20 |
+
"explanation": "1. 首先，耕地占用税是对占用耕地建房或从事其他非农业建设的单位和个人征收的税\n2. 接着，根据会计准则，企业的耕地占用税，应在“在建工程”科目核算。"
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
|
| 24 |
+
"question": "注册会计师在确定重要性时通常选定一个基准。下列因素中，注册会计师在选择基准时不需要考虑的是____。",
|
| 25 |
+
"A": "被审计单位的性质",
|
| 26 |
+
"B": "以前年度审计调整的金额",
|
| 27 |
+
"C": "基准的相对波动性",
|
| 28 |
+
"D": "是否存在财务报表使用者特别关注的项目",
|
| 29 |
+
"answer": "B",
|
| 30 |
+
"explanation": "1. 首先，选择基准时需要考虑多个因素，包括被审计单位的性质、基准的相对波动性、是否存在财务报表使用者特别关注的项目等。\n2. 选项中，(B) 以前年度审计调整的金额并不是一个影响重要性水平的因素，因为审计调整的金额并不能反映当前年度的审计风险和重要性。"
|
| 31 |
+
},
|
| 32 |
+
{
|
| 33 |
+
"id": 3,
|
| 34 |
+
"question": "某投资方案，当贴现率为12%时，其净现值为22万元，当贴现率为14%时，其净现值为-11万元。该方案的内部收益率____。",
|
| 35 |
+
"A": "大于14%",
|
| 36 |
+
"B": "小于12%",
|
| 37 |
+
"C": "介于12%与14%之间",
|
| 38 |
+
"D": "无法确定",
|
| 39 |
+
"answer": "C",
|
| 40 |
+
"explanation": "1. 首先，我们需要了解净现值和内部收益率的概念。净现值是指未来资金流入现值与未来资金流出现值的差额。内部收益率是指资金流入现值总额与资金流出现值总额相等、净现值等于零时的折现率。\n2. 接着，当贴现率为12%时，其净现值为22万元，说明其内部收益率应大于12%；当贴现率为14%时，其净现值率为-11万元，说明其内部收益率应小于14%，因此，其收益率应介于12%与14%之间。"
|
| 41 |
+
},
|
| 42 |
+
{
|
| 43 |
+
"id": 4,
|
| 44 |
+
"question": "企业期末编制资产负债表时，下列各项应包括在“存货”项目的是____。",
|
| 45 |
+
"A": "已作销售但购货方尚未运走的商品",
|
| 46 |
+
"B": "委托代销商品",
|
| 47 |
+
"C": "合同约定购入的商品",
|
| 48 |
+
"D": "为在建工程购入的工程物资",
|
| 49 |
+
"answer": "B",
|
| 50 |
+
"explanation": "1. 首先，根据会计准则，存货应当满足以下条件：(1)是企业拥有并用于销售的物品；(2)是企业拥有并用于生产的物品；(3)是企业拥有并用于提供劳务的物品。\n2. 接着，根据条件，选项(A)，(C)，(D)均不属于存货。只有选项(B)委托代销商品符合存货的定义，应该计入存货项目。"
|
| 51 |
+
}
|
| 52 |
+
]
|
ceval/business_administration/val.json
ADDED
|
@@ -0,0 +1,332 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "最早对管理的具体职能加以概括和系统论述的是____。",
|
| 5 |
+
"A": "泰罗",
|
| 6 |
+
"B": "法约尔",
|
| 7 |
+
"C": "孔茨",
|
| 8 |
+
"D": "韦伯",
|
| 9 |
+
"answer": "B",
|
| 10 |
+
"explanation": ""
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
+
"question": "消费者不知道，或者虽然知道但没有兴趣购买的物品为____。",
|
| 15 |
+
"A": "便利品",
|
| 16 |
+
"B": "选购品",
|
| 17 |
+
"C": "特殊品",
|
| 18 |
+
"D": "非渴求品",
|
| 19 |
+
"answer": "D",
|
| 20 |
+
"explanation": ""
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
|
| 24 |
+
"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____。",
|
| 25 |
+
"A": "集中化战略",
|
| 26 |
+
"B": "成本集聚战略",
|
| 27 |
+
"C": "稳定型战略",
|
| 28 |
+
"D": "差异化战略",
|
| 29 |
+
"answer": "D",
|
| 30 |
+
"explanation": ""
|
| 31 |
+
},
|
| 32 |
+
{
|
| 33 |
+
"id": 3,
|
| 34 |
+
"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____。",
|
| 35 |
+
"A": "入库前的仓储费",
|
| 36 |
+
"B": "进口关税",
|
| 37 |
+
"C": "支付的增值税",
|
| 38 |
+
"D": "运输费用",
|
| 39 |
+
"answer": "C",
|
| 40 |
+
"explanation": ""
|
| 41 |
+
},
|
| 42 |
+
{
|
| 43 |
+
"id": 4,
|
| 44 |
+
"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____",
|
| 45 |
+
"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",
|
| 46 |
+
"B": "运输企业对老人、在岗人员和学生制定不同的价格",
|
| 47 |
+
"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",
|
| 48 |
+
"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",
|
| 49 |
+
"answer": "A",
|
| 50 |
+
"explanation": ""
|
| 51 |
+
},
|
| 52 |
+
{
|
| 53 |
+
"id": 5,
|
| 54 |
+
"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____。",
|
| 55 |
+
"A": "产品组合产生的加权边际贡献为34",
|
| 56 |
+
"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",
|
| 57 |
+
"C": "产品组合产生的加权边际贡献为8.5",
|
| 58 |
+
"D": "产品组合的单位销售价格为80元",
|
| 59 |
+
"answer": "C",
|
| 60 |
+
"explanation": ""
|
| 61 |
+
},
|
| 62 |
+
{
|
| 63 |
+
"id": 6,
|
| 64 |
+
"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____。",
|
| 65 |
+
"A": "无形资产的成本",
|
| 66 |
+
"B": "当期损益",
|
| 67 |
+
"C": "投资收益",
|
| 68 |
+
"D": "其他业务成本",
|
| 69 |
+
"answer": "B",
|
| 70 |
+
"explanation": ""
|
| 71 |
+
},
|
| 72 |
+
{
|
| 73 |
+
"id": 7,
|
| 74 |
+
"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____。",
|
| 75 |
+
"A": "取得时将发生的相关交易费用计入当期损益",
|
| 76 |
+
"B": "将出售的剩余部分重分类为交易性金融资产",
|
| 77 |
+
"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",
|
| 78 |
+
"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",
|
| 79 |
+
"answer": "D",
|
| 80 |
+
"explanation": ""
|
| 81 |
+
},
|
| 82 |
+
{
|
| 83 |
+
"id": 8,
|
| 84 |
+
"question": "下列关于金融资产的后续计量的说法，不正确的是____。",
|
| 85 |
+
"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",
|
| 86 |
+
"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",
|
| 87 |
+
"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",
|
| 88 |
+
"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",
|
| 89 |
+
"answer": "D",
|
| 90 |
+
"explanation": ""
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": 9,
|
| 94 |
+
"question": "经营战略的本质是____。",
|
| 95 |
+
"A": "目标与目的",
|
| 96 |
+
"B": "资源",
|
| 97 |
+
"C": "公司远景",
|
| 98 |
+
"D": "组织结构",
|
| 99 |
+
"answer": "B",
|
| 100 |
+
"explanation": ""
|
| 101 |
+
},
|
| 102 |
+
{
|
| 103 |
+
"id": 10,
|
| 104 |
+
"question": "下列各项中，不属于投资项目现金流出量内容的是____。",
|
| 105 |
+
"A": "固定资产投资",
|
| 106 |
+
"B": "折旧与摊销",
|
| 107 |
+
"C": "无形资产投资",
|
| 108 |
+
"D": "新增经营成本",
|
| 109 |
+
"answer": "B",
|
| 110 |
+
"explanation": ""
|
| 111 |
+
},
|
| 112 |
+
{
|
| 113 |
+
"id": 11,
|
| 114 |
+
"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____。",
|
| 115 |
+
"A": "增大流动比率，不影响速动比率",
|
| 116 |
+
"B": "增大速动比率，不影响流动比率",
|
| 117 |
+
"C": "增大流动比率，也增大速动比率",
|
| 118 |
+
"D": "降低流动比率，也降低速动比率",
|
| 119 |
+
"answer": "C",
|
| 120 |
+
"explanation": ""
|
| 121 |
+
},
|
| 122 |
+
{
|
| 123 |
+
"id": 12,
|
| 124 |
+
"question": "当两个投资方案为互斥选择时，应优先选择____。",
|
| 125 |
+
"A": "净现值大的方案",
|
| 126 |
+
"B": "现值指数大的���案",
|
| 127 |
+
"C": "内含报酬率大的方案",
|
| 128 |
+
"D": "投资额小的方案",
|
| 129 |
+
"answer": "A",
|
| 130 |
+
"explanation": ""
|
| 131 |
+
},
|
| 132 |
+
{
|
| 133 |
+
"id": 13,
|
| 134 |
+
"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____。",
|
| 135 |
+
"A": "加权平均边际贡献率56",
|
| 136 |
+
"B": "加权平均边际贡献率为46",
|
| 137 |
+
"C": "盈亏临界点销售额为213",
|
| 138 |
+
"D": "甲产品盈亏临界点销售量为3",
|
| 139 |
+
"answer": "A",
|
| 140 |
+
"explanation": ""
|
| 141 |
+
},
|
| 142 |
+
{
|
| 143 |
+
"id": 14,
|
| 144 |
+
"question": "对于下列长期股权投资，应采用权益法核算的是____。",
|
| 145 |
+
"A": "对联营企业的投资",
|
| 146 |
+
"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",
|
| 147 |
+
"C": "对控股子公司的投资",
|
| 148 |
+
"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",
|
| 149 |
+
"answer": "A",
|
| 150 |
+
"explanation": ""
|
| 151 |
+
},
|
| 152 |
+
{
|
| 153 |
+
"id": 15,
|
| 154 |
+
"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____。",
|
| 155 |
+
"A": "150元",
|
| 156 |
+
"B": "250元",
|
| 157 |
+
"C": "350元",
|
| 158 |
+
"D": "450元",
|
| 159 |
+
"answer": "C",
|
| 160 |
+
"explanation": ""
|
| 161 |
+
},
|
| 162 |
+
{
|
| 163 |
+
"id": 16,
|
| 164 |
+
"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。",
|
| 165 |
+
"A": "6.375",
|
| 166 |
+
"B": "8.375",
|
| 167 |
+
"C": "5.625",
|
| 168 |
+
"D": "7.625",
|
| 169 |
+
"answer": "D",
|
| 170 |
+
"explanation": ""
|
| 171 |
+
},
|
| 172 |
+
{
|
| 173 |
+
"id": 17,
|
| 174 |
+
"question": "边际贡献率和变动成本率____。",
|
| 175 |
+
"A": "反方向变化",
|
| 176 |
+
"B": "同方向变化",
|
| 177 |
+
"C": "同比例变化",
|
| 178 |
+
"D": "反比例变化",
|
| 179 |
+
"answer": "A",
|
| 180 |
+
"explanation": ""
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": 18,
|
| 184 |
+
"question": "企业内部环境分析的核心是对企业____的分析。",
|
| 185 |
+
"A": "财务状况",
|
| 186 |
+
"B": "研究与开发能力",
|
| 187 |
+
"C": "核心能力",
|
| 188 |
+
"D": "管理人员数量及素质",
|
| 189 |
+
"answer": "C",
|
| 190 |
+
"explanation": ""
|
| 191 |
+
},
|
| 192 |
+
{
|
| 193 |
+
"id": 19,
|
| 194 |
+
"question": "存货的可变现净值是指____。",
|
| 195 |
+
"A": "预计售价",
|
| 196 |
+
"B": "现时的重置成本",
|
| 197 |
+
"C": "预计售价减去进一步加工的成本和预计销售费用",
|
| 198 |
+
"D": "存货的折现值",
|
| 199 |
+
"answer": "C",
|
| 200 |
+
"explanation": ""
|
| 201 |
+
},
|
| 202 |
+
{
|
| 203 |
+
"id": 20,
|
| 204 |
+
"question": "下列各项中，属于狭义在产品的是____。",
|
| 205 |
+
"A": "正在车间加工的在制品",
|
| 206 |
+
"B": "本步骤已完工，但还需继续加工的半成品",
|
| 207 |
+
"C": "已完工，但尚未验收入库的产成品",
|
| 208 |
+
"D": "已完工，但需对外销售的自制半成品",
|
| 209 |
+
"answer": "A",
|
| 210 |
+
"explanation": ""
|
| 211 |
+
},
|
| 212 |
+
{
|
| 213 |
+
"id": 21,
|
| 214 |
+
"question": "关于损失，下列说法中正确的是____。",
|
| 215 |
+
"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",
|
| 216 |
+
"B": "损失只能计入所有者权益项目，不能计入当期损益",
|
| 217 |
+
"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",
|
| 218 |
+
"D": "损失只能计入当期损益，不能计入所有者权益项目",
|
| 219 |
+
"answer": "C",
|
| 220 |
+
"explanation": ""
|
| 221 |
+
},
|
| 222 |
+
{
|
| 223 |
+
"id": 22,
|
| 224 |
+
"question": "利润是边际贡献和____的差额。",
|
| 225 |
+
"A": "变动成本",
|
| 226 |
+
"B": "固定成本总额",
|
| 227 |
+
"C": "销售收入",
|
| 228 |
+
"D": "成本总额",
|
| 229 |
+
"answer": "B",
|
| 230 |
+
"explanation": ""
|
| 231 |
+
},
|
| 232 |
+
{
|
| 233 |
+
"id": 23,
|
| 234 |
+
"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____。",
|
| 235 |
+
"A": "资本公积",
|
| 236 |
+
"B": "投资收益",
|
| 237 |
+
"C": "其他业务收入",
|
| 238 |
+
"D": "营业外收入",
|
| 239 |
+
"answer": "A",
|
| 240 |
+
"explanation": ""
|
| 241 |
+
},
|
| 242 |
+
{
|
| 243 |
+
"id": 24,
|
| 244 |
+
"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____。",
|
| 245 |
+
"A": "差量成本",
|
| 246 |
+
"B": "机会成本",
|
| 247 |
+
"C": "边际成本",
|
| 248 |
+
"D": "重置成本",
|
| 249 |
+
"answer": "B",
|
| 250 |
+
"explanation": ""
|
| 251 |
+
},
|
| 252 |
+
{
|
| 253 |
+
"id": 25,
|
| 254 |
+
"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��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。",
|
| 255 |
+
"A": "0",
|
| 256 |
+
"B": "4",
|
| 257 |
+
"C": "16",
|
| 258 |
+
"D": "20",
|
| 259 |
+
"answer": "B",
|
| 260 |
+
"explanation": ""
|
| 261 |
+
},
|
| 262 |
+
{
|
| 263 |
+
"id": 26,
|
| 264 |
+
"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。",
|
| 265 |
+
"A": "408000",
|
| 266 |
+
"B": "409000",
|
| 267 |
+
"C": "448000",
|
| 268 |
+
"D": "349000",
|
| 269 |
+
"answer": "A",
|
| 270 |
+
"explanation": ""
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": 27,
|
| 274 |
+
"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____。",
|
| 275 |
+
"A": "甲企业对该设备不计提折旧",
|
| 276 |
+
"B": "甲企业应采用与自有资产相一致的会计政策",
|
| 277 |
+
"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",
|
| 278 |
+
"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",
|
| 279 |
+
"answer": "B",
|
| 280 |
+
"explanation": ""
|
| 281 |
+
},
|
| 282 |
+
{
|
| 283 |
+
"id": 28,
|
| 284 |
+
"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____。",
|
| 285 |
+
"A": "向下平行移动",
|
| 286 |
+
"B": "斜率上升",
|
| 287 |
+
"C": "斜率下降",
|
| 288 |
+
"D": "向上平行移动",
|
| 289 |
+
"answer": "C",
|
| 290 |
+
"explanation": ""
|
| 291 |
+
},
|
| 292 |
+
{
|
| 293 |
+
"id": 29,
|
| 294 |
+
"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____。",
|
| 295 |
+
"A": "十分不利",
|
| 296 |
+
"B": "相对不利",
|
| 297 |
+
"C": "相对有利",
|
| 298 |
+
"D": "十分有利",
|
| 299 |
+
"answer": "C",
|
| 300 |
+
"explanation": ""
|
| 301 |
+
},
|
| 302 |
+
{
|
| 303 |
+
"id": 30,
|
| 304 |
+
"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。",
|
| 305 |
+
"A": "应收账款",
|
| 306 |
+
"B": "应付账款",
|
| 307 |
+
"C": "预收账款",
|
| 308 |
+
"D": "预付账款",
|
| 309 |
+
"answer": "B",
|
| 310 |
+
"explanation": ""
|
| 311 |
+
},
|
| 312 |
+
{
|
| 313 |
+
"id": 31,
|
| 314 |
+
"question": "基层组织的管理者主要承担____。",
|
| 315 |
+
"A": "决策职能",
|
| 316 |
+
"B": "控制职能",
|
| 317 |
+
"C": "承上启下的职能作用",
|
| 318 |
+
"D": "协调职能",
|
| 319 |
+
"answer": "B",
|
| 320 |
+
"explanation": ""
|
| 321 |
+
},
|
| 322 |
+
{
|
| 323 |
+
"id": 32,
|
| 324 |
+
"question": "产品组合的长度是____。",
|
| 325 |
+
"A": "产品大类的数量",
|
| 326 |
+
"B": "产品项目的数量",
|
| 327 |
+
"C": "产品大类的相关程度",
|
| 328 |
+
"D": "产品大类的序列",
|
| 329 |
+
"answer": "B",
|
| 330 |
+
"explanation": ""
|
| 331 |
+
}
|
| 332 |
+
]
|
ceval/college_economics/dev.json
ADDED
|
@@ -0,0 +1,52 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "考虑以下小型开放经济的数据：Y=1000，C=700，G=150，I=250-1000r*。如果世界利率为5%，那么小型开放经济的净出口为____。",
|
| 5 |
+
"A": "50",
|
| 6 |
+
"B": "-50",
|
| 7 |
+
"C": "150",
|
| 8 |
+
"D": "-150",
|
| 9 |
+
"answer": "B",
|
| 10 |
+
"explanation": "1. 首先，小型开放经济的净出口公式：NX = S - I，其中NX表示净出口，S表示储蓄，I表示投资。\n2. 其次，根据国民账户恒等式，Y = C + I + G + NX，可以得到S = Y - C - G。将数据代入得到S = 150。\n3. 接着，根据题目中的数据计算投资，I = 250 - 1000r*，其中r*表示世界利率。将r* = 5%代入得到I = 200。\n4. 最后，计算净出口。将步骤2和步骤3的结果代入净出口公式，得到NX = S - I = 150 - 200 = -50。"
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
+
"question": "已知一垄断企业成本函数为TC=5Q2+20Q+10，产品的需求函数为Q=140-P。利润最大化的产量为____。",
|
| 15 |
+
"A": "10",
|
| 16 |
+
"B": "5",
|
| 17 |
+
"C": "3",
|
| 18 |
+
"D": "15",
|
| 19 |
+
"answer": "A",
|
| 20 |
+
"explanation": "1. 首先，垄断企业的利润最大化产量是当边际收益MR等于边际成本MC时。因此，我们需要求出该企业的边际收益和边际成本函数。\n2. 其次，求出总收益TR。$TR=P*Q=140Q-Q^2$。\n3. 接着，通过总收益TR求出边际收益MR函数，即$MR=\\dfrac{\\Delta TR}{\\Delta Q}=140-2Q$。\n4. 最后，通过成本函数TC求出边际成本MC函数，即$MC=\\frac{\\Delta TC}{\\Delta Q}=20+10Q$。\n5. 根据上述计算，我们将边际收益函数和边际成本函数相等，即$140-2Q=20+10Q$，解得$Q=10$。因此，利润最大化的产量为10。"
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
|
| 24 |
+
"question": "如果消费与实际利率负相关，则______。",
|
| 25 |
+
"A": "IS曲线更平坦",
|
| 26 |
+
"B": "IS曲线更陡峭",
|
| 27 |
+
"C": "LM曲线更平坦",
|
| 28 |
+
"D": "LM曲线更陡峭",
|
| 29 |
+
"answer": "A",
|
| 30 |
+
"explanation": "1. 首先，我们需要了解IS-LM模型中的两条曲线：IS曲线和LM曲线。IS曲线表示货币市场和实物市场的平衡关系，LM曲线表示货币市场和利率的平衡关系。\n2. 其次，我们需要知道实际利率的定义，实际利率是指扣除通货膨胀后的名义利率。\n3. 最后，我们考虑IS曲线。消费与实际利率负相关说明消费减少会使得利率增加，同时将使得投资减少，因而收入减少得更多，IS曲线更平坦。"
|
| 31 |
+
},
|
| 32 |
+
{
|
| 33 |
+
"id": 3,
|
| 34 |
+
"question": "如果所有产品的生产都增加了10%，且所有价格都下降了10%，会发生以下哪一种情况？____",
|
| 35 |
+
"A": "真实GDP增加10%，名义GDP减少10%",
|
| 36 |
+
"B": "真实GDP增加10%，名义GDP不变",
|
| 37 |
+
"C": "真实GDP不变，名义GDP增加10%",
|
| 38 |
+
"D": "真实GDP不变，名义GDP减少10%",
|
| 39 |
+
"answer": "B",
|
| 40 |
+
"explanation": "1. 首先，名义GDP是指按当前价格计算的GDP，真实GDP是指按不变价格计算的GDP。\n2. 其次，GDP = 价格水平 × 产量。我们分析题目中的情况。所有产品的生产都增加了10%，意味着产量增加了10%；所有价格都下降了10%，意味着价格水平下降了10%。真实GDP的变动只反映生产的产量的变动，产量增加10%，真实GDP增加10%。而价格下降会导致名义GDP的下降，因此名义GDP在真实GDP的基础上下降10%， 结果基本没有发生变化。\n3. 因此，根据第2步的分析，答案应该是B。"
|
| 41 |
+
},
|
| 42 |
+
{
|
| 43 |
+
"id": 4,
|
| 44 |
+
"question": "如果边际技术替代率MRTSLK小于劳动与资本的价格之比，为使成本最小，该厂商应该____。",
|
| 45 |
+
"A": "同时增加资本和劳动",
|
| 46 |
+
"B": "同时减少资本和劳动",
|
| 47 |
+
"C": "减少资本，增加劳动",
|
| 48 |
+
"D": "增加资本，减少劳动",
|
| 49 |
+
"answer": "D",
|
| 50 |
+
"explanation": "1. 首先，边际技术替代率MRTSLK表示单位资本和单位劳动力之间的替代关系，即单位资本的增加可以替代多少单位劳动力。\n2. 如果MRTSLK小于劳动与资本的价格之比，说明：生产中劳动替代资本的比率小于价值中劳动替代资本的比率，即劳动相对过多、资本过少。因此，厂商应该用更多的资本去替代劳动，即增加资本，减少劳动。"
|
| 51 |
+
}
|
| 52 |
+
]
|
ceval/college_economics/val.json
ADDED
|
@@ -0,0 +1,552 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
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|
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|
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|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "在完全竞争厂商的短期均衡产量上，AR小于SAC但大于AVC，则厂商____",
|
| 5 |
+
"A": "亏损，立即停产",
|
| 6 |
+
"B": "亏损，但应继续生产",
|
| 7 |
+
"C": "亏损，生产或不生产都可以",
|
| 8 |
+
"D": "获得正常利润，继续生产",
|
| 9 |
+
"answer": "B",
|
| 10 |
+
"explanation": ""
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
+
"question": "在一般情况下，供给曲线____",
|
| 15 |
+
"A": "向右上方倾斜",
|
| 16 |
+
"B": "向右下方倾斜",
|
| 17 |
+
"C": "斜率为正",
|
| 18 |
+
"D": "斜率为负",
|
| 19 |
+
"answer": "C",
|
| 20 |
+
"explanation": ""
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
|
| 24 |
+
"question": "无差异曲线上任一点斜率的绝对值代表了____",
|
| 25 |
+
"A": "消费者为了提高效用而获得另一些商品时愿意放弃的某一种商品的数量",
|
| 26 |
+
"B": "消费者花在各种商品上的货币总值",
|
| 27 |
+
"C": "两种商品的价格的价格比率",
|
| 28 |
+
"D": "在确保消费者效用不变的情况下，一种商品和另一种商品的交换比率",
|
| 29 |
+
"answer": "D",
|
| 30 |
+
"explanation": ""
|
| 31 |
+
},
|
| 32 |
+
{
|
| 33 |
+
"id": 3,
|
| 34 |
+
"question": "若供给曲线上每一点的点弹性都等于1，则供给曲线只能是一条____",
|
| 35 |
+
"A": "过原点的45线",
|
| 36 |
+
"B": "过原点的直线",
|
| 37 |
+
"C": "平行于横轴的直线",
|
| 38 |
+
"D": "垂直于横轴的直线",
|
| 39 |
+
"answer": "B",
|
| 40 |
+
"explanation": ""
|
| 41 |
+
},
|
| 42 |
+
{
|
| 43 |
+
"id": 4,
|
| 44 |
+
"question": "技术进步一般会导致____",
|
| 45 |
+
"A": "供给曲线右移",
|
| 46 |
+
"B": "供给量沿着供给曲线减少",
|
| 47 |
+
"C": "一个人增加他所消费的所有商品的数量",
|
| 48 |
+
"D": "供给量沿着供给曲线增加",
|
| 49 |
+
"answer": "A",
|
| 50 |
+
"explanation": ""
|
| 51 |
+
},
|
| 52 |
+
{
|
| 53 |
+
"id": 5,
|
| 54 |
+
"question": "兰德只买激光唱片和棒棒糖，他有固定收入，不能借钱，当他沿着预算约束移动时____",
|
| 55 |
+
"A": "激光唱片的价格在改变，而其收入和棒棒糖的价格不变",
|
| 56 |
+
"B": "棒棒糖的价格在改变，而其收入和激光唱片的价格不变",
|
| 57 |
+
"C": "激光唱片和棒棒糖的价格在改变，而其收入不变",
|
| 58 |
+
"D": "激光唱片和棒棒糖的价格及其收入都不变",
|
| 59 |
+
"answer": "D",
|
| 60 |
+
"explanation": ""
|
| 61 |
+
},
|
| 62 |
+
{
|
| 63 |
+
"id": 6,
|
| 64 |
+
"question": "关于宏观经济政策的选择，下列说法中错误的是____。",
|
| 65 |
+
"A": "当经济陷入流动性陷阱时，建议采用财政政策而非货币政策",
|
| 66 |
+
"B": "当挤出效应很明显时，采取货币政策更能够成功",
|
| 67 |
+
"C": "在古典世界里，应该采用货币政策而不是财政政策",
|
| 68 |
+
"D": "在古典世界里，给定的货币数量的变化对收入水平的影响最小",
|
| 69 |
+
"answer": "D",
|
| 70 |
+
"explanation": ""
|
| 71 |
+
},
|
| 72 |
+
{
|
| 73 |
+
"id": 7,
|
| 74 |
+
"question": "长期平均成本曲线呈U形的原因在于____",
|
| 75 |
+
"A": "边际效用递减规律",
|
| 76 |
+
"B": "边际生产力递减规律",
|
| 77 |
+
"C": "生产由规模经济向规模不经济变动",
|
| 78 |
+
"D": "生产的一般规律",
|
| 79 |
+
"answer": "C",
|
| 80 |
+
"explanation": ""
|
| 81 |
+
},
|
| 82 |
+
{
|
| 83 |
+
"id": 8,
|
| 84 |
+
"question": "劳动市场上存在三个工人，每人的保留工资分别为2000元/月、1800元/月、1500元/月，并且在劳动市场上三人的要求工资均为保留工资。如果厂商同时雇佣这三个人，月工资为2000元/月。这三个工人能得到的经济租为____元。",
|
| 85 |
+
"A": "0、200、500",
|
| 86 |
+
"B": "均为500",
|
| 87 |
+
"C": "均为200",
|
| 88 |
+
"D": "均为0",
|
| 89 |
+
"answer": "A",
|
| 90 |
+
"explanation": ""
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": 9,
|
| 94 |
+
"question": "下列哪一项不列入国内生产总值的核算？____",
|
| 95 |
+
"A": "出口到国外的一批货物",
|
| 96 |
+
"B": "经纪人为一座旧房买卖收取的一笔佣金",
|
| 97 |
+
"C": "政府给贫困家庭发放的一笔救济金",
|
| 98 |
+
"D": "保险公司收到一笔家庭财产保险",
|
| 99 |
+
"answer": "C",
|
| 100 |
+
"explanation": ""
|
| 101 |
+
},
|
| 102 |
+
{
|
| 103 |
+
"id": 10,
|
| 104 |
+
"question": "如果某一种商品的价格下跌10%,由此导致人们用于购买该商品的货币支出增加5%,则需求曲线在这一区域内的需求价格弹性为____",
|
| 105 |
+
"A": "富有弹性",
|
| 106 |
+
"B": "完全无弹性",
|
| 107 |
+
"C": "缺乏弹性，但不是完全无弹性",
|
| 108 |
+
"D": "具有单位弹性",
|
| 109 |
+
"answer": "A",
|
| 110 |
+
"explanation": ""
|
| 111 |
+
},
|
| 112 |
+
{
|
| 113 |
+
"id": 11,
|
| 114 |
+
"question": "当两种商品中一种商品的价格发生变动时，这两种商品的需求量都同时增加或减少，则这两种商品的需求交叉价格弹性为____",
|
| 115 |
+
"A": "正值",
|
| 116 |
+
"B": "负值",
|
| 117 |
+
"C": "0",
|
| 118 |
+
"D": "1",
|
| 119 |
+
"answer": "B",
|
| 120 |
+
"explanation": ""
|
| 121 |
+
},
|
| 122 |
+
{
|
| 123 |
+
"id": 12,
|
| 124 |
+
"question": "社会技术进步导致部分人不适应工作岗位要求，由此产生的失业属于____。",
|
| 125 |
+
"A": "自愿性失业",
|
| 126 |
+
"B": "结构性失业",
|
| 127 |
+
"C": "需求不足的失业",
|
| 128 |
+
"D": "摩擦性失业",
|
| 129 |
+
"answer": "B",
|
| 130 |
+
"explanation": ""
|
| 131 |
+
},
|
| 132 |
+
{
|
| 133 |
+
"id": 13,
|
| 134 |
+
"question": "科斯定理假设交易成本为____",
|
| 135 |
+
"A": "0",
|
| 136 |
+
"B": "1",
|
| 137 |
+
"C": "大于1",
|
| 138 |
+
"D": "大于0小于1",
|
| 139 |
+
"answer": "A",
|
| 140 |
+
"explanation": ""
|
| 141 |
+
},
|
| 142 |
+
{
|
| 143 |
+
"id": 14,
|
| 144 |
+
"question": "供给的增加会降低价格，除非____。",
|
| 145 |
+
"A": "供给是完全无弹性的",
|
| 146 |
+
"B": "需求是完全有弹性的",
|
| 147 |
+
"C": "需求量增加",
|
| 148 |
+
"D": "需求高度缺乏弹性",
|
| 149 |
+
"answer": "B",
|
| 150 |
+
"explanation": ""
|
| 151 |
+
},
|
| 152 |
+
{
|
| 153 |
+
"id": 15,
|
| 154 |
+
"question": "根据费雪的消费理论，如果实际利率为正，那么____。",
|
| 155 |
+
"A": "用第一期的收入衡量的第二期消费成本低于同等数量的第一期消费",
|
| 156 |
+
"B": "第二期的收入比第一期的同等数量的收入值得更多",
|
| 157 |
+
"C": "消费者将不愿借钱，从而其第一期的消费小于第一期的收入",
|
| 158 |
+
"D": "A、B、C均正确",
|
| 159 |
+
"answer": "A",
|
| 160 |
+
"explanation": ""
|
| 161 |
+
},
|
| 162 |
+
{
|
| 163 |
+
"id": 16,
|
| 164 |
+
"question": "劳动力参与率反映的是____。",
|
| 165 |
+
"A": "成年劳动力占成年人口的比率",
|
| 166 |
+
"B": "成年人就业比率",
|
| 167 |
+
"C": "劳动力就业比率",
|
| 168 |
+
"D": "劳动力就业比率与失业比率之和",
|
| 169 |
+
"answer": "A",
|
| 170 |
+
"explanation": ""
|
| 171 |
+
},
|
| 172 |
+
{
|
| 173 |
+
"id": 17,
|
| 174 |
+
"question": "财政政策和货币政策的有效性在很大程度上取决于____。",
|
| 175 |
+
"A": "决策人的意愿",
|
| 176 |
+
"B": "IS和LM曲线的交点",
|
| 177 |
+
"C": "IS和LM曲线的斜率",
|
| 178 |
+
"D": "货币供应量",
|
| 179 |
+
"answer": "C",
|
| 180 |
+
"explanation": ""
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": 18,
|
| 184 |
+
"question": "使用自有资金也应计算利息收入，这种利息从成本角度看是____",
|
| 185 |
+
"A": "固定成本",
|
| 186 |
+
"B": "隐含成本",
|
| 187 |
+
"C": "会计成本",
|
| 188 |
+
"D": "生产成本",
|
| 189 |
+
"answer": "B",
|
| 190 |
+
"explanation": ""
|
| 191 |
+
},
|
| 192 |
+
{
|
| 193 |
+
"id": 19,
|
| 194 |
+
"question": "无差异曲线是一条具有负斜率的直线，则说明____。",
|
| 195 |
+
"A": "商品是完全替代的",
|
| 196 |
+
"B": "边际效用不再递减",
|
| 197 |
+
"C": "偏好是非凸的",
|
| 198 |
+
"D": "偏好不具有单调性",
|
| 199 |
+
"answer": "A",
|
| 200 |
+
"explanation": ""
|
| 201 |
+
},
|
| 202 |
+
{
|
| 203 |
+
"id": 20,
|
| 204 |
+
"question": "当一国人均GDP极低时____",
|
| 205 |
+
"A": "它注定要永远穷下去",
|
| 206 |
+
"B": "它必定是一个小国",
|
| 207 |
+
"C": "由于“追求效应“，它有较迅速增长的潜力",
|
| 208 |
+
"D": "资本增加对产量的影响微乎其微",
|
| 209 |
+
"answer": "C",
|
| 210 |
+
"explanation": ""
|
| 211 |
+
},
|
| 212 |
+
{
|
| 213 |
+
"id": 21,
|
| 214 |
+
"question": "微观经济学的基本假设之一是____假设",
|
| 215 |
+
"A": "经济人",
|
| 216 |
+
"B": "社会人",
|
| 217 |
+
"C": "自我实现人",
|
| 218 |
+
"D": "复杂人",
|
| 219 |
+
"answer": "A",
|
| 220 |
+
"explanation": ""
|
| 221 |
+
},
|
| 222 |
+
{
|
| 223 |
+
"id": 22,
|
| 224 |
+
"question": "I=Px·X+Py·Y是消费者的____",
|
| 225 |
+
"A": "需求函数",
|
| 226 |
+
"B": "效用函数",
|
| 227 |
+
"C": "预算约束方程",
|
| 228 |
+
"D": "不确定",
|
| 229 |
+
"answer": "C",
|
| 230 |
+
"explanation": ""
|
| 231 |
+
},
|
| 232 |
+
{
|
| 233 |
+
"id": 23,
|
| 234 |
+
"question": "完全竞争市场中，行业面临的需求曲线是____。",
|
| 235 |
+
"A": "一条向右下方倾斜的曲线",
|
| 236 |
+
"B": "一条向右上方倾斜的曲线",
|
| 237 |
+
"C": "一条水平线",
|
| 238 |
+
"D": "一条向左上方倾斜的曲线",
|
| 239 |
+
"answer": "A",
|
| 240 |
+
"explanation": ""
|
| 241 |
+
},
|
| 242 |
+
{
|
| 243 |
+
"id": 24,
|
| 244 |
+
"question": "根据完全竞争市场的条件，以下哪些行业最接近完全竞争行业____",
|
| 245 |
+
"A": "家电行业",
|
| 246 |
+
"B": "汽车行业",
|
| 247 |
+
"C": "蔬菜行业",
|
| 248 |
+
"D": "玉米行业",
|
| 249 |
+
"answer": "D",
|
| 250 |
+
"explanation": ""
|
| 251 |
+
},
|
| 252 |
+
{
|
| 253 |
+
"id": 25,
|
| 254 |
+
"question": "在得出棉花种植户的供给曲线时，下列除哪一个因素以外，其余均保持为常数____",
|
| 255 |
+
"A": "土壤的肥沃程度",
|
| 256 |
+
"B": "棉花种植面积",
|
| 257 |
+
"C": "技术水平",
|
| 258 |
+
"D": "棉花的价格",
|
| 259 |
+
"answer": "C",
|
| 260 |
+
"explanation": ""
|
| 261 |
+
},
|
| 262 |
+
{
|
| 263 |
+
"id": 26,
|
| 264 |
+
"question": "新凯恩斯主义者认为，劳动供过于求时，____。",
|
| 265 |
+
"A": "会产生非自愿性失业",
|
| 266 |
+
"B": "工资会跌落",
|
| 267 |
+
"C": "一方面会产生非自愿性失业，一方面工资会跌落",
|
| 268 |
+
"D": "工资并不会跌落，非自愿性失业也不会产生",
|
| 269 |
+
"answer": "A",
|
| 270 |
+
"explanation": ""
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": 27,
|
| 274 |
+
"question": "消费者的根本问题是____",
|
| 275 |
+
"A": "在预算约束内实现效用最大化",
|
| 276 |
+
"B": "在一定的效用水平内实现预算约束最小化",
|
| 277 |
+
"C": "在预算约束内实现效用最小化",
|
| 278 |
+
"D": "在一定的效用水平内实现预算约束最大化",
|
| 279 |
+
"answer": "A",
|
| 280 |
+
"explanation": ""
|
| 281 |
+
},
|
| 282 |
+
{
|
| 283 |
+
"id": 28,
|
| 284 |
+
"question": "在计划经济时代，许多商品经常短缺。在市场经济时代，人们通常能够买到需要的商品。这是因为：____",
|
| 285 |
+
"A": "计划经济时代比市场经济时代的生产能力更低",
|
| 286 |
+
"B": "计划经济时代比市场经济时代的消费水平更高",
|
| 287 |
+
"C": "市场经济时代生产者的道德更加高尚，处处为消费者着想",
|
| 288 |
+
"D": "市场价格引导了生产者和需求者���自利行为，达到人们满意的程度",
|
| 289 |
+
"answer": "D",
|
| 290 |
+
"explanation": ""
|
| 291 |
+
},
|
| 292 |
+
{
|
| 293 |
+
"id": 29,
|
| 294 |
+
"question": "下列哪种情况使总收益增加？____",
|
| 295 |
+
"A": "需求缺乏弹性，提高价格",
|
| 296 |
+
"B": "需求缺乏弹性，降低价格",
|
| 297 |
+
"C": "需求富有弹性，提高价格",
|
| 298 |
+
"D": "需求单位弹性，降低价格",
|
| 299 |
+
"answer": "A",
|
| 300 |
+
"explanation": ""
|
| 301 |
+
},
|
| 302 |
+
{
|
| 303 |
+
"id": 30,
|
| 304 |
+
"question": "在均衡价格下____",
|
| 305 |
+
"A": "价格趋于下降",
|
| 306 |
+
"B": "供给量超过需求量",
|
| 307 |
+
"C": "价格趋于上升",
|
| 308 |
+
"D": "价格不应变动",
|
| 309 |
+
"answer": "D",
|
| 310 |
+
"explanation": ""
|
| 311 |
+
},
|
| 312 |
+
{
|
| 313 |
+
"id": 31,
|
| 314 |
+
"question": "在资本完全流动的条件下，如果一国外汇市场实行间接标价法，而且该经济可以用浮动汇率的蒙代尔-弗莱明模型准确描述，那么，在均衡状态下，给定其他条件不变，当国内税收增加时，会导致____。",
|
| 315 |
+
"A": "总收入下降，汇率上升，贸易余额上升",
|
| 316 |
+
"B": "总收入不变，汇率上升，贸易余额下降",
|
| 317 |
+
"C": "总收入上升，汇率下降，贸易余额上升",
|
| 318 |
+
"D": "总收入不变，汇率下降，贸易余额上升",
|
| 319 |
+
"answer": "D",
|
| 320 |
+
"explanation": ""
|
| 321 |
+
},
|
| 322 |
+
{
|
| 323 |
+
"id": 32,
|
| 324 |
+
"question": "企业购买生产要素所引起的成本为____",
|
| 325 |
+
"A": "显成本",
|
| 326 |
+
"B": "隐成本",
|
| 327 |
+
"C": "固定成本",
|
| 328 |
+
"D": "机会成本",
|
| 329 |
+
"answer": "A",
|
| 330 |
+
"explanation": ""
|
| 331 |
+
},
|
| 332 |
+
{
|
| 333 |
+
"id": 33,
|
| 334 |
+
"question": "一厂商的生产函数为f(x，y，z)=(x+y)0.5z0.5，三种要素x，y，z的价格为1，2，3。假如y价格升为原来的2倍，其他两种的价格不变，则总的生产成本____。",
|
| 335 |
+
"A": "增加了50%",
|
| 336 |
+
"B": "增加了2倍",
|
| 337 |
+
"C": "不变",
|
| 338 |
+
"D": "以上说法都不对",
|
| 339 |
+
"answer": "C",
|
| 340 |
+
"explanation": ""
|
| 341 |
+
},
|
| 342 |
+
{
|
| 343 |
+
"id": 34,
|
| 344 |
+
"question": "如果增加一单位劳动可减少三单位资本且能使产量不变，则MRTSLK为____",
|
| 345 |
+
"A": "1/3",
|
| 346 |
+
"B": "3",
|
| 347 |
+
"C": "1",
|
| 348 |
+
"D": "6",
|
| 349 |
+
"answer": "B",
|
| 350 |
+
"explanation": ""
|
| 351 |
+
},
|
| 352 |
+
{
|
| 353 |
+
"id": 35,
|
| 354 |
+
"question": "已知某商品的需求量增加80%，而同期消费者的收入却增加了40%，则该商品很可能是____。",
|
| 355 |
+
"A": "必需品",
|
| 356 |
+
"B": "奢侈品",
|
| 357 |
+
"C": "一般低档商品",
|
| 358 |
+
"D": "吉芬商品",
|
| 359 |
+
"answer": "B",
|
| 360 |
+
"explanation": ""
|
| 361 |
+
},
|
| 362 |
+
{
|
| 363 |
+
"id": 36,
|
| 364 |
+
"question": "假定本国的重要贸易伙伴由于实行货币扩张而发生了较为严重的通货膨胀，在固定汇率制度之下，下面哪种情况描述的是合理的?____",
|
| 365 |
+
"A": "本国贸易逆差",
|
| 366 |
+
"B": "政府采取措施令货币贬值",
|
| 367 |
+
"C": "投机行为将会稳定汇率",
|
| 368 |
+
"D": "本国货币供给减少",
|
| 369 |
+
"answer": "B",
|
| 370 |
+
"explanation": ""
|
| 371 |
+
},
|
| 372 |
+
{
|
| 373 |
+
"id": 37,
|
| 374 |
+
"question": "当厂商支付高于市场工资的效率工资时____。",
|
| 375 |
+
"A": "经济在充分就业的状态下运行",
|
| 376 |
+
"B": "存在对劳动力的过剩供给",
|
| 377 |
+
"C": "不存在非自愿性失业",
|
| 378 |
+
"D": "劳动力市场在效率工资水平下出清",
|
| 379 |
+
"answer": "B",
|
| 380 |
+
"explanation": ""
|
| 381 |
+
},
|
| 382 |
+
{
|
| 383 |
+
"id": 38,
|
| 384 |
+
"question": "成本函数[C=f（Q）]表示的是____",
|
| 385 |
+
"A": "支出一定成本与在一定价格下的不同要素最大购买量间的关系",
|
| 386 |
+
"B": "成本与产量之间的关系",
|
| 387 |
+
"C": "成本随产量的变化而变化",
|
| 388 |
+
"D": "产量随着成本的变化而变化",
|
| 389 |
+
"answer": "C",
|
| 390 |
+
"explanation": ""
|
| 391 |
+
},
|
| 392 |
+
{
|
| 393 |
+
"id": 39,
|
| 394 |
+
"question": "甲公司是垄断厂商，利润为100万元。现有乙公司，欲进入同一市场。如果乙公司不进入，自然没有收益。如果乙公司选择进入，甲公司可以选择接纳和阻挠，如果选择容纳，则两个公司都可以获得利润50万元，如果选择阻挠，则两家公司都会损耗50万元，这个博弈的均衡解为____。",
|
| 395 |
+
"A": "乙公司进入，甲公司接纳",
|
| 396 |
+
"B": "乙公司不进入，甲公司接纳",
|
| 397 |
+
"C": "乙公司进入，甲公司阻挠",
|
| 398 |
+
"D": "乙公司不进入，甲公司阻挠",
|
| 399 |
+
"answer": "A",
|
| 400 |
+
"explanation": ""
|
| 401 |
+
},
|
| 402 |
+
{
|
| 403 |
+
"id": 40,
|
| 404 |
+
"question": "政府对餐馆的营业收入征收20%的营业税；营业收入以餐馆向顾客开具发票的总金额来确定。法律规定顾客有权索取发票。假定发票对于顾客没有任何价值，因此顾客都不开发票。这时，政府为了增加税收，推出了发票抽奖的活动。每开具100元的发票，顾客可从政府那里得到的中奖收入为10元。根据科斯定理并运用供求理论，你预计政府引入这一做法的后果是：____",
|
| 405 |
+
"A": "顾客开发票；政府税收增加，餐馆收入下降",
|
| 406 |
+
"B": "顾客不开发票，政府税收不变，餐馆收入下降",
|
| 407 |
+
"C": "顾客不开发票，政府税收不变，餐馆收入不变",
|
| 408 |
+
"D": "顾客开发票，政府税收不变，餐馆收入不变",
|
| 409 |
+
"answer": "C",
|
| 410 |
+
"explanation": ""
|
| 411 |
+
},
|
| 412 |
+
{
|
| 413 |
+
"id": 41,
|
| 414 |
+
"question": "在一条狭窄的巷子里，两个年轻人骑着自行车相向而行，每个人都有两个策略，即或者选择“冲过去”，或者选择“避让”。如果选择避让，不管对方采取什么策略，他得到的收益都是0，如果一人采取“冲过去”的战略，那么如果对方采取“避让”，他得到的收益是9；如果对方不避让，他得到的收益是-36。这个博弈有两个纯策略纳什均衡和____。",
|
| 415 |
+
"A": "一个混合策略纳什均衡，即两个人都以80%的概率选择“避让”，以20%的概率选择“冲过去”",
|
| 416 |
+
"B": "一个混合策略纳什均衡，即一个人以20%的概率选择“避让”，另一个人以80%的概率选择“冲过去”",
|
| 417 |
+
"C": "一个混合策略纳什均衡，即两个人都以40%的概率选择“避让”，以60%的概率选择“冲过去”",
|
| 418 |
+
"D": "没有混合策略纳什均衡",
|
| 419 |
+
"answer": "A",
|
| 420 |
+
"explanation": ""
|
| 421 |
+
},
|
| 422 |
+
{
|
| 423 |
+
"id": 42,
|
| 424 |
+
"question": "假设一国的β=0.8，政府购买支出减少了100亿元，由此产生的政府财政盈余通过减少等额的税收来抵消。那么，对国民收入的影响为____。",
|
| 425 |
+
"A": "增加500亿元",
|
| 426 |
+
"B": "增加400亿元",
|
| 427 |
+
"C": "减少100亿元",
|
| 428 |
+
"D": "政府购买支出减少额为税收所抵消，故对国民收入没有影响",
|
| 429 |
+
"answer": "C",
|
| 430 |
+
"explanation": ""
|
| 431 |
+
},
|
| 432 |
+
{
|
| 433 |
+
"id": 43,
|
| 434 |
+
"question": "如图所示，两个消费者的无差异曲线相切于E1、E2、E3，这意味着____。",
|
| 435 |
+
"A": "对于消费者1而言，E1的效用水平高于E2",
|
| 436 |
+
"B": "对于消费者2而言，E3的效用水平高于E2",
|
| 437 |
+
"C": "E2属于帕累托最优状态，E1和E3不属于帕累托最优状态",
|
| 438 |
+
"D": "E1、E2、E3都属于帕累托最优状态",
|
| 439 |
+
"answer": "D",
|
| 440 |
+
"explanation": ""
|
| 441 |
+
},
|
| 442 |
+
{
|
| 443 |
+
"id": 44,
|
| 444 |
+
"question": "洛伦兹曲线越是向横轴凸出____",
|
| 445 |
+
"A": "基尼系数就越大，收入就越不平等",
|
| 446 |
+
"B": "基尼系数就越大，收入就越平等",
|
| 447 |
+
"C": "基尼系数就越小，收入就越不平等",
|
| 448 |
+
"D": "基尼系数就越小，收入就越平等",
|
| 449 |
+
"answer": "A",
|
| 450 |
+
"explanation": ""
|
| 451 |
+
},
|
| 452 |
+
{
|
| 453 |
+
"id": 45,
|
| 454 |
+
"question": "序数效用论对消费者偏好的假设包括____",
|
| 455 |
+
"A": "边际效用递减",
|
| 456 |
+
"B": "货币边际效用不变",
|
| 457 |
+
"C": "传递性",
|
| 458 |
+
"D": "不饱和性",
|
| 459 |
+
"answer": "D",
|
| 460 |
+
"explanation": ""
|
| 461 |
+
},
|
| 462 |
+
{
|
| 463 |
+
"id": 46,
|
| 464 |
+
"question": "在不考虑税收和补贴的情况下，企业将资本的租金成本计算为____。",
|
| 465 |
+
"A": "实际利率",
|
| 466 |
+
"B": "资本品价格×(名义利率减去通货膨胀率再加上折旧率)",
|
| 467 |
+
"C": "名义利率减去折旧率",
|
| 468 |
+
"D": "名义利率",
|
| 469 |
+
"answer": "B",
|
| 470 |
+
"explanation": ""
|
| 471 |
+
},
|
| 472 |
+
{
|
| 473 |
+
"id": 47,
|
| 474 |
+
"question": "若在d曲线上某一点的Ed=3，P=6，则相应的MR为____",
|
| 475 |
+
"A": "MR=2",
|
| 476 |
+
"B": "MR=4",
|
| 477 |
+
"C": "MR=18",
|
| 478 |
+
"D": "MR=1",
|
| 479 |
+
"answer": "B",
|
| 480 |
+
"explanation": ""
|
| 481 |
+
},
|
| 482 |
+
{
|
| 483 |
+
"id": 48,
|
| 484 |
+
"question": "垄断竞争厂商获得最大利润的方法有____",
|
| 485 |
+
"A": "质量竞争",
|
| 486 |
+
"B": "调整价格从而确定产量",
|
| 487 |
+
"C": "广告竞争",
|
| 488 |
+
"D": "上述方法都可以",
|
| 489 |
+
"answer": "D",
|
| 490 |
+
"explanation": ""
|
| 491 |
+
},
|
| 492 |
+
{
|
| 493 |
+
"id": 49,
|
| 494 |
+
"question": "根据生命周期假说，消费者的消费对积累的财富的比率的变化情况是____。",
|
| 495 |
+
"A": "在退休前，这个比率是上升的，退休后，这个比率是下降的",
|
| 496 |
+
"B": "在退休前后，这个比率保持不变",
|
| 497 |
+
"C": "在退休前后，这个比率都下降",
|
| 498 |
+
"D": "在退休前，这个比率下降，退休后，则会上升",
|
| 499 |
+
"answer": "D",
|
| 500 |
+
"explanation": ""
|
| 501 |
+
},
|
| 502 |
+
{
|
| 503 |
+
"id": 50,
|
| 504 |
+
"question": "某股票的β值为1.8，股票市场报酬率是10%，市场无风险报酬率为6%。按照资本资产定价模型，该股票的预期报酬率是____。",
|
| 505 |
+
"A": "0.122",
|
| 506 |
+
"B": "0.132",
|
| 507 |
+
"C": "0.142",
|
| 508 |
+
"D": "0.152",
|
| 509 |
+
"answer": "B",
|
| 510 |
+
"explanation": ""
|
| 511 |
+
},
|
| 512 |
+
{
|
| 513 |
+
"id": 51,
|
| 514 |
+
"question": "下列各项不属于政府购买的是____。",
|
| 515 |
+
"A": "地方政府办三所中学",
|
| 516 |
+
"B": "政府给低收入者提供一笔住房补贴",
|
| 517 |
+
"C": "政府订购一批军火",
|
| 518 |
+
"D": "政府建造办公大楼",
|
| 519 |
+
"answer": "B",
|
| 520 |
+
"explanation": ""
|
| 521 |
+
},
|
| 522 |
+
{
|
| 523 |
+
"id": 52,
|
| 524 |
+
"question": "垄断竞争厂商的长期均衡与短期均衡的区别是长期均衡的____",
|
| 525 |
+
"A": "P=ACmin",
|
| 526 |
+
"B": "厂商的主观需求曲线与长期平均成本曲线相切",
|
| 527 |
+
"C": "P=AC",
|
| 528 |
+
"D": "主观需求曲线与客观需求曲线相交",
|
| 529 |
+
"answer": "B",
|
| 530 |
+
"explanation": ""
|
| 531 |
+
},
|
| 532 |
+
{
|
| 533 |
+
"id": 53,
|
| 534 |
+
"question": "外部效应可以产生于____",
|
| 535 |
+
"A": "人的消费行为而非生产行为",
|
| 536 |
+
"B": "人的生产行为而非消费行为",
|
| 537 |
+
"C": "人的生产行为和消费行为",
|
| 538 |
+
"D": "以上都不是",
|
| 539 |
+
"answer": "C",
|
| 540 |
+
"explanation": ""
|
| 541 |
+
},
|
| 542 |
+
{
|
| 543 |
+
"id": 54,
|
| 544 |
+
"question": "兰德只买激光唱片和棒棒糖，他有固定收入，不能借钱，当他沿着预算约束移动时____",
|
| 545 |
+
"A": "激光唱片的价格在改变，而其收入和棒棒糖的价格不变",
|
| 546 |
+
"B": "棒棒糖的价格在改变，而其收入和激光唱片的价格不变",
|
| 547 |
+
"C": "激光唱片和棒棒糖的价格在改变，而其收入不变",
|
| 548 |
+
"D": "激光唱片和棒棒糖的价格及其收入都不变",
|
| 549 |
+
"answer": "C",
|
| 550 |
+
"explanation": ""
|
| 551 |
+
}
|
| 552 |
+
]
|
ceval/tax_accountant/dev.json
ADDED
|
@@ -0,0 +1,52 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "某卷烟厂为增值税一般纳税人，2020年10月收购烟叶5000公斤，实际支付的收购价款为50万元，按照规定支付了价外补贴，已开具烟叶收购发票。烟叶税税率20%，该卷烟厂应纳的烟叶税为____万元。",
|
| 5 |
+
"A": "10",
|
| 6 |
+
"B": "11",
|
| 7 |
+
"C": "12",
|
| 8 |
+
"D": "13.2",
|
| 9 |
+
"answer": "B",
|
| 10 |
+
"explanation": "1. 首先，收购烟叶实际支付的价款中，价外补贴按烟叶收购价款的10%计算，因此，实际支付的价款为50万元 * (1+10%) = 55万元。\n2. 其次，烟叶税税率为20%，因此，应纳烟叶税为实际支付的价款乘以税率，即55万元 * 20% = 11万元。"
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
+
"question": "根据增值税的相关规定，下列税务处理错误的是____。",
|
| 15 |
+
"A": "美容院销售美容产品的同时提供美容服务，应按照混合行为缴纳增值税",
|
| 16 |
+
"B": "商场销售货物并提供餐饮服务，应按照兼营行为缴纳增值税",
|
| 17 |
+
"C": "活动板房生产企业销售自产活动板房并提供安装服务，应按照13%的税率缴纳增值税",
|
| 18 |
+
"D": "装修公司包工包料提供装修服务，应按照9%的税率缴纳增值税",
|
| 19 |
+
"answer": "C",
|
| 20 |
+
"explanation": "1. 混合行为是指既涉及货物销售，又涉及劳务服务的销售行为。兼营行为是指经营的业务中，有两项或多项销售行为，但是这二项或多项销售行为没有直接的关联和从属关系，业务的发生互相独立。\n2. 分析各个选项：美容院销售美容产品和提供美容服务这两种行为存在于同一项销售行为中，是混合销售行为，A选项正确；商场销售货物和提供餐饮服务相互独立，属于兼营行为，B选项正确；销售活动板房、机器设备、钢结构件等自产货物的同时提供建筑、安装服务，不属于混合销售，应分别核算货物和建筑服务的销售额，分别适用不同税率或者征收率，C选项错误；装修业务增值税税率为9%，D选项正确。"
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
|
| 24 |
+
"question": "下列各项中，不属于资源税纳税人的是____。",
|
| 25 |
+
"A": "在中国境内开采并销售原油的企业",
|
| 26 |
+
"B": "在中国境内生产并销售海盐的单位",
|
| 27 |
+
"C": "在中国境内生产原煤自用的企业",
|
| 28 |
+
"D": "进口铁矿石的国有企业",
|
| 29 |
+
"answer": "D",
|
| 30 |
+
"explanation": "1. 资源税是对在我国境内开采应税矿产品和生产盐的单位和个人，就其应税资源税数量征收的一种税。\n2. 进口的铁矿石不属于国内自然资源，因此进口铁矿石的国有企业不属于资源税纳税人。"
|
| 31 |
+
},
|
| 32 |
+
{
|
| 33 |
+
"id": 3,
|
| 34 |
+
"question": "下列关于城镇土地使用税的说法，正确的是____。",
|
| 35 |
+
"A": "凡公共用地均可免征城镇土地使用税",
|
| 36 |
+
"B": "煤炭企业已取得土地使用权但未利用的塌陷地不缴纳城镇土地使用税",
|
| 37 |
+
"C": "房地产开发公司经批准开发建设经济适用房的用地，免征城镇土地使用税",
|
| 38 |
+
"D": "对物流企业承租用于大宗商品仓储设施的土地，免征城镇土地使用税",
|
| 39 |
+
"answer": "C",
|
| 40 |
+
"explanation": "1. 分析各个选项：非社会性的公共用地不能免征城镇土地使用税，因此A选项错误。\n2. 对位于城镇土地使用税征税范围内的煤炭企业已取得土地使用权，未利用的塌陷地，自2006年9月1日起恢复征收城镇土地使用税，因此B选项错误。\n3. 房地产开发公司经批准开发建设经济适用房的用地，免征城镇土地使用税，符合保障性住房税收政策要求，因此选项C正确。\n4. 对物流企业承租用于大宗商品仓储设施的土地，减按所属土地等级适用税额标准的50%计征城镇土地使用税，因此D选项错误。"
|
| 41 |
+
},
|
| 42 |
+
{
|
| 43 |
+
"id": 4,
|
| 44 |
+
"question": "某公司目标资本结构为负债资金占30%，权益资金占70%，2019年流通在外的普通股为1000万股，2019年实现净利润为1000万元，预计2020年计划投资800万元，假定该公司采用剩余股利政策，则2019年每股股利为____元/股。",
|
| 45 |
+
"A": "0.15",
|
| 46 |
+
"B": "0.44",
|
| 47 |
+
"C": "0.3",
|
| 48 |
+
"D": "0.76",
|
| 49 |
+
"answer": "B",
|
| 50 |
+
"explanation": "1. 首先，根据目标资本结构，公司需要使用70%的权益资金来进行投资，因此，2020年计划投资的权益资金部分为800万元 * 70% = 560万元。\n2. 其次，为了满足剩余股利政策，公司需要将净利润减去用于投资的权益资金部分，即1000万元 - 560万元 = 440万元。这部分利润可以分配给投资者作为股利。\n3. 最后，将可分配给投资者的股利总额除以流通在外的普通股数量得到每股股利，即440万元 / 1000万股 = 0.44元/股。"
|
| 51 |
+
}
|
| 52 |
+
]
|
ceval/tax_accountant/val.json
ADDED
|
@@ -0,0 +1,492 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
|
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|
|
|
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|
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|
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|
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|
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|
|
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|
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|
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|
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|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": 0,
|
| 4 |
+
"question": "进行税务咨询服务的核心是____。",
|
| 5 |
+
"A": "弄清咨询问题所涉及的税种",
|
| 6 |
+
"B": "收集咨询问题相关的税收政策文件",
|
| 7 |
+
"C": "分析税收政策适用条款",
|
| 8 |
+
"D": "根据需要作必要的沟通说明",
|
| 9 |
+
"answer": "C",
|
| 10 |
+
"explanation": ""
|
| 11 |
+
},
|
| 12 |
+
{
|
| 13 |
+
"id": 1,
|
| 14 |
+
"question": "FY公司与FC机械厂均为国有企业，合资设立A有限责任公司(以下简称“A公司”)，出资比例为30%与70%。下列有关A公司董事会组成的说法中，不符合规定的是____。",
|
| 15 |
+
"A": "董事会成员中应当有公司职工代表",
|
| 16 |
+
"B": "董事张某任期内辞职，在新选出董事就任前，张某仍应履行董事职责",
|
| 17 |
+
"C": "A公司董事长可由公司章程规定由小股东FY公司派人担任",
|
| 18 |
+
"D": "FY公司和FC机械厂可通过公司章程约定不按出资比例分红",
|
| 19 |
+
"answer": "B",
|
| 20 |
+
"explanation": ""
|
| 21 |
+
},
|
| 22 |
+
{
|
| 23 |
+
"id": 2,
|
| 24 |
+
"question": "下列关于预约定价安排管理的表述中，正确的是____。",
|
| 25 |
+
"A": "预约定价安排执行期满后自动失效，企业申请续签的，应当在预约定价安排执行期满之日前30日内向税务机关提出续签申请",
|
| 26 |
+
"B": "企业申请双边预约定价安排的，应及时向省级税务机关提出谈签意向",
|
| 27 |
+
"C": "预约定价安排适用于自企业提交正式书面申请年度当年起10个连续年度的关联交易",
|
| 28 |
+
"D": "在预约定价安排执行期内，税务机关应当每年监控企业执行预约定价安排的情况",
|
| 29 |
+
"answer": "D",
|
| 30 |
+
"explanation": ""
|
| 31 |
+
},
|
| 32 |
+
{
|
| 33 |
+
"id": 3,
|
| 34 |
+
"question": "下列各项行为中，应征收个人所得税的是____。",
|
| 35 |
+
"A": "离婚析产分割房屋产权",
|
| 36 |
+
"B": "军人的转业费、复员费、退役金",
|
| 37 |
+
"C": "按照国家统一规定发放的退休费、离休费",
|
| 38 |
+
"D": "个人购买福利彩票，一次中奖收入12000元",
|
| 39 |
+
"answer": "D",
|
| 40 |
+
"explanation": ""
|
| 41 |
+
},
|
| 42 |
+
{
|
| 43 |
+
"id": 4,
|
| 44 |
+
"question": "某酒厂为增值税一般纳税人，2020年10月发放1吨自制白酒作为职工福利，同类白酒不含税售价50000元/吨，成本价35000元/吨。该酒厂上述业务当月应纳消费税____元。",
|
| 45 |
+
"A": "7700",
|
| 46 |
+
"B": "8700",
|
| 47 |
+
"C": "10000",
|
| 48 |
+
"D": "11000",
|
| 49 |
+
"answer": "D",
|
| 50 |
+
"explanation": ""
|
| 51 |
+
},
|
| 52 |
+
{
|
| 53 |
+
"id": 5,
|
| 54 |
+
"question": "下列各项中，属于土地增值税征税范围的是____。",
|
| 55 |
+
"A": "房地产出租",
|
| 56 |
+
"B": "房地产评估增值",
|
| 57 |
+
"C": "房地产的代建房行为",
|
| 58 |
+
"D": "合作建房后，建成后转让的",
|
| 59 |
+
"answer": "D",
|
| 60 |
+
"explanation": ""
|
| 61 |
+
},
|
| 62 |
+
{
|
| 63 |
+
"id": 6,
|
| 64 |
+
"question": "针对查账的顺序不同，纳税审查的方法可分为____。",
|
| 65 |
+
"A": "顺查法和逆查法",
|
| 66 |
+
"B": "详查法和抽查法",
|
| 67 |
+
"C": "核对法和查询法",
|
| 68 |
+
"D": "比较分析法和控制计算法",
|
| 69 |
+
"answer": "A",
|
| 70 |
+
"explanation": ""
|
| 71 |
+
},
|
| 72 |
+
{
|
| 73 |
+
"id": 7,
|
| 74 |
+
"question": "南和公司因长期不能清偿到期债务，向人民法院申请破产。东尚公司是南和公司的债权人，下列与东尚公司有关的事项中，正确的是____。",
|
| 75 |
+
"A": "债权还有2个月到期，东尚公司不能申报破产债权",
|
| 76 |
+
"B": "东尚公司可以口头向管理人申报债权",
|
| 77 |
+
"C": "东尚公司申报债权后，就可以行使债权人的权利",
|
| 78 |
+
"D": "东尚公司申报债权时需要提供债权申请书、债权证据材料等内容",
|
| 79 |
+
"answer": "D",
|
| 80 |
+
"explanation": ""
|
| 81 |
+
},
|
| 82 |
+
{
|
| 83 |
+
"id": 8,
|
| 84 |
+
"question": "对于不符合收入准则规定的合同成立的条件，企业将已收取客户的对价确认为收入的条件为____。",
|
| 85 |
+
"A": "开具增值税专用发票",
|
| 86 |
+
"B": "不再负有向客户转让商品的剩余义务，且已向客户收取的对价无需退回",
|
| 87 |
+
"C": "具有商业实质",
|
| 88 |
+
"D": "商品已经发出",
|
| 89 |
+
"answer": "B",
|
| 90 |
+
"explanation": ""
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": 9,
|
| 94 |
+
"question": "关于税务登记的说法，错误的是____。",
|
| 95 |
+
"A": "一般纳税人资格认定的权限，在县(市、区)税务局或同级别的税务分局",
|
| 96 |
+
"B": "纳税人应当向其机构所在地主管税务机关申请一般纳税人资格认定",
|
| 97 |
+
"C": "年应税销售额达到一般纳税人标准的纳税人，未申请办理一般纳税人手续的，应按销售额依照增值税税率计算应纳税额，可以抵扣进项税额，但不得使用增值税专用发票",
|
| 98 |
+
"D": "纳税人应在领取《税务登记证》副本后和申报纳税之前，申请税种认定登记",
|
| 99 |
+
"answer": "C",
|
| 100 |
+
"explanation": ""
|
| 101 |
+
},
|
| 102 |
+
{
|
| 103 |
+
"id": 10,
|
| 104 |
+
"question": "下列各项中，属于非相关成本的是____。",
|
| 105 |
+
"A": "机会成本",
|
| 106 |
+
"B": "重置成本",
|
| 107 |
+
"C": "差额成本",
|
| 108 |
+
"D": "沉没成本",
|
| 109 |
+
"answer": "D",
|
| 110 |
+
"explanation": ""
|
| 111 |
+
},
|
| 112 |
+
{
|
| 113 |
+
"id": 11,
|
| 114 |
+
"question": "根据《行政诉讼法》规定，下列关于行政诉讼二审程序的说法中，错误的是____。",
|
| 115 |
+
"A": "二审法院可以不开庭审理",
|
| 116 |
+
"B": "二审法院审理上诉案件，一般应当在收到上诉状之日起6个月内作出终审判决",
|
| 117 |
+
"C": "当事人不服一审判决提起上诉的，应当在判决书送达之日起15日内提起",
|
| 118 |
+
"D": "二审法院审理上诉案件时，应当对原审法院的裁判和被诉行政行为进行全面审查",
|
| 119 |
+
"answer": "B",
|
| 120 |
+
"explanation": ""
|
| 121 |
+
},
|
| 122 |
+
{
|
| 123 |
+
"id": 12,
|
| 124 |
+
"question": "甲公司为工业企业，属于增值税一般纳税人。2019年取得主营业务收入为2000万元，本期发生现金折扣10万元，增值税销项税额为260万元；应收账款账户期初余额为600万元，期末余额为900万元，坏账准备的期初余额为10万元，期末余额为30万元；预收账款账户期初余额为100万元，期末余额为20万元；本期收到存货抵债减少应收账款40万元，本期发生不附追索权票据贴现利息5万元。假定不考虑其他因素，甲公司2019年度现金流量表中“销售商品、提供劳务收到的现金”项目的金额为____万元。",
|
| 125 |
+
"A": "1825",
|
| 126 |
+
"B": "1855",
|
| 127 |
+
"C": "1860",
|
| 128 |
+
"D": "1880",
|
| 129 |
+
"answer": "A",
|
| 130 |
+
"explanation": ""
|
| 131 |
+
},
|
| 132 |
+
{
|
| 133 |
+
"id": 13,
|
| 134 |
+
"question": "下列说法符合律师事务所及其从业人员个人所得税征收规定的是____。",
|
| 135 |
+
"A": "兼职律师从律师事务所取得工资、薪金性质的所得，事务所在代扣代缴其个人所得税时，应先扣除税法规定的费用扣除标准",
|
| 136 |
+
"B": "计算律师事务所经营所得时，出资律师本人的工资、薪金不得扣除",
|
| 137 |
+
"C": "律师个人承担的按照律师协会规定参加的业务培训费用，不得扣除",
|
| 138 |
+
"D": "受雇于律师事务所的律师从事务所取得的分成收入，应单独作为一个月的工资、薪金，扣除办案费用后缴纳个人所得税",
|
| 139 |
+
"answer": "B",
|
| 140 |
+
"explanation": ""
|
| 141 |
+
},
|
| 142 |
+
{
|
| 143 |
+
"id": 14,
|
| 144 |
+
"question": "申请人、第三人可以委托代理人参加税务行政复议，但是应当向行政复议机构提交授权委托书。下列各项中，不属于授权委托书应当载明的内容的是____。",
|
| 145 |
+
"A": "委托事项",
|
| 146 |
+
"B": "委托权限",
|
| 147 |
+
"C": "委托期限",
|
| 148 |
+
"D": "委托结果",
|
| 149 |
+
"answer": "D",
|
| 150 |
+
"explanation": ""
|
| 151 |
+
},
|
| 152 |
+
{
|
| 153 |
+
"id": 15,
|
| 154 |
+
"question": "以下项目在计算土地增值税时，不得扣除成本费用是____。",
|
| 155 |
+
"A": "建成后产权属于全体业主的会所",
|
| 156 |
+
"B": "建成后无偿移交派出所用于办公的房屋",
|
| 157 |
+
"C": "建成后有偿出售的停车场",
|
| 158 |
+
"D": "建成后待售出租的商业用房",
|
| 159 |
+
"answer": "D",
|
| 160 |
+
"explanation": ""
|
| 161 |
+
},
|
| 162 |
+
{
|
| 163 |
+
"id": 16,
|
| 164 |
+
"question": "下列关于编制银行存款余额调节表的表述中，正确的是____。",
|
| 165 |
+
"A": "银行对账单上的金额，反映了企业可以动用的银行存款实有数额",
|
| 166 |
+
"B": "对于未达账项，需要对企业和银行各自提供的银行存款余额进行调整",
|
| 167 |
+
"C": "银行存款余额调节表用来核对企业和银行的记账有无错误，并作为记账依据",
|
| 168 |
+
"D": "调节后银行存款日记账余额与银行对账单余额一定相等",
|
| 169 |
+
"answer": "B",
|
| 170 |
+
"explanation": ""
|
| 171 |
+
},
|
| 172 |
+
{
|
| 173 |
+
"id": 17,
|
| 174 |
+
"question": "下列各项符合房产税规定的是____。",
|
| 175 |
+
"A": "更换房屋附属设施和配套设施的，其更新价值计入房产原值，但不扣减原来相应旧设备和设施的价值",
|
| 176 |
+
"B": "对居民住宅区内业主共有的经营性房产，自营的不征收房产税",
|
| 177 |
+
"C": "对于与地上房屋相连的地下建筑，应将地下部分与地上房屋分别按照地上与地下建筑物的规定计算征收房产税",
|
| 178 |
+
"D": "出租的地下建筑，按照出租地上房屋建筑的有关规定计算征收房产税",
|
| 179 |
+
"answer": "D",
|
| 180 |
+
"explanation": ""
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": 18,
|
| 184 |
+
"question": "下列各项中，不属于增量预算应遵循的假定是____。",
|
| 185 |
+
"A": "以现有业务活动和各项活动的开支水平，确定预算期各项活动的预算数",
|
| 186 |
+
"B": "预算费用标准必须进行调整",
|
| 187 |
+
"C": "企业现有各项业务的开支水平是合理的，在预算期予以保持",
|
| 188 |
+
"D": "企业现有业务活动是合理的，不需要进行调整",
|
| 189 |
+
"answer": "B",
|
| 190 |
+
"explanation": ""
|
| 191 |
+
},
|
| 192 |
+
{
|
| 193 |
+
"id": 19,
|
| 194 |
+
"question": "下列有关或有事项的表述中，正确的是____。",
|
| 195 |
+
"A": "清偿因或有事项而确认的负债所需支出全部或部分预期由第三方补偿时，补偿金额在很可能收到时才能作为资产单独确认",
|
| 196 |
+
"B": "对于或有事项既要确认或有负债，也要确认或有资产",
|
| 197 |
+
"C": "对固定资产计提折旧不属于或有事项",
|
| 198 |
+
"D": "或有事项应确认为预计负��",
|
| 199 |
+
"answer": "C",
|
| 200 |
+
"explanation": ""
|
| 201 |
+
},
|
| 202 |
+
{
|
| 203 |
+
"id": 20,
|
| 204 |
+
"question": "关于增值税的销售额，下列说法不正确的是____。",
|
| 205 |
+
"A": "劳务派遣服务，可以选择差额纳税",
|
| 206 |
+
"B": "航空运输企业的销售额不包括代收的机场建设费",
|
| 207 |
+
"C": "旅游服务，一律以取得的全部价款和价外费用为销售额",
|
| 208 |
+
"D": "经纪代理服务，以取得的全部价款和价外费用，扣除向委托方收取并代为支付的政府性基金或者行政事业性收费后的余额为销售额",
|
| 209 |
+
"answer": "C",
|
| 210 |
+
"explanation": ""
|
| 211 |
+
},
|
| 212 |
+
{
|
| 213 |
+
"id": 21,
|
| 214 |
+
"question": "根据行政处罚法律制度的规定，下列关于处罚与教育相结合原则的说法中，正确的是____。",
|
| 215 |
+
"A": "处罚只是手段而不是目的",
|
| 216 |
+
"B": "处罚与教育相结合意味着可以以罚代刑",
|
| 217 |
+
"C": "行政机关未责令当事人限期改正违法行为即作出行政处罚的，该行政处罚程序违法，行政处罚行为无效",
|
| 218 |
+
"D": "行政机关未责令当事人限期改正违法行为即作出行政处罚的，该行政处罚程序不违法，但是该处罚行为为可撤销的行政行为",
|
| 219 |
+
"answer": "A",
|
| 220 |
+
"explanation": ""
|
| 221 |
+
},
|
| 222 |
+
{
|
| 223 |
+
"id": 22,
|
| 224 |
+
"question": "甲公司2019年3月31日发现2018年度多计管理费用200万元，并进行了2018年企业所得税申报，甲公司适用企业所得税税率25%，并按净利润的10%提取法定盈余公积。假设甲公司2018年度财务报表于2019年3月10日对外报出，且当年度企业所得税申报的应纳税所得税额大于零，则下列甲公司对此项重要前期差错进行更正的会计处理中正确的是____。",
|
| 225 |
+
"A": "调减2019年度当期管理费用200万元",
|
| 226 |
+
"B": "调增2019年当期未分配利润150万元",
|
| 227 |
+
"C": "调减2019年年初未分配利润135万元",
|
| 228 |
+
"D": "调增2019年年初未分配利润135万元",
|
| 229 |
+
"answer": "D",
|
| 230 |
+
"explanation": ""
|
| 231 |
+
},
|
| 232 |
+
{
|
| 233 |
+
"id": 23,
|
| 234 |
+
"question": "购置新建房的城镇土地使用税纳税义务发生时间为____。",
|
| 235 |
+
"A": "自房屋交付使用之次月起",
|
| 236 |
+
"B": "自办理房产证之次月起",
|
| 237 |
+
"C": "自签订房屋买卖合同之次月起",
|
| 238 |
+
"D": "自房屋竣工验收之次月起",
|
| 239 |
+
"answer": "A",
|
| 240 |
+
"explanation": ""
|
| 241 |
+
},
|
| 242 |
+
{
|
| 243 |
+
"id": 24,
|
| 244 |
+
"question": "甲公司2019年年度财务报告经董事会批准于2020年4月20日报出。甲公司在2020年1月1日至4月20日之间发生的下列事项中，属于资产负债表日后调整事项的是____。",
|
| 245 |
+
"A": "2020年3月10日，法院判决某项诉讼败诉，并需支付赔偿金额80万元，甲公司在2019年年末已经确认预计负债65万元",
|
| 246 |
+
"B": "2020年2月10日发生产品销售退回，该批产品系2020年1月对外销售",
|
| 247 |
+
"C": "2020年2月18日董事会提出资本公积转增资本方案",
|
| 248 |
+
"D": "2020年3月18日公司仓库发生火灾导致存货部分毁损",
|
| 249 |
+
"answer": "A",
|
| 250 |
+
"explanation": ""
|
| 251 |
+
},
|
| 252 |
+
{
|
| 253 |
+
"id": 25,
|
| 254 |
+
"question": "下列关于外币交易会计处理的表述中，错误的是____。",
|
| 255 |
+
"A": "外币交易在初始确认时，可以采用按照系统合理的方法确定的、与交易日即期汇率近似的汇率折算",
|
| 256 |
+
"B": "资产负债表日，对于外币货币性项目应当根据汇率变动计算汇兑差额作为财务费用，无需再计提减值准备",
|
| 257 |
+
"C": "外币交易应当在初始确认时，采用交易发生日的即期汇率或近似汇率将外币金额折算为记账本位币金额",
|
| 258 |
+
"D": "资产负债表日，对以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变记账本位币金额",
|
| 259 |
+
"answer": "B",
|
| 260 |
+
"explanation": ""
|
| 261 |
+
},
|
| 262 |
+
{
|
| 263 |
+
"id": 26,
|
| 264 |
+
"question": "下列消费品，属于消费税征税范围的是____。",
|
| 265 |
+
"A": "合成宝石首饰",
|
| 266 |
+
"B": "洗发水",
|
| 267 |
+
"C": "大客车",
|
| 268 |
+
"D": "轮胎",
|
| 269 |
+
"answer": "A",
|
| 270 |
+
"explanation": ""
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": 27,
|
| 274 |
+
"question": "下列关于车船税的说法中，正确的是____。",
|
| 275 |
+
"A": "拖拉机属于车船税的征收范围",
|
| 276 |
+
"B": "扣缴义务人代扣代缴车船税的，车辆登记地主管税务机关不再征收",
|
| 277 |
+
"C": "境内单位和个人将船舶出租到境外的，不征收车船税",
|
| 278 |
+
"D": "客货两用车依照乘用车的标准计征车船税",
|
| 279 |
+
"answer": "B",
|
| 280 |
+
"explanation": ""
|
| 281 |
+
},
|
| 282 |
+
{
|
| 283 |
+
"id": 28,
|
| 284 |
+
"question": "在税务行政复议中，不可以达成和解和调解的情形是____。",
|
| 285 |
+
"A": "行政奖励",
|
| 286 |
+
"B": "行政审批",
|
| 287 |
+
"C": "确定应税所得率",
|
| 288 |
+
"D": "核定税额",
|
| 289 |
+
"answer": "B",
|
| 290 |
+
"explanation": ""
|
| 291 |
+
},
|
| 292 |
+
{
|
| 293 |
+
"id": 29,
|
| 294 |
+
"question": "申请人和被申请人在行政复议机关作出行政复议决定以前可以达成和解，行政复议机关也可以调解，下列选项中不可以和解与调解的是____。",
|
| 295 |
+
"A": "确定应税所得率",
|
| 296 |
+
"B": "行政赔偿",
|
| 297 |
+
"C": "行政奖励",
|
| 298 |
+
"D": "征收滞纳金",
|
| 299 |
+
"answer": "D",
|
| 300 |
+
"explanation": ""
|
| 301 |
+
},
|
| 302 |
+
{
|
| 303 |
+
"id": 30,
|
| 304 |
+
"question": "下列关于售后回购交易的会计处理符合企业会计准则规定的是____。",
|
| 305 |
+
"A": "企业因存在与客户的远期安排而负有回购义务或企业享有回购权利的，回购价格低于售价，应当视为租赁交易",
|
| 306 |
+
"B": "企业到期未行使回购权利的，应当在该回购权利到期时终止确认金融负债，但无需确认收入",
|
| 307 |
+
"C": "企业负有应客户要求回购商品义务的，客户具有行使该要求权重大经济动因的，企业应当将售后回购作为融资交易",
|
| 308 |
+
"D": "企业负有应客户要求回购商品义务的，客户不具有行使该要求权重大经济动因的，应当将其作为正常销售交易",
|
| 309 |
+
"answer": "A",
|
| 310 |
+
"explanation": ""
|
| 311 |
+
},
|
| 312 |
+
{
|
| 313 |
+
"id": 31,
|
| 314 |
+
"question": "M公司资金周转出现困难，其法定代表人甲向好友乙借款100万元，甲把自己的宝马汽车抵押给乙，抵押合同中约定若甲不能按时还钱，甲的宝马汽车归乙所有。下列说法正确的是____。",
|
| 315 |
+
"A": "该抵押未登记，乙的抵押权未生效",
|
| 316 |
+
"B": "甲、乙的约定无效",
|
| 317 |
+
"C": "甲、乙的约定经登记才有效",
|
| 318 |
+
"D": "甲应把自己的汽车交付给乙，抵押权才生效",
|
| 319 |
+
"answer": "B",
|
| 320 |
+
"explanation": ""
|
| 321 |
+
},
|
| 322 |
+
{
|
| 323 |
+
"id": 32,
|
| 324 |
+
"question": "甲、乙、丙成立一家科贸有限公司，约定公司注册资本100万元，甲、乙、丙各按20%、30%、50%的比例出资。甲、乙缴足了出资，丙仅实缴30万元。公司章程对于红利分配没有特别约定。当年年底公司进行分红。对此，下列说法中正确的是____。",
|
| 325 |
+
"A": "丙只能按30%的比例分红",
|
| 326 |
+
"B": "应按实缴注册资本80万元，由甲、乙、丙按各自的实际出资比例分红",
|
| 327 |
+
"C": "由于丙违反出资义务，其他股东可通过决议取消其当年分红资格",
|
| 328 |
+
"D": "丙有权按50%的比例分红，但应当承担未足额出资的违约责任",
|
| 329 |
+
"answer": "B",
|
| 330 |
+
"explanation": ""
|
| 331 |
+
},
|
| 332 |
+
{
|
| 333 |
+
"id": 33,
|
| 334 |
+
"question": "应税固体废物环境保护税的计税依据是____。",
|
| 335 |
+
"A": "固体废物的综合利用量",
|
| 336 |
+
"B": "固体废物的排放量",
|
| 337 |
+
"C": "固体废物的产生量",
|
| 338 |
+
"D": "固体废物的贮存量",
|
| 339 |
+
"answer": "B",
|
| 340 |
+
"explanation": ""
|
| 341 |
+
},
|
| 342 |
+
{
|
| 343 |
+
"id": 34,
|
| 344 |
+
"question": "某卷烟批发企业在2020年10月发生下列业务：批发销售给卷烟零售企业卷烟10标准箱，取得不含税收入150万元；批发销售给卷烟批发商卷烟5标准箱，取得不含税收入65万元。该企业当月应纳消费税____万元。",
|
| 345 |
+
"A": "16.5",
|
| 346 |
+
"B": "16.75",
|
| 347 |
+
"C": "23.65",
|
| 348 |
+
"D": "24.03",
|
| 349 |
+
"answer": "B",
|
| 350 |
+
"explanation": ""
|
| 351 |
+
},
|
| 352 |
+
{
|
| 353 |
+
"id": 35,
|
| 354 |
+
"question": "关于财产拍卖的个人所得税处理，下列说法正确的是____。",
|
| 355 |
+
"A": "作者将自己的文字作品手稿原件拍卖取得的所得，按“稿酬所得”项目计算缴纳个人所得税",
|
| 356 |
+
"B": "计算个人财产拍卖的应纳税所得额时，纳税人实际支付的拍卖费不得扣除",
|
| 357 |
+
"C": "拍卖祖传收藏的财产，可以税前扣除的财产原值为其收藏该拍卖品而发生的费用",
|
| 358 |
+
"D": "经认定的海外回流文物的财产原值无法确定的，按转让收入的3%征收率计税",
|
| 359 |
+
"answer": "C",
|
| 360 |
+
"explanation": ""
|
| 361 |
+
},
|
| 362 |
+
{
|
| 363 |
+
"id": 36,
|
| 364 |
+
"question": "某县生猪屠宰主管部门强制该县50户养猪农民养殖1号猪，并对其他品种的生猪将不予屠宰。对于此行为，下列说法正确的是____。",
|
| 365 |
+
"A": "由于该行为属于普遍约束力的决定、命令，属于行政诉讼不受理的案件范围",
|
| 366 |
+
"B": "该行为是行政机关为作出行政行为而实施的过程性行政行为，因此不具可诉性",
|
| 367 |
+
"C": "该行为是具体行政行为，具有可诉性",
|
| 368 |
+
"D": "该行为是国家行为，属于行政诉讼不受理的案件范围",
|
| 369 |
+
"answer": "C",
|
| 370 |
+
"explanation": ""
|
| 371 |
+
},
|
| 372 |
+
{
|
| 373 |
+
"id": 37,
|
| 374 |
+
"question": "下列各项中，不属于税务行政诉讼目的的是____。",
|
| 375 |
+
"A": "维护和监督税务机关依法行使行政职权",
|
| 376 |
+
"B": "保证税法的公平、公正",
|
| 377 |
+
"C": "保护纳税人、扣缴义务人等当事人的合法权益",
|
| 378 |
+
"D": "保证人民法院正确、及时审理税务行政案件",
|
| 379 |
+
"answer": "B",
|
| 380 |
+
"explanation": ""
|
| 381 |
+
},
|
| 382 |
+
{
|
| 383 |
+
"id": 38,
|
| 384 |
+
"question": "下列支出不能作为长期待摊费用的是____。",
|
| 385 |
+
"A": "固定资产的大修理支出",
|
| 386 |
+
"B": "租入固定资产的改建支出",
|
| 387 |
+
"C": "外购房屋发生的装修费用",
|
| 388 |
+
"D": "已足额提取折旧的固定资产的改建支出",
|
| 389 |
+
"answer": "C",
|
| 390 |
+
"explanation": ""
|
| 391 |
+
},
|
| 392 |
+
{
|
| 393 |
+
"id": 39,
|
| 394 |
+
"question": "下列凭证中，需要计算缴纳印花税的是____。",
|
| 395 |
+
"A": "无息、贴息贷款合同",
|
| 396 |
+
"B": "新设立的资金账簿",
|
| 397 |
+
"C": "财产所有人将财产赠给学校所立的书据",
|
| 398 |
+
"D": "施工单位分包给其他施工单位的分包合同",
|
| 399 |
+
"answer": "D",
|
| 400 |
+
"explanation": ""
|
| 401 |
+
},
|
| 402 |
+
{
|
| 403 |
+
"id": 40,
|
| 404 |
+
"question": "甲公司某零件年需要量为2000件，每次订货成本为30元，单位储存成本为0.75元/件。按照经济订货量进货，下列计算结果中错误的是____。",
|
| 405 |
+
"A": "经济订货量为400件",
|
| 406 |
+
"B": "年订货次数为5次",
|
| 407 |
+
"C": "总订货成本为300元",
|
| 408 |
+
"D": "与进货批量相关的总成本为300元",
|
| 409 |
+
"answer": "C",
|
| 410 |
+
"explanation": ""
|
| 411 |
+
},
|
| 412 |
+
{
|
| 413 |
+
"id": 41,
|
| 414 |
+
"question": "关于土地增值税的清算，下列说法错误的是____。",
|
| 415 |
+
"A": "销售合同所载商品房面积与实际测量面积不一致并在清算前已补或退房款的，在计算土地增值税时应予调整",
|
| 416 |
+
"B": "未全额开具商品房销售发票的，按照销售合同所载金额及其他收益确认收入",
|
| 417 |
+
"C": "未开具商品房销售发票的，按照实际收取金额确认收入",
|
| 418 |
+
"D": "已全额开具商品房销售发票的，按照发票所栽金额确认收入",
|
| 419 |
+
"answer": "C",
|
| 420 |
+
"explanation": ""
|
| 421 |
+
},
|
| 422 |
+
{
|
| 423 |
+
"id": 42,
|
| 424 |
+
"question": "2020年5月10日，税务机关在检查某公司的纳税情况过程中，发现该公司2019年的业务存在关联交易，少缴纳企业所得税30万元。该公司于2020年5月31日补缴了该税款，并按规定提供了同期资料及有关资料。已知2019年12月31日中国人民银行公布的一年期人民币贷款年利率为6%。税务机关对该公司补缴税款应加收利息____万元。",
|
| 425 |
+
"A": "1.8",
|
| 426 |
+
"B": "1.95",
|
| 427 |
+
"C": "3.3",
|
| 428 |
+
"D": "3.6",
|
| 429 |
+
"answer": "A",
|
| 430 |
+
"explanation": ""
|
| 431 |
+
},
|
| 432 |
+
{
|
| 433 |
+
"id": 43,
|
| 434 |
+
"question": "关于消费税从价定率计税销售额，下列说法正确的是____。",
|
| 435 |
+
"A": "金银首饰包装费不计入计税销售额",
|
| 436 |
+
"B": "消费税计税销售额包括增值税",
|
| 437 |
+
"C": "白酒包装物押金收取时不计入计税销售额",
|
| 438 |
+
"D": "高档化妆品品牌使用费应计入计税销售额",
|
| 439 |
+
"answer": "D",
|
| 440 |
+
"explanation": ""
|
| 441 |
+
},
|
| 442 |
+
{
|
| 443 |
+
"id": 44,
|
| 444 |
+
"question": "2020年10月，为响应环保节能号召，陈某从汽车4S店(增值税一般纳税人)购买一辆新能源汽车，支付不含税价款150000元。另支付汽车4S店代办保险费2000元，代办车辆牌照费300元，代收款项4S店未开具发票。陈某应纳车辆购置税____元。",
|
| 445 |
+
"A": "0",
|
| 446 |
+
"B": "10500",
|
| 447 |
+
"C": "15000",
|
| 448 |
+
"D": "15203.54",
|
| 449 |
+
"answer": "A",
|
| 450 |
+
"explanation": ""
|
| 451 |
+
},
|
| 452 |
+
{
|
| 453 |
+
"id": 45,
|
| 454 |
+
"question": "某供热企业为增值税一般纳税人，2020年10月取得不含税供热收入860万元，其中向居民个人收取120万元，当月外购原材料取得增值税专用发票注明税额70万元。该企业2020年10月可以抵扣的进项税额为____万元。",
|
| 455 |
+
"A": "15.13",
|
| 456 |
+
"B": "24.9",
|
| 457 |
+
"C": "28.94",
|
| 458 |
+
"D": "60.23",
|
| 459 |
+
"answer": "D",
|
| 460 |
+
"explanation": ""
|
| 461 |
+
},
|
| 462 |
+
{
|
| 463 |
+
"id": 46,
|
| 464 |
+
"question": "境外旅客购物离境退税的方式包括现金退税和银行转账退税两种方式。自行选择退税方式时，退税额应未超过____元。",
|
| 465 |
+
"A": "500",
|
| 466 |
+
"B": "1000",
|
| 467 |
+
"C": "5000",
|
| 468 |
+
"D": "10000",
|
| 469 |
+
"answer": "D",
|
| 470 |
+
"explanation": ""
|
| 471 |
+
},
|
| 472 |
+
{
|
| 473 |
+
"id": 47,
|
| 474 |
+
"question": "下列转让定价方法中，适用于所有关联交易的是____。",
|
| 475 |
+
"A": "可比非受控价格法",
|
| 476 |
+
"B": "成本加成法",
|
| 477 |
+
"C": "交易净利润法",
|
| 478 |
+
"D": "利润分割法",
|
| 479 |
+
"answer": "A",
|
| 480 |
+
"explanation": ""
|
| 481 |
+
},
|
| 482 |
+
{
|
| 483 |
+
"id": 48,
|
| 484 |
+
"question": "某企业为增值税一般纳税人，2021年6月从某花木栽培公司手中购入花卉1100盆，取得的专用发票上注明价款为110580元。该企业将1/4用于赠送给某节日庆典，其余全部卖给客户取得产品不含税销售额705000元。则该企业当月应纳增值税税额为____元。",
|
| 485 |
+
"A": "59442",
|
| 486 |
+
"B": "91236.2",
|
| 487 |
+
"C": "107824.6",
|
| 488 |
+
"D": "74647.8",
|
| 489 |
+
"answer": "D",
|
| 490 |
+
"explanation": ""
|
| 491 |
+
}
|
| 492 |
+
]
|
fineval/inventory.json
ADDED
|
@@ -0,0 +1,245 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
{
|
| 2 |
+
"n_subjects": 34,
|
| 3 |
+
"n_dev": 170,
|
| 4 |
+
"n_val": 1151,
|
| 5 |
+
"subjects": [
|
| 6 |
+
{
|
| 7 |
+
"subject": "accounting",
|
| 8 |
+
"subject_cn": "会计",
|
| 9 |
+
"group": "accounting",
|
| 10 |
+
"n_dev": 5,
|
| 11 |
+
"n_val": 36
|
| 12 |
+
},
|
| 13 |
+
{
|
| 14 |
+
"subject": "advanced_financial_accounting",
|
| 15 |
+
"subject_cn": "高级财务会计",
|
| 16 |
+
"group": "accounting",
|
| 17 |
+
"n_dev": 5,
|
| 18 |
+
"n_val": 21
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"subject": "auditing",
|
| 22 |
+
"subject_cn": "审计",
|
| 23 |
+
"group": "accounting",
|
| 24 |
+
"n_dev": 5,
|
| 25 |
+
"n_val": 32
|
| 26 |
+
},
|
| 27 |
+
{
|
| 28 |
+
"subject": "banking_practitioner_qualification_certificate",
|
| 29 |
+
"subject_cn": "银行从业资格",
|
| 30 |
+
"group": "certificate",
|
| 31 |
+
"n_dev": 5,
|
| 32 |
+
"n_val": 116
|
| 33 |
+
},
|
| 34 |
+
{
|
| 35 |
+
"subject": "central_banking",
|
| 36 |
+
"subject_cn": "中央银行学",
|
| 37 |
+
"group": "finance",
|
| 38 |
+
"n_dev": 5,
|
| 39 |
+
"n_val": 28
|
| 40 |
+
},
|
| 41 |
+
{
|
| 42 |
+
"subject": "certified_management_accountant",
|
| 43 |
+
"subject_cn": "管理会计师",
|
| 44 |
+
"group": "certificate",
|
| 45 |
+
"n_dev": 5,
|
| 46 |
+
"n_val": 18
|
| 47 |
+
},
|
| 48 |
+
{
|
| 49 |
+
"subject": "certified_practising_accountant",
|
| 50 |
+
"subject_cn": "注册会计师",
|
| 51 |
+
"group": "certificate",
|
| 52 |
+
"n_dev": 5,
|
| 53 |
+
"n_val": 34
|
| 54 |
+
},
|
| 55 |
+
{
|
| 56 |
+
"subject": "china_actuary",
|
| 57 |
+
"subject_cn": "中国精算师",
|
| 58 |
+
"group": "certificate",
|
| 59 |
+
"n_dev": 5,
|
| 60 |
+
"n_val": 37
|
| 61 |
+
},
|
| 62 |
+
{
|
| 63 |
+
"subject": "commercial_bank_finance",
|
| 64 |
+
"subject_cn": "商业银行金融",
|
| 65 |
+
"group": "finance",
|
| 66 |
+
"n_dev": 5,
|
| 67 |
+
"n_val": 20
|
| 68 |
+
},
|
| 69 |
+
{
|
| 70 |
+
"subject": "corporate_finance",
|
| 71 |
+
"subject_cn": "公司金融",
|
| 72 |
+
"group": "finance",
|
| 73 |
+
"n_dev": 5,
|
| 74 |
+
"n_val": 36
|
| 75 |
+
},
|
| 76 |
+
{
|
| 77 |
+
"subject": "corporate_strategy_and_risk_management",
|
| 78 |
+
"subject_cn": "公司战略与风险管理",
|
| 79 |
+
"group": "certificate",
|
| 80 |
+
"n_dev": 5,
|
| 81 |
+
"n_val": 33
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"subject": "cost_accounting",
|
| 85 |
+
"subject_cn": "成本会计",
|
| 86 |
+
"group": "accounting",
|
| 87 |
+
"n_dev": 5,
|
| 88 |
+
"n_val": 34
|
| 89 |
+
},
|
| 90 |
+
{
|
| 91 |
+
"subject": "econometrics",
|
| 92 |
+
"subject_cn": "计量经济学",
|
| 93 |
+
"group": "economy",
|
| 94 |
+
"n_dev": 5,
|
| 95 |
+
"n_val": 18
|
| 96 |
+
},
|
| 97 |
+
{
|
| 98 |
+
"subject": "economic_law",
|
| 99 |
+
"subject_cn": "经济法",
|
| 100 |
+
"group": "economy",
|
| 101 |
+
"n_dev": 5,
|
| 102 |
+
"n_val": 25
|
| 103 |
+
},
|
| 104 |
+
{
|
| 105 |
+
"subject": "finance",
|
| 106 |
+
"subject_cn": "金融学",
|
| 107 |
+
"group": "finance",
|
| 108 |
+
"n_dev": 5,
|
| 109 |
+
"n_val": 25
|
| 110 |
+
},
|
| 111 |
+
{
|
| 112 |
+
"subject": "financial_engineering",
|
| 113 |
+
"subject_cn": "金融工程",
|
| 114 |
+
"group": "finance",
|
| 115 |
+
"n_dev": 5,
|
| 116 |
+
"n_val": 26
|
| 117 |
+
},
|
| 118 |
+
{
|
| 119 |
+
"subject": "financial_management",
|
| 120 |
+
"subject_cn": "财务管理",
|
| 121 |
+
"group": "finance",
|
| 122 |
+
"n_dev": 5,
|
| 123 |
+
"n_val": 24
|
| 124 |
+
},
|
| 125 |
+
{
|
| 126 |
+
"subject": "financial_markets",
|
| 127 |
+
"subject_cn": "金融市场",
|
| 128 |
+
"group": "finance",
|
| 129 |
+
"n_dev": 5,
|
| 130 |
+
"n_val": 39
|
| 131 |
+
},
|
| 132 |
+
{
|
| 133 |
+
"subject": "fund_qualification_certificate",
|
| 134 |
+
"subject_cn": "基金从业资格",
|
| 135 |
+
"group": "certificate",
|
| 136 |
+
"n_dev": 5,
|
| 137 |
+
"n_val": 68
|
| 138 |
+
},
|
| 139 |
+
{
|
| 140 |
+
"subject": "futures_practitioner_qualification_certificate",
|
| 141 |
+
"subject_cn": "期货从业资格",
|
| 142 |
+
"group": "certificate",
|
| 143 |
+
"n_dev": 5,
|
| 144 |
+
"n_val": 39
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"subject": "insurance",
|
| 148 |
+
"subject_cn": "保险",
|
| 149 |
+
"group": "finance",
|
| 150 |
+
"n_dev": 5,
|
| 151 |
+
"n_val": 33
|
| 152 |
+
},
|
| 153 |
+
{
|
| 154 |
+
"subject": "intermediate_financial_accounting",
|
| 155 |
+
"subject_cn": "中级财务会计",
|
| 156 |
+
"group": "accounting",
|
| 157 |
+
"n_dev": 5,
|
| 158 |
+
"n_val": 26
|
| 159 |
+
},
|
| 160 |
+
{
|
| 161 |
+
"subject": "international_economics",
|
| 162 |
+
"subject_cn": "国际经济学",
|
| 163 |
+
"group": "economy",
|
| 164 |
+
"n_dev": 5,
|
| 165 |
+
"n_val": 20
|
| 166 |
+
},
|
| 167 |
+
{
|
| 168 |
+
"subject": "international_finance",
|
| 169 |
+
"subject_cn": "国际金融",
|
| 170 |
+
"group": "finance",
|
| 171 |
+
"n_dev": 5,
|
| 172 |
+
"n_val": 17
|
| 173 |
+
},
|
| 174 |
+
{
|
| 175 |
+
"subject": "investments",
|
| 176 |
+
"subject_cn": "投资学",
|
| 177 |
+
"group": "finance",
|
| 178 |
+
"n_dev": 5,
|
| 179 |
+
"n_val": 38
|
| 180 |
+
},
|
| 181 |
+
{
|
| 182 |
+
"subject": "macroeconomics",
|
| 183 |
+
"subject_cn": "宏观经济学",
|
| 184 |
+
"group": "economy",
|
| 185 |
+
"n_dev": 5,
|
| 186 |
+
"n_val": 31
|
| 187 |
+
},
|
| 188 |
+
{
|
| 189 |
+
"subject": "management_accounting",
|
| 190 |
+
"subject_cn": "管理会计",
|
| 191 |
+
"group": "accounting",
|
| 192 |
+
"n_dev": 5,
|
| 193 |
+
"n_val": 29
|
| 194 |
+
},
|
| 195 |
+
{
|
| 196 |
+
"subject": "microeconomics",
|
| 197 |
+
"subject_cn": "微观经济学",
|
| 198 |
+
"group": "economy",
|
| 199 |
+
"n_dev": 5,
|
| 200 |
+
"n_val": 40
|
| 201 |
+
},
|
| 202 |
+
{
|
| 203 |
+
"subject": "monetary_finance",
|
| 204 |
+
"subject_cn": "货币金融",
|
| 205 |
+
"group": "finance",
|
| 206 |
+
"n_dev": 5,
|
| 207 |
+
"n_val": 43
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"subject": "political_economy",
|
| 211 |
+
"subject_cn": "政治经济学",
|
| 212 |
+
"group": "economy",
|
| 213 |
+
"n_dev": 5,
|
| 214 |
+
"n_val": 23
|
| 215 |
+
},
|
| 216 |
+
{
|
| 217 |
+
"subject": "public_finance",
|
| 218 |
+
"subject_cn": "财政学",
|
| 219 |
+
"group": "economy",
|
| 220 |
+
"n_dev": 5,
|
| 221 |
+
"n_val": 40
|
| 222 |
+
},
|
| 223 |
+
{
|
| 224 |
+
"subject": "securities_practitioner_qualification_certificate",
|
| 225 |
+
"subject_cn": "证券从业资格",
|
| 226 |
+
"group": "certificate",
|
| 227 |
+
"n_dev": 5,
|
| 228 |
+
"n_val": 22
|
| 229 |
+
},
|
| 230 |
+
{
|
| 231 |
+
"subject": "statistics",
|
| 232 |
+
"subject_cn": "统计学",
|
| 233 |
+
"group": "economy",
|
| 234 |
+
"n_dev": 5,
|
| 235 |
+
"n_val": 35
|
| 236 |
+
},
|
| 237 |
+
{
|
| 238 |
+
"subject": "tax_law",
|
| 239 |
+
"subject_cn": "税法",
|
| 240 |
+
"group": "certificate",
|
| 241 |
+
"n_dev": 5,
|
| 242 |
+
"n_val": 45
|
| 243 |
+
}
|
| 244 |
+
]
|
| 245 |
+
}
|
fineval/json/accounting/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "accounting_0",
|
| 4 |
+
"question": "甲公司2×14年12月20日与乙公司签订商品销售合同。合同约定：甲公司应于2×15年5月20日前将合同标的商品运抵乙公司并经验收，在商品运抵乙公司前灭失、毁损、价值变动等风险由甲公司承担。甲公司该项合同中所售商品为库存W商品，2×14年12月30日，甲公司根据合同向乙公司开具了增值税专用发票并于当日确认了商品销售收入。W商品于2×15年5月10日发出并于5月15日运抵乙公司验收合格。对于甲公司2×14年W商品销售收入确认的恰当性判断，除考虑与会计准则规定的收入确认条件的符合性以外，还应考虑可能违背的会计基本假设是____。",
|
| 5 |
+
"A": "会计主体",
|
| 6 |
+
"B": "会计分期",
|
| 7 |
+
"C": "持续经营",
|
| 8 |
+
"D": "货币计量",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "accounting_1",
|
| 13 |
+
"question": "20×6年1月1日，经股东大会批准，甲公司向50名高管人员每人授予1万份股票期权。根据股份支付协议规定，这些高管人员自20×6年1月1日起在甲公司连续服务3年，即可以每股5元的价格购买1万股甲公司普通股。20×6年1月1日，每份股票期权的公允价值为15元。20×6年没有高管人员离开公司，甲公司预计在未来两年将有5名高管离开公司。20×6年12月31日，甲公司授予高管的股票期权每份公允价值为13元。甲公司因该股份支付协议在20×6年应确认的费用金额是____。",
|
| 14 |
+
"A": "195万元",
|
| 15 |
+
"B": "216.67万元",
|
| 16 |
+
"C": "225万元",
|
| 17 |
+
"D": "250万元",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "accounting_2",
|
| 22 |
+
"question": "下列关于或有事项的表述中，正确的是____。",
|
| 23 |
+
"A": "或有事项形成的预计负债是企业承担的现时义务",
|
| 24 |
+
"B": "预计负债应当与其相关的或有资产相抵后在资产负债表中以净额列报",
|
| 25 |
+
"C": "或有事项形成的资产应当在很可能收到时予以确认",
|
| 26 |
+
"D": "预计负债计量应考虑与其相关的或有资产预期处置产生的损益",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "accounting_3",
|
| 31 |
+
"question": "企业应当在履行了合同中的履约义务，即在____时确认收入。",
|
| 32 |
+
"A": "签订合同",
|
| 33 |
+
"B": "客户取得相关商品控制权",
|
| 34 |
+
"C": "发出商品",
|
| 35 |
+
"D": "风险报酬转移",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "accounting_4",
|
| 40 |
+
"question": "2×20年1月8日，甲公司与乙公司进行债务重组，重组日甲公司应收乙公司账款账面余额为400万元，已提坏账准备40万元，其公允价值为380万元，乙公司以一批存货抵偿上述账款，该批库存商品的公允价值为400万元，增值税为52万元。甲公司为取得库存商品支付的运费和保险费为4万元，假定不考虑除增值税外的其他因素。甲公司债务重组取得存货的入账价值为____万元。",
|
| 41 |
+
"A": "384",
|
| 42 |
+
"B": "404",
|
| 43 |
+
"C": "332",
|
| 44 |
+
"D": "400",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/accounting/val.json
ADDED
|
@@ -0,0 +1,326 @@
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
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|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
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|
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|
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|
|
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|
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|
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|
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|
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|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "accounting_0",
|
| 4 |
+
"question": "甲公司在非同一控制下企业合并中取得10台生产设备，合并日以公允价值计量这些生产设备。甲公司可以进入X市场或Y市场出售这些生产设备，合并日相同生产设备每台交易价格分别为180万元和175万元。如果甲公司在X市场出售这些合并中取得的生产设备，需要支付相关交易费用100万元，将这些生产设备运到X市场需要支付运费60万元。如果甲公司在Y市场出售这些合并中取得的生产设备，需要支付相关交易费用80万元，将这些生产设备运到Y市场需要支付运费20万元。假定上述生产设备不存在主要市场，不考虑增值税及其他因素，甲公司上述生产设备的公允价值总额是____。",
|
| 5 |
+
"A": "1640万元",
|
| 6 |
+
"B": "1650万元",
|
| 7 |
+
"C": "1730万元",
|
| 8 |
+
"D": "1740万元",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "accounting_1",
|
| 13 |
+
"question": "关于计量单元，下列说法中正确的是____。",
|
| 14 |
+
"A": "是指相关资产单独进行计量的最小单位",
|
| 15 |
+
"B": "是指相关负债单独进行计量的最小单位",
|
| 16 |
+
"C": "是指相关资产和负债单独进行计量的最小单位",
|
| 17 |
+
"D": "是指相关资产或负债以单独或者组合方式进行计量的最小单位",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "accounting_2",
|
| 22 |
+
"question": "下列关于主要市场或最有利市场的说法中，正确的是____。",
|
| 23 |
+
"A": "企业应当从自身角度，而非市场参与者角度，判定相关资产或负债的主要市场",
|
| 24 |
+
"B": "企业正常进行资产出售或者负债转移的市场是主要市场或最有利市场",
|
| 25 |
+
"C": "相关资产或负债的主要市场要求企业于计量日在该市场上实际出售资产或者转移负债",
|
| 26 |
+
"D": "对于相同资产或负债而言，不同企业的主要市场相同",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "accounting_3",
|
| 31 |
+
"question": "下列关于市场参与者的说法不正确的是____。",
|
| 32 |
+
"A": "企业在确定市场参与者时应考虑所计量的相关资产和负债",
|
| 33 |
+
"B": "企业在确定市场参与者时应考虑该资产或负债的主要市场",
|
| 34 |
+
"C": "企业应从自身持有资产、清偿或者以其他方式履行负债的意图和能力角度计量相关资产或负债的公允价值",
|
| 35 |
+
"D": "企业以公允价值计量相关资产或负债，应当基于市场参与者之间的交易确定该资产或负债的公允价值",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "accounting_4",
|
| 40 |
+
"question": "2015年4月1日，甲公司向乙公司一次购进了三套不同型号且有不同生产能力的设备X、Y和Z。甲公司以银行存款支付货款880000元、包装费20000元、员工培训费50000元。X设备在安装过程中领用生产用原材料账面成本20000元，支付安装费30000元、假定设备X、Y和Z分别满足固定资产的定义及其确认条件，公允价值分别为300000元、250000元、450000元。假设不考虑其他相关税费，则X设备的入账价值为____元。",
|
| 41 |
+
"A": "320000",
|
| 42 |
+
"B": "324590",
|
| 43 |
+
"C": "350000",
|
| 44 |
+
"D": "327990",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "accounting_5",
|
| 49 |
+
"question": "某增值税一般纳税企业自建生产线，购入工程物资200万元，增值税税额为26万元，已全部用于建造生产线；耗用库存材料50万元，应负担的增值税税额为6.5万元；领用产品成本2万元，售价为3万元，支付建筑工人工资36万元。建设期间工程物资盘盈1万元。该生产线建造完成并达到预定可使用状态，其入账价值为____万元。",
|
| 50 |
+
"A": "250",
|
| 51 |
+
"B": "287",
|
| 52 |
+
"C": "288",
|
| 53 |
+
"D": "330.01",
|
| 54 |
+
"answer": "B"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "accounting_6",
|
| 58 |
+
"question": "某增值税一般纳税企业自建生产设备一台，购入工程物资400万元，增值税税额为52万元，50$\\%$工程物资已经领用用于建造生产设备；耗用库存材料60万元，应负担的增值税税额为7.8万元；领用产品成本5万元，售价为8万元，支付建筑工人工资70万元。该生产设备建造完成并达到预定可使用状态，其入账价值为____万元。",
|
| 59 |
+
"A": "535",
|
| 60 |
+
"B": "335",
|
| 61 |
+
"C": "338",
|
| 62 |
+
"D": "342.8",
|
| 63 |
+
"answer": "B"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "accounting_7",
|
| 67 |
+
"question": "下列各项中，不应计入在建工程项目成本的是____",
|
| 68 |
+
"A": "在建工程试运行收入",
|
| 69 |
+
"B": "建造期间工程物资盘盈净收益",
|
| 70 |
+
"C": "建造期间工程物资盘亏净损失",
|
| 71 |
+
"D": "建造完成后工程物资的盘亏",
|
| 72 |
+
"answer": "D"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "accounting_8",
|
| 76 |
+
"question": "下列各项关于政府会计的表述中，正确的是____。",
|
| 77 |
+
"A": "政府财务报告的编制以收付实现制为基础",
|
| 78 |
+
"B": "政府财务报告分为政府部门财务报告和政府综合财务报告",
|
| 79 |
+
"C": "政府财务会计要素包括资产、负债、净资产、收入、成本和费用",
|
| 80 |
+
"D": "政府财务报告包括政府决算报告",
|
| 81 |
+
"answer": "B"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "accounting_9",
|
| 85 |
+
"question": "政府会计由预算会计和财务会计构成，下列关于政府会计的表述中，错误的是____。",
|
| 86 |
+
"A": "预算会计实行收付实现制，财务会计实行权责发生制",
|
| 87 |
+
"B": "政府会计主体应当建立预算会计和财务会计两套账分别反映政府会计主体的预算执行信息和财务信息",
|
| 88 |
+
"C": "政府会计应当实现预算会计和财务会计双重功能",
|
| 89 |
+
"D": "政府会计主体应当以预算会计核算生成的数据为基础编制政府决算报告，以财务会计核算生成的数据为基础编制政府财务报告",
|
| 90 |
+
"answer": "B"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "accounting_10",
|
| 94 |
+
"question": "关于政府会计，下列项目表述中错误的是____。",
|
| 95 |
+
"A": "预算会计实行收付实现制（国务院另有规定的，从其规定）",
|
| 96 |
+
"B": "财务会计实行权责发生制",
|
| 97 |
+
"C": "政府预算报告的编制主要以收付实现制为基础，以预算会计核算生成的数据为准",
|
| 98 |
+
"D": "政府财务报告的编制主要以权责发生制为基础，以财务会计核算生成的数据为准",
|
| 99 |
+
"answer": "C"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "accounting_11",
|
| 103 |
+
"question": "下列各项关于非营利组织会计处理的表述中，正确的是____。",
|
| 104 |
+
"A": "捐赠收入于捐赠方作出书面承诺时确认",
|
| 105 |
+
"B": "接受的劳务捐赠按照公允价值确认捐赠收入",
|
| 106 |
+
"C": "如果捐赠方没有提供有关凭证，受赠的非现金资产按照名义价值入账",
|
| 107 |
+
"D": "收到受托代理资产时确认受托代理资产，同时确认受托代理负债",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "accounting_12",
|
| 112 |
+
"question": "甲上市公司2013年1月2日，从乙公司购买一项非专利权，甲公司与乙公司协议采用分期付款方式支付款项。合同规定，该项专利权的价款为8000万元，自2013年起每年年末付款2000万元，4年付清，甲公司当日支付相关税费10万元。假定银行同期贷款年利率为5$\\%$，4年期、5$\\%$的复利现值系数为0.8227；4年期、5$\\%$的年金现值系数为3.5460。为新产品进行宣传发生的广告费10万元，员工的培训费2万元，专利注册费20万元。则甲公司购买该项专利权的入账价值为____万元。",
|
| 113 |
+
"A": "8020",
|
| 114 |
+
"B": "7122",
|
| 115 |
+
"C": "7102",
|
| 116 |
+
"D": "7144",
|
| 117 |
+
"answer": "B"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "accounting_13",
|
| 121 |
+
"question": "下列各项关于无形资产会计处理的表述中，正确的是____。",
|
| 122 |
+
"A": "自行研究开发的无形资产在尚未达到预定用途前无需考虑减值",
|
| 123 |
+
"B": "非同一控制下企业合并中，购买方应确认被购买方在该项交易前未确认但可单独辨认且公允价值能够可靠计量的无形资产",
|
| 124 |
+
"C": "使用寿命不确定的无形资产在持有过程中不应该摊销也不考虑减值",
|
| 125 |
+
"D": "同一控制下企业合并中，合并方应确认被合并方在该项交易前未确认的无形资产",
|
| 126 |
+
"answer": "B"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "accounting_14",
|
| 130 |
+
"question": "下列有关无形资产摊销的表述中，正确的是____。",
|
| 131 |
+
"A": "使用寿命确定的无形资产不需要摊销，当出现减值迹象时，进行减值测试",
|
| 132 |
+
"B": "划分为持有待售的无形资产应按尚可使用年限摊销",
|
| 133 |
+
"C": "使用寿命有限的无形资产，其残值一般应当视为零",
|
| 134 |
+
"D": "专门用于生产产品的无形资产，按期摊销计入管理费用",
|
| 135 |
+
"answer": "C"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "accounting_15",
|
| 139 |
+
"question": "A公司为增值税一般纳税人，2×20年1月4日，A公司与B公司签订商标销售合同，将一项酒类商标出售，A公司开出的增值税专用发票上注明的价款为200万元，增值税税额为12万元，款项已经存入银行。该商标的账面余额为320万元，已累计摊销金额为80万元，已计提减值准备60万元，不考虑其他因素。A公司出售无形资产计入资产处置损益的金额为____万元。",
|
| 140 |
+
"A": "32",
|
| 141 |
+
"B": "20",
|
| 142 |
+
"C": "-120",
|
| 143 |
+
"D": "0",
|
| 144 |
+
"answer": "B"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "accounting_16",
|
| 148 |
+
"question": "甲公司对投资性房地产采用成本模式进行后续计量。自20×1年1月1日起，甲公司将一项投资性房地产出租给某单位，租期为4年，每年收取租金650万元，该投资性房地产原价为12000万元，预计使用年限为40年，预计净残值为零。至20×0年12月31日前已使用10年，累计折旧3000万元。20×1年12月31日，甲公司在对该投资性房地产进行减值测试时，发现该投资性房地产的可收回金额为8800万元，假定不考虑相关税费，该投资性房地产对甲公司20×1年利润总额的影响金额为____万元。",
|
| 149 |
+
"A": "250",
|
| 150 |
+
"B": "350",
|
| 151 |
+
"C": "450",
|
| 152 |
+
"D": "650",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "accounting_17",
|
| 157 |
+
"question": "2×18年1月20日，甲公司与丙公司签订租赁协议，将原出租给乙公司并即将在2×18年3月1日到期的厂房租赁给丙公司。该协议约定，甲公司2��18年7月1日起将厂房出租给丙公司，租赁期为5年，每月租金为60万元，租赁期首3个月免租金。为满足丙公司租赁厂房的需要，甲公司2×18年3月2日起对厂房进行改扩建，改扩建工程2×18年6月29日完工并达到预定可使用状态。甲公司对出租厂房采用成本模式进行后续计量。不考虑其他因素，下列各项关于甲公司上述交易或事项会计处理的表述中，正确的是____。",
|
| 158 |
+
"A": "2×18年确认租金收入180万元",
|
| 159 |
+
"B": "改扩建过程中的厂房确认为投资性房地产",
|
| 160 |
+
"C": "厂房改扩建过程中发生的支出直接计入当期损益",
|
| 161 |
+
"D": "厂房在改扩建期间计提折旧",
|
| 162 |
+
"answer": "B"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "accounting_18",
|
| 166 |
+
"question": "甲公司将一栋商业大楼出租给乙公司使用，并一直采用成本模式进行后续计量，税法对其成本模式计量口径是认可的。2015年1月1日，由于房地产交易市场的成熟，具备了采用公允价值模式计量的条件，甲公司决定对该投资性房地产从成本模式转换为公允价值模式计量。该大楼原价6000万元，已计提折旧3500万元，当日该大楼的公允价值为7000万元。甲公司按净利润的10$\\%$计提法定盈余公积，假设不考虑所得税的影响，则甲公司因此调整2015年初未分配利润____万元。",
|
| 167 |
+
"A": "3037.5",
|
| 168 |
+
"B": "4050",
|
| 169 |
+
"C": "4500",
|
| 170 |
+
"D": "1485",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "accounting_19",
|
| 175 |
+
"question": "20×6年6月30日，甲公司与乙公司签订租赁合同，合同规定甲公司将一栋自用办公楼出租给乙公司，租赁期为1年，年租金为200万元。当日，出租办公楼的公允价值为8000万元，其账面价值5500万元。20×6年12月31日，该办公楼的公允价值为9000万元。20×7年6月30日，甲公司收回租赁期届满的办公楼并对外出售，取得价款9500万元。甲公司采用公允价值模式对投资性房地产进行后续计量，不考虑其他因素。上述交易或事项对甲公司20×7年度损益的影响金额是____。",
|
| 176 |
+
"A": "500万元",
|
| 177 |
+
"B": "6000万元",
|
| 178 |
+
"C": "3100万元",
|
| 179 |
+
"D": "7000万元",
|
| 180 |
+
"answer": "C"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "accounting_20",
|
| 184 |
+
"question": "甲公司20×3年7月1日自母公司（丁公司）取得乙公司60$\\%$股权，当日，乙公司个别财务报表中净资产账面价值为3200万元。该股权系丁公司于20×1年6月自公开市场购入，丁公司在购入乙公司60$\\%$股权时确认了800万元商誉。20×3年7月1日，按丁公司取得该股权时乙公司可辨认净资产公允价值为基础持续计算的乙公司可辨认净资产价值为4800万元。为进行该项交易，甲公司支付有关审计等中介机构费用120万元。不考虑其他因素，甲公司应确认对乙公司股权投资的初始投资成本是____。",
|
| 185 |
+
"A": "1920万元",
|
| 186 |
+
"B": "2040万元",
|
| 187 |
+
"C": "2880万元",
|
| 188 |
+
"D": "3680万元",
|
| 189 |
+
"answer": "D"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "accounting_21",
|
| 193 |
+
"question": "甲公司为乙公司的母公司。2014年1月1日，甲公司从集团外部用银行存款3500万元购入丁公司80$\\%$股权（属于非同一控制下控股合并）并能够控制丁公司的财务和经营政策，购买日，丁公司可辨认净资产的公允价值为4000万元，账面价值为3800万元，除一项存货外，其他资产、负债的公允价值与账面价值相等，该项存货的公允价值为500万元，账面价值为300万元。至2015年7月1日，丁公司将上述存货对外销售60$\\%$。2015年7月1日，乙公司购入甲公司所持有的丁公司80$\\%$股权，实际支付款项3000万元，形成同一控制下的控股合并。2014年1月1日至2015年7月1日，丁公司实现的净利润为800万元，无其他所有者权益变动。则2015年7月1日，乙公司购入丁公司80$\\%$股权的初始投资成本为____万元。",
|
| 194 |
+
"A": "3700",
|
| 195 |
+
"B": "3744",
|
| 196 |
+
"C": "3680",
|
| 197 |
+
"D": "4044",
|
| 198 |
+
"answer": "D"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "accounting_22",
|
| 202 |
+
"question": "2014年1月1日，甲公司取得A公司25$\\%$的股份，实际支付款项6000万元，能够对A公司施加重大影响，同日A公司可辨认净资产账面价值为22000万元（与公允价值相等）。2014年度，A公司实现净利润1000万元，无其他所有者权益变动。2015年1月1日，甲公司以定向增发股票的方式购买同一集团内另一企业持有的A公司40$\\%$股权。为取得该股权，甲公司增发2000万股普通股，每股面值为1元，每股公允价值为3.5元；支付承销商佣金50万元。取得该股权时，相对于最终控制方而言的A公司可辨认净资产账面价值为23000万元，甲公司所在集团最终控制方此前合并A公司时确认的商誉为200万元。进一步取得投资后，甲公司能够对A公司实施控制。假定甲公司和A公司采用的会计政策、会计期间相同。甲公司2015年1月1日进一步取得股权投资时应确认的资本公积为____万元。",
|
| 203 |
+
"A": "6850",
|
| 204 |
+
"B": "6900",
|
| 205 |
+
"C": "6950",
|
| 206 |
+
"D": "6750",
|
| 207 |
+
"answer": "A"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "accounting_23",
|
| 211 |
+
"question": "20×4年2月1日，甲公司以增发1000万股本公司普通股股票和一台大型设备为对价，取得乙公司25$\\%$股权。其中，所发行普通股面值为每股1元，公允价值为每股10元。为增发股份，甲公司向证券承销机构等支付佣金和手续费400万元。用作对价的设备账面价值为1000万元，公允价值为1200万元。当日，乙公司可辨认净资产公允价值为40000万元。假定甲公司能够对乙公司施加重大影响。不考虑其他因素，甲公司该项长期股权投资的初始投资成本是____。",
|
| 212 |
+
"A": "10000万元",
|
| 213 |
+
"B": "11000万元",
|
| 214 |
+
"C": "11200万元",
|
| 215 |
+
"D": "11600万元",
|
| 216 |
+
"answer": "C"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "accounting_24",
|
| 220 |
+
"question": "下列关于固定资产减值的表述中，符合会计准则规定的是____。",
|
| 221 |
+
"A": "预计固定资产未来现金流量应当考虑与所得税收付相关的现金流量",
|
| 222 |
+
"B": "固定资产的公允价值减去处置费用后的净额高于其账面价值，但预计未来现金流量现值低于其账面价值的，应当计提减值",
|
| 223 |
+
"C": "在确定固定资产未来现金流量现值时，应当考虑将来可能发生的与改良有关的预计现金流量的影响",
|
| 224 |
+
"D": "单项固定资产本身的可收回金额难以有效估计的，应当以其所在的资产组为基础确定可收回金额",
|
| 225 |
+
"answer": "D"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "accounting_25",
|
| 229 |
+
"question": "为了资产减值测试的目的，企业需要对资产未来现金流量进行预计，并选择恰当的折现率对其进行折现，以确定资产预计未来现金流量的现值。根据企业会计准则的规定，预计资产未来现金流量的期限应当是____。",
|
| 230 |
+
"A": "5年",
|
| 231 |
+
"B": "永久",
|
| 232 |
+
"C": "资产剩余使用寿命",
|
| 233 |
+
"D": "企业经营期限",
|
| 234 |
+
"answer": "C"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "accounting_26",
|
| 238 |
+
"question": "关于商誉减值，下列说法中正确的有____。",
|
| 239 |
+
"A": "合并报表中的商誉减值测试时无需考虑其他资产",
|
| 240 |
+
"B": "商誉能单独产生现金流量",
|
| 241 |
+
"C": "商誉应与资产组内的其他资产一样，按比例分摊减值损失",
|
| 242 |
+
"D": "测试商誉减值的资产组的账面价值应包括分摊的商誉的价值",
|
| 243 |
+
"answer": "D"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "accounting_27",
|
| 247 |
+
"question": "下列关于会计假设说法中不正确的是____",
|
| 248 |
+
"A": "会计基本假设包括会计主体、持续经营、会计分期和货币计量",
|
| 249 |
+
"B": "会计主体必然是一个法律主体，法律主体不ー定是一个会计主体",
|
| 250 |
+
"C": "企业会计的确认、计量、记录和报告应当以权责发生制为基础",
|
| 251 |
+
"D": "我国一个完整的会计年度是指公历的一个年度",
|
| 252 |
+
"answer": "B"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "accounting_28",
|
| 256 |
+
"question": "甲公司于2014年1月1日发行5年期、一次还本、分期付息的公司债券，每年12月31日支付利息。该公司债券票面利率为5$\\%$，面值总额为300000万元，发行价格总额为313387万元；支付发行费用10万元。假定该公司每年年末采用实际利率法摊销债券溢折价，实际利率为4$\\%$。2015年12月31日该应付债券的账面余额为____。",
|
| 257 |
+
"A": "308008.2万元",
|
| 258 |
+
"B": "308026.2万元",
|
| 259 |
+
"C": "308316.12万元",
|
| 260 |
+
"D": "308348.56万元",
|
| 261 |
+
"answer": "D"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "accounting_29",
|
| 265 |
+
"question": "某股份有限公司于2014年1月1日发行3年期，每年1月1日付息、到期一次还本的公司债券，债券面值为200万元，票面年利率为5$\\%$，实际利率为6$\\%$，发行价格为194.65万元。按实际利率法确认利息费用。该债券2015年度确认的利息费用为____万元。",
|
| 266 |
+
"A": "11.78",
|
| 267 |
+
"B": "12",
|
| 268 |
+
"C": "10",
|
| 269 |
+
"D": "11.68",
|
| 270 |
+
"answer": "A"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "accounting_30",
|
| 274 |
+
"question": "某股份有限公司于2014年1月1日发行3年期，每年1月1日付息、到期一次还本的公司债券，债券面值为200万元，票面年利率为5$\\%$，实际利率为6$\\%$，发行价格为194.65万元。按实际利率法确认利息费用。该债券在三年内累计确认的利息费用总额是____万元。",
|
| 275 |
+
"A": "30",
|
| 276 |
+
"B": "35.34",
|
| 277 |
+
"C": "35.35",
|
| 278 |
+
"D": "5.35",
|
| 279 |
+
"answer": "C"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "accounting_31",
|
| 283 |
+
"question": "甲公司经批准于2015年1月1日以50000万元的价格（不考虑相关税费）发行面值总额为50000万元的可转换公司债券。该可转换公司债券期限为5年，每年1月1日付息、票面年利率为4$\\%$，实际利率为6$\\%$。利率为6$\\%$、期数为5期的普通年金现值系数为4.2124，利率为6$\\%$、期数为5期的复利现值系数为0.7473。2015年1月1日发行可转换公司债券时应确认的权益成份的公允价值为____万元。",
|
| 284 |
+
"A": "45789.8",
|
| 285 |
+
"B": "4210.2",
|
| 286 |
+
"C": "50000",
|
| 287 |
+
"D": "0",
|
| 288 |
+
"answer": "B"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "accounting_32",
|
| 292 |
+
"question": "甲公司共有200名职工，从2014年1月1日起，该公司实行累积带薪缺勤制度。该制度规定，每名职工每年可享受5个工作日的带薪年休假，未使用的年休假只能向后结转一个日历年度，超过1年未行使的权利作废；职工休年休假时，首先使用当年享受的权利，不足部分再从上年结转的带薪年休假中扣除；职工离开公司时，对未使用的累积带薪年休假无权获得现金支付。2014年12月31日，每名职工当年平均未使用带薪年休假为1天。2015年12月31日，每名职工当年平均未使用带薪年休假为2天，甲公司预计2016年有160名职工将享受不超过5天的带薪年休假，剩余40名总部管理人员每人将平均享受6.5天年休假，该公司平均每名职工每个工作日工资为500元。甲公司2015年年末因带薪缺勤计入管理费用的金额为____元。",
|
| 293 |
+
"A": "60000",
|
| 294 |
+
"B": "30000",
|
| 295 |
+
"C": "90000",
|
| 296 |
+
"D": "100000",
|
| 297 |
+
"answer": "B"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "accounting_33",
|
| 301 |
+
"question": "甲公司为增值税一般纳税人，销售或进口货物适用的增值税税率为13$\\%$。该公司共有20名总部管理人员。2015年1月1日甲公司向上述管理人员出售的住房平均每套购买价为280万元，出售的价格为每套160万元。售房协议规定，职工在取得住房后必须在该公司服务满10年（含2015年1月）。2015年7月15日又将本公司生产的笔记本电脑作为福利发放给上述管理人员，每人一台。每台成本为3.6万元，每台售价（等于计税价格）为4万元。假定甲公司采用直线法摊销长期待摊费用，不考虑相关税费。甲公司2015年因上述事项计入管理费用的金额为____万元。",
|
| 302 |
+
"A": "880",
|
| 303 |
+
"B": "240",
|
| 304 |
+
"C": "330.4",
|
| 305 |
+
"D": "93.6",
|
| 306 |
+
"answer": "C"
|
| 307 |
+
},
|
| 308 |
+
{
|
| 309 |
+
"id": "accounting_34",
|
| 310 |
+
"question": "2015年7月1日A公司（房地产开发企业）将100套全新的公寓以优惠价格向职工出售，购买房产的职工共计100名，其中80名为销售业务骨干，20名为公司总部管理人员。该公司向销售业务骨干出售的住房平均每套市场价为100万元，出售的价格为每套80万元，每套成本为40万元；向管理人员出售的住房平均每套市场价为180万元，向职工出售的价格为每套150万元，每套成本为60万元。假定该100名职工均在2015年7月1日购买了公司出售的住房，售房协议规定，职工在取得住房后必须在公司服务10年。不考虑其他因素，下列有关100套全新公寓向职工出售的会计处理中，不正确的是____。",
|
| 311 |
+
"A": "出售住房时计入长期待摊费用的金额为2200万元",
|
| 312 |
+
"B": "出售住房时不确认收入",
|
| 313 |
+
"C": "本年摊销时，借记“销售费用”科目，贷记“应付职工薪酬”科目80万元",
|
| 314 |
+
"D": "本年摊销时，借记“管理费用”科目，贷记“应付职工薪酬”科目30万元",
|
| 315 |
+
"answer": "B"
|
| 316 |
+
},
|
| 317 |
+
{
|
| 318 |
+
"id": "accounting_35",
|
| 319 |
+
"question": "20×8年9月16日，甲公司发布短期利润分享计划。根据该计划，甲公司将按照20×8年度利润总额的5$\\%$作为奖金，发放给20×8年7月1日至20×9年6月30日在甲公司工作的员工；如果有员工在20×9年6月30日前离职，离职的员工将不能获得奖金；利润分享计划支付总额也将按照离职员工的人数相应降低，该奖金将于20×9年8月30日支付。20×8年度，在未考虑利润分享计划的情况下，甲公司实现利润总额20000万元。20×8年末，甲公司预计职工离职将使利润分享计划支付总额降低至利润总额的4.5$\\%$。不考虑其他因素，甲公司20×8年12月31日因上述短期利润分享计划应当确认的应付职工薪酬金额是____",
|
| 320 |
+
"A": "450万元",
|
| 321 |
+
"B": "500万元",
|
| 322 |
+
"C": "1000万元",
|
| 323 |
+
"D": "900万元",
|
| 324 |
+
"answer": "A"
|
| 325 |
+
}
|
| 326 |
+
]
|
fineval/json/advanced_financial_accounting/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "advanced_financial_accounting_0",
|
| 4 |
+
"question": "我国企业对境外经营的财务报表进行折算时，产生的外币报表折算差额应当____。",
|
| 5 |
+
"A": "作为递延收益列示",
|
| 6 |
+
"B": "在相关资产类项目下列示",
|
| 7 |
+
"C": "在相关负债类项目下列示",
|
| 8 |
+
"D": "在所有者权益项目下单独列示",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "advanced_financial_accounting_1",
|
| 13 |
+
"question": "甲公司向乙公司发行股票10000万股取得乙公司80$\\％$的股权，甲公司、乙公司法人资格保持不变。这种合并方式是____。",
|
| 14 |
+
"A": "横向合并",
|
| 15 |
+
"B": "新设合并",
|
| 16 |
+
"C": "吸收合并",
|
| 17 |
+
"D": "控股合并",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "advanced_financial_accounting_2",
|
| 22 |
+
"question": "在合并财务报表的编制中，抵消固定资产内部交易中包含的未实现利润不会涉及的财务报表项目是____。",
|
| 23 |
+
"A": "营业收入",
|
| 24 |
+
"B": "财务费用",
|
| 25 |
+
"C": "营业外收入",
|
| 26 |
+
"D": "未分配利润——年初",
|
| 27 |
+
"answer": "B"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "advanced_financial_accounting_3",
|
| 31 |
+
"question": "在一般物价水平会计下，调整固定资产原值和累计折旧项目的“基期一般物价指数”中的“基期”是指____。",
|
| 32 |
+
"A": "报告期初",
|
| 33 |
+
"B": "报告期末",
|
| 34 |
+
"C": "取得固定资产时",
|
| 35 |
+
"D": "出售固定资产时",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "advanced_financial_accounting_4",
|
| 40 |
+
"question": "置存资产因通货膨胀虚增的价值不列入利润表的做法，属于____。",
|
| 41 |
+
"A": "实物资本维护",
|
| 42 |
+
"B": "财务资本维护",
|
| 43 |
+
"C": "等值货币维护",
|
| 44 |
+
"D": "货币购买力维护",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/advanced_financial_accounting/val.json
ADDED
|
@@ -0,0 +1,191 @@
|
|
|
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|
|
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|
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|
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|
|
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|
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|
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|
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|
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|
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|
|
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|
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|
|
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|
|
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|
|
|
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|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
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|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "advanced_financial_accounting_0",
|
| 4 |
+
"question": "合并财务报表中的非控制权益是指什么____。",
|
| 5 |
+
"A": "控制权益之外的股份",
|
| 6 |
+
"B": "非全资子公司的权益",
|
| 7 |
+
"C": "被合并方的权益",
|
| 8 |
+
"D": "合并后企业的权益",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "advanced_financial_accounting_1",
|
| 13 |
+
"question": "什么是外币货币资产和外币货币负债的兑换差额____。",
|
| 14 |
+
"A": "外币货币资产减少引起的差额",
|
| 15 |
+
"B": "外币货币负债增加引起的差额",
|
| 16 |
+
"C": "汇率变动引起的差额",
|
| 17 |
+
"D": "外币货币资产和外币货币负债的差额",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "advanced_financial_accounting_2",
|
| 22 |
+
"question": "对于发生多种货币业务计价核算的会计主体，必然要选择一个统一的货币成为会计计量尺度的记账货币，并以该货币表述和处理经济业务，这种作为会计计量基本尺度的货币称为____。",
|
| 23 |
+
"A": "记账本位币",
|
| 24 |
+
"B": "记账外币",
|
| 25 |
+
"C": "记账人民币",
|
| 26 |
+
"D": "记账货币",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "advanced_financial_accounting_3",
|
| 31 |
+
"question": "按事先约定的将在未来一定时日，据以交割的外汇汇率称为____。",
|
| 32 |
+
"A": "预计汇率",
|
| 33 |
+
"B": "即期汇率",
|
| 34 |
+
"C": "远期汇率",
|
| 35 |
+
"D": "成交汇率",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "advanced_financial_accounting_4",
|
| 40 |
+
"question": "甲公司于2007年购买新设备，2008年该设备会计上计提折旧35万元，税法上允许计提折旧55万元，所得税税率为25$\\%$，则甲公司的递延所得税负债余额应该是____。",
|
| 41 |
+
"A": "0万元",
|
| 42 |
+
"B": "5万元",
|
| 43 |
+
"C": "35万元",
|
| 44 |
+
"D": "55万元",
|
| 45 |
+
"answer": "B"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "advanced_financial_accounting_5",
|
| 49 |
+
"question": "企业采用资产负债表债务法核算所得税时，一般应选择的是在____。",
|
| 50 |
+
"A": "财务报告公布日",
|
| 51 |
+
"B": "财务报告审计日",
|
| 52 |
+
"C": "税务稽查日",
|
| 53 |
+
"D": "资产负债表日",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "advanced_financial_accounting_6",
|
| 58 |
+
"question": "资产或负债的账面价值与其计税基础之间的差额，称为____。",
|
| 59 |
+
"A": "永久性差异",
|
| 60 |
+
"B": "收益性差异",
|
| 61 |
+
"C": "暂时性差异",
|
| 62 |
+
"D": "税务性差异",
|
| 63 |
+
"answer": "C"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "advanced_financial_accounting_7",
|
| 67 |
+
"question": "对上市公司而言，下列各类报告必须经注册会计师审计的是____。",
|
| 68 |
+
"A": "中期财务报告",
|
| 69 |
+
"B": "年度财务报告",
|
| 70 |
+
"C": "季度财务报告",
|
| 71 |
+
"D": "月度财务报告",
|
| 72 |
+
"answer": "B"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "advanced_financial_accounting_8",
|
| 76 |
+
"question": "什么是外币货币报表中的汇兑损益____。",
|
| 77 |
+
"A": "外币货币报表中的汇兑损益是指企业在外币业务中的汇率损益",
|
| 78 |
+
"B": "外币货币报表中的汇兑损益是指企业在本币业务中的汇率损益",
|
| 79 |
+
"C": "外币货币报表中不包含汇兑损益",
|
| 80 |
+
"D": "外币货币报表中的汇兑损益是指企业在外币业务中的税前利润",
|
| 81 |
+
"answer": "A"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "advanced_financial_accounting_9",
|
| 85 |
+
"question": "外币报表折算为人民币报表时，外币资产负债表中的“未分配利润”项目应当____。",
|
| 86 |
+
"A": "按历史汇率折算",
|
| 87 |
+
"B": "按现行汇率折算",
|
| 88 |
+
"C": "根据折算后所有者权益变动表中其他项目数额计算确定",
|
| 89 |
+
"D": "按平均汇率折算",
|
| 90 |
+
"answer": "C"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "advanced_financial_accounting_10",
|
| 94 |
+
"question": "出租人的租赁资产主要依靠第三者提供资金购买或制造，再将资产出租，这类租赁业务称为____。",
|
| 95 |
+
"A": "转租赁",
|
| 96 |
+
"B": "杠杆租赁",
|
| 97 |
+
"C": "售后租赁",
|
| 98 |
+
"D": "直接租赁",
|
| 99 |
+
"answer": "B"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "advanced_financial_accounting_11",
|
| 103 |
+
"question": "在融资租赁业务中，若未续租，承租人在向出租人支付违约金时，承租人应借记的会计科目是____。",
|
| 104 |
+
"A": "管理费用",
|
| 105 |
+
"B": "财务费用",
|
| 106 |
+
"C": "营业外支出",
|
| 107 |
+
"D": "营业费用",
|
| 108 |
+
"answer": "C"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "advanced_financial_accounting_12",
|
| 112 |
+
"question": "什么是衍生工具的公允价值套期保值____。",
|
| 113 |
+
"A": "一种用于降低衍生工具的公允价值波动风险的策略",
|
| 114 |
+
"B": "一种用于提高衍生工具的公允价值波动风险的策略",
|
| 115 |
+
"C": "一种用于增加衍生工具的收益的策略",
|
| 116 |
+
"D": "一种用于减少衍生工具的收益的策略",
|
| 117 |
+
"answer": "A"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "advanced_financial_accounting_13",
|
| 121 |
+
"question": "中期财务报告需要包括哪些财务信息____。",
|
| 122 |
+
"A": "资产负债表、利润表和现金流量表",
|
| 123 |
+
"B": "资产负债表、利润表和所有者权益变动表",
|
| 124 |
+
"C": "资产负债表、利润表、现金流量表和所有者权益变动表",
|
| 125 |
+
"D": "只需要资产负债表和利润表",
|
| 126 |
+
"answer": "C"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "advanced_financial_accounting_14",
|
| 130 |
+
"question": "在售后回租业务中，如果属于经营性租赁，则未实现售后回租损益的正确会计处理应该是____。",
|
| 131 |
+
"A": "作为租赁资产折旧费用的调整",
|
| 132 |
+
"B": "按租期内支付租金比例进行分摊",
|
| 133 |
+
"C": "列出“公允价值变动损益”科目",
|
| 134 |
+
"D": "列出“应付产权转让款”科目",
|
| 135 |
+
"answer": "B"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "advanced_financial_accounting_15",
|
| 139 |
+
"question": "下列项目不属于货币性资产性质的是____。",
|
| 140 |
+
"A": "现金",
|
| 141 |
+
"B": "银行存款",
|
| 142 |
+
"C": "无形资产",
|
| 143 |
+
"D": "应收账款",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "advanced_financial_accounting_16",
|
| 148 |
+
"question": "集团内部企业发生下列经济业务事项，不会引起整个集团会计要素总额增减变动的是____。",
|
| 149 |
+
"A": "集团内部经济业务事项",
|
| 150 |
+
"B": "集团外部经济业务事项",
|
| 151 |
+
"C": "企业内部经济业务事项",
|
| 152 |
+
"D": "集团内部与外部之间的经济业务事项",
|
| 153 |
+
"answer": "A"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "advanced_financial_accounting_17",
|
| 157 |
+
"question": "控制权取得日后编制合并会计报表的中心内容是____。",
|
| 158 |
+
"A": "试算平衡",
|
| 159 |
+
"B": "编制抵消分录",
|
| 160 |
+
"C": "处理企业内部经济业务事项",
|
| 161 |
+
"D": "进行母子公司会计数据的汇总",
|
| 162 |
+
"answer": "B"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "advanced_financial_accounting_18",
|
| 166 |
+
"question": "无论企业采用何种通货膨胀会计模式，必须遵守的原则是____。",
|
| 167 |
+
"A": "可比性原则",
|
| 168 |
+
"B": "客观性原则",
|
| 169 |
+
"C": "成本效益原则",
|
| 170 |
+
"D": "实质重于形式原则",
|
| 171 |
+
"answer": "C"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "advanced_financial_accounting_19",
|
| 175 |
+
"question": "在以下各个会计分支中，以币值不断大幅降低假设为前提的是____。",
|
| 176 |
+
"A": "租赁会计",
|
| 177 |
+
"B": "外币会计",
|
| 178 |
+
"C": "清算会计",
|
| 179 |
+
"D": "通货膨胀会计",
|
| 180 |
+
"answer": "D"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "advanced_financial_accounting_20",
|
| 184 |
+
"question": "一般物价水平会计的计价单位一般是____。",
|
| 185 |
+
"A": "期末名义货币",
|
| 186 |
+
"B": "以期初名义货币为等值货币",
|
| 187 |
+
"C": "期初名义货币",
|
| 188 |
+
"D": "以期末名义货币为等值货币",
|
| 189 |
+
"answer": "D"
|
| 190 |
+
}
|
| 191 |
+
]
|
fineval/json/auditing/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "auditing_0",
|
| 4 |
+
"question": "下列有关合理保证和有限保证的说法中，不正确的是____。",
|
| 5 |
+
"A": "无论合理保证还是有限保证的鉴证业务，如果注意到某事项可能导致对鉴证对象信息是否需要作出重大修改产生疑问，注册会计师都应当执行其他足够的程序，追踪这一事项，以支持鉴证结论",
|
| 6 |
+
"B": "与有限保证的鉴证业务相比，合理保证的鉴证业务由于保证程度高，因此在确定的重要性水平是会选择更低的金额",
|
| 7 |
+
"C": "有限保证鉴证业务的风险水平高于合理保证鉴证业务的风险水平",
|
| 8 |
+
"D": "合理保证鉴证业务所需证据的数量高于有限保证鉴证业务所需证据的数量",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "auditing_1",
|
| 13 |
+
"question": "注册会计师函证期末应付账款的余额是不必要的，原因是____。",
|
| 14 |
+
"A": "函证同截止测试重复",
|
| 15 |
+
"B": "报表日应付账款余额在审计完成前或许仍未付给债权人",
|
| 16 |
+
"C": "和被审计单位的法律顾问联系，以提示供货方因未收到货款而采取的一切法律行动，采取这一替代程序获取的证据更可靠",
|
| 17 |
+
"D": "应付账款更多的存在低估的可能",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "auditing_2",
|
| 22 |
+
"question": "在确定是否需要利用专家的工作时，A注册会计师通常不需考虑的因素是____。",
|
| 23 |
+
"A": "审计项目组成员对所涉及事项具有的知识和经验",
|
| 24 |
+
"B": "根据所涉及事项的性质、复杂程度和重要性确定的重大错报风险",
|
| 25 |
+
"C": "出具审计报告的时间要求",
|
| 26 |
+
"D": "预期获取的其他审计证据的数量和质量",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "auditing_3",
|
| 31 |
+
"question": "关于注册会计师确定关健审计事项需要遵循的决策框架，以下说法中，错误的是____。",
|
| 32 |
+
"A": "注册会计师应从“与治理层沟通的事项”中选出“在执行审计工作中重点关注过的事项”",
|
| 33 |
+
"B": "注册会计师应以“与治理层沟通的事项”为起点选择关健审计事项",
|
| 34 |
+
"C": "注册会计师应从“与治理层沟通的事项”中选出“最为重要的事项”,从而构成关键审计事项",
|
| 35 |
+
"D": "注册会计师应从“在执行审计工作时重点关注过的事项”中选出“最为重要的事项”,从而构成关键审计事项",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "auditing_4",
|
| 40 |
+
"question": "下列关于职业道德基本原则的保密原则的说法中，错误的是____。",
|
| 41 |
+
"A": "会员应当对所在会计师事务所、工作单位内部的涉密信息保密",
|
| 42 |
+
"B": "在法律法规或职业准则允许时，会员可以不经客户授权，向会计师事务所、工作单位以外的第三方透露其所获知的涉密信息",
|
| 43 |
+
"C": "会员接受注册会计师协会或监管机构的执业质量检查时，应在征得客户的同意后，才能答复协会或监管机构的询问和调查",
|
| 44 |
+
"D": "法律法规允许的情况下，在法律诉讼、仲裁中维护自己的合法权益时，会员可以披露涉密信息",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/auditing/val.json
ADDED
|
@@ -0,0 +1,290 @@
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|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "auditing_0",
|
| 4 |
+
"question": "下列不属于公众利益实体的是____。",
|
| 5 |
+
"A": "保险公司",
|
| 6 |
+
"B": "全国大型医药连锁店",
|
| 7 |
+
"C": "上市公司",
|
| 8 |
+
"D": "个体工商户",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "auditing_1",
|
| 13 |
+
"question": "A会计师事务所2018年10月1E承接了ABC有限责任公司2018年度财务报告的审计业务，2019年3月5日完成审计工作，2019年3月10日出具审计报告，则该项业务的业务期间为____。",
|
| 14 |
+
"A": "2018年10月1日至2019年3月5日",
|
| 15 |
+
"B": "2018年10月1日至2019年3月10日",
|
| 16 |
+
"C": "2018年1月1日至2018年12月31日",
|
| 17 |
+
"D": "2018年1月1日至2018年3月10日",
|
| 18 |
+
"answer": "B"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "auditing_2",
|
| 22 |
+
"question": "下列有关注册会计师了解被审计单位的性质的说法中，错误的是____。",
|
| 23 |
+
"A": "了解被审计单位的筹资活动，有助于注册会计师评估被审计单位在融资方面的压力，并进一步考虑被审计单位在可预见未来的持续经营能力",
|
| 24 |
+
"B": "了解被审计单位的治理结构，有助于注册会计师关注被审计单位在经营策略和方向上的重大变化",
|
| 25 |
+
"C": "了解被审计单位的经营活动，有助于注册会计师识别预期在财务报表中反映的主要交易类别、重要账户余额和列报",
|
| 26 |
+
"D": "了解被审计单位的所有权结构，有助于注册会计师识别关联方关系并了解被审计单位的决策过程",
|
| 27 |
+
"answer": "B"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "auditing_3",
|
| 31 |
+
"question": "甲公司(上市公司)是ABC会计师事务所的常年审计客户，自2013年到2017年，王星都是该审计项目的项目合伙人，2018年ABC会计师事务所继续审计甲公司，则以下有关说法中恰当的是____。",
|
| 32 |
+
"A": "王星不应继续作为项目合伙人",
|
| 33 |
+
"B": "2019年如果甲公司仍委托ABC会计师事务所审计，则王星可以继续作为项目合伙人",
|
| 34 |
+
"C": "如果出现特殊情况，使得会计师事务所不能按时轮换关键审计合伙人，在获得甲公司治理层同意的前提下，且能够采取防范措施消除对独立性产生的不利影响，在法律法规允许的情况下，王星可以继续连任两年。",
|
| 35 |
+
"D": "王星可以作为审计项目组成员参与甲公司2018年财务报表的审计",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "auditing_4",
|
| 40 |
+
"question": "在对甲公司营业收入的发生认定进行审计时，注册会计师获取的下列审计证据中，可靠性最强的是____。",
|
| 41 |
+
"A": "甲公司与购货方签订的合同",
|
| 42 |
+
"B": "注册会计师向购货方函证的回函",
|
| 43 |
+
"C": "甲公司产品销售的出库凭证",
|
| 44 |
+
"D": "甲公司管理层提供的书面声明",
|
| 45 |
+
"answer": "B"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "auditing_5",
|
| 49 |
+
"question": "以下关于审计证据的说法中，正确的是____。",
|
| 50 |
+
"A": "有关某一特定认定的审计证据可以替代与其他认定相关的审计证据",
|
| 51 |
+
"B": "从原件获取的审计证据比从传真件或复印件获取的审计证据更可靠",
|
| 52 |
+
"C": "如果从不同来源获取的审计证据或获取的不同性质的审计证据不一致，表明审计证据可能都不可靠，注册会计师无需追加必要的审计程序",
|
| 53 |
+
"D": "注册会计师可以考虑获取审计证据的成本与所获取信息的有用性之间的关系，因此注册会计师可以以获取审计证据的困难和成本为由减少不可替代的审计程序",
|
| 54 |
+
"answer": "B"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "auditing_6",
|
| 58 |
+
"question": "注册会计师在设计应收账款询证函时拟定了以下处理方法，其中对询证函处理方法中，恰当的是____。",
|
| 59 |
+
"A": "注册会计师应当对应收账款实施函证程序，除非有证据表明某一应收账款对财务报表不重要且与之相关的重大错报风险很低",
|
| 60 |
+
"B": "询证函经会计师事务所盖章后，由注册会计师直接发出",
|
| 61 |
+
"C": "收回询证函后，将重要的回函复制给被审计单位以帮助催收货款",
|
| 62 |
+
"D": "对以电子邮件方式收到的询证函，注册会计师要考虑回函的可靠性",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "auditing_7",
|
| 67 |
+
"question": "下列有关注册会计师针对“回函可靠性”的考虑中，错误的是____。",
|
| 68 |
+
"A": "通过邮寄方式收到的回函，注册会计师可以验证\"被询证者确认的询证函是否是原件，是否与注册会计师发出询证函是同一份\"等信息",
|
| 69 |
+
"B": "通过跟函方式收到的回函，注册会计师可以观察处理询证函的人员是否按照处理函证的正常流程认真处理询证函",
|
| 70 |
+
"C": "以电子形式收到的回函，注册会计师必须要求被询证者提供回函文件",
|
| 71 |
+
"D": "在收到对询证函口头回复的情况下，注册会计师必须要求被询证者提供直接书面回复",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "auditing_8",
|
| 76 |
+
"question": "下列有关与审计相关的内部控制的说法中，正确的是____。",
|
| 77 |
+
"A": "与财务报告相关的���部控制均与审计相关",
|
| 78 |
+
"B": "与审计相关的内部控制并非均与财务报告相关",
|
| 79 |
+
"C": "与经营目标相关的内部控制与审计无关",
|
| 80 |
+
"D": "与合规目标相关的内部控制与审计无关",
|
| 81 |
+
"answer": "B"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "auditing_9",
|
| 85 |
+
"question": "下列关于选取测试项目的方法的说法中，不正确的是____。",
|
| 86 |
+
"A": "如果被审计单位的控制环境良好，注册会计师可以更多地在期中实施进一步审计程序",
|
| 87 |
+
"B": "存在特定风险时，可以选取全部项目进行测试",
|
| 88 |
+
"C": "由于信息系统自动执行的计算，选取全部项目进行检查符合成本效益原则",
|
| 89 |
+
"D": "注册会计师从总体中的特定项目中选取一部分进行针对性测试，即采用审计抽样",
|
| 90 |
+
"answer": "D"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "auditing_10",
|
| 94 |
+
"question": "下列有关注册会计师实施进一步审计程序的时间的说法中，错误的是____。",
|
| 95 |
+
"A": "如果项目中包含少量大额项目或存在特别风险，应采用详细测试方法",
|
| 96 |
+
"B": "注册会计师在确定何时实施进一步审计程序时需要考虑能够获取相关信息的时间",
|
| 97 |
+
"C": "对于被审计单位发生的重大交易，注册会计师应当在期末或期末以后实施实质性程序",
|
| 98 |
+
"D": "如果评估的重大错报风险为低水平，注册会计师可以选择资产负债表日前适当日期为截止日实施审计程序",
|
| 99 |
+
"answer": "C"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "auditing_11",
|
| 103 |
+
"question": "如果注册会计师已获取有关控制在期中运行有效的审计证据，下列有关剩余期间补充证据的说法中，错误的是____。",
|
| 104 |
+
"A": "注册会计师可以通过测试被审计单位对控制的监督，将控制在期中运行有效的审计证据合理延伸至期末",
|
| 105 |
+
"B": "被审计单位的控制环境越有效，注册会计师需要获取的剩余期间的补充证据越少",
|
| 106 |
+
"C": "如果控制在剩余期间发生了变化，注册会计师可以通过实施穿行测试，将期中获取的审计证据合理延伸至期末",
|
| 107 |
+
"D": "注册会计师在信赖控制的基础上拟减少的实质性程序的范围越大，注册会计师需要获取的剩余期间的补充证据越多",
|
| 108 |
+
"answer": "C"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "auditing_12",
|
| 112 |
+
"question": "下列有关自动控制能为企业带来的好处的说法中，不正确的是____。",
|
| 113 |
+
"A": "自动控制比较容易被绕过",
|
| 114 |
+
"B": "自动控制能够有效处理大流量交易及数据",
|
| 115 |
+
"C": "自动信息系统可以提高信息的及时性、准确性，并使信息变得更易获取",
|
| 116 |
+
"D": "自动信息系统、数据库及操作系统的相关安全控制可以实现有效的职责分离",
|
| 117 |
+
"answer": "A"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "auditing_13",
|
| 121 |
+
"question": "信息技术可以提高被审计单位内部控制的效率和效果，主要体现在以下____方面。",
|
| 122 |
+
"A": "不恰当的人为干预",
|
| 123 |
+
"B": "未经授权改变主文档的数据",
|
| 124 |
+
"C": "所依赖的系统或程序不能正确处理数据",
|
| 125 |
+
"D": "降低控制被规避的风险",
|
| 126 |
+
"answer": "D"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "auditing_14",
|
| 130 |
+
"question": "下列有关信息技术内部控制审计的表述中，不正确的是____。",
|
| 131 |
+
"A": "对信息技术下内部控制的审计，注册会计师需要从信息技术的一般控制、应用控制以及公司层面信息技术控制审计三方面进行考虑",
|
| 132 |
+
"B": "信息技术的一般控制通常能对实现信息处理目标和财务报表认定做出直接贡献",
|
| 133 |
+
"C": "应用控制审计关注点包括：系统自动生成报告、系统配置和科目映射、接口控制、访问和权限",
|
| 134 |
+
"D": "信息技术应用控制一般要经过输入、处理及输出等环节，自动系统控制关注信息处理目标包括：完整性、准确性、存在和发生等",
|
| 135 |
+
"answer": "B"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "auditing_15",
|
| 139 |
+
"question": "下列关于应用控制实现的的目标的说法中，正确的是____。",
|
| 140 |
+
"A": "限制检查、合理性检查、存在检查和格式检查可以实现应用控制审计的准确性目标",
|
| 141 |
+
"B": "入账审批管理的权限设定和授予可以实现应用控制的完整性目标",
|
| 142 |
+
"C": "系统运算逻辑的准确性可以实现应用控制审计的准确性目标",
|
| 143 |
+
"D": "销售订单的系统自动顺序编号不能实现应用控制的完整性目标",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "auditing_16",
|
| 148 |
+
"question": "以下有关审计工作底稿的说法中，不正确的是____。",
|
| 149 |
+
"A": "注册会计师获取的每个与审计结论相关的可靠审计证据都应当记录于审计工作底稿",
|
| 150 |
+
"B": "每张工作底稿都能直接为财务报表是否存在重大错报提供证据",
|
| 151 |
+
"C": "审计工作底稿有助于会计师事务所和监管机构的质量管理复核与检查",
|
| 152 |
+
"D": "审计工作底稿能为注册会计师是否遵循了审计准则提供证据",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "auditing_17",
|
| 157 |
+
"question": "下列有关审计工作底稿格式、要素和范围的表述中，不正确的是____。",
|
| 158 |
+
"A": "对业务复杂的被审计单位进行审计形成的审计工作底稿，通常比对业务简单的被审计单位进行审计形成的审计工作底稿要多",
|
| 159 |
+
"B": "不同的审计程序会使得注册会计师获取不同性质的审计证据，由此注册会计师可能会编制不同的审计工作底稿",
|
| 160 |
+
"C": "当从已执行审计工作或获取审计证据的记录中不易确定结论或结论的基础时，记录结论或结论基础的必要性",
|
| 161 |
+
"D": "针对同一目标获取的不同审计证据，注册会计师均应同等记录，不应进行有选择性的记录",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "auditing_18",
|
| 166 |
+
"question": "针对识别特征，以下说法中不正确的是____。",
|
| 167 |
+
"A": "对于询问特定人员的审计程序，以询问的时间、被询问人的姓名及职位作为识别特征",
|
| 168 |
+
"B": "对于观察程序，注册会计师可以以观察的对象或观察过程、相关被观察人员及其各自的责任、观察的地点和时间作为识别特征",
|
| 169 |
+
"C": "对于需要选取或复核既定总体内一定金额以上的所有项目的审计程序，注册会计师可以记录实施程序的范围并指明该总体",
|
| 170 |
+
"D": "对订购单进行测试时，通常以供货商作为主要识别特征",
|
| 171 |
+
"answer": "D"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "auditing_19",
|
| 175 |
+
"question": "以下关于审计工作底稿归档的说法中，正确的是____。",
|
| 176 |
+
"A": "若将电子或其他介质形式存在的工作底稿通过打印等方式转换成纸质形式的工作底稿，归档时同时保存电子和纸质的工作底稿",
|
| 177 |
+
"B": "如果针对客户的同一财务信息执行不同的委托业务，出具两个或多个不同的报告，应在规定的最后的归档期限内将其归整为一份最终审计档案",
|
| 178 |
+
"C": "如果未完成审计业务，无需归档",
|
| 179 |
+
"D": "如果未完成审计业务，审计工作底稿的归档期限也是审计报告日后的60天内",
|
| 180 |
+
"answer": "A"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "auditing_20",
|
| 184 |
+
"question": "为了了解被审计单位及其环境，注册会计师必须实施的风险评估程序是____。",
|
| 185 |
+
"A": "询问、观察",
|
| 186 |
+
"B": "追踪交易在财务报告信息系统中的处理过程",
|
| 187 |
+
"C": "实施分析程序以识别异常的交易或事项，以及对财务报表和审计产生影响的金额、比率和趋势",
|
| 188 |
+
"D": "函证",
|
| 189 |
+
"answer": "C"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "auditing_21",
|
| 193 |
+
"question": "甲注册会计师针对销售交易，从订单处理--核准信用状况及赊销条款--填写订单并准备发货--编制货运单据--订单递送至客户或由客户提货--开具销售发票--复核发票的准确性并送至客户--生成销售明细账--汇总销售明细账，并过账至总账和应收账款明细账等交易的整个流程，考虑之前对相关控制的了解是否正确和完整，并确定相关控制是否得到执行，这是____。",
|
| 194 |
+
"A": "重新执行",
|
| 195 |
+
"B": "抽样测试",
|
| 196 |
+
"C": "实质性程序",
|
| 197 |
+
"D": "穿行测试",
|
| 198 |
+
"answer": "D"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "auditing_22",
|
| 202 |
+
"question": "在进行风险评估时，注册会计师通常采用的审计程序是____。",
|
| 203 |
+
"A": "财务报表与其所依据的会计记录相核对",
|
| 204 |
+
"B": "实施分析程序以识别异常的交易或事项，以及对财务报表和审计产生影响的金额、比率和趋势",
|
| 205 |
+
"C": "对应收账款进行函证",
|
| 206 |
+
"D": "以人工方式或使用计算机辅助审计技术，对记录或文件中的数据计算准确性进行核对",
|
| 207 |
+
"answer": "B"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "auditing_23",
|
| 211 |
+
"question": "下列有关项目组讨论的说法中，不正确的是____。",
|
| 212 |
+
"A": "所有项目组成员每次均应参与项目组讨论，专家无需参加项目组的讨论",
|
| 213 |
+
"B": "项目组应当根据审计的具体情况，持续交换有关被审计单位财务报表发生重大错报可能性的信息",
|
| 214 |
+
"C": "注册会计师应当考虑在客户接受或保持过程中获取的信息是否与识别重大错报相关，此外注册会计师还应当考虑向被审计单位提供其他服务以及以前期间审计获取的经验是否有助于识别重大错报风险",
|
| 215 |
+
"D": "项目组应讨论被审计单位所面临的经营风险、财务报表容易发生错报的领域以及发生错报的方式，特别是由于舞弊导致重大错报的可能性",
|
| 216 |
+
"answer": "A"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "auditing_24",
|
| 220 |
+
"question": "针对财务报表层次重大错报风险的总体应对措施不包括的是____。",
|
| 221 |
+
"A": "向项目组强调保持职业怀疑态度的必要性，提供更多的督导",
|
| 222 |
+
"B": "对拟实施审计程序的性质、时间安排和范围作出总体修改",
|
| 223 |
+
"C": "选择综合性方案实施进一步审计程序，设计和实施控制测试和实质性程序",
|
| 224 |
+
"D": "分派具有特殊技能的人员或利用专家工作",
|
| 225 |
+
"answer": "C"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "auditing_25",
|
| 229 |
+
"question": "下列关于增加审计程序不可预见性的说法中，正确的是____。",
|
| 230 |
+
"A": "注册会计师不能提前告知被审计单位管理层会实施具有不可预见性的审计程序",
|
| 231 |
+
"B": "注册会计师可以提前告知被审计单位管理层具有不可预见性的审计程序的具体内容",
|
| 232 |
+
"C": "项目合伙人需要安排项目组成员有效地实施具有不可预见性的审计程序，但同对要避免使项目组成员处于困难绝境",
|
| 233 |
+
"D": "为了避免损害审计的不可预见性，注册会计师不能在签订审计业务约定书对明确提出增加审计程序不可预见性的要求",
|
| 234 |
+
"answer": "C"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "auditing_26",
|
| 238 |
+
"question": "以下方法不能增加审计程序不可预见性的是____。",
|
| 239 |
+
"A": "实地盘查一些价值较低的固定资产",
|
| 240 |
+
"B": "函证确认销售条款",
|
| 241 |
+
"C": "在不事先通知被审计单位的情况下，选择一些以前未曾访问过的盘点地点进行存货监盘",
|
| 242 |
+
"D": "对总收入进行分析",
|
| 243 |
+
"answer": "D"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "auditing_27",
|
| 247 |
+
"question": "注册会计师应当恰当选择拟实施的进一步审计程序的总体应对方案。在下列____情况下，注册会计师选择综合性方案是最恰当的。",
|
| 248 |
+
"A": "注册会计师认为实施控制测试不符合成本效益原则",
|
| 249 |
+
"B": "被审计单位采用高度自动化系统处理和记录重要交易",
|
| 250 |
+
"C": "被审计单位存在广泛的管理层凌驾于主要内部控制之上的情况",
|
| 251 |
+
"D": "注册会计师发现被审计单位不存在与特定认定相关的内部控制",
|
| 252 |
+
"answer": "B"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "auditing_28",
|
| 256 |
+
"question": "商品价目表对于主营业务收入来说一般只能证明____认定，而不能证明其他认定。",
|
| 257 |
+
"A": "发生",
|
| 258 |
+
"B": "准确性",
|
| 259 |
+
"C": "完整性",
|
| 260 |
+
"D": "权利和义务",
|
| 261 |
+
"answer": "B"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "auditing_29",
|
| 265 |
+
"question": "为了防止虚假交易登记入账，被审计单位以下内部控制设计存在缺陷的是____。",
|
| 266 |
+
"A": "依据附有有效装运凭证和销售单的销售发票记录销售",
|
| 267 |
+
"B": "客户的订单只有符合管理层授权的标准时才能接受",
|
| 268 |
+
"C": "独立检查已处理销售发票上的销售金额与会计记录金额的一致性",
|
| 269 |
+
"D": "定期向客户寄送对账单，并要求客户将任何例外情况直接向指定的未执行或记录销售交易的会计主管报告",
|
| 270 |
+
"answer": "C"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "auditing_30",
|
| 274 |
+
"question": "下列与销售相关的内部控制中，与销售收入的发生认定直接相关的是____。",
|
| 275 |
+
"A": "商业折扣必须经过适当的授权审批",
|
| 276 |
+
"B": "负责开具发票的人员无权修改开票系统中已设置好的商品价目表",
|
| 277 |
+
"C": "销售交易以经过审核的发运凭证、销售发票及经过批准的客户订购单为依据登记入账",
|
| 278 |
+
"D": "每月末，由独立人员对应收账款明细账和总账进行调节",
|
| 279 |
+
"answer": "C"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "auditing_31",
|
| 283 |
+
"question": "甲注册会计师负责审计ABC公司2015年度财务报表，下列审计程序中，证实应收账款存在认定效果最佳的审计程序是____。",
|
| 284 |
+
"A": "检查销售文件已确定是否采用连续编号的销售单",
|
| 285 |
+
"B": "从应收账款明细账追查至销售合同、销售发票、发货单等原始凭证",
|
| 286 |
+
"C": "抽取发运凭证、销售合同等凭证和追查至应收账款明细账",
|
| 287 |
+
"D": "向销售客户进行函证",
|
| 288 |
+
"answer": "D"
|
| 289 |
+
}
|
| 290 |
+
]
|
fineval/json/banking_practitioner_qualification_certificate/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
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|
|
|
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|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "banking_practitioner_qualification_certificate_0",
|
| 4 |
+
"question": "下列关于理财业务的理解，说法有误的是____。",
|
| 5 |
+
"A": "综合理财服务中，银行可以让客户承担一部分风险",
|
| 6 |
+
"B": "与理财顾问服务相比，综合理财服务更强调个性化",
|
| 7 |
+
"C": "私人银行业务除了提供金融产品外，更重要的是提供全面的服务",
|
| 8 |
+
"D": "私人银行业务不是个人理财业务",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "banking_practitioner_qualification_certificate_1",
|
| 13 |
+
"question": "申请个人汽车贷款，借款人应提供一定的担保措施，不包括____。",
|
| 14 |
+
"A": "以贷款所购车辆作抵押",
|
| 15 |
+
"B": "房地产抵押",
|
| 16 |
+
"C": "第三方保证",
|
| 17 |
+
"D": "信用担保",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "banking_practitioner_qualification_certificate_2",
|
| 22 |
+
"question": "下列关于申请个人商用房贷款时借款人须具备的条件表述中，错误的是____。",
|
| 23 |
+
"A": "具有良好的信用记录和还款意愿",
|
| 24 |
+
"B": "具有稳定的收入来源和按时足额偿还贷款本息的能力",
|
| 25 |
+
"C": "已支付所购商用房市场价值30%以上的首付款",
|
| 26 |
+
"D": "具有完全民事行为能力的自然人",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "banking_practitioner_qualification_certificate_3",
|
| 31 |
+
"question": "对于季节性融资，如果某公司在银行有多笔贷款，且贷款可展期，银行一定要确保其不被用于____。",
|
| 32 |
+
"A": "长期投资",
|
| 33 |
+
"B": "股票投资",
|
| 34 |
+
"C": "投机投资",
|
| 35 |
+
"D": "其他投资",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "banking_practitioner_qualification_certificate_4",
|
| 40 |
+
"question": "____，公司信贷可分为固定资产贷款、并购贷款、流动资金贷款。",
|
| 41 |
+
"A": "按贷款经营模式划分",
|
| 42 |
+
"B": "按贷款偿还方式划分",
|
| 43 |
+
"C": "按授信品种划分",
|
| 44 |
+
"D": "按贷款担保方式划分",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/banking_practitioner_qualification_certificate/val.json
ADDED
|
@@ -0,0 +1,1046 @@
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|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "banking_practitioner_qualification_certificate_0",
|
| 4 |
+
"question": "在商业银行内部经营管理活动中，战略风险可以____三个层面入手。",
|
| 5 |
+
"A": "战术、管理和全局",
|
| 6 |
+
"B": "战略、战术和全局",
|
| 7 |
+
"C": "战术、宏观和执行",
|
| 8 |
+
"D": "战略、管理和执行",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "banking_practitioner_qualification_certificate_1",
|
| 13 |
+
"question": "下列关于战略风险评估说法错误的是____。",
|
| 14 |
+
"A": "战略风险是无形的",
|
| 15 |
+
"B": "战略风险评估与声誉风险相似",
|
| 16 |
+
"C": "评估战略风险时，应当首先由商业银行内部具有丰富经验的专家负责审核一些技术性较强的假设条件",
|
| 17 |
+
"D": "战略风险可以量化",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "banking_practitioner_qualification_certificate_2",
|
| 22 |
+
"question": "下列会对银行造成损失，而不属于操作风险的____。",
|
| 23 |
+
"A": "违反监管规定",
|
| 24 |
+
"B": "动力输送中断",
|
| 25 |
+
"C": "声誉受损",
|
| 26 |
+
"D": "黑客攻击",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "banking_practitioner_qualification_certificate_3",
|
| 31 |
+
"question": "下列不属于关键风险指标的____。",
|
| 32 |
+
"A": "交易量",
|
| 33 |
+
"B": "员工水平",
|
| 34 |
+
"C": "市场份额",
|
| 35 |
+
"D": "市场变动",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "banking_practitioner_qualification_certificate_4",
|
| 40 |
+
"question": "根据监管要求，商业银行在使用标准法计量操作风险监管资本时，____的资本要求系数$\\beta$最低。",
|
| 41 |
+
"A": "公司金融",
|
| 42 |
+
"B": "商业银行业务",
|
| 43 |
+
"C": "资产管理",
|
| 44 |
+
"D": "代理服务",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "banking_practitioner_qualification_certificate_5",
|
| 49 |
+
"question": "下列关于我国商业银行流动性监管指标的说法，错误的是____。",
|
| 50 |
+
"A": "流动性比例属于商业银行流动性监管指标",
|
| 51 |
+
"B": "核心负债比例属于商业银行流动性监管指标",
|
| 52 |
+
"C": "流动性缺口比率属于商业银行流动性监管指标",
|
| 53 |
+
"D": "净稳定资金比率不属于商业银行流动性监管指标",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "banking_practitioner_qualification_certificate_6",
|
| 58 |
+
"question": "下列____越高，表示商业银行的流动性风险越高。",
|
| 59 |
+
"A": "流动性比例",
|
| 60 |
+
"B": "流动性覆盖率",
|
| 61 |
+
"C": "资产负债率",
|
| 62 |
+
"D": "超额备付金率",
|
| 63 |
+
"answer": "C"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "banking_practitioner_qualification_certificate_7",
|
| 67 |
+
"question": "商业银行持有的资本是否能够充分覆盖风险，取决于两方面的因素____。",
|
| 68 |
+
"A": "持有资本的数量(资本充足率计算公式的分子)，面临的实际风险水平(资本充足率计算公式的分母)",
|
| 69 |
+
"B": "持有资本的数量(资本充足率计算公式的分母)，面临的实际风险水平(资本充足率计算公式的分子)",
|
| 70 |
+
"C": "持有资本的变化量(资本充足率计算公式的分子)，预期风险水平(资本充足率计算公式的分母)",
|
| 71 |
+
"D": "预期风险水平(资本充足率计算公式的分母)，持有资本的变化量(资本充足率计算公式的分子)",
|
| 72 |
+
"answer": "A"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "banking_practitioner_qualification_certificate_8",
|
| 76 |
+
"question": "根据《商业银行资本管理办法(试行)》，下列关于商业银行第二支柱建设的描述，最不恰当的____。",
|
| 77 |
+
"A": "银行需要审慎评估各类风险、资本充足水平和资本质量，制定资本规划和资本充足率管理计划",
|
| 78 |
+
"B": "银行需要建立完善的风险管理框架和稳健的内部资本充足评估程序",
|
| 79 |
+
"C": "银行应将内部资本充足评估程序作为内部管理和决策的组成部分",
|
| 80 |
+
"D": "内部资本充足评估程序应至少每三年实施一次",
|
| 81 |
+
"answer": "D"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "banking_practitioner_qualification_certificate_9",
|
| 85 |
+
"question": "商业银行应当在资本充足性评估程序中评估____，即进行资本评估。",
|
| 86 |
+
"A": "资本充足水平",
|
| 87 |
+
"B": "负债水平",
|
| 88 |
+
"C": "盈利水平",
|
| 89 |
+
"D": "风险管理水平",
|
| 90 |
+
"answer": "A"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "banking_practitioner_qualification_certificate_10",
|
| 94 |
+
"question": "下列属于公司治理中董事会的职责的____。",
|
| 95 |
+
"A": "制定并组织执行资本管理的规章制度",
|
| 96 |
+
"B": "制订和组织实施资本规划和资本充足率管理计划",
|
| 97 |
+
"C": "组织内部资本充足评估信息管理系统的开发和维护工作，确保信息管理系统及时、准确地提供评估所需信息",
|
| 98 |
+
"D": "审批资本管理制度，确保资本管理政策和控制措施有效",
|
| 99 |
+
"answer": "D"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "banking_practitioner_qualification_certificate_11",
|
| 103 |
+
"question": "为了确保银行的财务报告公允地反映公司的财务状况以及公司在各重要方面的表现，董事会和高级管理层可使用外部审计师，下列关于外部审计目的的表述错误的是____。",
|
| 104 |
+
"A": "评估从商业银行收到报告的精确性",
|
| 105 |
+
"B": "评价商业银行总��经营情况",
|
| 106 |
+
"C": "评价商业银行各项风险管理制度",
|
| 107 |
+
"D": "评价银行各项资产组合的质量和风险暴露程度",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "banking_practitioner_qualification_certificate_12",
|
| 112 |
+
"question": "下列关于市场准入的说法，不正确的是____。",
|
| 113 |
+
"A": "市场准入是指监管部门采取行政许可手段审查、批准市场主体可以进入某一领域并从事相关活动的机制",
|
| 114 |
+
"B": "机构准入是指依据法定标准，批准银行机构法人或其分支机构的设立",
|
| 115 |
+
"C": "业务准入是指按照盈利性原则，批准银行机构的业务范围和开办新的业务品种",
|
| 116 |
+
"D": "高级管理人员的准入，是指对银行机构高级管理人员任职资格的核准或认可",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "banking_practitioner_qualification_certificate_13",
|
| 121 |
+
"question": "下列关于市场约束的表述不正确的是____。",
|
| 122 |
+
"A": "监管部门是市场约束的核心",
|
| 123 |
+
"B": "市场约束的目的在于促进银行稳健经营",
|
| 124 |
+
"C": "市场约束机制不需要一系列配套制度也可以实现",
|
| 125 |
+
"D": "股东通过行使权利给银行经营者施加经营压力，有利于银行改善治理，实现对银行的市场约束",
|
| 126 |
+
"answer": "C"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "banking_practitioner_qualification_certificate_14",
|
| 130 |
+
"question": "银行分析利率上涨100个基点对交易账户市值的影响属于____。",
|
| 131 |
+
"A": "敏感性测试",
|
| 132 |
+
"B": "情景分析",
|
| 133 |
+
"C": "情景测试",
|
| 134 |
+
"D": "敏感性分析",
|
| 135 |
+
"answer": "A"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "banking_practitioner_qualification_certificate_15",
|
| 139 |
+
"question": "资本充足率的定期压力测试至少____一次。",
|
| 140 |
+
"A": "半年",
|
| 141 |
+
"B": "一年",
|
| 142 |
+
"C": "两年",
|
| 143 |
+
"D": "三年",
|
| 144 |
+
"answer": "B"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "banking_practitioner_qualification_certificate_16",
|
| 148 |
+
"question": "界定压力情景中各个风险因子之间内在一致的量化关系一般可以采用三个方法，不包括____。",
|
| 149 |
+
"A": "依赖于历史发生的经济危机事件中相关风险因子的变化及事后演变路径来设计情景",
|
| 150 |
+
"B": "根据历史数据，选择统计分布的尾部来定义某些或某类风险因子的变化区间",
|
| 151 |
+
"C": "建立定量模型来刻画各风险因子之间的变化关系",
|
| 152 |
+
"D": "建立定性模型来刻画各风险因子之间的变化关系",
|
| 153 |
+
"answer": "D"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "banking_practitioner_qualification_certificate_17",
|
| 157 |
+
"question": "商业银行批发和零售存款大量流失，属于针对____的压力情景。",
|
| 158 |
+
"A": "信用风险",
|
| 159 |
+
"B": "流动性风险",
|
| 160 |
+
"C": "市场风险",
|
| 161 |
+
"D": "操作风险",
|
| 162 |
+
"answer": "B"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "banking_practitioner_qualification_certificate_18",
|
| 166 |
+
"question": "新产品（业务）风险识别是指商业银行在新产品（业务）研发和投产过程中结合产品线的____和风险点，对潜在风险事项或因素进行全面分析和识别并查找出风险原因的过程。",
|
| 167 |
+
"A": "风险事件",
|
| 168 |
+
"B": "风险特点",
|
| 169 |
+
"C": "业务特点",
|
| 170 |
+
"D": "风险类型",
|
| 171 |
+
"answer": "D"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "banking_practitioner_qualification_certificate_19",
|
| 175 |
+
"question": "下列不属于合格投资者的条件____。",
|
| 176 |
+
"A": "具有2年以上投资经历，且满足：家庭金融净资产不低于300万元",
|
| 177 |
+
"B": "具有2年以上投资经历，且满足：家庭金融资产不低于600万元",
|
| 178 |
+
"C": "具有2年以上投资经历，且满足近3年本人年均收入不低于40万元",
|
| 179 |
+
"D": "最近1年末净资产不低于1000万元的法人单位",
|
| 180 |
+
"answer": "B"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "banking_practitioner_qualification_certificate_20",
|
| 184 |
+
"question": "下列有关气候风险的表述错误的是____。",
|
| 185 |
+
"A": "气候风险是指极端天气、自然灾害、全球变暖等及社会向可持续发展转型对经济金融活动带来的潜在不确定性",
|
| 186 |
+
"B": "根据气候变化影响金融体系的渠道，可将气候风险大致划分为物理风险、转型风险、生物风险",
|
| 187 |
+
"C": "物理风险是指由极端天气、自然灾害及相关事件导致财产损失的风险",
|
| 188 |
+
"D": "转型风险是指社会向可持续发展转型的过程中，气候政策转向、技术革新和市场情绪变化等因素导致银行发生损失的风险",
|
| 189 |
+
"answer": "B"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "banking_practitioner_qualification_certificate_21",
|
| 193 |
+
"question": "某商业银行全部关联方授信总额为110亿元，资本净额为210亿元，则其关联授信比例约为____。",
|
| 194 |
+
"A": "41%",
|
| 195 |
+
"B": "52%",
|
| 196 |
+
"C": "191%",
|
| 197 |
+
"D": "200%",
|
| 198 |
+
"answer": "B"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "banking_practitioner_qualification_certificate_22",
|
| 202 |
+
"question": "下列关于信用评分模型的说法，正确的是____。",
|
| 203 |
+
"A": "信用评分模型是建立在对当前市场数据模拟的基础上",
|
| 204 |
+
"B": "信用评分模型可以给出客户信用风险水平的分数",
|
| 205 |
+
"C": "信用评分模型可以提供客户违约概率的准确��值",
|
| 206 |
+
"D": "信用评分模型可以及时反映企业信用状况的变化",
|
| 207 |
+
"answer": "B"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "banking_practitioner_qualification_certificate_23",
|
| 211 |
+
"question": "《商业银行与内部人和股东关联交易管理办法》指出，商业银行对全部关联方的授信余额不得超过商业银行资本净额的____$\\%$。",
|
| 212 |
+
"A": "10",
|
| 213 |
+
"B": "15",
|
| 214 |
+
"C": "50",
|
| 215 |
+
"D": "75",
|
| 216 |
+
"answer": "C"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "banking_practitioner_qualification_certificate_24",
|
| 220 |
+
"question": "商业银行对市场风险管理的三个层次不包括____。",
|
| 221 |
+
"A": "董事会",
|
| 222 |
+
"B": "高级管理层",
|
| 223 |
+
"C": "监事会",
|
| 224 |
+
"D": "股东大会",
|
| 225 |
+
"answer": "D"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "banking_practitioner_qualification_certificate_25",
|
| 229 |
+
"question": "下列关于商业银行市场风险限额管理的说法中，错误的是____。",
|
| 230 |
+
"A": "商业银行应当根据业务的性质、规模、复杂程度和风险承受能力设定限额",
|
| 231 |
+
"B": "制定并实施合理的超限额监控和处理程序是限额管理的一部分",
|
| 232 |
+
"C": "市场风险限额管理应完全独立于流动性风险等其他风险类别的限额管理",
|
| 233 |
+
"D": "商业银行应当根据不同的限额对控制风险的不同作用及其局限性，建立不同类型和不同层次的限额相互补充的合理限额体系",
|
| 234 |
+
"answer": "C"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "banking_practitioner_qualification_certificate_26",
|
| 238 |
+
"question": "在市场风险管理过程中，由于利率、汇率等市场价格因素的频繁波动，____一般不具有实质性意义。",
|
| 239 |
+
"A": "名义价值",
|
| 240 |
+
"B": "市场价值",
|
| 241 |
+
"C": "公允价值",
|
| 242 |
+
"D": "市值重估价值",
|
| 243 |
+
"answer": "A"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "banking_practitioner_qualification_certificate_27",
|
| 247 |
+
"question": "银行账簿利率风险管理措施不包括____。",
|
| 248 |
+
"A": "完善银行账簿利率风险治理结构",
|
| 249 |
+
"B": "加强资产负债匹配管理",
|
| 250 |
+
"C": "完善商业银行的定价机制",
|
| 251 |
+
"D": "实施业务单一化的发展战略",
|
| 252 |
+
"answer": "D"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "banking_practitioner_qualification_certificate_28",
|
| 256 |
+
"question": "以下四种关于风险概念的理解表述中，错误的是____。",
|
| 257 |
+
"A": "风险是未来结果的不确定性",
|
| 258 |
+
"B": "风险是未来结果(如投资的收益率)对期望的偏离，即波动性",
|
| 259 |
+
"C": "风险是损失的可能性",
|
| 260 |
+
"D": "风险代表了未来损失的大小",
|
| 261 |
+
"answer": "D"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "banking_practitioner_qualification_certificate_29",
|
| 265 |
+
"question": "个人投资者甲的投资组合中有3种人民币资产，期初资产价值分别为3万元、4万元、5万元，一年后，3种资产的年百分比收益率分别为30$\\%$、25$\\%$、15$\\%$，则个人甲的投资组合年百分比收益率____。",
|
| 266 |
+
"A": "25.08%",
|
| 267 |
+
"B": "20.08%",
|
| 268 |
+
"C": "21.08%",
|
| 269 |
+
"D": "22.08%",
|
| 270 |
+
"answer": "D"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "banking_practitioner_qualification_certificate_30",
|
| 274 |
+
"question": "假设目前外汇市场上英镑兑美元的汇率为1英镑=1.9000美元，汇率波动的未来3个月标准差是250基点，目前汇率波动基本符合正态分布，则未来3个月英镑兑美元的汇率有95$\\%$的可能处于____区间。",
|
| 275 |
+
"A": "(1.8750,1.9250)",
|
| 276 |
+
"B": "(1.8000,2.0000)",
|
| 277 |
+
"C": "(1.8500,1.9500)",
|
| 278 |
+
"D": "(1.8250,1.9750)",
|
| 279 |
+
"answer": "C"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "banking_practitioner_qualification_certificate_31",
|
| 283 |
+
"question": "能为公司和个人提供各种产品和全面的服务的营销渠道____。",
|
| 284 |
+
"A": "高端化网点机构营销渠道",
|
| 285 |
+
"B": "专业性网点机构营销渠道",
|
| 286 |
+
"C": "零售型网点机构营销渠道",
|
| 287 |
+
"D": "全方位网点机构营销渠道",
|
| 288 |
+
"answer": "D"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "banking_practitioner_qualification_certificate_32",
|
| 292 |
+
"question": "个人客户信用风险的来源不包括____。",
|
| 293 |
+
"A": "商业银行与个人客户之间广泛存在着信息不对称",
|
| 294 |
+
"B": "市场价格波动",
|
| 295 |
+
"C": "银行工作人员违规",
|
| 296 |
+
"D": "宏观经济周期性变化",
|
| 297 |
+
"answer": "C"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "banking_practitioner_qualification_certificate_33",
|
| 301 |
+
"question": "下列押品管理的流程正确的是____。",
|
| 302 |
+
"A": "材料受理、抵质押权的设立与变更、押品价值评估、审查、押品日常管理、押品的返还与处置",
|
| 303 |
+
"B": "材料受理、押品价值评估、审查、抵质押权的设立与变更、押品日常管理、押品的返还与处置",
|
| 304 |
+
"C": "材料受理、审查、抵质押权的设立变更、押品价值评估、押品日常管理、押品的返还与处置",
|
| 305 |
+
"D": "材料受理、审查、押品价值评估、抵质押权的设立与变更、押品日常管理、押品的返还与处置",
|
| 306 |
+
"answer": "D"
|
| 307 |
+
},
|
| 308 |
+
{
|
| 309 |
+
"id": "banking_practitioner_qualification_certificate_34",
|
| 310 |
+
"question": "信用卡透支利率实行上限和下限管理，透支利率上限____。",
|
| 311 |
+
"A": "日利率万分之五",
|
| 312 |
+
"B": "日利率千分之一",
|
| 313 |
+
"C": "月利率万分之五",
|
| 314 |
+
"D": "月利率千分之一",
|
| 315 |
+
"answer": "A"
|
| 316 |
+
},
|
| 317 |
+
{
|
| 318 |
+
"id": "banking_practitioner_qualification_certificate_35",
|
| 319 |
+
"question": "在下列哪个阶段不仅国有商业银行各分支机构在大中城市独立发展银行卡业务，股份制银行也纷纷加入发卡行列，全国金卡工程开始启动____。",
|
| 320 |
+
"A": "萌芽和起步阶段",
|
| 321 |
+
"B": "初步发展阶段",
|
| 322 |
+
"C": "走向国际标准初级阶段",
|
| 323 |
+
"D": "快速发展阶段",
|
| 324 |
+
"answer": "B"
|
| 325 |
+
},
|
| 326 |
+
{
|
| 327 |
+
"id": "banking_practitioner_qualification_certificate_36",
|
| 328 |
+
"question": "分期付款业务手续费不包括括以下哪一种____。",
|
| 329 |
+
"A": "分期付款手续费",
|
| 330 |
+
"B": "提前还款手续费",
|
| 331 |
+
"C": "分期付款展期手续费",
|
| 332 |
+
"D": "提前还款展期手续费",
|
| 333 |
+
"answer": "D"
|
| 334 |
+
},
|
| 335 |
+
{
|
| 336 |
+
"id": "banking_practitioner_qualification_certificate_37",
|
| 337 |
+
"question": "关于个人信用报告中的信息表述，错误的是____。",
|
| 338 |
+
"A": "异议标注是征信中心异议处理人员针对信用报告中异议信息所做的标注或因技术原因无法及时对异议事项进行更正时所做的特别说明",
|
| 339 |
+
"B": "个人基本信息表示客户本人的一些基本信息，包括身份信息、婚姻信息、居住信息、职业信息等内容",
|
| 340 |
+
"C": "公共信息是个人征信系统从其他部门采集的、可以反映客户各方面情况的信息",
|
| 341 |
+
"D": "银行信贷交易信息仅包括客户在各商业银行办理的贷款、信用卡等交易的汇总和明细信息",
|
| 342 |
+
"answer": "D"
|
| 343 |
+
},
|
| 344 |
+
{
|
| 345 |
+
"id": "banking_practitioner_qualification_certificate_38",
|
| 346 |
+
"question": "关于个人征信查询申请，下列说法错误的是____。",
|
| 347 |
+
"A": "对于各地查询机构转交的查询申请，征信中心应在两个工作日内予以处理",
|
| 348 |
+
"B": "申请人可以事先约定的接收方式，包括现场领取和电子邮件或邮寄",
|
| 349 |
+
"C": "接到查询申请后，查询机构应依法对申请人(指本人、代理人或司法部门经办人员)提供的资料当场进行审核",
|
| 350 |
+
"D": "委托他人提交查询申请的，仅能由委托人前往领取",
|
| 351 |
+
"answer": "D"
|
| 352 |
+
},
|
| 353 |
+
{
|
| 354 |
+
"id": "banking_practitioner_qualification_certificate_39",
|
| 355 |
+
"question": "下列关于目前个人住房贷款特点的表述，错误的是____。",
|
| 356 |
+
"A": "风险具有非系统性特点",
|
| 357 |
+
"B": "大多以抵押为前提建立借贷关系",
|
| 358 |
+
"C": "贷款期限长",
|
| 359 |
+
"D": "贷款金额较大",
|
| 360 |
+
"answer": "A"
|
| 361 |
+
},
|
| 362 |
+
{
|
| 363 |
+
"id": "banking_practitioner_qualification_certificate_40",
|
| 364 |
+
"question": "下列选项中，____不能作为个人住房贷款质押担保的质物。",
|
| 365 |
+
"A": "国家重点建设债券",
|
| 366 |
+
"B": "乘车的发票",
|
| 367 |
+
"C": "个人定期储蓄存款存单",
|
| 368 |
+
"D": "财政部发行的凭证式国债",
|
| 369 |
+
"answer": "B"
|
| 370 |
+
},
|
| 371 |
+
{
|
| 372 |
+
"id": "banking_practitioner_qualification_certificate_41",
|
| 373 |
+
"question": "在个人住房贷款的贷后管理中，就合同主体变更事项表述错误的是____。",
|
| 374 |
+
"A": "经审批同意变更借款合同主体后，贷款银行与变更后的借款人、担保人重新签订有关合同文本",
|
| 375 |
+
"B": "在抵（质）押登记变更等手续办妥后，经办人填写个人住房借款合同主体变更通知书，连同一份借款合同交会计部门办理有关借款主体变更事宜",
|
| 376 |
+
"C": "新合同借款利率按新合同利率约定执行",
|
| 377 |
+
"D": "新合同借款利率按原合同利率约定执行",
|
| 378 |
+
"answer": "C"
|
| 379 |
+
},
|
| 380 |
+
{
|
| 381 |
+
"id": "banking_practitioner_qualification_certificate_42",
|
| 382 |
+
"question": "下列情形不可以申请公积金个人住房贷款的____。",
|
| 383 |
+
"A": "装修自有住房",
|
| 384 |
+
"B": "建造自有住房",
|
| 385 |
+
"C": "购买自有住房",
|
| 386 |
+
"D": "翻建自有住房",
|
| 387 |
+
"answer": "A"
|
| 388 |
+
},
|
| 389 |
+
{
|
| 390 |
+
"id": "banking_practitioner_qualification_certificate_43",
|
| 391 |
+
"question": "下列个人汽车贷款不属于贷前调查的内容的____。",
|
| 392 |
+
"A": "借款申请人对所购汽车的了解程度",
|
| 393 |
+
"B": "核实借款人收入情况",
|
| 394 |
+
"C": "抵押物的存续状况",
|
| 395 |
+
"D": "登录车管所查询所购车辆抵押情况",
|
| 396 |
+
"answer": "C"
|
| 397 |
+
},
|
| 398 |
+
{
|
| 399 |
+
"id": "banking_practitioner_qualification_certificate_44",
|
| 400 |
+
"question": "借款人为受教育人的，可能被学校开除，因学习成绩不好拿不到毕业证和学位证。这属于个人教育贷款信用风险中的____。",
|
| 401 |
+
"A": "欺诈风险",
|
| 402 |
+
"B": "操作风险",
|
| 403 |
+
"C": "还款意愿风险",
|
| 404 |
+
"D": "还款能力风险",
|
| 405 |
+
"answer": "D"
|
| 406 |
+
},
|
| 407 |
+
{
|
| 408 |
+
"id": "banking_practitioner_qualification_certificate_45",
|
| 409 |
+
"question": "农村金融机构对按期还款、信用良好的借款人采取的奖励方式不包括____。",
|
| 410 |
+
"A": "优惠利率",
|
| 411 |
+
"B": "利息返还",
|
| 412 |
+
"C": "信用累积",
|
| 413 |
+
"D": "返还本金",
|
| 414 |
+
"answer": "D"
|
| 415 |
+
},
|
| 416 |
+
{
|
| 417 |
+
"id": "banking_practitioner_qualification_certificate_46",
|
| 418 |
+
"question": "对个人商用房贷款，贷款审批人应分析的内容不包括____。",
|
| 419 |
+
"A": "贷款资料是否完整、齐全",
|
| 420 |
+
"B": "借款人是否符合条件、资信是否良好、还款来源是否足额可信",
|
| 421 |
+
"C": "借款人户籍所在地是否在贷款银行所在地区",
|
| 422 |
+
"D": "贷款担保是否符合规定，权属是否清晰",
|
| 423 |
+
"answer": "C"
|
| 424 |
+
},
|
| 425 |
+
{
|
| 426 |
+
"id": "banking_practitioner_qualification_certificate_47",
|
| 427 |
+
"question": "下列关于个人商用房贷款贷前调查的表述，错误的是____。",
|
| 428 |
+
"A": "贷款经办行调查完毕后，应及时将贷款资料移交审查审批部门",
|
| 429 |
+
"B": "个人经营贷款调查由贷款经办行负责，贷款实行双人调查和见客谈话制度",
|
| 430 |
+
"C": "应调查借款人是否已支付首期房款，首付款比例是否符合要求",
|
| 431 |
+
"D": "在计算借款人收入时，不可将所购置商用房未来可能产生的租金收入作为借款人收入",
|
| 432 |
+
"answer": "D"
|
| 433 |
+
},
|
| 434 |
+
{
|
| 435 |
+
"id": "banking_practitioner_qualification_certificate_48",
|
| 436 |
+
"question": "下列关于等额本息还款法和等额本金还款法两种还款方式的表述，错误的是____。",
|
| 437 |
+
"A": "采用等额本金还款法比等额本息还款法合算",
|
| 438 |
+
"B": "等额本息还款法是每月以相等的额度偿还贷款本息",
|
| 439 |
+
"C": "等额本金还款法是指在贷款期内每月等额偿还贷款本金，贷款利息逐月递减",
|
| 440 |
+
"D": "从银行的角度来讲，等额本金还款法的还本速度比较快，风险比等额本息还款法小",
|
| 441 |
+
"answer": "A"
|
| 442 |
+
},
|
| 443 |
+
{
|
| 444 |
+
"id": "banking_practitioner_qualification_certificate_49",
|
| 445 |
+
"question": "下列关于代理的说法，不正确的是____。",
|
| 446 |
+
"A": "代理人在代理权限内，以被代理人的名义实施民事法律行为",
|
| 447 |
+
"B": "民事主体可以通过代理人实施民事法律行为",
|
| 448 |
+
"C": "法定代理人按照被代理人的委托行使代理权",
|
| 449 |
+
"D": "依照法律规定、当事人约定或者民事法律行为的性质，应当由本人亲自实施的民事法律行为，不得代理",
|
| 450 |
+
"answer": "C"
|
| 451 |
+
},
|
| 452 |
+
{
|
| 453 |
+
"id": "banking_practitioner_qualification_certificate_50",
|
| 454 |
+
"question": "下列有关商业银行理财产品宣传销售文本表述，错误的是____。",
|
| 455 |
+
"A": "销售文本应当全面、如实、客观地反映理财产品的重要特性",
|
| 456 |
+
"B": "只能登载该理财产品或者本行同类理财产品的过往平均业绩和最好、最差业绩",
|
| 457 |
+
"C": "在宣传销售文本中可以以数据表示产品过往业绩和未来表现之间的联系",
|
| 458 |
+
"D": "所使用的语言表述必须真实、准确和清晰",
|
| 459 |
+
"answer": "C"
|
| 460 |
+
},
|
| 461 |
+
{
|
| 462 |
+
"id": "banking_practitioner_qualification_certificate_51",
|
| 463 |
+
"question": "下列关于个人独资企业的表述正确的是____。",
|
| 464 |
+
"A": "个人独资企业设立时，不需要有投资人申报的出资",
|
| 465 |
+
"B": "个人独资企业的投资人一般是自然人，但也可以是法人",
|
| 466 |
+
"C": "个人独资企业的投资人对企业的债务承担无限责任",
|
| 467 |
+
"D": "个人独资企业不需要固定的经营场所",
|
| 468 |
+
"answer": "C"
|
| 469 |
+
},
|
| 470 |
+
{
|
| 471 |
+
"id": "banking_practitioner_qualification_certificate_52",
|
| 472 |
+
"question": "理财新规缩成私募理财产品合格投资者的标准错误的是____。",
|
| 473 |
+
"A": "最近1年末净资产不低于1000万元人民币的法人或者依法成立的其他组织",
|
| 474 |
+
"B": "具有2年以上投资经历，且满足家庭金融净资产不低于300万元人民币",
|
| 475 |
+
"C": "具备相应风险识别能力和风险承受能力",
|
| 476 |
+
"D": "具有2年以上投资经历，且近3年本人年均收入不低于60万元人民币",
|
| 477 |
+
"answer": "D"
|
| 478 |
+
},
|
| 479 |
+
{
|
| 480 |
+
"id": "banking_practitioner_qualification_certificate_53",
|
| 481 |
+
"question": "某人于第一年年初向银行借款30000元，预计在未来每年年末偿还借款6000元，连续10年还清，则该项贷款的年利率为____。",
|
| 482 |
+
"A": "20%",
|
| 483 |
+
"B": "14%",
|
| 484 |
+
"C": "16.13%",
|
| 485 |
+
"D": "15.13%",
|
| 486 |
+
"answer": "D"
|
| 487 |
+
},
|
| 488 |
+
{
|
| 489 |
+
"id": "banking_practitioner_qualification_certificate_54",
|
| 490 |
+
"question": "以下关于净现值的描述，错误的是____。",
|
| 491 |
+
"A": "净现值越大的项目，其内部报酬率一定越高",
|
| 492 |
+
"B": "选定融资成本率为贴现率，净现值大于零的项目是有利可图的",
|
| 493 |
+
"C": "贴现率越高，净现值越小",
|
| 494 |
+
"D": "某项目的净现值是指该项目产生的所有现金流的现值之和",
|
| 495 |
+
"answer": "A"
|
| 496 |
+
},
|
| 497 |
+
{
|
| 498 |
+
"id": "banking_practitioner_qualification_certificate_55",
|
| 499 |
+
"question": "如果你采用分期付款方式购车，期限36个月，每月底支付4000元，年利率为7$\\%$，那么你能购买一辆价值____元的汽车。",
|
| 500 |
+
"A": "144000",
|
| 501 |
+
"B": "200000",
|
| 502 |
+
"C": "129546",
|
| 503 |
+
"D": "130000",
|
| 504 |
+
"answer": "C"
|
| 505 |
+
},
|
| 506 |
+
{
|
| 507 |
+
"id": "banking_practitioner_qualification_certificate_56",
|
| 508 |
+
"question": "关于年金系数表的说法，错误的是____。",
|
| 509 |
+
"A": "查表法是较为简便的一种方式",
|
| 510 |
+
"B": "查表法一般只有整数年与整数百分比",
|
| 511 |
+
"C": "查表法的答案比较精确",
|
| 512 |
+
"D": "查表法一般用于大致的估算",
|
| 513 |
+
"answer": "C"
|
| 514 |
+
},
|
| 515 |
+
{
|
| 516 |
+
"id": "banking_practitioner_qualification_certificate_57",
|
| 517 |
+
"question": "理财规划师收集客户信息时，做法不正确的是____。",
|
| 518 |
+
"A": "专业理财师要做的不是纠结于自己是否会触犯客户的隐私，或者客户会不会告诉自己，而是把重心放在引导客户、了解其财务问题和涉及的其他家庭财务信息上",
|
| 519 |
+
"B": "引导客户，告诉客户为什么我们要了解这些信息，我们能通过这些信息，可以向他反馈哪些能够帮助他做好家庭财务决定的资讯",
|
| 520 |
+
"C": "在具体提问的时候，尽可能先围绕客户关心的问题，不要去问那些与其不相关的信息",
|
| 521 |
+
"D": "对客户的各方面信息作全面了解，包括隐私",
|
| 522 |
+
"answer": "D"
|
| 523 |
+
},
|
| 524 |
+
{
|
| 525 |
+
"id": "banking_practitioner_qualification_certificate_58",
|
| 526 |
+
"question": "关于关注自身礼仪和工作状态的说法，下列错误的是____。",
|
| 527 |
+
"A": "商务礼仪是在商务活动中体现相互尊重的行为准则",
|
| 528 |
+
"B": "专业理财师的工作状态在客户接触的过程中起到非常重要的作用",
|
| 529 |
+
"C": "理财师应更多地关心客户的需求",
|
| 530 |
+
"D": "告知客户理财师是以客户为中心的",
|
| 531 |
+
"answer": "D"
|
| 532 |
+
},
|
| 533 |
+
{
|
| 534 |
+
"id": "banking_practitioner_qualification_certificate_59",
|
| 535 |
+
"question": "金融市场为人们创造了丰富的金融工具和多种交易方式，为不同投资偏好的资金供给者及需求者进行多种形式的金融投资融资交易创造了便捷的条件，这是金融市场的____。",
|
| 536 |
+
"A": "财富管理功能",
|
| 537 |
+
"B": "避险功能",
|
| 538 |
+
"C": "资金融通集聚功能",
|
| 539 |
+
"D": "交易功能",
|
| 540 |
+
"answer": "C"
|
| 541 |
+
},
|
| 542 |
+
{
|
| 543 |
+
"id": "banking_practitioner_qualification_certificate_60",
|
| 544 |
+
"question": "下列关于金融市场的分类错误的是____。",
|
| 545 |
+
"A": "按照金融交易的场地和空间划分为期货市场和现货市场",
|
| 546 |
+
"B": "按照金融工具发行和流通特征划分为发行市场、流通市场",
|
| 547 |
+
"C": "按照交易期限不同，金融市场可划分为货币市场和资本市场",
|
| 548 |
+
"D": "按照融资方式划分，金融市场可分为直接融资市场和间接融资市场",
|
| 549 |
+
"answer": "A"
|
| 550 |
+
},
|
| 551 |
+
{
|
| 552 |
+
"id": "banking_practitioner_qualification_certificate_61",
|
| 553 |
+
"question": "银行理财产品要素包含的信息不包括____。",
|
| 554 |
+
"A": "产品开发主体信息",
|
| 555 |
+
"B": "产品开发客体信息",
|
| 556 |
+
"C": "产品目标客户信息",
|
| 557 |
+
"D": "产品特征信息",
|
| 558 |
+
"answer": "B"
|
| 559 |
+
},
|
| 560 |
+
{
|
| 561 |
+
"id": "banking_practitioner_qualification_certificate_62",
|
| 562 |
+
"question": "现金管理类理财产品主要投资的金融工具，不包括____。",
|
| 563 |
+
"A": "期权",
|
| 564 |
+
"B": "国债",
|
| 565 |
+
"C": "金融债",
|
| 566 |
+
"D": "中央银行票据",
|
| 567 |
+
"answer": "A"
|
| 568 |
+
},
|
| 569 |
+
{
|
| 570 |
+
"id": "banking_practitioner_qualification_certificate_63",
|
| 571 |
+
"question": "影响基金类产品收益的因素不包括____。",
|
| 572 |
+
"A": "基金所投资的对象产品",
|
| 573 |
+
"B": "基金管理人员的业务素质",
|
| 574 |
+
"C": "基金管理公司的整体业务运行情况",
|
| 575 |
+
"D": "基金托管人对基金投资运作的监督",
|
| 576 |
+
"answer": "D"
|
| 577 |
+
},
|
| 578 |
+
{
|
| 579 |
+
"id": "banking_practitioner_qualification_certificate_64",
|
| 580 |
+
"question": "现代商业银行的核心和支柱业务____。",
|
| 581 |
+
"A": "代理业务",
|
| 582 |
+
"B": "贷款业务",
|
| 583 |
+
"C": "零售业务",
|
| 584 |
+
"D": "存款业务",
|
| 585 |
+
"answer": "C"
|
| 586 |
+
},
|
| 587 |
+
{
|
| 588 |
+
"id": "banking_practitioner_qualification_certificate_65",
|
| 589 |
+
"question": "不属于客户的理财目标的准确表述的____。",
|
| 590 |
+
"A": "经济目标",
|
| 591 |
+
"B": "短暂目标",
|
| 592 |
+
"C": "人生价值目标",
|
| 593 |
+
"D": "精神追求",
|
| 594 |
+
"answer": "B"
|
| 595 |
+
},
|
| 596 |
+
{
|
| 597 |
+
"id": "banking_practitioner_qualification_certificate_66",
|
| 598 |
+
"question": "关于私人银行业务的说法错误的是____。",
|
| 599 |
+
"A": "私人银行业务的客户等级最高，服务种类最齐全",
|
| 600 |
+
"B": "私人银行业务的服务对象主要是高净值客户",
|
| 601 |
+
"C": "私人银行业务面向所有客户提供基础性服务",
|
| 602 |
+
"D": "私人银行业务的个性化服务的特色强",
|
| 603 |
+
"answer": "C"
|
| 604 |
+
},
|
| 605 |
+
{
|
| 606 |
+
"id": "banking_practitioner_qualification_certificate_67",
|
| 607 |
+
"question": "理财师的执业道德准则要求金融理财师诚实公平地提供服务，不受经济利益、关联关系和外界压力等影响，从客户利益出发，做出合理、谨慎的专业判断，公平合理地对待客户、委托人、合伙人和雇主，并公正、诚实地披露其在提供专业服务过程中遇到的利益冲突，这是哪项基本原则的要求____。",
|
| 608 |
+
"A": "遵纪守法",
|
| 609 |
+
"B": "保守秘密",
|
| 610 |
+
"C": "正直守信",
|
| 611 |
+
"D": "客观公正",
|
| 612 |
+
"answer": "D"
|
| 613 |
+
},
|
| 614 |
+
{
|
| 615 |
+
"id": "banking_practitioner_qualification_certificate_68",
|
| 616 |
+
"question": "下列对发放贷款的操作程序的排序，正确的是____。(1)按账务处理部门的要求提交审批及相关用款凭证办理提款手续。(2)有关用款审批资料按内部审批流程经有权签字人签字同意。(3)银行受理借款人提款申���书。(4)借款人按合同要求提交提款申请和其他有关资料。(5)贷款发放审查。",
|
| 617 |
+
"A": "(4)(5)(3)(2)(1)",
|
| 618 |
+
"B": "(4)(3)(5)(1)(2)",
|
| 619 |
+
"C": "(4)(3)(5)(2)(1)",
|
| 620 |
+
"D": "(5)(3)(4)(2)(1)",
|
| 621 |
+
"answer": "C"
|
| 622 |
+
},
|
| 623 |
+
{
|
| 624 |
+
"id": "banking_practitioner_qualification_certificate_69",
|
| 625 |
+
"question": "下列各项中，不属于贷款合同的制定原则的是____。",
|
| 626 |
+
"A": "不冲突原则",
|
| 627 |
+
"B": "适宜相容原则",
|
| 628 |
+
"C": "维权原则",
|
| 629 |
+
"D": "非歧视原则",
|
| 630 |
+
"answer": "D"
|
| 631 |
+
},
|
| 632 |
+
{
|
| 633 |
+
"id": "banking_practitioner_qualification_certificate_70",
|
| 634 |
+
"question": "下列不属于借款人的义务的是____。",
|
| 635 |
+
"A": "如实提供银行要求的资料(法律规定不能提供者除外)",
|
| 636 |
+
"B": "接受贷款人对其使用信贷资金情况和有关生产经营、财务核定的监督",
|
| 637 |
+
"C": "向银行的上级监管部门反映、举报有关情况",
|
| 638 |
+
"D": "按借款合同约定用途使用贷款",
|
| 639 |
+
"answer": "C"
|
| 640 |
+
},
|
| 641 |
+
{
|
| 642 |
+
"id": "banking_practitioner_qualification_certificate_71",
|
| 643 |
+
"question": "初次面谈时，银行调查人员可按照____标准原则，从有关方面集中获取客户相关信息。",
|
| 644 |
+
"A": "国际信用“4C”",
|
| 645 |
+
"B": "国际信用“5C”",
|
| 646 |
+
"C": "银行业信用",
|
| 647 |
+
"D": "贷款信用",
|
| 648 |
+
"answer": "B"
|
| 649 |
+
},
|
| 650 |
+
{
|
| 651 |
+
"id": "banking_practitioner_qualification_certificate_72",
|
| 652 |
+
"question": "下列不属于贷款合法性、合规性调查的内容的____。",
|
| 653 |
+
"A": "认定借款人的合法主体资格",
|
| 654 |
+
"B": "对借款人的借款目的进行调查",
|
| 655 |
+
"C": "考察借款人是否建立了良好的公司治理机制",
|
| 656 |
+
"D": "认定担保人的法定代表人签名的真实性和有效性",
|
| 657 |
+
"answer": "C"
|
| 658 |
+
},
|
| 659 |
+
{
|
| 660 |
+
"id": "banking_practitioner_qualification_certificate_73",
|
| 661 |
+
"question": "贷前调查中最常用、最重要的方法，同时也是在一般情况下必须采用的方法是____。",
|
| 662 |
+
"A": "现场调研",
|
| 663 |
+
"B": "搜寻调查",
|
| 664 |
+
"C": "委托调查",
|
| 665 |
+
"D": "突击检查",
|
| 666 |
+
"answer": "A"
|
| 667 |
+
},
|
| 668 |
+
{
|
| 669 |
+
"id": "banking_practitioner_qualification_certificate_74",
|
| 670 |
+
"question": "下列内容不体现与银行往来异常现象的是____。",
|
| 671 |
+
"A": "企业销售额下降，成本提高，收益减少，经营亏损",
|
| 672 |
+
"B": "对短期贷款依赖较多，要求贷款展期",
|
| 673 |
+
"C": "贷款超过了借款人的合理支付能力",
|
| 674 |
+
"D": "借款人有抽逃资金的现象，并寻求贷款",
|
| 675 |
+
"answer": "A"
|
| 676 |
+
},
|
| 677 |
+
{
|
| 678 |
+
"id": "banking_practitioner_qualification_certificate_75",
|
| 679 |
+
"question": "对于认定贷款资金违反合同约定的，银行应按合同约定对该客户采取的限制措施不包括____。",
|
| 680 |
+
"A": "降低受托支付起点金额",
|
| 681 |
+
"B": "要求划回违约支付的贷款资金",
|
| 682 |
+
"C": "停止贷款资金发放",
|
| 683 |
+
"D": "提高受托支付起点金额",
|
| 684 |
+
"answer": "D"
|
| 685 |
+
},
|
| 686 |
+
{
|
| 687 |
+
"id": "banking_practitioner_qualification_certificate_76",
|
| 688 |
+
"question": "下列属于对保证人日常管理的主要内容的是____。",
|
| 689 |
+
"A": "审查保证人的资格",
|
| 690 |
+
"B": "分析保证人的保证实力的变化",
|
| 691 |
+
"C": "了解保证人与银行的业务往来",
|
| 692 |
+
"D": "了解保证人的信用等级",
|
| 693 |
+
"answer": "B"
|
| 694 |
+
},
|
| 695 |
+
{
|
| 696 |
+
"id": "banking_practitioner_qualification_certificate_77",
|
| 697 |
+
"question": "下列各担保形式中，____是指借款人或第三人在不转移财产占有权的情况下，将财产作为债权的担保，银行持有抵押财产的担保权益，当借款人不履行借款合同时，银行有权以该财产折价或者以拍卖、变卖该财产的价款优先受偿。",
|
| 698 |
+
"A": "保证",
|
| 699 |
+
"B": "抵押",
|
| 700 |
+
"C": "质押",
|
| 701 |
+
"D": "定金",
|
| 702 |
+
"answer": "B"
|
| 703 |
+
},
|
| 704 |
+
{
|
| 705 |
+
"id": "banking_practitioner_qualification_certificate_78",
|
| 706 |
+
"question": "某抵押物市场价值为15万元，其评估值为10万元，抵押贷款率为60$\\%$，则抵押贷款额为____万元。",
|
| 707 |
+
"A": "12.6",
|
| 708 |
+
"B": "9",
|
| 709 |
+
"C": "8.6",
|
| 710 |
+
"D": "6",
|
| 711 |
+
"answer": "D"
|
| 712 |
+
},
|
| 713 |
+
{
|
| 714 |
+
"id": "banking_practitioner_qualification_certificate_79",
|
| 715 |
+
"question": "在抵押担保中，抵押物价值____所担保债权的余额部分，可以再次抵押，即抵押人可以同时或者先后就同一项财产向两个以上的债权人进行抵押。",
|
| 716 |
+
"A": "等于",
|
| 717 |
+
"B": "小于",
|
| 718 |
+
"C": "大于",
|
| 719 |
+
"D": "大于或等于",
|
| 720 |
+
"answer": "C"
|
| 721 |
+
},
|
| 722 |
+
{
|
| 723 |
+
"id": "banking_practitioner_qualification_certificate_80",
|
| 724 |
+
"question": "信贷业务政策符合性审查不包括____。",
|
| 725 |
+
"A": "借款用途是否合法合规",
|
| 726 |
+
"B": "客户准入及借款用途是否符合银行、客户、行业、产品等信贷政策",
|
| 727 |
+
"C": "借款人的信用等级评定、授信额度核定、定价、期限、支付方式等是否符合银行信贷政策制度",
|
| 728 |
+
"D": "借款人申请贷款是否履行了法律法规或公司章程规定的授权程序。",
|
| 729 |
+
"answer": "D"
|
| 730 |
+
},
|
| 731 |
+
{
|
| 732 |
+
"id": "banking_practitioner_qualification_certificate_81",
|
| 733 |
+
"question": "用于每个单独批准在一��贷款条件(收入的使用、最终到期日、还款时间安排、定价、担保等)下的贷款授信额度指____。",
|
| 734 |
+
"A": "客户信用额度",
|
| 735 |
+
"B": "集团借款企业额度",
|
| 736 |
+
"C": "单笔贷款额度",
|
| 737 |
+
"D": "承兑汇票额度",
|
| 738 |
+
"answer": "C"
|
| 739 |
+
},
|
| 740 |
+
{
|
| 741 |
+
"id": "banking_practitioner_qualification_certificate_82",
|
| 742 |
+
"question": "以下导致企业流动资产增加的因素不包括____。",
|
| 743 |
+
"A": "季节性销售增长",
|
| 744 |
+
"B": "长期销售增长",
|
| 745 |
+
"C": "资产效率下降",
|
| 746 |
+
"D": "债务重构",
|
| 747 |
+
"answer": "D"
|
| 748 |
+
},
|
| 749 |
+
{
|
| 750 |
+
"id": "banking_practitioner_qualification_certificate_83",
|
| 751 |
+
"question": "应收账款和存货周转率变化____。",
|
| 752 |
+
"A": "既可能导致短期融资需求，又可能导致长期融资需求变化",
|
| 753 |
+
"B": "只导致长期融资需求变化",
|
| 754 |
+
"C": "只导致短期融资需求变化",
|
| 755 |
+
"D": "既不可能导致短期融资需求，又不可能导致长期融资需求变化",
|
| 756 |
+
"answer": "A"
|
| 757 |
+
},
|
| 758 |
+
{
|
| 759 |
+
"id": "banking_practitioner_qualification_certificate_84",
|
| 760 |
+
"question": "某公司第一年的销售收入为100万元，销售成本比率为40$\\%$；第二年的销售收入为200万元，销售成本比率为50$\\%$，则销售成本比率的增加消耗掉了____万元的现金。",
|
| 761 |
+
"A": "60",
|
| 762 |
+
"B": "50",
|
| 763 |
+
"C": "40",
|
| 764 |
+
"D": "20",
|
| 765 |
+
"answer": "D"
|
| 766 |
+
},
|
| 767 |
+
{
|
| 768 |
+
"id": "banking_practitioner_qualification_certificate_85",
|
| 769 |
+
"question": "下列选项中，与新增流动资金贷款额度无关的内容是____。",
|
| 770 |
+
"A": "营运资金量B.借款人自有资金C.现有流动资金贷款D.平均存货余额",
|
| 771 |
+
"B": "借款人自有资金",
|
| 772 |
+
"C": "现有流动资金贷款",
|
| 773 |
+
"D": "平均存货余额",
|
| 774 |
+
"answer": "D"
|
| 775 |
+
},
|
| 776 |
+
{
|
| 777 |
+
"id": "banking_practitioner_qualification_certificate_86",
|
| 778 |
+
"question": "向人民法院申请保护债权的诉讼时效期间通常为____年。",
|
| 779 |
+
"A": "3年",
|
| 780 |
+
"B": "1年",
|
| 781 |
+
"C": "2年",
|
| 782 |
+
"D": "5年",
|
| 783 |
+
"answer": "A"
|
| 784 |
+
},
|
| 785 |
+
{
|
| 786 |
+
"id": "banking_practitioner_qualification_certificate_87",
|
| 787 |
+
"question": "____请求____给付金钱和有价证券，如果债权人和债务人没有其他债务纠纷的，可以向有管辖权的人民法院申请支付令。",
|
| 788 |
+
"A": "债权人；债务人",
|
| 789 |
+
"B": "债务人；债务人",
|
| 790 |
+
"C": "债权人；债权人",
|
| 791 |
+
"D": "债务人；债权人",
|
| 792 |
+
"answer": "A"
|
| 793 |
+
},
|
| 794 |
+
{
|
| 795 |
+
"id": "banking_practitioner_qualification_certificate_88",
|
| 796 |
+
"question": "下列不属于我国不良贷款形成原因的____。",
|
| 797 |
+
"A": "我国国有企业经营机制改革不彻底",
|
| 798 |
+
"B": "银行承担了大量的改革成本",
|
| 799 |
+
"C": "商业银行经营机制不灵活",
|
| 800 |
+
"D": "我国直接融资比重大，资本市场发展滞后，使得风险积聚到商业银行",
|
| 801 |
+
"answer": "D"
|
| 802 |
+
},
|
| 803 |
+
{
|
| 804 |
+
"id": "banking_practitioner_qualification_certificate_89",
|
| 805 |
+
"question": "关于我国银行贷款分类的核心定义，下列说法正确的是____。",
|
| 806 |
+
"A": "正常类贷款是指借款人能够严格履行合同，有充分把握偿还贷款本息的贷款",
|
| 807 |
+
"B": "关注类贷款是指尽管借款人目前有能力偿还贷款本息，但存在一些可能对偿还贷款本息产生不利影响因素的贷款",
|
| 808 |
+
"C": "次级类贷款是借款人无法足额偿还本息，即使执行抵押或担保，也肯定要造成较大损失的贷款",
|
| 809 |
+
"D": "损失类贷款是指采取所有可能的措施之后依然无法收回的贷款",
|
| 810 |
+
"answer": "B"
|
| 811 |
+
},
|
| 812 |
+
{
|
| 813 |
+
"id": "banking_practitioner_qualification_certificate_90",
|
| 814 |
+
"question": "借款人已资不抵债属于____的特征。",
|
| 815 |
+
"A": "可疑类贷款",
|
| 816 |
+
"B": "正常类贷款",
|
| 817 |
+
"C": "关注类贷款",
|
| 818 |
+
"D": "次级类贷款",
|
| 819 |
+
"answer": "A"
|
| 820 |
+
},
|
| 821 |
+
{
|
| 822 |
+
"id": "banking_practitioner_qualification_certificate_91",
|
| 823 |
+
"question": "贷款逾期是反映客户风险的客观信号，贷款逾期超过一定期限（如90天以上），至少应划分为____。",
|
| 824 |
+
"A": "关注类",
|
| 825 |
+
"B": "可疑类",
|
| 826 |
+
"C": "损失类",
|
| 827 |
+
"D": "次级类",
|
| 828 |
+
"answer": "D"
|
| 829 |
+
},
|
| 830 |
+
{
|
| 831 |
+
"id": "banking_practitioner_qualification_certificate_92",
|
| 832 |
+
"question": "借款人或债务人由于本国外汇储备不足或外汇管制等原因，无法获得所需外汇偿还其境外债务的风险是____。",
|
| 833 |
+
"A": "利率风险",
|
| 834 |
+
"B": "流动性风险",
|
| 835 |
+
"C": "信用风险",
|
| 836 |
+
"D": "转移风险",
|
| 837 |
+
"answer": "D"
|
| 838 |
+
},
|
| 839 |
+
{
|
| 840 |
+
"id": "banking_practitioner_qualification_certificate_93",
|
| 841 |
+
"question": "下列关于成本结构的说法中，错误的是____。",
|
| 842 |
+
"A": "经营杠杆越大，销售量对营业利润的影响就越大",
|
| 843 |
+
"B": "高经营杠杆行业在经济恶化时可以减少变动成本，以保证盈利水平",
|
| 844 |
+
"C": "低经营杠杆行业的变动成本占较高比例",
|
| 845 |
+
"D": "在经济增长、销售上升时，低经营杠杆行业的增长速度要比高经营杠杆行业的增长速度缓慢得多",
|
| 846 |
+
"answer": "B"
|
| 847 |
+
},
|
| 848 |
+
{
|
| 849 |
+
"id": "banking_practitioner_qualification_certificate_94",
|
| 850 |
+
"question": "以下关于速动比率表述不正确的是____。",
|
| 851 |
+
"A": "速动比率能更准确、可靠地评价借款人资产流动性及其偿还短期债务的能力",
|
| 852 |
+
"B": "一般认为速动比率为1较为合适",
|
| 853 |
+
"C": "零售业允许保持低于1的速动比率",
|
| 854 |
+
"D": "应收账款比较多的客户，速动比率应小于1",
|
| 855 |
+
"answer": "D"
|
| 856 |
+
},
|
| 857 |
+
{
|
| 858 |
+
"id": "banking_practitioner_qualification_certificate_95",
|
| 859 |
+
"question": "下列不属于公司信贷管理的原则的是____。",
|
| 860 |
+
"A": "诚信申贷原则",
|
| 861 |
+
"B": "协议承诺原则",
|
| 862 |
+
"C": "贷后管理原则",
|
| 863 |
+
"D": "贷前管理原则",
|
| 864 |
+
"answer": "D"
|
| 865 |
+
},
|
| 866 |
+
{
|
| 867 |
+
"id": "banking_practitioner_qualification_certificate_96",
|
| 868 |
+
"question": "原则上应采用贷款人受托支付方式的情形不包括____。",
|
| 869 |
+
"A": "对于流动资金贷款，贷款人与借款人新建立信贷业务关系且借款人信用状况良好",
|
| 870 |
+
"B": "对于流动资金贷款，支付对象明确且单笔支付金额较大",
|
| 871 |
+
"C": "对于固定资产贷款，单笔金额超过项目总投资的5%",
|
| 872 |
+
"D": "对于固定资产贷款，单笔金额超过500万元人民币",
|
| 873 |
+
"answer": "A"
|
| 874 |
+
},
|
| 875 |
+
{
|
| 876 |
+
"id": "banking_practitioner_qualification_certificate_97",
|
| 877 |
+
"question": "保证业务分为融资性保证和非融资性保证业务两大类，以下不属于非融资性保证业务的产品____。",
|
| 878 |
+
"A": "投标保证",
|
| 879 |
+
"B": "履约保证",
|
| 880 |
+
"C": "质量保证",
|
| 881 |
+
"D": "借款保证",
|
| 882 |
+
"answer": "D"
|
| 883 |
+
},
|
| 884 |
+
{
|
| 885 |
+
"id": "banking_practitioner_qualification_certificate_98",
|
| 886 |
+
"question": "银行业消费者在银行消费过程中，除购买银行已有风险提示类的产品而造成的损失外，其他非因自己故意或者过失而遭受人身、财产损害时，有向银行提出请求赔偿的权利，体现了银行业消费者的____。",
|
| 887 |
+
"A": "安全权",
|
| 888 |
+
"B": "依法求偿权",
|
| 889 |
+
"C": "金融隐私权",
|
| 890 |
+
"D": "受尊重权",
|
| 891 |
+
"answer": "B"
|
| 892 |
+
},
|
| 893 |
+
{
|
| 894 |
+
"id": "banking_practitioner_qualification_certificate_99",
|
| 895 |
+
"question": "创新金融产品和服务手段，不包括____。",
|
| 896 |
+
"A": "积极引导各类普惠金融服务主体借助互联网等现代信息技术手段",
|
| 897 |
+
"B": "推广创新针对小微企业、高校毕业生、农户、特殊群体以及精准扶贫对象的小额贷款",
|
| 898 |
+
"C": "鼓励金融机构运用大数据、云计算等新兴信息技术",
|
| 899 |
+
"D": "为社会提供信贷服务",
|
| 900 |
+
"answer": "D"
|
| 901 |
+
},
|
| 902 |
+
{
|
| 903 |
+
"id": "banking_practitioner_qualification_certificate_100",
|
| 904 |
+
"question": "金融机构应当遵循平等自愿、诚实守信等原则，充分尊重并自觉保障金融消费者的权利，这些权利不包括____。",
|
| 905 |
+
"A": "收益保障权",
|
| 906 |
+
"B": "知情权",
|
| 907 |
+
"C": "公平交易权",
|
| 908 |
+
"D": "受尊重权",
|
| 909 |
+
"answer": "A"
|
| 910 |
+
},
|
| 911 |
+
{
|
| 912 |
+
"id": "banking_practitioner_qualification_certificate_101",
|
| 913 |
+
"question": "欧洲银行业监管局、欧洲证券和市场监管局与欧洲保险和养老金监管局三家机构分别负责对____的微观审慎监管，统称为欧洲监管当局(ESAs)。",
|
| 914 |
+
"A": "证券、银行和保险",
|
| 915 |
+
"B": "保险、银行和证券",
|
| 916 |
+
"C": "银行、证券和保险",
|
| 917 |
+
"D": "银行、保险和证券",
|
| 918 |
+
"answer": "C"
|
| 919 |
+
},
|
| 920 |
+
{
|
| 921 |
+
"id": "banking_practitioner_qualification_certificate_102",
|
| 922 |
+
"question": "《中国人民银行法》以____的形式确立了中国人民银行作为中央银行的地位，明确了中国人民银行的职责。",
|
| 923 |
+
"A": "国家立法",
|
| 924 |
+
"B": "国家宪法",
|
| 925 |
+
"C": "国家法律",
|
| 926 |
+
"D": "国家法规",
|
| 927 |
+
"answer": "A"
|
| 928 |
+
},
|
| 929 |
+
{
|
| 930 |
+
"id": "banking_practitioner_qualification_certificate_103",
|
| 931 |
+
"question": "为了避免商业银行虚增资本，在计算资本充足率时，应对资本进行对应扣除。其中核心一级资本应当全额扣除的项目不包括____。",
|
| 932 |
+
"A": "商誉",
|
| 933 |
+
"B": "资产证券化销售利得",
|
| 934 |
+
"C": "土地使用权",
|
| 935 |
+
"D": "贷款损失准备缺口",
|
| 936 |
+
"answer": "C"
|
| 937 |
+
},
|
| 938 |
+
{
|
| 939 |
+
"id": "banking_practitioner_qualification_certificate_104",
|
| 940 |
+
"question": "中国银行业协会的维权职责不包括____。",
|
| 941 |
+
"A": "提出银行业有关政策、立法和行业规划等方面的建议",
|
| 942 |
+
"B": "组织制定行业标准、业务规范及银行业专业人员职业资格考试",
|
| 943 |
+
"C": "组织会员开展行业维权调查",
|
| 944 |
+
"D": "建立与中国银保监会等有关部门的沟通机制",
|
| 945 |
+
"answer": "B"
|
| 946 |
+
},
|
| 947 |
+
{
|
| 948 |
+
"id": "banking_practitioner_qualification_certificate_105",
|
| 949 |
+
"question": "以下关于内部控制的职责分工，说法正确的是____。",
|
| 950 |
+
"A": "业务部门是内部控制的“第二道防线”",
|
| 951 |
+
"B": "内部审计部门是内部控制的“第三道防线”",
|
| 952 |
+
"C": "内部控制管理职能部门是内部控制的“第一道防线”",
|
| 953 |
+
"D": "内控管理职能部门负责对商业银行内部控制的充分性和有效性进行审计，及时报告审计发现的问题",
|
| 954 |
+
"answer": "B"
|
| 955 |
+
},
|
| 956 |
+
{
|
| 957 |
+
"id": "banking_practitioner_qualification_certificate_106",
|
| 958 |
+
"question": "合规管理的基本机制不包括____。",
|
| 959 |
+
"A": "合规绩效考核机制与合规问责机制",
|
| 960 |
+
"B": "诚信举报机制",
|
| 961 |
+
"C": "合规培训与教育制度",
|
| 962 |
+
"D": "审核机制",
|
| 963 |
+
"answer": "D"
|
| 964 |
+
},
|
| 965 |
+
{
|
| 966 |
+
"id": "banking_practitioner_qualification_certificate_107",
|
| 967 |
+
"question": "在商业银行代理业务中，____不是由内部流程引起的操作风险。",
|
| 968 |
+
"A": "未经授权或超过权限擅自进行交易",
|
| 969 |
+
"B": "内部人员盗窃客户资料谋取私利等",
|
| 970 |
+
"C": "销售时进行不恰当的广告和不真实的宣传，错误和误导销售",
|
| 971 |
+
"D": "内外勾结编造虚假代理业务合同骗取手续费收入",
|
| 972 |
+
"answer": "D"
|
| 973 |
+
},
|
| 974 |
+
{
|
| 975 |
+
"id": "banking_practitioner_qualification_certificate_108",
|
| 976 |
+
"question": "商业银行的代理业务不包括____。",
|
| 977 |
+
"A": "代发工资",
|
| 978 |
+
"B": "代理财政性存款",
|
| 979 |
+
"C": "代理财政投资",
|
| 980 |
+
"D": "代销开放式基金",
|
| 981 |
+
"answer": "C"
|
| 982 |
+
},
|
| 983 |
+
{
|
| 984 |
+
"id": "banking_practitioner_qualification_certificate_109",
|
| 985 |
+
"question": "金融企业会计的主要特点不包括____。",
|
| 986 |
+
"A": "核算方法的独特性",
|
| 987 |
+
"B": "监督的政策性",
|
| 988 |
+
"C": "风险管理的严格性",
|
| 989 |
+
"D": "核算内容的社会性",
|
| 990 |
+
"answer": "C"
|
| 991 |
+
},
|
| 992 |
+
{
|
| 993 |
+
"id": "banking_practitioner_qualification_certificate_110",
|
| 994 |
+
"question": "下列各项中，____不符合商业银行开展金融创新活动应遵守的内容。",
|
| 995 |
+
"A": "遵守职业道德标准和专业操守",
|
| 996 |
+
"B": "完整履行尽职义务",
|
| 997 |
+
"C": "以银行利润最大化为中心",
|
| 998 |
+
"D": "充分维护金融消费者和投资者利益",
|
| 999 |
+
"answer": "C"
|
| 1000 |
+
},
|
| 1001 |
+
{
|
| 1002 |
+
"id": "banking_practitioner_qualification_certificate_111",
|
| 1003 |
+
"question": "以下不属于非银行金融机构的是____。",
|
| 1004 |
+
"A": "金融资产管理公司",
|
| 1005 |
+
"B": "信托公司",
|
| 1006 |
+
"C": "农村信用合作社",
|
| 1007 |
+
"D": "企业集团财务公司",
|
| 1008 |
+
"answer": "C"
|
| 1009 |
+
},
|
| 1010 |
+
{
|
| 1011 |
+
"id": "banking_practitioner_qualification_certificate_112",
|
| 1012 |
+
"question": "财务公司的基本定位不包括____。",
|
| 1013 |
+
"A": "通过作为内部银行的金融机构地位，提高企业集团内部资金融通的效率，最大限度地降低财务费用",
|
| 1014 |
+
"B": "通过作为内部银行的金融机构地位，提供企业集团内部资金融通的效率，最大程度的提高经济效益",
|
| 1015 |
+
"C": "利用自身金融机构在信息、资金等方面的优势，为成员单位提供全方位的顾问服务",
|
| 1016 |
+
"D": "紧紧围绕成员单位业务和产品，促进成员单位业务的拓展和产品的销售",
|
| 1017 |
+
"answer": "B"
|
| 1018 |
+
},
|
| 1019 |
+
{
|
| 1020 |
+
"id": "banking_practitioner_qualification_certificate_113",
|
| 1021 |
+
"question": "下列关于信托业务的分类，说法错误的是____。",
|
| 1022 |
+
"A": "根据信托财产形态的不同，可以分为资金信托和财产信托",
|
| 1023 |
+
"B": "根据委托人人数的不同，可以分为单一信托和集合信托",
|
| 1024 |
+
"C": "根据受托人职责的不同，可以分为主动管理信托和被动管理信托",
|
| 1025 |
+
"D": "根据财产分配方式的不同，可以分为融资类信托和投资类信托",
|
| 1026 |
+
"answer": "D"
|
| 1027 |
+
},
|
| 1028 |
+
{
|
| 1029 |
+
"id": "banking_practitioner_qualification_certificate_114",
|
| 1030 |
+
"question": "当中央银行进行下列货币政策操作时，能够引起货币供应量减少的是____。",
|
| 1031 |
+
"A": "中央银行买进债券",
|
| 1032 |
+
"B": "降低法定存款准备金率",
|
| 1033 |
+
"C": "降低再贴现率",
|
| 1034 |
+
"D": "提高法定存款准备金率",
|
| 1035 |
+
"answer": "D"
|
| 1036 |
+
},
|
| 1037 |
+
{
|
| 1038 |
+
"id": "banking_practitioner_qualification_certificate_115",
|
| 1039 |
+
"question": "下列政策不属于扩张性财政政策的是____。",
|
| 1040 |
+
"A": "财政支出规模的扩大",
|
| 1041 |
+
"B": "提高税率，增加税收",
|
| 1042 |
+
"C": "在财政支出规模不变的情况下，扩大社会总需求",
|
| 1043 |
+
"D": "增加民间的可支配收入",
|
| 1044 |
+
"answer": "B"
|
| 1045 |
+
}
|
| 1046 |
+
]
|
fineval/json/central_banking/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "central_banking_0",
|
| 4 |
+
"question": "我国目前的金融体系采取的是下面哪种模式____。",
|
| 5 |
+
"A": "分业经营、分业监管",
|
| 6 |
+
"B": "分业经营、混业监管",
|
| 7 |
+
"C": "混业经营、分业监管",
|
| 8 |
+
"D": "混业经营、混业监管",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "central_banking_1",
|
| 13 |
+
"question": "从中央银行制度看，美国联邦储备体系属于____。",
|
| 14 |
+
"A": "单一中央银行制度",
|
| 15 |
+
"B": "复合中央银行制度",
|
| 16 |
+
"C": "跨国中央银行制度",
|
| 17 |
+
"D": "准中央银行制度",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "central_banking_2",
|
| 22 |
+
"question": "根据国际上公认的看法，一国的偿债率（当年还本付息额占当年商品与劳务出口收入的比率）一般不应超过____。",
|
| 23 |
+
"A": "100%",
|
| 24 |
+
"B": "50%",
|
| 25 |
+
"C": "20%",
|
| 26 |
+
"D": "8%",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "central_banking_3",
|
| 31 |
+
"question": "在信托业务的风险负担上，信托存款的风险全部由____承担，而委托贷款与投资的主要风险由____承担。",
|
| 32 |
+
"A": "受托人、委托方",
|
| 33 |
+
"B": "委托方、受托方",
|
| 34 |
+
"C": "中介人、委托方",
|
| 35 |
+
"D": "担保方、委托方",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "central_banking_4",
|
| 40 |
+
"question": "单纯地从物价和货币购买力的关系看，物价指数上升25$\\%$，则货币购买力____。",
|
| 41 |
+
"A": "上升20%",
|
| 42 |
+
"B": "下降20%",
|
| 43 |
+
"C": "上升25%",
|
| 44 |
+
"D": "下降25%",
|
| 45 |
+
"answer": "B"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/central_banking/val.json
ADDED
|
@@ -0,0 +1,254 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "central_banking_0",
|
| 4 |
+
"question": "以下哪一项不是中央银行遵循公开性原则的目的____。",
|
| 5 |
+
"A": "有利于公共监督中央银行",
|
| 6 |
+
"B": "有利于增强货币政策的告示效应",
|
| 7 |
+
"C": "向社会提供金融信息",
|
| 8 |
+
"D": "提高中央银行的权威性",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "central_banking_1",
|
| 13 |
+
"question": "以下各项中不是中央银行存款业务特点的是____。",
|
| 14 |
+
"A": "强制性",
|
| 15 |
+
"B": "有偿性",
|
| 16 |
+
"C": "自愿性",
|
| 17 |
+
"D": "特殊性",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "central_banking_2",
|
| 22 |
+
"question": "在我国，____不需要向中国人民银行交存存款准备金。",
|
| 23 |
+
"A": "财务公司",
|
| 24 |
+
"B": "信用合作社",
|
| 25 |
+
"C": "金融租赁公司",
|
| 26 |
+
"D": "证券公司",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "central_banking_3",
|
| 31 |
+
"question": "以下各项中，____不是香港的港币发行银行。",
|
| 32 |
+
"A": "标准渣打银行",
|
| 33 |
+
"B": "中国银行",
|
| 34 |
+
"C": "嘉华银行",
|
| 35 |
+
"D": "汇丰银行",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "central_banking_4",
|
| 40 |
+
"question": "目前，中国人民银行规定中国公民和外国人出入境时，每人每次携带的人民币限额为____元。",
|
| 41 |
+
"A": "5000",
|
| 42 |
+
"B": "6000",
|
| 43 |
+
"C": "8000",
|
| 44 |
+
"D": "20000",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "central_banking_5",
|
| 49 |
+
"question": "通过影响商业银行放款能力来发挥作用的工具是____。",
|
| 50 |
+
"A": "公开市场业务",
|
| 51 |
+
"B": "再贴现率",
|
| 52 |
+
"C": "流动性比率",
|
| 53 |
+
"D": "存款准备率",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "central_banking_6",
|
| 58 |
+
"question": "中央银行常用的清算方式有____。",
|
| 59 |
+
"A": "全额实时结算",
|
| 60 |
+
"B": "小额定时结算",
|
| 61 |
+
"C": "净额批量",
|
| 62 |
+
"D": "以上全是",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "central_banking_7",
|
| 67 |
+
"question": "目前，中国人民银行买卖证券操作目标主要是____。",
|
| 68 |
+
"A": "货币市场利率",
|
| 69 |
+
"B": "国债价格",
|
| 70 |
+
"C": "基础货币",
|
| 71 |
+
"D": "央行票据规模",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "central_banking_8",
|
| 76 |
+
"question": "外汇储备构成中，风险性较大的是____。",
|
| 77 |
+
"A": "黄金",
|
| 78 |
+
"B": "外汇资产",
|
| 79 |
+
"C": "特别提款权",
|
| 80 |
+
"D": "在IMF的头寸",
|
| 81 |
+
"answer": "B"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "central_banking_9",
|
| 85 |
+
"question": "支付系统对各金融机构的每笔转账业务进行一一对应结算是指何种结算方式____。",
|
| 86 |
+
"A": "净额结算",
|
| 87 |
+
"B": "全额结算",
|
| 88 |
+
"C": "定时结算",
|
| 89 |
+
"D": "实时结算",
|
| 90 |
+
"answer": "B"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "central_banking_10",
|
| 94 |
+
"question": "CHIPS系统的结算币种是____。",
|
| 95 |
+
"A": "日元",
|
| 96 |
+
"B": "英镑",
|
| 97 |
+
"C": "欧元",
|
| 98 |
+
"D": "美元",
|
| 99 |
+
"answer": "D"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "central_banking_11",
|
| 103 |
+
"question": "1999年1月1日启动的跨国界大额欧元支付系统是____。",
|
| 104 |
+
"A": "EBA",
|
| 105 |
+
"B": "EAF",
|
| 106 |
+
"C": "CHAPS",
|
| 107 |
+
"D": "TARGET",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "central_banking_12",
|
| 112 |
+
"question": "在支付过程中，因一方拒绝或无力清偿债务而使另一方或其他当事者蒙受损失的可能性被称为____。",
|
| 113 |
+
"A": "信用风险",
|
| 114 |
+
"B": "流动性风险",
|
| 115 |
+
"C": "系统风险",
|
| 116 |
+
"D": "法律风险",
|
| 117 |
+
"answer": "A"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "central_banking_13",
|
| 121 |
+
"question": "关于中央银行会计报表的编制要求表述正确的是____。",
|
| 122 |
+
"A": "数字必须真实、正确",
|
| 123 |
+
"B": "内容必须完整",
|
| 124 |
+
"C": "编报必须及时",
|
| 125 |
+
"D": "以上表述均正确",
|
| 126 |
+
"answer": "D"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "central_banking_14",
|
| 130 |
+
"question": "关于我国货币统计表述正确的是____。",
|
| 131 |
+
"A": "单独编制货币供应量统计表和基础货币统计表等。",
|
| 132 |
+
"B": "根据国际货币基金组织的《货币与金融统计手册》的相关要求并结合我国实际情况，编制货币概览和银行概览。",
|
| 133 |
+
"C": "采取两种并行的方式：其一，单独编制货币供应量统计表和基础货币统计表等；其二，根据国际货币基金组织的《货币与金融统计手册》的相关要求并结合我国实际情况，编制货币概览和银行概览。",
|
| 134 |
+
"D": "以上表述都不正确。",
|
| 135 |
+
"answer": "C"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "central_banking_15",
|
| 139 |
+
"question": "将汇总的货币当局资产负债表与汇总的存款货币机构的资产负债表合并可以编制出____。",
|
| 140 |
+
"A": "货币概览",
|
| 141 |
+
"B": "金融概览",
|
| 142 |
+
"C": "银行概览",
|
| 143 |
+
"D": "国际收支平衡表",
|
| 144 |
+
"answer": "A"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "central_banking_16",
|
| 148 |
+
"question": "从存量角度记录居民与非居民之间发生的金融资产与负债状况，并以期初存量、本期交易、其他变化、期末存量等统计指标反映金融资产的变动的报表是指____。",
|
| 149 |
+
"A": "国际收支平衡表",
|
| 150 |
+
"B": "国际投资头寸表",
|
| 151 |
+
"C": "银行概览",
|
| 152 |
+
"D": "货币概览",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "central_banking_17",
|
| 157 |
+
"question": "YF＝要素净收入，TR＝净转移，则国内生产总值(GDP)、国民生产总值(GNP)之间关系正确的是____。",
|
| 158 |
+
"A": "GNP＝GDP",
|
| 159 |
+
"B": "GDP＝GNP＋TR",
|
| 160 |
+
"C": "GNP=GDP＋TR",
|
| 161 |
+
"D": "GNP＝GDP＋YF",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "central_banking_18",
|
| 166 |
+
"question": "分析政府部门财政状况的方法除了总差额，还有____。",
|
| 167 |
+
"A": "经常性收支差额",
|
| 168 |
+
"B": "基本差额",
|
| 169 |
+
"C": "贸易差额",
|
| 170 |
+
"D": "经常项目差额",
|
| 171 |
+
"answer": "A"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "central_banking_19",
|
| 175 |
+
"question": "就统计的范围而言，正确表达了货币账户三个层次间的关系的是____。",
|
| 176 |
+
"A": "金融概览>货币当局资产负债表>货币概览",
|
| 177 |
+
"B": "金融概览>货币概览>货币当局资产负债表",
|
| 178 |
+
"C": "货币概览>货币当局资产负债表>金融概览",
|
| 179 |
+
"D": "货币概览>金融概览>货币当局资产负债表",
|
| 180 |
+
"answer": "B"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "central_banking_20",
|
| 184 |
+
"question": "资金流量账户是一个矩阵，行为交易内容、列为交易部门。每行和每列的交易量之和为____。",
|
| 185 |
+
"A": "零",
|
| 186 |
+
"B": "大于零",
|
| 187 |
+
"C": "小于零",
|
| 188 |
+
"D": "不确定",
|
| 189 |
+
"answer": "A"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "central_banking_21",
|
| 193 |
+
"question": "关于货币政策有效性问题存在较大的理论分歧，但从理论演变过程来看，其认识经历了____的演变。",
|
| 194 |
+
"A": "无效—有效—无效",
|
| 195 |
+
"B": "有效—无效—有效",
|
| 196 |
+
"C": "无效—有效",
|
| 197 |
+
"D": "有效—无效",
|
| 198 |
+
"answer": "B"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "central_banking_22",
|
| 202 |
+
"question": "____是货币政策的首要目标。",
|
| 203 |
+
"A": "经济增长",
|
| 204 |
+
"B": "充分就业",
|
| 205 |
+
"C": "币值稳定",
|
| 206 |
+
"D": "国际收支平衡",
|
| 207 |
+
"answer": "C"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "central_banking_23",
|
| 211 |
+
"question": "以下不是可供选择的中介指标的是____。",
|
| 212 |
+
"A": "货币供给量",
|
| 213 |
+
"B": "利率",
|
| 214 |
+
"C": "准备金",
|
| 215 |
+
"D": "汇率",
|
| 216 |
+
"answer": "C"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "central_banking_24",
|
| 220 |
+
"question": "利率作为货币政策的中介指标，以下____不是其特点。",
|
| 221 |
+
"A": "不易将政策性效果与非政策性效果相混淆",
|
| 222 |
+
"B": "能够表现货币与信用供求状况的相对变化",
|
| 223 |
+
"C": "数据易于及时收集获得",
|
| 224 |
+
"D": "作用力大，影响面广，与货币政策诸目标间的相关性高",
|
| 225 |
+
"answer": "A"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "central_banking_25",
|
| 229 |
+
"question": "假设一个经济中流通中现金有20亿元，存款有100亿元，准备金有30亿元，法定存款准备金率是2那么经济中商业银行持有超额存款准备金和货币乘数分别是____。",
|
| 230 |
+
"A": "10亿元和3",
|
| 231 |
+
"B": "20亿元和4",
|
| 232 |
+
"C": "10亿元和2",
|
| 233 |
+
"D": "10亿元和4",
|
| 234 |
+
"answer": "D"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "central_banking_26",
|
| 238 |
+
"question": "根据中国人民银行发布的《货币政策执行报告》2011年9月末，广义货币供给M余额为78.7万亿元同比增长13.0$\\%$，以下不属于M的是____。",
|
| 239 |
+
"A": "现金",
|
| 240 |
+
"B": "活期存款",
|
| 241 |
+
"C": "定期存款",
|
| 242 |
+
"D": "银行准备金",
|
| 243 |
+
"answer": "D"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "central_banking_27",
|
| 247 |
+
"question": "根据“蒙代尔政策搭配理论”,当一国国际收支出现顺差、国内通货膨胀严重时,合理的政策选择为____。",
|
| 248 |
+
"A": "扩张性货币政策和紧缩性财政政策",
|
| 249 |
+
"B": "扩张性财政货币政策和货币升值",
|
| 250 |
+
"C": "紧缩性财政货币政策和货币贬值",
|
| 251 |
+
"D": "紧缩性货币政策和扩张性财政政策",
|
| 252 |
+
"answer": "A"
|
| 253 |
+
}
|
| 254 |
+
]
|
fineval/json/certified_management_accountant/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
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|
|
|
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|
|
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|
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|
|
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|
|
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|
|
|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "certified_management_accountant_0",
|
| 4 |
+
"question": "规划、预算编制与预测在管理会计中的主要目的是____。",
|
| 5 |
+
"A": "确定公司的市场定位",
|
| 6 |
+
"B": "评估员工绩效",
|
| 7 |
+
"C": "确定投资策略",
|
| 8 |
+
"D": "辅助管理决策",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "certified_management_accountant_1",
|
| 13 |
+
"question": "使用累积平均时间方法和90$\\%$学习率，如果生产第一件产品需要5小时，则生产四件产品需要多长时间____。",
|
| 14 |
+
"A": "20小时",
|
| 15 |
+
"B": "18小时",
|
| 16 |
+
"C": "17.6小时",
|
| 17 |
+
"D": "16.2小时",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "certified_management_accountant_2",
|
| 22 |
+
"question": "在投资决策中，现金流量分析的主要作用是____。",
|
| 23 |
+
"A": "评估投资项目的持续盈利能力",
|
| 24 |
+
"B": "测算投资项目的回收期",
|
| 25 |
+
"C": "评估投资项目的风险",
|
| 26 |
+
"D": "估计投资项目的现金流量",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "certified_management_accountant_3",
|
| 31 |
+
"question": "Chassen公司是一家饼干和曲奇生产商，6月份该公司的单位成本信息如下所示：变动制造成本 5.00，变动营销成本 3.50，固定制造成本 2.00，\t固定营销成本 4.00，6月份公司共生产了100000单位产品，其中有10000单位产品仍保留在期末存货中。Chassen公司采用先进先出(FIFO)存货计价法，这10000单位产品是月底唯一的成品存货。采用全部吸收成本法，Chassen公司的成品存货价值应为____。",
|
| 32 |
+
"A": "50000",
|
| 33 |
+
"B": "70000",
|
| 34 |
+
"C": "85000",
|
| 35 |
+
"D": "145000",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "certified_management_accountant_4",
|
| 40 |
+
"question": "Devlin公司发行在外的普通股为250000股，每股面值10元。在当前年度，Devlin公司的支付现金股利为每股3.50元，公司的每股收益为4.80元。公司股票的市价为每股34元。则公司的市盈率为____。",
|
| 41 |
+
"A": "2.08",
|
| 42 |
+
"B": "2.85",
|
| 43 |
+
"C": "7.08",
|
| 44 |
+
"D": "9.71",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/certified_management_accountant/val.json
ADDED
|
@@ -0,0 +1,164 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "certified_management_accountant_0",
|
| 4 |
+
"question": "FrasierProducts公司一直保持每年10$\\%$的增长速度，并预期这一增长率仍会延续，公司预计下一年度的每股收益为4.00元。该公司的股利支付率为35$\\%$，贝塔值为1.25。如果无风险利率为7$\\%$，市场回报率为15$\\%$，则该公司普通股的期望现行市值为多少____。",
|
| 5 |
+
"A": "14元",
|
| 6 |
+
"B": "16元",
|
| 7 |
+
"C": "20元",
|
| 8 |
+
"D": "28元",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "certified_management_accountant_1",
|
| 13 |
+
"question": "通过持有另一种金融工具的相反头寸来降低投资风险的技术称作____。",
|
| 14 |
+
"A": "投机",
|
| 15 |
+
"B": "套利",
|
| 16 |
+
"C": "对冲",
|
| 17 |
+
"D": "多样化",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "certified_management_accountant_2",
|
| 22 |
+
"question": "由不同行业有限数目股票组成的投资组合，其相关系数和回报变动性最符合以下哪项陈述____。",
|
| 23 |
+
"A": "相关系数较低，投资组合的回报变动性较低",
|
| 24 |
+
"B": "相关系数较低，投资组合的回报变动性较高",
|
| 25 |
+
"C": "相关系数较高，投资组合的回报变动性较高",
|
| 26 |
+
"D": "相关系数较高，投资组合的回报变动性较低",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "certified_management_accountant_3",
|
| 31 |
+
"question": "如果公司的目标是最小化投资组合风险，则最优战略包含____。",
|
| 32 |
+
"A": "低贝塔值且回报高度相关的投资",
|
| 33 |
+
"B": "高贝塔值且回报相关性较低的投资",
|
| 34 |
+
"C": "高贝塔值的多样化投资",
|
| 35 |
+
"D": "低贝塔值的多样化投资",
|
| 36 |
+
"answer": "D"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "certified_management_accountant_4",
|
| 40 |
+
"question": "Williams是一名会计职员，其年收入为35000。Williams决定辞去现在的工作并参加为期一年的全日制MBA项目。假设Williams在这一年内不会从事任何全职工作或兼职工作。他全年的学费、书本费、生活费和其他花费共计25000。根据以上信息，Williams的MBA学习的年度总经济成本为____。",
|
| 41 |
+
"A": "10000",
|
| 42 |
+
"B": "35000",
|
| 43 |
+
"C": "25000",
|
| 44 |
+
"D": "60000",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "certified_management_accountant_5",
|
| 49 |
+
"question": "Capital公司已决定终止某种产品的生产，该产品原本通过四年前购置的一台机器进行生产，该机器的购置成本为70000。该机器当前的账面价值为30000。由于市场上目前可用的机器在技术上已得到改进，因此Capital公司现存的这台机器已没有任何残值。该公司正在评估与新产品的生产相关的各个因素。工程人员建议，现存的这台机器可用于生产新产品。与生产新产品相关的其他成本包括材料成本20000以及人工成本5000。忽略所得税，则与生产或不生产新产品的决策相关的成本为____。",
|
| 50 |
+
"A": "25000",
|
| 51 |
+
"B": "30000",
|
| 52 |
+
"C": "55000",
|
| 53 |
+
"D": "95000",
|
| 54 |
+
"answer": "A"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "certified_management_accountant_6",
|
| 58 |
+
"question": "Playtime玩具公司预计来年将会销售200000件洋娃娃。期初库存为12000件，期末目标的库存量为15000件。每件洋娃娃需要从外部供应商采购一双（2只）鞋子。期初的鞋子库存为20000只，期末目标的库存量为18000只。请问下一年中公司将要采购多少只鞋子____。",
|
| 59 |
+
"A": "396000",
|
| 60 |
+
"B": "398000",
|
| 61 |
+
"C": "402000",
|
| 62 |
+
"D": "404000",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "certified_management_accountant_7",
|
| 67 |
+
"question": "以下哪项不能有效解释美国跨国公司进行的国际扩张____。",
|
| 68 |
+
"A": "获得新的原材料来源",
|
| 69 |
+
"B": "寻找额外的产品销售区域",
|
| 70 |
+
"C": "保护本国市场免于遭受外国厂商的竞争",
|
| 71 |
+
"D": "最小化生产成本",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "certified_management_accountant_8",
|
| 76 |
+
"question": "Mcfadden公司在过去几年的装运费用如下：固定成本16000元，平均每次装载量15磅，每磅成本50元，公司下一年的预算数据如下所示：装运件数8000，销售订单数量800，装运次数800，销售总金额1200000元，总运量（磅）9600。请问公司下一年度的装运成本的预算额应该是多少____。",
|
| 77 |
+
"A": "20000",
|
| 78 |
+
"B": "16000",
|
| 79 |
+
"C": "4800",
|
| 80 |
+
"D": "20800",
|
| 81 |
+
"answer": "D"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "certified_management_accountant_9",
|
| 85 |
+
"question": "关于在资本预算编制中采用回收期法，以下哪项陈述不对____。",
|
| 86 |
+
"A": "大致地量度了项目风险",
|
| 87 |
+
"B": "考虑到了货币时间价值",
|
| 88 |
+
"C": "未区分现金流入的类型",
|
| 89 |
+
"D": "揭示了投资的盈亏平衡点",
|
| 90 |
+
"answer": "B"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "certified_management_accountant_10",
|
| 94 |
+
"question": "以下哪项能最好地描述资本分配合理化____。",
|
| 95 |
+
"A": "在相对基础上比较未来现金流的现值与初始投资",
|
| 96 |
+
"B": "投资方案的限额约束，从而导致公司不能接受所有净现值为正的项目",
|
| 97 |
+
"C": "在主观确立的临界点的基础上设定的资本预算接受标准",
|
| 98 |
+
"D": "当某个项目依赖于或取决于另一个项目时，所釆用的资本预算接受标准",
|
| 99 |
+
"answer": "B"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "certified_management_accountant_11",
|
| 103 |
+
"question": "在使用公司资本成本作为贴现率来评估资本项目时，主要应注意什么____。",
|
| 104 |
+
"A": "评估结果一般会拒绝高风险项目",
|
| 105 |
+
"B": "资本成本可能需要进行风险调整",
|
| 106 |
+
"C": "低风险项目更有利",
|
| 107 |
+
"D": "机会成本会遭到扭曲",
|
| 108 |
+
"answer": "B"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "certified_management_accountant_12",
|
| 112 |
+
"question": "Manoli礼品店销售毛利率维持在35$\\%$，且每个月月末的库存量都要维持在下个月预期销量的30$\\%$。第四季度的预计销售额情况如下：10月份42000，11月份58000，12月份74000。请问该礼品店在11月份应该购进多少商品____。",
|
| 113 |
+
"A": "51220",
|
| 114 |
+
"B": "52130",
|
| 115 |
+
"C": "62800",
|
| 116 |
+
"D": "40820",
|
| 117 |
+
"answer": "D"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "certified_management_accountant_13",
|
| 121 |
+
"question": "以下哪种行动最可能导致在伊斯兰教国家获得业务____。",
|
| 122 |
+
"A": "雇用伊斯兰教徒为员工",
|
| 123 |
+
"B": "按伊斯兰教的道德观行事",
|
| 124 |
+
"C": "在伊斯兰教国家拥有财产",
|
| 125 |
+
"D": "皈依伊斯兰教信仰",
|
| 126 |
+
"answer": "B"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "certified_management_accountant_14",
|
| 130 |
+
"question": "Swam公司是一家男士便裤的制造商。公司想在期末持有20000码布料。期初布料预计为25000码。预计生产供销售的产品所用布料为90000码。请计算该期公司需要采购多少码的布料____。",
|
| 131 |
+
"A": "90000",
|
| 132 |
+
"B": "95000",
|
| 133 |
+
"C": "135000",
|
| 134 |
+
"D": "85000",
|
| 135 |
+
"answer": "D"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "certified_management_accountant_15",
|
| 139 |
+
"question": "公司管理层负责打造职业道德文化，管理层可以釆取以下行动，除了____。",
|
| 140 |
+
"A": "确认并正式记录组织的价值观",
|
| 141 |
+
"B": "界定行为原则",
|
| 142 |
+
"C": "设立披露揭发渠道",
|
| 143 |
+
"D": "制定价值观与职业道德或行为规范",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "certified_management_accountant_16",
|
| 148 |
+
"question": "Granite公司销售的产品都是采取赊销的方式，采用这样的收款模式：销售当月回款60$\\%$，售后第一个月收回25$\\%$，售后第二个月回款15$\\%$。收不回的账款少之又少，微不足道。在销售当月支付的顾客，将会得到2$\\%$的销售折扣。如果1-4月份的销售额分别为220000，200000，280000，260000。请问公司5月1日的应收账款余额将会是多少____。",
|
| 149 |
+
"A": "107210",
|
| 150 |
+
"B": "143920",
|
| 151 |
+
"C": "204000",
|
| 152 |
+
"D": "146000",
|
| 153 |
+
"answer": "D"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "certified_management_accountant_17",
|
| 157 |
+
"question": "在期末，以下哪项（内部）模拟财务报表被最后制定____。",
|
| 158 |
+
"A": "模拟损益表",
|
| 159 |
+
"B": "模拟股东权益表",
|
| 160 |
+
"C": "模拟现金预算",
|
| 161 |
+
"D": "模拟资产负债表",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
}
|
| 164 |
+
]
|
fineval/json/certified_practising_accountant/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "certified_practising_accountant_0",
|
| 4 |
+
"question": "在考虑企业所得税但不考虑个人所得税的情况下，下列关于资本结构有税MM理论的说法中，错误的是____。",
|
| 5 |
+
"A": "财务杠杆越大，企业价值越大",
|
| 6 |
+
"B": "财务杠杆越大，企业利息抵税现值越大",
|
| 7 |
+
"C": "财务杠杆越大，企业权益资本成本越高",
|
| 8 |
+
"D": "财务杠杆越大，企业加权平均资本成本越高",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "certified_practising_accountant_1",
|
| 13 |
+
"question": "太奇公司一家从事饮料生产的外资企业，该公司的薪酬结构由基本工资、奖金、津贴和福利构成，其薪酬水平是国内饮料行业平均薪酬的3倍左右。太奇公司采取的薪酬水平策略是____。",
|
| 14 |
+
"A": "领先型策略",
|
| 15 |
+
"B": "匹配型策略",
|
| 16 |
+
"C": "拖后型策略",
|
| 17 |
+
"D": "混合型策略",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "certified_practising_accountant_2",
|
| 22 |
+
"question": "知立公司是一家致力于游戏软件研发的创新型企业，该公司通过组织授权和培训，帮助每一个员工去挑战自己和团队成长的极限，成就其对事业的追求。下列各项中，属于知立公司作为创新型组织组成要素的是____。",
|
| 23 |
+
"A": "有效的团队合作",
|
| 24 |
+
"B": "合适的组织结构",
|
| 25 |
+
"C": "全员参与创新",
|
| 26 |
+
"D": "关键个体",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "certified_practising_accountant_3",
|
| 31 |
+
"question": "出国访学的甲回国后，发现邻居乙的房屋外墙摇摇欲坠，随时可能倒向自己的房屋，更发现乙存在擅自入住自己房屋、在自己房屋门口随意倾倒垃圾、毁坏自己房屋门窗等不当行为，遂向乙提出若干请求。根据基本民事法律制度的规定，下列请求权中，适用诉讼时效的是____。",
|
| 32 |
+
"A": "请求乙加固其随时可能倒塌的房屋外墙",
|
| 33 |
+
"B": "请求乙返还房屋",
|
| 34 |
+
"C": "请求乙停止在自己房屋门口倾倒垃圾",
|
| 35 |
+
"D": "请求乙赔偿毁坏的门窗损失",
|
| 36 |
+
"answer": "D"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "certified_practising_accountant_4",
|
| 40 |
+
"question": "下列各项中，不属于审计的前提条件的是____。",
|
| 41 |
+
"A": "管理层向注册会计师提供必要的工作条件",
|
| 42 |
+
"B": "存在可接受的财务报告编制基础",
|
| 43 |
+
"C": "管理层认可并理解其对财务报表承担的责任",
|
| 44 |
+
"D": "管理层愿意接受非无保留意见的审计报告",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/certified_practising_accountant/val.json
ADDED
|
@@ -0,0 +1,308 @@
|
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|
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|
|
|
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|
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|
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|
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|
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|
|
|
|
|
|
|
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|
|
|
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|
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|
|
|
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|
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|
|
|
|
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|
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|
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|
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|
|
|
|
|
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|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
|
|
|
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|
|
|
|
|
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|
|
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|
|
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|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
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|
|
|
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|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
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|
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|
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|
|
|
|
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|
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|
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|
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|
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|
|
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|
|
|
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|
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|
|
|
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|
|
|
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|
|
|
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|
|
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|
|
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|
|
|
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|
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|
|
|
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|
|
|
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|
|
|
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|
|
|
|
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|
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|
|
|
|
|
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|
|
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|
|
|
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|
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|
|
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|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "certified_practising_accountant_0",
|
| 4 |
+
"question": "下列各项中，通常不影响询证函回函的可靠性的是____。",
|
| 5 |
+
"A": "回函的及时性",
|
| 6 |
+
"B": "询证函发出及收回的控制情况",
|
| 7 |
+
"C": "回函中包含的限制条款",
|
| 8 |
+
"D": "被询证者的客观性",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "certified_practising_accountant_1",
|
| 13 |
+
"question": "下列有关统计抽样和非统计抽样的共同点的说法中，错误的是____。",
|
| 14 |
+
"A": "统计抽样和非统计抽样都能客观计量抽样风险",
|
| 15 |
+
"B": "统计抽样和非统计抽样都难以量化非抽样风险",
|
| 16 |
+
"C": "统计抽样和非统计抽样都需要注册会计师运用职业判断",
|
| 17 |
+
"D": "如果设计得当，非统计抽样能够提供与统计抽样同样有效的结果",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "certified_practising_accountant_2",
|
| 22 |
+
"question": "在运用审计抽样实施控制测试时，下列各项中，与样本规模同向变动的是____。",
|
| 23 |
+
"A": "总体规模",
|
| 24 |
+
"B": "可容忍偏差率",
|
| 25 |
+
"C": "预计总体偏差率",
|
| 26 |
+
"D": "可接受的信赖过度风险",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "certified_practising_accountant_3",
|
| 31 |
+
"question": "下列有关注册会计师了解被审计单位性质的说法中，错误的是____。",
|
| 32 |
+
"A": "了解被审计单位筹资活动，有助于注册会计师评估被审计单位在融资方面的压力，并进一步考虑被审计单位在可预见未来的持续经营能力",
|
| 33 |
+
"B": "了解被审计单位所有权结构，有助于注册会计师识别关联方关系并了解被审计单位的决策过程",
|
| 34 |
+
"C": "了解被审计单位治理结构，有助于注册会计师关注被审计单位在经营策略和方向上的重大变化",
|
| 35 |
+
"D": "了解被审计单位经营活动，有助于注册会计师识别预期在财务报表中反映的主要交易类别、重要账户余额和列报",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "certified_practising_accountant_4",
|
| 40 |
+
"question": "下列各项重大错报风险中，注册会计师应当评估为特别风险的是____。",
|
| 41 |
+
"A": "与关联方交易相关的重大错报风险",
|
| 42 |
+
"B": "与具有高度估计不确定性的会计估计相关的重大错报风险",
|
| 43 |
+
"C": "与管理层挪用货币资金相关的重大错报风险",
|
| 44 |
+
"D": "与重大资产余额相关的重大错报风险",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "certified_practising_accountant_5",
|
| 49 |
+
"question": "下列各项中，注册会计师应当以书面形式与治理层沟通的是____。",
|
| 50 |
+
"A": "注册会计师识别出的值得关注的内部控制缺陷",
|
| 51 |
+
"B": "注册会计师识别出的可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况",
|
| 52 |
+
"C": "被审计单位管理层对注册会计师执行审计工作的范围施加的限制",
|
| 53 |
+
"D": "注册会计师识别出的管理层未向注册会计师披露的重大关联方交易",
|
| 54 |
+
"answer": "A"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "certified_practising_accountant_6",
|
| 58 |
+
"question": "下列有关控制测试和实质性程序的说法中，错误的是____。",
|
| 59 |
+
"A": "无论是否实施控制测试，注册会计师均应当对所有重大类别交易、账户余额和披露实施实质性程序",
|
| 60 |
+
"B": "如果认为仅通过实施实质性程序无法获取认定层次的充分、适当的审计证据，注册会计师应当实施控制测试",
|
| 61 |
+
"C": "注册会计师可以针对同一交易同时实施控制测试和实质性程序，以实现双重目的",
|
| 62 |
+
"D": "注册会计师应当针对特别风险同时实施控制测试和实质性程序",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "certified_practising_accountant_7",
|
| 67 |
+
"question": "相对于执行本期财务报表审计的注册会计师而言，下列各方中，不属于前任注册会计师的是____。",
|
| 68 |
+
"A": "接受委托对本期财务报表执行审计但未完成审计工作的其他会计师事务所的注册会计师",
|
| 69 |
+
"B": "对上期财务报表执行审计的其他会计师事务所的注册会计师",
|
| 70 |
+
"C": "对上期财务报表执行审阅的其他会计师事务所的注册会计师",
|
| 71 |
+
"D": "接受委托对本期财务报表执行审计并已出具审计报告的其他会计事务所的注册会计师",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "certified_practising_accountant_8",
|
| 76 |
+
"question": "下列有关财务报表层次重大错报风险的说法中，错误的是____。",
|
| 77 |
+
"A": "财务报表层次重大错报风险增大了认定层次发生重大错报的可能性",
|
| 78 |
+
"B": "财务报表层次重大错报风险可能影响多项认定",
|
| 79 |
+
"C": "财务报表层次重大错报风险通常与控制环境有关",
|
| 80 |
+
"D": "财务报表层次重大错报风险的评估结果直接有助于确定认定层次上实施的进—步审计程序的性质、时间安排和范围",
|
| 81 |
+
"answer": "D"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "certified_practising_accountant_9",
|
| 85 |
+
"question": "在执行首次审计业务时，下列各项审计程序中，通常无法为��初余额提供审计证据的是____。",
|
| 86 |
+
"A": "阅读被审计单位近期财务报表",
|
| 87 |
+
"B": "检查上期期末余额是否已正确结转至本期",
|
| 88 |
+
"C": "查阅前任注册会计师的审计工作底稿",
|
| 89 |
+
"D": "对本期发生额和期末余额实施实质性程序",
|
| 90 |
+
"answer": "D"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "certified_practising_accountant_10",
|
| 94 |
+
"question": "下列有关注册会计师在财务报表审计中与舞弊相关的责任的说法中，错误的是____。",
|
| 95 |
+
"A": "当已获取的证据表明存在或可能存在舞弊时，除非认为该事项不重要，注册会计师应当及时提请适当层级的管理层关注该事项",
|
| 96 |
+
"B": "如果识别出舞弊或怀疑存在舞弊，注册会计师应当确定是否有责任向被审计单位以外的适当机构报告",
|
| 97 |
+
"C": "注册会计师有责任对财务报表整体是否不存在由于舞弊或错误导致的重大错报获取合理保证",
|
| 98 |
+
"D": "注册会计师应当评价识别出的由于舞弊导致的错报对管理层声明可靠性的影响",
|
| 99 |
+
"answer": "A"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "certified_practising_accountant_11",
|
| 103 |
+
"question": "下列有关注册会计师在执行财务报表审计时对法律法规的考虑的说法中，错误的是____。",
|
| 104 |
+
"A": "如果怀疑被审计单位存在违反法律法规行为，除非法律法规禁止，注册会计师应当就此与适当层级的管理层和治理层进行讨论",
|
| 105 |
+
"B": "针对通常对决定财务报表重大金额和披露有直接影响的法律法规，注册会计师的责任是实施特定的审计程序，以识别可能对财务报表产生重大影响的违反这些法律法规的行为",
|
| 106 |
+
"C": "如果识别出或怀疑被审计单位存在违反法律法规行为，注册会计师应当考虑是否有责任向被审计单位以外的适当机构报告",
|
| 107 |
+
"D": "注册会计师没有责任防止被审计单位的违反法律法规行为，也不能期望其发现所有的违反法律法规行为",
|
| 108 |
+
"answer": "B"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "certified_practising_accountant_12",
|
| 112 |
+
"question": "在确定是否需要利用注册会计师的专家的工作时，下列各项因素中，注册会计师通常无须考虑的是____。",
|
| 113 |
+
"A": "管理层在编制财务报表时是否利用了管理层的专家的工作",
|
| 114 |
+
"B": "审计事项的性质和重要性",
|
| 115 |
+
"C": "可能对专家的客观性产生不利影响的利益和关系",
|
| 116 |
+
"D": "应对识别出的风险的预期程序的性质",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "certified_practising_accountant_13",
|
| 121 |
+
"question": "下列有关注册会计师复核上期财务报表中会计估计的结果的说法中，错误的是____。",
|
| 122 |
+
"A": "复核的目的不是质疑上期依据当时可获得的信息而作出的判断",
|
| 123 |
+
"B": "会计估计的结果与上期财务报表中已确认金额的差异不必然表明上期财务报表存在错报",
|
| 124 |
+
"C": "复核上期财务报表中会计估计的结果通常不能提供有关会计估计流程有效性的信息",
|
| 125 |
+
"D": "在确定复核的性质和范围时，注册会计师应当考虑会计估计的性质",
|
| 126 |
+
"answer": "C"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "certified_practising_accountant_14",
|
| 130 |
+
"question": "现行证券交易印花税收入在中央政府与地方政府之间划分的比例是____。",
|
| 131 |
+
"A": "100%归中央政府",
|
| 132 |
+
"B": "100%归地方政府",
|
| 133 |
+
"C": "中央政府与地方政府各分享 50%",
|
| 134 |
+
"D": "中央政府分享 97%，地方政府分享 3%",
|
| 135 |
+
"answer": "A"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "certified_practising_accountant_15",
|
| 139 |
+
"question": "增值税一般纳税人发生的下列应税行为中，适用 6$\\%$税率计征增值税的是____。",
|
| 140 |
+
"A": "提供建筑施工服务",
|
| 141 |
+
"B": "销售非现场制作食品",
|
| 142 |
+
"C": "出租 2020 年新购入的房产",
|
| 143 |
+
"D": "通过省级土地行政主管部门设立的交易平台转让补充耕地指标",
|
| 144 |
+
"answer": "D"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "certified_practising_accountant_16",
|
| 148 |
+
"question": "下列增值税应税服务项目中，应按照“租赁服务”计征增值税的是____。",
|
| 149 |
+
"A": "融资性售后回租",
|
| 150 |
+
"B": "写字楼广告位出租",
|
| 151 |
+
"C": "航空运输的湿租业务",
|
| 152 |
+
"D": "提供会议场地及配套服务",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "certified_practising_accountant_17",
|
| 157 |
+
"question": "下列产品中，在计算缴纳消费税时准许扣除外购应税消费品已纳消费税的是____。",
|
| 158 |
+
"A": "外购已税烟丝连续生产的卷烟",
|
| 159 |
+
"B": "外购已税游艇生产的应税游艇",
|
| 160 |
+
"C": "外购已税溶剂油生产的应税涂料",
|
| 161 |
+
"D": "外购已税摩托车生产的应税摩托车",
|
| 162 |
+
"answer": "A"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "certified_practising_accountant_18",
|
| 166 |
+
"question": "下列产品中，属千消费税征税范围的是____。",
|
| 167 |
+
"A": "果啤",
|
| 168 |
+
"B": "高尔夫车",
|
| 169 |
+
"C": "变压器油",
|
| 170 |
+
"D": "洗发香波",
|
| 171 |
+
"answer": "A"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "certified_practising_accountant_19",
|
| 175 |
+
"question": "某公司 2019 年从业人数 130 人，资产总额 2000 万元，年度应纳税所得额 210 万元，则该公司当年应纳企业所得税是____。",
|
| 176 |
+
"A": "10.5 万元",
|
| 177 |
+
"B": "16 万元",
|
| 178 |
+
"C": "42 万元",
|
| 179 |
+
"D": "52.5 万元",
|
| 180 |
+
"answer": "B"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "certified_practising_accountant_20",
|
| 184 |
+
"question": "某企业成立千 2019 年 5 月，其财务人员于 2020 年 4 月向聘请的注册会计师咨询可享受企业所得税优惠政策的小型微利企业认定标准。财务人员的下列表述中，符合税法规定的是____。",
|
| 185 |
+
"A": "小型微利企业优惠政策可适用于限制性行业",
|
| 186 |
+
"B": "小型微利企业资产总额指标按企业全年的季度平均值确定",
|
| 187 |
+
"C": "计算小型微利企业从事人数指标时不包括企业接受的劳务派遣人数",
|
| 188 |
+
"D": "年度中间开业的小型微利企业从下一实际经营期开始确定相关指标",
|
| 189 |
+
"answer": "B"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "certified_practising_accountant_21",
|
| 193 |
+
"question": "个人取得的下列利息收入中，应缴纳个人所得税的是____。",
|
| 194 |
+
"A": "财政部发行国债的利息",
|
| 195 |
+
"B": "个人教育储蓄存款的利息",
|
| 196 |
+
"C": "企业发行公司债券的利息",
|
| 197 |
+
"D": "国家发行金融债券的利息",
|
| 198 |
+
"answer": "C"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "certified_practising_accountant_22",
|
| 202 |
+
"question": "居民个人取得的下列所得中，在计缴个人所得税时可享受专项附加扣除的是____。",
|
| 203 |
+
"A": "综合所得",
|
| 204 |
+
"B": "偶然所得",
|
| 205 |
+
"C": "财产租赁所得",
|
| 206 |
+
"D": "财产转让所得",
|
| 207 |
+
"answer": "A"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "certified_practising_accountant_23",
|
| 211 |
+
"question": "下列关于城市维护建设税税务处理的表述中，符合税法规定的是____。",
|
| 212 |
+
"A": "纳税人违反增值税法规定被加收的滞纳金应计入城市维护建设税的计税依据",
|
| 213 |
+
"B": "海关进口产品代征的增值税应同时代征城市维护建设税",
|
| 214 |
+
"C": "退还出口产品增值税时应同时退还已缴纳的城市维护建设税",
|
| 215 |
+
"D": "实行增值税期末留抵退税的纳税人，准予从城市维护建设税的计税依据中扣除退还的增值税税额",
|
| 216 |
+
"answer": "D"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "certified_practising_accountant_24",
|
| 220 |
+
"question": "因纳税义务人违反规定而造成的少征关税，海关可以自纳税义务人缴纳税款或者货物、物品放行之日起的一定期限内追征。这一期限是____。",
|
| 221 |
+
"A": "1 年",
|
| 222 |
+
"B": "3 年",
|
| 223 |
+
"C": "5 年",
|
| 224 |
+
"D": "10 年",
|
| 225 |
+
"answer": "B"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "certified_practising_accountant_25",
|
| 229 |
+
"question": "在以成交价格估价方法确定进口货物完税价格时，下列各项费用应计入完税价格的是____。",
|
| 230 |
+
"A": "由买方负担的购货佣金",
|
| 231 |
+
"B": "在进口货物价款中单独列明的设备进口后发生的维修费",
|
| 232 |
+
"C": "在进口货物价款中单独列明的设备进口后发生的保修费用",
|
| 233 |
+
"D": "在进口货物价款中单独列明的在境内复制进口货物而支付的费用",
|
| 234 |
+
"answer": "C"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "certified_practising_accountant_26",
|
| 238 |
+
"question": "下列开采资源的情形中，依法免征资源税的是____。",
|
| 239 |
+
"A": "开采稠油",
|
| 240 |
+
"B": "开采页岩气",
|
| 241 |
+
"C": "从衰竭期矿山开采的矿产品",
|
| 242 |
+
"D": "煤炭开采企业因安全生产需要抽采的煤层气",
|
| 243 |
+
"answer": "D"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "certified_practising_accountant_27",
|
| 247 |
+
"question": "下列关于城镇土地使用税征收方法的表述中，符合税法规定的是____。",
|
| 248 |
+
"A": "按月计算缴纳",
|
| 249 |
+
"B": "按季计算缴纳",
|
| 250 |
+
"C": "按年计算、分期缴纳",
|
| 251 |
+
"D": "按半年计算、分期缴纳",
|
| 252 |
+
"answer": "C"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "certified_practising_accountant_28",
|
| 256 |
+
"question": "下列房屋及建筑物中，属于房产税征税范围的是____。",
|
| 257 |
+
"A": "加油站的遮阳棚",
|
| 258 |
+
"B": "农村的居住用房",
|
| 259 |
+
"C": "位于市区的经营性用房",
|
| 260 |
+
"D": "建在室外的露天游泳池",
|
| 261 |
+
"answer": "C"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "certified_practising_accountant_29",
|
| 265 |
+
"question": ".居民甲将一套价值为 100 万元的一居室住房与居民乙交换成一套两居室住房，支付给乙换房差价款 50 万元，当地契税税率为 4$\\%$。则甲应缴纳的契税是____。",
|
| 266 |
+
"A": "0 万元",
|
| 267 |
+
"B": "2 万元",
|
| 268 |
+
"C": "4 万元",
|
| 269 |
+
"D": "6 万元",
|
| 270 |
+
"answer": "B"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "certified_practising_accountant_30",
|
| 274 |
+
"question": ".下列行为中，属于土地增值税征税范围的是____。",
|
| 275 |
+
"A": "企业间的房屋置换",
|
| 276 |
+
"B": "某人将自有房产无偿赠与子女",
|
| 277 |
+
"C": "某人将自有的一套闲置住房出租",
|
| 278 |
+
"D": "某企业通过福利机构将一套房产无偿赠与养老院",
|
| 279 |
+
"answer": "A"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "certified_practising_accountant_31",
|
| 283 |
+
"question": "下列车船中，免征车船税的是____。",
|
| 284 |
+
"A": "洒水车",
|
| 285 |
+
"B": "非机动驳船",
|
| 286 |
+
"C": "纯天然气动力船舶",
|
| 287 |
+
"D": "双燃料轻型商用车",
|
| 288 |
+
"answer": "C"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "certified_practising_accountant_32",
|
| 292 |
+
"question": "货物运输合同计征印花税的计税依据是____。",
|
| 293 |
+
"A": "运费收入",
|
| 294 |
+
"B": "运费收入加保险费",
|
| 295 |
+
"C": "运费收入加装卸费",
|
| 296 |
+
"D": "运费收入加所运货物金额",
|
| 297 |
+
"answer": "A"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "certified_practising_accountant_33",
|
| 301 |
+
"question": "预约定价安排中确定关联交易利润水平应采取的方法是____。",
|
| 302 |
+
"A": "中位值法",
|
| 303 |
+
"B": "四分位法",
|
| 304 |
+
"C": "八分位法",
|
| 305 |
+
"D": "百分位法",
|
| 306 |
+
"answer": "B"
|
| 307 |
+
}
|
| 308 |
+
]
|
fineval/json/china_actuary/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
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|
|
|
|
|
|
|
|
|
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|
|
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|
|
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|
|
|
|
|
|
|
|
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|
|
|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "china_actuary_0",
|
| 4 |
+
"question": "在资本资产定价模型中，对于同一条有效边界，投资者甲的偏好无差异曲线比投资者乙的偏好无差异曲线斜率要陡，那么投资者甲的最优组合一定____。",
|
| 5 |
+
"A": "比投资者乙的最优投资组合好",
|
| 6 |
+
"B": "不如投资者乙的最优投资组合好",
|
| 7 |
+
"C": "位于投资者乙的最优投资组合的右边",
|
| 8 |
+
"D": "位于投资者乙的最优投资组合的左边",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "china_actuary_1",
|
| 13 |
+
"question": "已知某地区新生婴儿的寿命随机变量在(0, 100)上服从均匀分布，则该地区新生婴儿将在(55, 81)之间死亡的概率为____。",
|
| 14 |
+
"A": "0.26",
|
| 15 |
+
"B": "0.34",
|
| 16 |
+
"C": "0.55",
|
| 17 |
+
"D": "0.74",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "china_actuary_2",
|
| 22 |
+
"question": "某保单每月赔款次数可看做均值未知的泊松分布。已知如果前一个月没有赔案发生时，未来一个月的预期赔案次数的参数估计为1/30；如果前两个月没有赔案发生时，未来一个月的预期赔案次数的参数估计为1/55。如果前三个月没有赔案发生时，未来一个月的预期赔案次数的参数估计为____。",
|
| 23 |
+
"A": "1/70",
|
| 24 |
+
"B": "1/75",
|
| 25 |
+
"C": "1/80",
|
| 26 |
+
"D": "1/85",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "china_actuary_3",
|
| 31 |
+
"question": "某企业年初所有者权益160万元，本年度实现净利润300万元，以资本公积转增资本50万元，提取盈余公积30万元，向投资者分配现金利润20万元。假设不考虑其他因素，该企业年末所有者权益为____。",
|
| 32 |
+
"A": "360万元",
|
| 33 |
+
"B": "410万元",
|
| 34 |
+
"C": "440万元",
|
| 35 |
+
"D": "460万元",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "china_actuary_4",
|
| 40 |
+
"question": "考虑三张一年期的保单A，B，C，保费都为1000元。保单A在2009年6月1日签单，保单B在2008年7月1日签单，保单C在2007年6月10日签单。在2009年12月31日，利用七十八法则计算未到期责任准备金，结果为____。",
|
| 41 |
+
"A": "小于200",
|
| 42 |
+
"B": "大于等于200，小于250",
|
| 43 |
+
"C": "大于等于250，小于300",
|
| 44 |
+
"D": "大于等于300，小于350",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/china_actuary/val.json
ADDED
|
@@ -0,0 +1,335 @@
|
|
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|
|
|
|
|
|
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|
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|
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|
|
|
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|
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|
|
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|
|
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|
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|
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|
|
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|
|
|
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|
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|
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|
|
|
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|
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|
|
|
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|
|
|
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|
|
|
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|
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|
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|
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|
|
|
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|
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|
|
|
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|
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|
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|
|
|
|
|
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|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
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|
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|
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|
|
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|
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|
|
|
|
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|
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|
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|
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|
|
|
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|
|
|
|
|
|
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|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "china_actuary_0",
|
| 4 |
+
"question": "张先生辞去月薪1000元的工作，取出自有存款100000元(月息1$\\%$)，办一家独资企业，如果不考虑商业风险，则张先生自办企业按月计算的机会成本是____元。",
|
| 5 |
+
"A": "2000",
|
| 6 |
+
"B": "10000",
|
| 7 |
+
"C": "1000",
|
| 8 |
+
"D": "101000",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "china_actuary_1",
|
| 13 |
+
"question": "按照蛛网原理，若供给曲线和需求曲线均为直线，则发散型摆动的条件是____(此处斜率值均指其绝对值)。",
|
| 14 |
+
"A": "供给曲线的斜率大于需求曲线的斜率",
|
| 15 |
+
"B": "供给曲线的斜率小于需求曲线的斜率",
|
| 16 |
+
"C": "供给曲线的斜率等于需求曲线的斜率",
|
| 17 |
+
"D": "以上都不正确",
|
| 18 |
+
"answer": "B"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "china_actuary_2",
|
| 22 |
+
"question": "一般而言，对两种商品形成的无差异曲线不具有以下哪种特征____。",
|
| 23 |
+
"A": "向下倾斜",
|
| 24 |
+
"B": "消费者更偏好离原点远的无差异曲线",
|
| 25 |
+
"C": "决不交叉",
|
| 26 |
+
"D": "沿着同一条无差异曲线移动，各点边际效用相等",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "china_actuary_3",
|
| 31 |
+
"question": "当产出增加时LAC曲线下降，可能是因为____。",
|
| 32 |
+
"A": "规模的经济性",
|
| 33 |
+
"B": "规模的不经济性",
|
| 34 |
+
"C": "收益递减规律的作用",
|
| 35 |
+
"D": "替代效应的作用",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "china_actuary_4",
|
| 40 |
+
"question": "如果甲行业的利率高于乙行业的利率，则____。",
|
| 41 |
+
"A": "甲行业的资本供给应该比乙行业的资本供给更缺乏弹性",
|
| 42 |
+
"B": "甲行业的资本供给将逐渐减少，而乙行业的资本供给逐渐增加，直到利率相等为止",
|
| 43 |
+
"C": "甲行业的资本供给将逐渐增加，而乙行业的资本供给逐渐减少，直到利率相等为止",
|
| 44 |
+
"D": "甲行业的资本供给应该比乙行业的资本供给更富有弹性",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "china_actuary_5",
|
| 49 |
+
"question": "局部均衡的分析方法适合估计____变化的影响，但不适合估计____变化的影响。",
|
| 50 |
+
"A": "酒类税；公司所得税",
|
| 51 |
+
"B": "酒类税；香烟税",
|
| 52 |
+
"C": "公司所得税；酒类税",
|
| 53 |
+
"D": "公司所得税；香烟税",
|
| 54 |
+
"answer": "A"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "china_actuary_6",
|
| 58 |
+
"question": "已知：C＝3000亿元，I＝800亿元，G＝960亿元，X＝200亿元，M＝160亿元，折旧＝400亿元，则下列正确的是____。",
|
| 59 |
+
"A": "净投资＝800亿元",
|
| 60 |
+
"B": "NDP＝4000亿元",
|
| 61 |
+
"C": "净出口＝30亿元",
|
| 62 |
+
"D": "GDP＝4800亿元",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "china_actuary_7",
|
| 67 |
+
"question": "根据理性预期的总供给函数，只要中央银行公开宣布提高货币增长率，则____。",
|
| 68 |
+
"A": "失业率和通货膨胀率会上升",
|
| 69 |
+
"B": "失业率不变，通货膨胀率上升",
|
| 70 |
+
"C": "失业率和通货膨胀率都不发生变化",
|
| 71 |
+
"D": "失业率上升，通货膨胀率不一定上升",
|
| 72 |
+
"answer": "B"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "china_actuary_8",
|
| 76 |
+
"question": "下列关于投资需求的说法，错误的是____。",
|
| 77 |
+
"A": "投资需求一般包括固定投资需求、住宅投资需求和存货投资需求",
|
| 78 |
+
"B": "固定投资是指对固定资本存量的充实和对目标的资本存量的调整",
|
| 79 |
+
"C": "住宅的需求曲线D是一条向右下方倾斜的曲线",
|
| 80 |
+
"D": "投资需求一般与利率成同向的相关关系",
|
| 81 |
+
"answer": "D"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "china_actuary_9",
|
| 85 |
+
"question": "根据哈罗德分析，如果实际的经济增长率大于有保证的经济增长率，经济将____。",
|
| 86 |
+
"A": "稳定增长",
|
| 87 |
+
"B": "持续萧条",
|
| 88 |
+
"C": "长期膨胀",
|
| 89 |
+
"D": "不确定",
|
| 90 |
+
"answer": "C"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "china_actuary_10",
|
| 94 |
+
"question": "以下中央银行行为中，体现其“银行的银行”职能的是____。",
|
| 95 |
+
"A": "代理国库",
|
| 96 |
+
"B": "对政府提供贷款",
|
| 97 |
+
"C": "集中商业银行现金准备",
|
| 98 |
+
"D": "发行货币",
|
| 99 |
+
"answer": "C"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "china_actuary_11",
|
| 103 |
+
"question": "已知条件(1)$i=0.02$；(2)$p_{50}=0.98$；(3)$A_{51}-A_{50}=0.004$；(4)$^2A_{51}-^2A_{50}=0.005$，Z为离散型保险保额为1的现值随机变量，计算当$x＝51$时，$Var(Z)$等于____。",
|
| 104 |
+
"A": "0.055",
|
| 105 |
+
"B": "0.06",
|
| 106 |
+
"C": "0.065",
|
| 107 |
+
"D": "0.26",
|
| 108 |
+
"answer": "A"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "china_actuary_12",
|
| 112 |
+
"question": "已知$\\alpha(12)=1.000281$, $\\beta(12)=0.46811951$, $\\alpha_{65}=9.89693$,假设死亡均匀分布。计算(65)退休每月期初1000的终生年金精算现值为____。",
|
| 113 |
+
"A": "113179",
|
| 114 |
+
"B": "113189",
|
| 115 |
+
"C": "113199",
|
| 116 |
+
"D": "113209",
|
| 117 |
+
"answer": "A"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "china_actuary_13",
|
| 121 |
+
"question": "考虑保额为10000元的全离散式终身寿险。用$\\pi$表示该保单的年缴保费，$L(\\pi)$表示该保单签发时的保险人亏损随机变量，其中投保年龄为25岁，且$A_{25}=0.19$，$d=0.05$。则当$L(\\pi_{a})$的均值为0时，保费$\\pi_{a}$等于____。",
|
| 122 |
+
"A": "117.28",
|
| 123 |
+
"B": "135.75",
|
| 124 |
+
"C": "135.79",
|
| 125 |
+
"D": "136.7",
|
| 126 |
+
"answer": "A"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "china_actuary_14",
|
| 130 |
+
"question": "给定条件，$1000_t\\bar{V}(\\bar{A}_{x})=100$；$1000\\overline{P}(\\overline{A}_{x})=10.50$;$\\delta=0.03$,计算$\\overline{a}_{x+t}$=____。",
|
| 131 |
+
"A": "21",
|
| 132 |
+
"B": "22",
|
| 133 |
+
"C": "25",
|
| 134 |
+
"D": "26",
|
| 135 |
+
"answer": "B"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "china_actuary_15",
|
| 139 |
+
"question": "假设某险种每份保单金额的概率密度函数为：$f(b)=200b^{-3}(b>10)$，其中$b$的单位是千元。若已知$a=25$, $f=0.15$, $c=12$，则保单费率$R(\\sqrt{200})$等于____。",
|
| 140 |
+
"A": "20",
|
| 141 |
+
"B": "30.12",
|
| 142 |
+
"C": "35.76",
|
| 143 |
+
"D": "39.25",
|
| 144 |
+
"answer": "B"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "china_actuary_16",
|
| 148 |
+
"question": "如下关于$(x)$的生存函数为：$s(x)=\\begin{cases}1-\\frac{x}{100},&0\\le{x}<100\\\\\\quad0,&x\\ge100\\end{cases}$设(45)与(50)的未来生存时间相互独立，则状态(45: 50)在此后5~10年之间终止的概率为____。",
|
| 149 |
+
"A": "4/55",
|
| 150 |
+
"B": "9/55",
|
| 151 |
+
"C": "7/55",
|
| 152 |
+
"D": "8/55",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "china_actuary_17",
|
| 157 |
+
"question": "对于一个双风险模型，已知：$\\mu_{x+t}^{(1)}=\\frac{k}{50-t}$, $0\\leq{t}<50$， $\\mu_{x+t}^{(2)}=\\frac{1}{50-t}$, $0\\leq{t}<50$， $h(2|{T}={t})=0.5$,$0\\leq{t}<50$。则$g(20)$等于____。",
|
| 158 |
+
"A": "0.012",
|
| 159 |
+
"B": "0.024",
|
| 160 |
+
"C": "0.036",
|
| 161 |
+
"D": "0.048",
|
| 162 |
+
"answer": "B"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "china_actuary_18",
|
| 166 |
+
"question": "某养老金计划为职工提供养老金如下：当服务期低于30年的，则每服务1年每月给付养老金$b_1=30$元；超过30年工龄的部分，每服务一年每月给付养老金$b_2=40$元。王女士现年30岁，25岁开始工作，则其60岁退休时的养老金年收入为____元。",
|
| 167 |
+
"A": "12600",
|
| 168 |
+
"B": "13200",
|
| 169 |
+
"C": "14600",
|
| 170 |
+
"D": "15000",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "china_actuary_19",
|
| 175 |
+
"question": "某公司成功推出新产品的概率是20$\\%$，则200个新产品推出的过程中成功个数的标准差为____，假设服从二项分布。",
|
| 176 |
+
"A": "1.3654",
|
| 177 |
+
"B": "4.8596",
|
| 178 |
+
"C": "5.6569",
|
| 179 |
+
"D": "9.6569",
|
| 180 |
+
"answer": "C"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "china_actuary_20",
|
| 184 |
+
"question": "现已利用Box-Muller方法产生了标准正态分布随机数0.8082，需生成模拟随机利率的随机数$Y=\\sqrt{X}$，$X$服从参数为$\\mu=5$,$\\sigma^{2}=4$的对数正态分布则得到的随机数为____。",
|
| 185 |
+
"A": "27.34",
|
| 186 |
+
"B": "31.34",
|
| 187 |
+
"C": "41.34",
|
| 188 |
+
"D": "51.34",
|
| 189 |
+
"answer": "A"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "china_actuary_21",
|
| 193 |
+
"question": "假设每一个风险单位的纯保费是175元，固定费用是12.5元，可变费用的比例是17.5$\\%$，而预期利润附加率是5$\\%$，则每一个风险单位的毛保费为____。",
|
| 194 |
+
"A": "203.54",
|
| 195 |
+
"B": "241.94",
|
| 196 |
+
"C": "268.4",
|
| 197 |
+
"D": "378.15",
|
| 198 |
+
"answer": "B"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "china_actuary_22",
|
| 202 |
+
"question": "已知：(1)赔款额$X$满足：${E[X\\mid{u}]=u$, $Var[X\\mid{u}]=500}$；(2)随机变量$u$的期望为1000，方差为50；(3)前三起赔案的赔款额分别为：750，1075，2000；用Bühlmann信度方法估计下一赔案的预期赔款额为____。",
|
| 203 |
+
"A": "1025",
|
| 204 |
+
"B": "1063",
|
| 205 |
+
"C": "1115",
|
| 206 |
+
"D": "1181",
|
| 207 |
+
"answer": "B"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "china_actuary_23",
|
| 211 |
+
"question": "给定下面的逐年进展因子：$f_{0-1}=1.41$, $f_{1-2}=1.22$, $f_{2-3}=1.16$, $f_{3-4}=1.08$, $f_{4,\\infty}=1.04$，已知在评估日2010年12月31日，2009事故年的已赚保费为1000000元，期望赔付率为0.6，用B-F法计算2009事故年的未决赔款准备金为____。",
|
| 212 |
+
"A": "小于230000",
|
| 213 |
+
"B": "大于等于230000，小于270000",
|
| 214 |
+
"C": "大于等于270000，小于310000",
|
| 215 |
+
"D": "大于等于310000，小于340000",
|
| 216 |
+
"answer": "A"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "china_actuary_24",
|
| 220 |
+
"question": "原保险人与再保险人签订溢额再保险合同，原保险人对每一风险单位的自留额为60万元，再保险人的分保额是240万元。现在发生以下赔案：风险A的保险金额为50万元，赔款30万元；风险B的保险金额为180万元，赔款90万元；风险C的保险金额为300万元，赔款120万元。则再保险人在上述赔案中应支付的赔款分别为____万元。",
|
| 221 |
+
"A": "0，30，60",
|
| 222 |
+
"B": "30，60，96",
|
| 223 |
+
"C": "0，60，90",
|
| 224 |
+
"D": "0，60，96",
|
| 225 |
+
"answer": "D"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "china_actuary_25",
|
| 229 |
+
"question": "我国现行的《企业会计准则》包括基本准则、具体准则和准则指南。在基本准则所规范的内容当中，不包括____。",
|
| 230 |
+
"A": "会计目标",
|
| 231 |
+
"B": "财务报表列报",
|
| 232 |
+
"C": "会计假设",
|
| 233 |
+
"D": "会计信息质量要求",
|
| 234 |
+
"answer": "B"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "china_actuary_26",
|
| 238 |
+
"question": "会计目标在保险行业的特殊性体现在____。",
|
| 239 |
+
"A": "财务报告目标侧重于对偿付能力的检测",
|
| 240 |
+
"B": "财务报告目标侧重于满足非特定会计信息使用者的决策需要",
|
| 241 |
+
"C": "会计信息需要满足社会��众判断企业是否履行社会责任的需要",
|
| 242 |
+
"D": "会计要为企业内部管理当局提供有助于进行计划、控制和制定决策的会计信息",
|
| 243 |
+
"answer": "A"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "china_actuary_27",
|
| 247 |
+
"question": "某公司在财产清查中盘盈9成新的设备一台，公司同类设备于1年前购买时的单价为10万元，预计使用5年。按当前市场条件，重新购买该设备需支付12万元。公司以重置成本将该设备入账，入账金额为____。",
|
| 248 |
+
"A": "80000元",
|
| 249 |
+
"B": "90000元",
|
| 250 |
+
"C": "108000元",
|
| 251 |
+
"D": "100000元",
|
| 252 |
+
"answer": "C"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "china_actuary_28",
|
| 256 |
+
"question": "A公司购入机器设备一台，发票价为100000元，机器设备已验收入库但货款尚未支付，该项经济业务对A公司会计等式产生的影响是____。",
|
| 257 |
+
"A": "资产与负债同时增加",
|
| 258 |
+
"B": "收入与负债同时增加",
|
| 259 |
+
"C": "所有者权益和费用同时增加",
|
| 260 |
+
"D": "负债与费用同时增加",
|
| 261 |
+
"answer": "A"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "china_actuary_29",
|
| 265 |
+
"question": "某企业月初有短期借款50万元，本月向银行借入短期借款20万元，以银行存款偿还短期借款25万元，则月末“短期借款”账户的余额为____万元。",
|
| 266 |
+
"A": "借方45",
|
| 267 |
+
"B": "贷方45",
|
| 268 |
+
"C": "借方25",
|
| 269 |
+
"D": "贷方25",
|
| 270 |
+
"answer": "B"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "china_actuary_30",
|
| 274 |
+
"question": "某企业“应收账款”科目月末借方金额30000元，其中，“应收A公司账款”明细科目借方金额35000元，“应收B公司账款”明细科目贷方金额5000元；“预收账款”科目月末借方金额30000元，其中，“预收甲工厂账款”明细科目借方金额50000元，“预收乙工厂账款”明细科目贷方金额20000元。则该企业月末资产负债表中“应收账款”项目的金额为____元。",
|
| 275 |
+
"A": "30000",
|
| 276 |
+
"B": "60000",
|
| 277 |
+
"C": "80000",
|
| 278 |
+
"D": "85000",
|
| 279 |
+
"answer": "D"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "china_actuary_31",
|
| 283 |
+
"question": "某企业月初有短期借款50万元，本月向银行借入短期借款20万元，以银行存款偿还短期借款25万元，则月末“短期借款”账户的余额为____万元。",
|
| 284 |
+
"A": "借方45",
|
| 285 |
+
"B": "贷方45",
|
| 286 |
+
"C": "借方25",
|
| 287 |
+
"D": "贷方25",
|
| 288 |
+
"answer": "B"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "china_actuary_32",
|
| 292 |
+
"question": "“提取未决赔款准备金”账户本月借方发生额反映的是____。",
|
| 293 |
+
"A": "保险公司本月确定支付的赔偿金额",
|
| 294 |
+
"B": "本月应计提的未决赔款准备金超过“未决赔款准备金”科目余额的部分",
|
| 295 |
+
"C": "本月应计提的未决赔款准备金小于“未决赔款准备金”科目余额的部分",
|
| 296 |
+
"D": "月末结转“本年利润”科目的金额",
|
| 297 |
+
"answer": "B"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "china_actuary_33",
|
| 301 |
+
"question": "经营活动现金流量可以用不同方法在现金流量表中列报，其中以净利润为起算点并以现金流量表附注形式予以披露的方法是____。",
|
| 302 |
+
"A": "直接法",
|
| 303 |
+
"B": "工作底稿法",
|
| 304 |
+
"C": "间接法",
|
| 305 |
+
"D": "T型账户法",
|
| 306 |
+
"answer": "C"
|
| 307 |
+
},
|
| 308 |
+
{
|
| 309 |
+
"id": "china_actuary_34",
|
| 310 |
+
"question": "2010年，A公司从银行取得借款15000元，存入银行；通过发行普通股取得现金10000元；同时，A公司支付到期的现金股利25000元。A公司2010年现金流量表中“筹资活动产生的现金流量净额”项目的金额为____。",
|
| 311 |
+
"A": "0元",
|
| 312 |
+
"B": "25000元",
|
| 313 |
+
"C": "-25000元",
|
| 314 |
+
"D": "50000元",
|
| 315 |
+
"answer": "A"
|
| 316 |
+
},
|
| 317 |
+
{
|
| 318 |
+
"id": "china_actuary_35",
|
| 319 |
+
"question": "A公司2010年实现净利润150000元，支付优先股股利30000元，发行在外的股数为70000股，其中10000股为优先股，普通股每股派发现金股利0.50元，A公司的每股收益为____。",
|
| 320 |
+
"A": "0.2",
|
| 321 |
+
"B": "0.5",
|
| 322 |
+
"C": "2",
|
| 323 |
+
"D": "3",
|
| 324 |
+
"answer": "C"
|
| 325 |
+
},
|
| 326 |
+
{
|
| 327 |
+
"id": "china_actuary_36",
|
| 328 |
+
"question": "假设A公司2009年实现销售毛利12000元，流动资产平均余额为10000元，流动资产周转率为6次，则A公司2009年的销售毛利率为____。",
|
| 329 |
+
"A": "50%",
|
| 330 |
+
"B": "40%",
|
| 331 |
+
"C": "30%",
|
| 332 |
+
"D": "20%",
|
| 333 |
+
"answer": "D"
|
| 334 |
+
}
|
| 335 |
+
]
|
fineval/json/commercial_bank_finance/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
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|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "commercial_bank_finance_0",
|
| 4 |
+
"question": "商业银行的信用中介功能主要表现在哪些方面____。",
|
| 5 |
+
"A": "转移风险",
|
| 6 |
+
"B": "促进资源配置",
|
| 7 |
+
"C": "提供信用",
|
| 8 |
+
"D": "稳定金融市场",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "commercial_bank_finance_1",
|
| 13 |
+
"question": "租赁融资的主要特点不包括____。",
|
| 14 |
+
"A": "所有权转移",
|
| 15 |
+
"B": "租金支付",
|
| 16 |
+
"C": "灵活性",
|
| 17 |
+
"D": "风险承担",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "commercial_bank_finance_2",
|
| 22 |
+
"question": "在商业银行中，资本市场业务的主要功能是____。",
|
| 23 |
+
"A": "为企业提供融资",
|
| 24 |
+
"B": "为个人提供融资",
|
| 25 |
+
"C": "进行投资管理",
|
| 26 |
+
"D": "进行国际结算",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "commercial_bank_finance_3",
|
| 31 |
+
"question": "商业银行业务外包的好处不包括____。",
|
| 32 |
+
"A": "降低成本",
|
| 33 |
+
"B": "提高服务质量",
|
| 34 |
+
"C": "拓展市场份额",
|
| 35 |
+
"D": "提高技术水平",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "commercial_bank_finance_4",
|
| 40 |
+
"question": "资产证券化对商业银行经营管理的积极作用不包括____。",
|
| 41 |
+
"A": "产生服务费用收入",
|
| 42 |
+
"B": "减少资本要求，有助于资本充足率管理",
|
| 43 |
+
"C": "资金来源单一化",
|
| 44 |
+
"D": "降低利率风险。银行可以将利率风险较高的资产证券化，改善资产负债管理",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/commercial_bank_finance/val.json
ADDED
|
@@ -0,0 +1,182 @@
|
|
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|
|
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|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "commercial_bank_finance_0",
|
| 4 |
+
"question": "融资租赁与经营租赁的主要区别不包括____。",
|
| 5 |
+
"A": "风险与报酬的转移不同",
|
| 6 |
+
"B": "期限差异",
|
| 7 |
+
"C": "承租人拥有的权利不同",
|
| 8 |
+
"D": "订金是否具有完全支付性",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "commercial_bank_finance_1",
|
| 13 |
+
"question": "不可撤销的备用信用证与可撤销的备用信用证比起来，主要有利于____。",
|
| 14 |
+
"A": "开证银行",
|
| 15 |
+
"B": "申请人",
|
| 16 |
+
"C": "受益人",
|
| 17 |
+
"D": "以上都不对",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "commercial_bank_finance_2",
|
| 22 |
+
"question": "金融市场分为现货市场与期货市场，这是按____来划分的。",
|
| 23 |
+
"A": "交易的阶段",
|
| 24 |
+
"B": "交易场所",
|
| 25 |
+
"C": "交割时间",
|
| 26 |
+
"D": "期限长短",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "commercial_bank_finance_3",
|
| 31 |
+
"question": "提前支取的定期储蓄存款，支取部分按____计付利息。",
|
| 32 |
+
"A": "存入日挂牌公告的活期存款利率",
|
| 33 |
+
"B": "存入日挂牌公告的定期存款利率",
|
| 34 |
+
"C": "支取日挂牌公告的活期存款利率",
|
| 35 |
+
"D": "支取日挂牌公告的定期存款利率",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "commercial_bank_finance_4",
|
| 40 |
+
"question": "杜邦财务分析体系的核心指标是____。",
|
| 41 |
+
"A": "总资产报酬率",
|
| 42 |
+
"B": "可持续增长率",
|
| 43 |
+
"C": "ROE",
|
| 44 |
+
"D": "销售利润率",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "commercial_bank_finance_5",
|
| 49 |
+
"question": "尽管借款人目前有能力偿还贷款本息，但存在一些可能对偿还产生不利影响因素的贷款是____。",
|
| 50 |
+
"A": "损失类贷款",
|
| 51 |
+
"B": "可疑类贷款",
|
| 52 |
+
"C": "次级类贷款",
|
| 53 |
+
"D": "关注类贷款",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "commercial_bank_finance_6",
|
| 58 |
+
"question": "银行业务外包的意义不包括____。",
|
| 59 |
+
"A": "使银行获得了技术上的比较优势",
|
| 60 |
+
"B": "使银行提高了盈利能力",
|
| 61 |
+
"C": "使银行获得了节约成本的好处",
|
| 62 |
+
"D": "使银行能集中精力提高管理水平",
|
| 63 |
+
"answer": "B"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "commercial_bank_finance_7",
|
| 67 |
+
"question": "认为银行只宜发放短期贷款的资产管理理论是____。",
|
| 68 |
+
"A": "可转换理论",
|
| 69 |
+
"B": "预期收入理论",
|
| 70 |
+
"C": "真实票据理论",
|
| 71 |
+
"D": "可贷资金论",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "commercial_bank_finance_8",
|
| 76 |
+
"question": "银行国际业务经营目标不包括____。",
|
| 77 |
+
"A": "安全性",
|
| 78 |
+
"B": "流动性",
|
| 79 |
+
"C": "盈利性",
|
| 80 |
+
"D": "固定性",
|
| 81 |
+
"answer": "D"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "commercial_bank_finance_9",
|
| 85 |
+
"question": "金融业国际化对一国国内金融可能带来的消极作用不包括____。",
|
| 86 |
+
"A": "国内金融业竞争加剧，可能导致国内金融机构的萎缩",
|
| 87 |
+
"B": "推动金融市场稳定",
|
| 88 |
+
"C": "给金融业带来更大的金融风险",
|
| 89 |
+
"D": "给国内金融监管带来更大的困难",
|
| 90 |
+
"answer": "B"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "commercial_bank_finance_10",
|
| 94 |
+
"question": "已办理贴现的银行承兑汇票到期办理委托收款时，贴现银行应在银行承兑汇票的背书栏签章为____。",
|
| 95 |
+
"A": "汇票专用章和机构负责人名章",
|
| 96 |
+
"B": "行政公章和经办人名章",
|
| 97 |
+
"C": "结算专用章和经办人名章",
|
| 98 |
+
"D": "财务专用章和经办人章",
|
| 99 |
+
"answer": "A"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "commercial_bank_finance_11",
|
| 103 |
+
"question": "商业银行现金资产管理的原则不包括____。",
|
| 104 |
+
"A": "盈利性原则",
|
| 105 |
+
"B": "总量适度原则",
|
| 106 |
+
"C": "适时调节原则",
|
| 107 |
+
"D": "安全保障原则",
|
| 108 |
+
"answer": "A"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "commercial_bank_finance_12",
|
| 112 |
+
"question": "银行进行同业拆借的主要目的是____。",
|
| 113 |
+
"A": "增加贷款规模",
|
| 114 |
+
"B": "解决中长期资金不足",
|
| 115 |
+
"C": "调剂准备金头寸",
|
| 116 |
+
"D": "购买有利可图的有价证券",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "commercial_bank_finance_13",
|
| 121 |
+
"question": "授信额度是银行确定的在一定期限内对某客户提供____授信支持的量化控制指标。",
|
| 122 |
+
"A": "短期",
|
| 123 |
+
"B": "中长期",
|
| 124 |
+
"C": "长期",
|
| 125 |
+
"D": "以上都不对",
|
| 126 |
+
"answer": "A"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "commercial_bank_finance_14",
|
| 130 |
+
"question": "贷款政策的内容不包括____。",
|
| 131 |
+
"A": "贷款业务发展战略",
|
| 132 |
+
"B": "贷款工作规程及权限划分",
|
| 133 |
+
"C": "贷款的规模和比率控制",
|
| 134 |
+
"D": "借款的担保",
|
| 135 |
+
"answer": "D"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "commercial_bank_finance_15",
|
| 139 |
+
"question": "商业银行的管理者在制定该行的贷款政策时，一般要考虑的因素不包括____。",
|
| 140 |
+
"A": "有关法律、法规和国家的财政、货币政策",
|
| 141 |
+
"B": "银行的资本金状况",
|
| 142 |
+
"C": "银行资产结构",
|
| 143 |
+
"D": "服务地区的经济条件和经济周期",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "commercial_bank_finance_16",
|
| 148 |
+
"question": "商业银行贷款定价原则不包括____。",
|
| 149 |
+
"A": "利润最大化原则",
|
| 150 |
+
"B": "扩大市场份额原则",
|
| 151 |
+
"C": "减少贷款量",
|
| 152 |
+
"D": "维护银行形象原则",
|
| 153 |
+
"answer": "C"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "commercial_bank_finance_17",
|
| 157 |
+
"question": "信用中介是商业最基本的功能，发挥这一功能的作用不包括____。",
|
| 158 |
+
"A": "使闲散货币转化为资本",
|
| 159 |
+
"B": "使闲置资本得到充分利用",
|
| 160 |
+
"C": "续短为长，满足社会对长期资本的需要",
|
| 161 |
+
"D": "可节约社会流通费用，增加生产资本投入",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "commercial_bank_finance_18",
|
| 166 |
+
"question": "某企业将一张面额50，000元的3个月后到期的商业票据向银行申请贴现，当时年贴现率为6$\\%$，该企业可取得现金____元。",
|
| 167 |
+
"A": "41000",
|
| 168 |
+
"B": "50750",
|
| 169 |
+
"C": "42500",
|
| 170 |
+
"D": "49250",
|
| 171 |
+
"answer": "D"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "commercial_bank_finance_19",
|
| 175 |
+
"question": "商业银行在现代经济活动中所发挥的功能不包括____。",
|
| 176 |
+
"A": "信用中介",
|
| 177 |
+
"B": "支付中介",
|
| 178 |
+
"C": "金融服务",
|
| 179 |
+
"D": "货币创造",
|
| 180 |
+
"answer": "D"
|
| 181 |
+
}
|
| 182 |
+
]
|
fineval/json/corporate_finance/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "corporate_finance_0",
|
| 4 |
+
"question": "你去年以每股92.07美元的价格购买了一份票息率为3.5$\\%$的优先股，你的股票现在的市场价格是96.12美元，你过去1年的收益率是多少____。",
|
| 5 |
+
"A": "0.085",
|
| 6 |
+
"B": "0.092",
|
| 7 |
+
"C": "0.082",
|
| 8 |
+
"D": "0.095",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "corporate_finance_1",
|
| 13 |
+
"question": "某投资项目的年营业收入为600000元，年经营付现成本为400000元，年折旧额100000元，所得税税率为25$\\%$，该项目的每年经营现金净流量为____。",
|
| 14 |
+
"A": "75000元",
|
| 15 |
+
"B": "100000元",
|
| 16 |
+
"C": "175000元",
|
| 17 |
+
"D": "250000元",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "corporate_finance_2",
|
| 22 |
+
"question": "AAA公司是一家经营稳健、处于成熟阶段的公司。预计未来销售收入将永久保持稳定在每年23500000元，可变成本销售收入的60$\\%$，公司税率40$\\%$,该公司每年末将把所有盈利都作为股利发放。该公司的负债权益比率为0.45。公司无杠杆的权益要求回报率为17$\\%$，债务的税前成本为9$\\%$，用WACC方法对公司进行估值为____。",
|
| 23 |
+
"A": "3888万",
|
| 24 |
+
"B": "3788万",
|
| 25 |
+
"C": "3988万",
|
| 26 |
+
"D": "3688万",
|
| 27 |
+
"answer": "B"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "corporate_finance_3",
|
| 31 |
+
"question": "某人退休时有现金10万，拟选择一项汇报比较稳定的投资，希望每个季度能收入2000元补贴，那么该项投资的有效年利率为____。",
|
| 32 |
+
"A": "2%",
|
| 33 |
+
"B": "8%",
|
| 34 |
+
"C": "8.24%",
|
| 35 |
+
"D": "10.04%",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "corporate_finance_4",
|
| 40 |
+
"question": "考虑所得税影响时，项目采用加速折旧法计提折旧，计算出来的方案净现值比采用直线法计提折旧计算出来的净现值____。",
|
| 41 |
+
"A": "大",
|
| 42 |
+
"B": "小",
|
| 43 |
+
"C": "一样",
|
| 44 |
+
"D": "不能确定",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/corporate_finance/val.json
ADDED
|
@@ -0,0 +1,326 @@
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|
|
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|
|
|
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|
|
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|
|
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|
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|
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|
|
|
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|
|
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|
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|
|
|
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|
|
|
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|
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|
|
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|
|
|
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|
|
|
|
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|
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|
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|
|
|
|
|
|
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|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "corporate_finance_0",
|
| 4 |
+
"question": "____是指收购方通过向目标公司的管理层和股东发出购买其所持公司股份书面意思表示，收购目标公司股份的收购方式。",
|
| 5 |
+
"A": "要约收购",
|
| 6 |
+
"B": "协议收购",
|
| 7 |
+
"C": "杠杆并购",
|
| 8 |
+
"D": "混合并购",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "corporate_finance_1",
|
| 13 |
+
"question": "一般情况下，____不算是尽职调查中必不可少的调查内容。",
|
| 14 |
+
"A": "财务和税务尽职调查",
|
| 15 |
+
"B": "法律尽职调查",
|
| 16 |
+
"C": "企业主背景尽职调查",
|
| 17 |
+
"D": "运营尽职调查",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "corporate_finance_2",
|
| 22 |
+
"question": "现代企业制度主要以____为代表。",
|
| 23 |
+
"A": "业主制企业",
|
| 24 |
+
"B": "合伙制企业",
|
| 25 |
+
"C": "公司制企业",
|
| 26 |
+
"D": "以上三者都不是",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "corporate_finance_3",
|
| 31 |
+
"question": "(1)业主型企业；(2)合伙制企业；(3)公司制企业，以下企业制度演进的先后顺序正确的是____。",
|
| 32 |
+
"A": "(2), (1), (3)",
|
| 33 |
+
"B": "(1), (2), (3)",
|
| 34 |
+
"C": "(1), (3), (2)",
|
| 35 |
+
"D": "(3), (2), (1)",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "corporate_finance_4",
|
| 40 |
+
"question": "(1)股权结构分散化；(2)股权结构相对集中；(3)所有权和控制权分离；(4)所有者和经营管理者合二为一，现代公司的特征包含哪些____。",
|
| 41 |
+
"A": "(1), (2)",
|
| 42 |
+
"B": "(3), (4)",
|
| 43 |
+
"C": "(1), (3)",
|
| 44 |
+
"D": "(2), (4)",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "corporate_finance_5",
|
| 49 |
+
"question": "下列不属于公司信息披露应当披露的重要信息的是____。",
|
| 50 |
+
"A": "公司经营目标",
|
| 51 |
+
"B": "关联交易",
|
| 52 |
+
"C": "不可预期的风险因素",
|
| 53 |
+
"D": "公司财务和业绩状况",
|
| 54 |
+
"answer": "C"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "corporate_finance_6",
|
| 58 |
+
"question": "下列长期投资决策评价指标中,其计算结果不受建设期的长短、资金投入的方式、回收额的有无以及净现金流量的大小等条件影响的是____。",
|
| 59 |
+
"A": "投资利润率",
|
| 60 |
+
"B": "投资回收期",
|
| 61 |
+
"C": "内部收益率",
|
| 62 |
+
"D": "净现值率",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "corporate_finance_7",
|
| 67 |
+
"question": "假设希望在3年后取得500元，利率为10$\\%$，那么单利情况下现在应存入银行____。",
|
| 68 |
+
"A": "384.6",
|
| 69 |
+
"B": "650",
|
| 70 |
+
"C": "375.7",
|
| 71 |
+
"D": "665.5",
|
| 72 |
+
"answer": "A"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "corporate_finance_8",
|
| 76 |
+
"question": "某项存款利率为6$\\%$，每半年复利一次，其实际利率为____。",
|
| 77 |
+
"A": "0.03",
|
| 78 |
+
"B": "0.0609",
|
| 79 |
+
"C": "0.06",
|
| 80 |
+
"D": "0.066",
|
| 81 |
+
"answer": "B"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "corporate_finance_9",
|
| 85 |
+
"question": "某人将1000元存入银行,银行的年利率为10$\\%$,按复利计算,则4年后此人可从银行取出____元。",
|
| 86 |
+
"A": "1200",
|
| 87 |
+
"B": "1464",
|
| 88 |
+
"C": "1350",
|
| 89 |
+
"D": "1400",
|
| 90 |
+
"answer": "B"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "corporate_finance_10",
|
| 94 |
+
"question": "以下哪个理论框架描述了资本市场中风险与预期回报之间的关系____。",
|
| 95 |
+
"A": "风险分散效应",
|
| 96 |
+
"B": "资本资产定价模型(CAPM)",
|
| 97 |
+
"C": "市场组合",
|
| 98 |
+
"D": "有效集",
|
| 99 |
+
"answer": "B"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "corporate_finance_11",
|
| 103 |
+
"question": "影响企业短期偿债能力的最根本原因是____。",
|
| 104 |
+
"A": "企业的资产结构",
|
| 105 |
+
"B": "企业的融资结构",
|
| 106 |
+
"C": "企业的权益结构",
|
| 107 |
+
"D": "企业的经营业绩",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "corporate_finance_12",
|
| 112 |
+
"question": "根据无税MM理论，当债务比重增加时，下列各项指标会提高的是____。",
|
| 113 |
+
"A": "债务资本成本",
|
| 114 |
+
"B": "权益资本成本",
|
| 115 |
+
"C": "加权平均资本成本",
|
| 116 |
+
"D": "企业价值",
|
| 117 |
+
"answer": "B"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "corporate_finance_13",
|
| 121 |
+
"question": "证券组合风险的大小不仅与单个证券的风险有关，而且与各个证券收益间的____关系。",
|
| 122 |
+
"A": "协方差",
|
| 123 |
+
"B": "标准差",
|
| 124 |
+
"C": "系数",
|
| 125 |
+
"D": "标准离差率",
|
| 126 |
+
"answer": "A"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "corporate_finance_14",
|
| 130 |
+
"question": "以下哪个理论用于解释资本资产定价模型(CAPM)中的风险和收益关系____。",
|
| 131 |
+
"A": "市场组合",
|
| 132 |
+
"B": "资本市场线",
|
| 133 |
+
"C": "证券市场线",
|
| 134 |
+
"D": "资产市场线",
|
| 135 |
+
"answer": "B"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "corporate_finance_15",
|
| 139 |
+
"question": "某公司去年的每股收益是0.2元，分红率是60$\\%$，新股票项目的期望回报率是20$\\%$，公司股票的$\\beta$是1.2。无风险利率是6$\\%$，市场组合的回报是11$\\%$。该公司股票的期望回报率是____。",
|
| 140 |
+
"A": "0.1",
|
| 141 |
+
"B": "0.11",
|
| 142 |
+
"C": "0.12",
|
| 143 |
+
"D": "0.13",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "corporate_finance_16",
|
| 148 |
+
"question": "某人退休时有现金10万，拟选择一项汇报比较稳定的投资，希望每个季度能收入2000元补贴，那么该项投资的有效年利率为____。",
|
| 149 |
+
"A": "0.02",
|
| 150 |
+
"B": "0.08",
|
| 151 |
+
"C": "0.0824",
|
| 152 |
+
"D": "0.1004",
|
| 153 |
+
"answer": "C"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "corporate_finance_17",
|
| 157 |
+
"question": "一项投资项目预计在未来1年提供高达13$\\%$的收益率。但是艾伦认为该项目的实际总收益率只有8$\\%$。请问艾伦认为未来1年的通货膨胀率应为多少____。",
|
| 158 |
+
"A": "0.0463",
|
| 159 |
+
"B": "0.0473",
|
| 160 |
+
"C": "0.0563",
|
| 161 |
+
"D": "0.0573",
|
| 162 |
+
"answer": "A"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "corporate_finance_18",
|
| 166 |
+
"question": "在资金成本的计算中，不必考虑筹资费用影响因素的是____。",
|
| 167 |
+
"A": "长期借款成本",
|
| 168 |
+
"B": "留存收益成本",
|
| 169 |
+
"C": "债券成本",
|
| 170 |
+
"D": "普通股成本",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "corporate_finance_19",
|
| 175 |
+
"question": "一台旧设备账面价值为30000元，变现价值为32000元，企业打算继续使用该设备，但由于物价上涨，估计需要增加经营性流动资产5000元，增加经营性流动负债2000元，假设所得税税率为25$\\%$，则继续使用该旧设备的初始现金流出量为____。",
|
| 176 |
+
"A": "32200元",
|
| 177 |
+
"B": "33800元",
|
| 178 |
+
"C": "34500元",
|
| 179 |
+
"D": "35800元",
|
| 180 |
+
"answer": "C"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "corporate_finance_20",
|
| 184 |
+
"question": "某投资项目的年营业收入为600000元，年经营付现成本为400000元，年折旧额100000元，所得税税率为25$\\%$，该项目的每年经营现金净流量为____。",
|
| 185 |
+
"A": "75000元",
|
| 186 |
+
"B": "100000元",
|
| 187 |
+
"C": "175000元",
|
| 188 |
+
"D": "250000元",
|
| 189 |
+
"answer": "A"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "corporate_finance_21",
|
| 193 |
+
"question": "以下哪一项不属于分子策略____。",
|
| 194 |
+
"A": "敏感度分析",
|
| 195 |
+
"B": "情景分析",
|
| 196 |
+
"C": "盈亏平衡点分析",
|
| 197 |
+
"D": "比照公司估计法",
|
| 198 |
+
"answer": "D"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "corporate_finance_22",
|
| 202 |
+
"question": "假如公司对某项目进行投资，对每个变量的正常估计为：初始投资1500元，全部形成固定资产，当年形成生产能力，估计年销量3000件，单位售价2元，单位变动成本1元，年固定成本2000元（不含折旧），公司所得税税率为50$\\%$，投资者期望收益率为10$\\%$。假定该项目存续期为2年，不考虑残值，年折旧750元。若未来已知，那么，该目标项目的净现值为多少____。",
|
| 203 |
+
"A": "18.6元",
|
| 204 |
+
"B": "17.6元",
|
| 205 |
+
"C": "16.6元",
|
| 206 |
+
"D": "15.6元",
|
| 207 |
+
"answer": "A"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "corporate_finance_23",
|
| 211 |
+
"question": "在进行投资项目风险分析时，易夸大远期现金流量风险的方法是____。",
|
| 212 |
+
"A": "调整现金流量法",
|
| 213 |
+
"B": "风险调整折现率法",
|
| 214 |
+
"C": "净现值法",
|
| 215 |
+
"D": "内含报酬率法",
|
| 216 |
+
"answer": "B"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "corporate_finance_24",
|
| 220 |
+
"question": "风险调整折现率法使用的折现率是____。",
|
| 221 |
+
"A": "风险调整折现率",
|
| 222 |
+
"B": "无风险报酬率",
|
| 223 |
+
"C": "借款利息率",
|
| 224 |
+
"D": "市场平均报酬率",
|
| 225 |
+
"answer": "A"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "corporate_finance_25",
|
| 229 |
+
"question": "看跌期权在6个月内到期，行权价为75美元，售价为4.89美元，该股目前的售价为72美元，无风险利率为年息3.6$\\%$，连续复利计算，具有相同行权价的看涨期权是什么价格____。",
|
| 230 |
+
"A": "3.2美元",
|
| 231 |
+
"B": "4.2美元",
|
| 232 |
+
"C": "5.2美元",
|
| 233 |
+
"D": "6.2美元",
|
| 234 |
+
"answer": "A"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "corporate_finance_26",
|
| 238 |
+
"question": "看跌期权和看涨期权的行权价为55美元且2个月到期，售价分别为2.65美元和5.32美元，如果该股目前的售价为57.30美元，连续复利计算条件下的年利率是多少____。",
|
| 239 |
+
"A": "0.02",
|
| 240 |
+
"B": "0.03",
|
| 241 |
+
"C": "0.04",
|
| 242 |
+
"D": "0.05",
|
| 243 |
+
"answer": "C"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "corporate_finance_27",
|
| 247 |
+
"question": "下列关于期权定价方法的表述中，不正确的是____。",
|
| 248 |
+
"A": "单期二叉树模型假设未来股票的价格将是两种可能值中的一个",
|
| 249 |
+
"B": "在二叉树模型下，不同的期数划分，可以得到不同的结果",
|
| 250 |
+
"C": "在二叉树模型下，期数的划分不影响期权估价的结果",
|
| 251 |
+
"D": "在二叉树模型下，划分的期数越多，期权估价的结果与BS模型越接近",
|
| 252 |
+
"answer": "C"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "corporate_finance_28",
|
| 256 |
+
"question": "无论美式期权还是欧式期权、看涨期权还是看跌期权，均与期权价值正相关变动的是____。",
|
| 257 |
+
"A": "无风险利率",
|
| 258 |
+
"B": "执行价格",
|
| 259 |
+
"C": "到期期限",
|
| 260 |
+
"D": "股票价格的波动率",
|
| 261 |
+
"answer": "D"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "corporate_finance_29",
|
| 265 |
+
"question": "面值为100元的永久性债券票面利率是10$\\%$，当市场利率为8$\\%$时，该债券的理论市场价格应该是____。",
|
| 266 |
+
"A": "100",
|
| 267 |
+
"B": "125",
|
| 268 |
+
"C": "110",
|
| 269 |
+
"D": "1375",
|
| 270 |
+
"answer": "B"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "corporate_finance_30",
|
| 274 |
+
"question": "最佳资本结构应该是____的最低点。",
|
| 275 |
+
"A": "负债资本成本",
|
| 276 |
+
"B": "所有者权益成本",
|
| 277 |
+
"C": "加权平均资本成本",
|
| 278 |
+
"D": "机会成本",
|
| 279 |
+
"answer": "C"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "corporate_finance_31",
|
| 283 |
+
"question": "认为当负���比率达100$\\%$时，企业价值将达到最大的资金结构理论是____。",
|
| 284 |
+
"A": "平衡理论",
|
| 285 |
+
"B": "MM理论",
|
| 286 |
+
"C": "净收益理论",
|
| 287 |
+
"D": "净营业收益理论",
|
| 288 |
+
"answer": "B"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "corporate_finance_32",
|
| 292 |
+
"question": "调整企业资金结构并不能____。",
|
| 293 |
+
"A": "降低财务风险",
|
| 294 |
+
"B": "降低经营风险",
|
| 295 |
+
"C": "降低资金成本",
|
| 296 |
+
"D": "增强融资弹性",
|
| 297 |
+
"answer": "B"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "corporate_finance_33",
|
| 301 |
+
"question": "下列各种资本结构的理论中，认为筹资决策无关紧要的是____。",
|
| 302 |
+
"A": "代理理论",
|
| 303 |
+
"B": "无税MM论",
|
| 304 |
+
"C": "优序融资理论",
|
| 305 |
+
"D": "权衡理论",
|
| 306 |
+
"answer": "B"
|
| 307 |
+
},
|
| 308 |
+
{
|
| 309 |
+
"id": "corporate_finance_34",
|
| 310 |
+
"question": "根据有税MM理论，当债务比重增加时，下列各项指标不会发生变化的是____。",
|
| 311 |
+
"A": "股权资本成本",
|
| 312 |
+
"B": "加权平均资本成本",
|
| 313 |
+
"C": "债务资本成本",
|
| 314 |
+
"D": "企业价值",
|
| 315 |
+
"answer": "C"
|
| 316 |
+
},
|
| 317 |
+
{
|
| 318 |
+
"id": "corporate_finance_35",
|
| 319 |
+
"question": "甲公司目前存在融资需求，如果采用优序融资理论，管理层应当选择的融资顺序是____。",
|
| 320 |
+
"A": "内部留存收益、发行附认股权证债券、发行公司债券、发行优先股、发行普通股",
|
| 321 |
+
"B": "内部留存收益、发行附认股权证债券、发行优先股、发行公司债券、发行普通股",
|
| 322 |
+
"C": "内部留存收益、发行公司债券、发行优先股、发行附认股权证债券、发行普通股",
|
| 323 |
+
"D": "内部留存收益、发行公司债券、发行附认股权证债券、发行优先股、发行普通股",
|
| 324 |
+
"answer": "D"
|
| 325 |
+
}
|
| 326 |
+
]
|
fineval/json/corporate_strategy_and_risk_management/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "corporate_strategy_and_risk_management_0",
|
| 4 |
+
"question": "甲公司是一家食品生产公司。为了确保食品原材料的安全及质量上的达标，甲公司与美心面粉厂签订合作协议，为其优先提供符合其特定要求的原材料。结合上述信息可以判断，甲公司采用的战略联盟类型是____。",
|
| 5 |
+
"A": "合资企业",
|
| 6 |
+
"B": "相互持股投资",
|
| 7 |
+
"C": "功能性协议",
|
| 8 |
+
"D": "特许经营",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "corporate_strategy_and_risk_management_1",
|
| 13 |
+
"question": "M国F汽车公司看好亚洲国家汽车市场的发展潜力，便与J国A汽车公司结成战略联盟，以此作为进入亚洲汽车市场的桥梁，这一战略联盟结成的动因是____。",
|
| 14 |
+
"A": "避免经营风险",
|
| 15 |
+
"B": "避免或减少竞争",
|
| 16 |
+
"C": "促进技术创新",
|
| 17 |
+
"D": "开拓新的市场",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "corporate_strategy_and_risk_management_2",
|
| 22 |
+
"question": "下列各项中，属于处于导入阶段的企业可以选择的财务战略是____。",
|
| 23 |
+
"A": "采用高股利政策以吸引投资者",
|
| 24 |
+
"B": "通过债务筹资筹集企业发展所需要的资金",
|
| 25 |
+
"C": "采用权益融资筹集企业发展所需要的资金",
|
| 26 |
+
"D": "通过不断进行债务重组增加资金安排的灵活性",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "corporate_strategy_and_risk_management_3",
|
| 31 |
+
"question": "甲公司是国内一家领先的新媒体、通信及移动增值服务公司。由于遭受世界金融危机，甲公司经济利润严重下滑，经营面临困境，但为了稳定职工队伍，公司并未进行裁员，而是实行高层管理人员减薪措施。甲公司此举采用的收缩战略方式是____。",
|
| 32 |
+
"A": "转向战略",
|
| 33 |
+
"B": "放弃战略",
|
| 34 |
+
"C": "紧缩与集中战略",
|
| 35 |
+
"D": "稳定战略",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "corporate_strategy_and_risk_management_4",
|
| 40 |
+
"question": "根据企业在不同发展阶段的特征，下列各项中正确的是____。",
|
| 41 |
+
"A": "衰退期财务风险和经营风险都高，股利全部分配给股东，股价呈下降并波动趋势",
|
| 42 |
+
"B": "成熟期财务风险和经营风险和股利分配率都是中等，资本结构为权益资本加债务资本",
|
| 43 |
+
"C": "导入期经营风险很高而财务风险很低，资本来源主要是风险资本，随着企业的发展股价迅速增长",
|
| 44 |
+
"D": "成长期经营风险高而财务风险低，权益资本在资本来源中所占的比重增加，股利分配率低且股价也较低",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/corporate_strategy_and_risk_management/val.json
ADDED
|
@@ -0,0 +1,299 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "corporate_strategy_and_risk_management_0",
|
| 4 |
+
"question": "M公司最初是一家电子商务企业，后来成长为业务涵盖网上商城、餐饮、酒店和物流的大型多元化公司。M公司的发展体现了公司____。",
|
| 5 |
+
"A": "经营哲学的变化",
|
| 6 |
+
"B": "宗旨的变化",
|
| 7 |
+
"C": "公司目的的变化",
|
| 8 |
+
"D": "战路层次的变化",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "corporate_strategy_and_risk_management_1",
|
| 13 |
+
"question": "K公司创业初期主营手机业务，后来成长为一家涵盖众多消费电子产品和软硬件的互联网企业。本案例体现了K公司____。",
|
| 14 |
+
"A": "宗旨的变化",
|
| 15 |
+
"B": "经营哲学的变化",
|
| 16 |
+
"C": "战略层次的变化",
|
| 17 |
+
"D": "公司目的的变化",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "corporate_strategy_and_risk_management_2",
|
| 22 |
+
"question": "运用衍生产品进行风险管理需满足的条件不包括____。",
|
| 23 |
+
"A": "满足合规要求",
|
| 24 |
+
"B": "建立完善的外部控制措施",
|
| 25 |
+
"C": "合格的操作人员",
|
| 26 |
+
"D": "与公司的业务和发展战略保持一致",
|
| 27 |
+
"answer": "B"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "corporate_strategy_and_risk_management_3",
|
| 31 |
+
"question": "多味食品公司长期以经营豆制品为主。由于储存方式不当，公司内有一批黄豆略有发霉，但因为质量监管系统不完善，该批黄豆依然被制成豆皮进行销售。购买者食用了这些豆皮后，出现了头晕、恶心等不良反应，多味食品公司也因此面临客户的起诉。根据上述信息判断，多味食品公司面临的主要风险有____。",
|
| 32 |
+
"A": "运营风险",
|
| 33 |
+
"B": "市场风险",
|
| 34 |
+
"C": "技术风险",
|
| 35 |
+
"D": "金融风险",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "corporate_strategy_and_risk_management_4",
|
| 40 |
+
"question": "甲企业需要在两个投资项目中选择一个较好的投资方案，A1方案投资为450万元，A2投资方案投资为240万元，A1、A2投资方案经营年限均为5年，销路好的概率均为0.7,销路差的概率均为0.3。Al方案销路好、销路差年的损益值分别为300万元和-60万元;A2方案分别为120万元和30万元。经计算Al方案的净收益值为510万元，A2方案的净收益值为225万元，因为Al方案的净收益值大于A2方案的净收益值，因此甲企业最终选择A1投资方案。甲企业采用的风险管理技术与方法属于____。",
|
| 41 |
+
"A": "敏感性分析法",
|
| 42 |
+
"B": "事件树分析法",
|
| 43 |
+
"C": "决策树法",
|
| 44 |
+
"D": "统计推论法",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "corporate_strategy_and_risk_management_5",
|
| 49 |
+
"question": "下列各项中，不属于分析企业运营风险应收集的信息是____。",
|
| 50 |
+
"A": "产品结构、新产品研发情况",
|
| 51 |
+
"B": "企业主要客户、供应商及竞争对手的有关情况",
|
| 52 |
+
"C": "质量、安全、环保、信息等管理中曾发生或易发生失误的业务流程或环节",
|
| 53 |
+
"D": "企业风险管理的现状和能力",
|
| 54 |
+
"answer": "B"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "corporate_strategy_and_risk_management_6",
|
| 58 |
+
"question": "美达股份有限公司是一家移动互联网公司。为了确保公司能够有效运行，美达公司对董事会的职权进行整理。下列选项中，属于董事会行使职权的有____。",
|
| 59 |
+
"A": "制订公司的利润分配方案和弥补亏损方案",
|
| 60 |
+
"B": "拟订公司合并、分立、解散的方案",
|
| 61 |
+
"C": "执行股东大会的决议",
|
| 62 |
+
"D": "审议批准监事会或者监事的报告",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "corporate_strategy_and_risk_management_7",
|
| 67 |
+
"question": "甲制药公司是原国有企业改制过来的新兴民营企业，拥有极为丰富的补血类产品线。但是由于资金和管理的问题，导致甲公司在补血类产品市场发展缓慢，在这种情况下，重塑企业管理结构迫在眉睫，经过慎重考虑，公司董事会决定全面变革。但变革的顺利实施是具有挑战性的，变革刚起步就与多个部门的文化发生冲突。根据战略稳定性与文化适应性矩阵的要求，甲制药公司在实施上述战略时，可采取的策略不包括____。",
|
| 68 |
+
"A": "高层管理人员决心进行变革，向全体员工讲明变革的意义",
|
| 69 |
+
"B": "人力资源部门即将招聘一批与新文化相符的新员工",
|
| 70 |
+
"C": "对公司的各部门实行不同的文化管理",
|
| 71 |
+
"D": "设法让员工明确新文化所需要的行为",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "corporate_strategy_and_risk_management_8",
|
| 76 |
+
"question": "甲公司是一家知名的教育机构，员工数量众多。但自2013年以来，公司效益急剧下降，市场竞争力变弱，员工离职率增加。公司高层召开紧急会议，对公司目前的现状进行了分析，发现公司的内部组织结构和经营管理等方面出现了问题。公司若想改变现状，在讨论纵向分工结构组织内部的管理问题时，需要考虑的方面不包括____。",
|
| 77 |
+
"A": "集权与分权",
|
| 78 |
+
"B": "中层管理人员人数",
|
| 79 |
+
"C": "���融风险",
|
| 80 |
+
"D": "协调与激励",
|
| 81 |
+
"answer": "C"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "corporate_strategy_and_risk_management_9",
|
| 85 |
+
"question": "某公司原本拥有三个产品事业部，每个事业部只有一条产品线，但是通过收购另两家公司，企业不断扩张产品线。该公司的结构调整为拥有三个事业部，每个事业部都有多条产品线。目前该公司的组织结构的优点不包括____。",
|
| 86 |
+
"A": "便于企业持续成长",
|
| 87 |
+
"B": "首席执行官所在的总部员工的工作量会有所减轻",
|
| 88 |
+
"C": "能够通过诸如资本回报率等方法对事业部的绩效进行财务评估和比较",
|
| 89 |
+
"D": "与产品主管和职能主管之间的联系更加直接，从而能够做出更有质量的决策",
|
| 90 |
+
"answer": "D"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "corporate_strategy_and_risk_management_10",
|
| 94 |
+
"question": "庆兴公司是一家专为大型制造企业提供橡胶轮胎的生产企业，产品主要销往全球六十多个国家。庆兴公司会针对不同的用户提供标准不同的轮胎，比如飞机制造商所需的轮胎就会比轿车制造商所需的轮胎安全标准要高出许多。同时，该公司会结合购买力、购买频率、购买方式等指标将用户划分为大型、中型和小型，并对这些不同规模的用户提供不同的营销策略。依据产业市场细分的变量，庆兴公司采用的不包括____。",
|
| 95 |
+
"A": "用户的行业类别",
|
| 96 |
+
"B": "用户的地理位置",
|
| 97 |
+
"C": "购买行为因素",
|
| 98 |
+
"D": "用户规模",
|
| 99 |
+
"answer": "B"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "corporate_strategy_and_risk_management_11",
|
| 103 |
+
"question": "甲公司是一家国有企业，公司经营稳定。在编制2020年预算时，公司管理层要求以实际业绩作为基础，增加相应的内容。根据上述信息可以判断，该公司的预算类型属于____。",
|
| 104 |
+
"A": "增量预算",
|
| 105 |
+
"B": "零基预算",
|
| 106 |
+
"C": "动态预算",
|
| 107 |
+
"D": "静态预算",
|
| 108 |
+
"answer": "A"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "corporate_strategy_and_risk_management_12",
|
| 112 |
+
"question": "甲公司是一家公务员辅导机构，该公司准备推行某种新的激励方式，虽然这种方式与过去的激励方式相比，并没有根本性的变化，但是，某些利益相关者基于对自身利益的考虑，可能会反对实施新的方法。根据战略稳定性与文化适应性，该公司应该____。",
|
| 113 |
+
"A": "以企业使命为基础",
|
| 114 |
+
"B": "加强协同作用",
|
| 115 |
+
"C": "根据文化进行管理",
|
| 116 |
+
"D": "重新制定战略",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "corporate_strategy_and_risk_management_13",
|
| 121 |
+
"question": "某科技开发公司采用矩阵制组织结构，该公司领导非常重视企业能否不断地研发出新技术，该公司对不同的职能和活动的评估完全是依据他们对企业目标所做出的贡献。该科技开发公司的企业文化类型最有可能是____。",
|
| 122 |
+
"A": "权力导向型",
|
| 123 |
+
"B": "角色导向型",
|
| 124 |
+
"C": "任务导向型",
|
| 125 |
+
"D": "人员导向型",
|
| 126 |
+
"answer": "C"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "corporate_strategy_and_risk_management_14",
|
| 130 |
+
"question": "兴旺集团在行政管理方面，奉行的基本原则是灵活性，即在大量分散的单位和目标之间调度和协调资源;在工程技术问题上，常常开发机械化程度很低和例外性的多种技术和标准技术来避免长期陷于单一的技术过程。根据上述信息，兴旺集团采用的组织的战略类型是____。",
|
| 131 |
+
"A": "防御型战略组织",
|
| 132 |
+
"B": "开拓型战略组织",
|
| 133 |
+
"C": "分析型战略组织",
|
| 134 |
+
"D": "反应型战略组织",
|
| 135 |
+
"answer": "B"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "corporate_strategy_and_risk_management_15",
|
| 139 |
+
"question": "某学校招聘教师，要求应聘者学历均达到研究生及以上要求，并且必须具备相应的工作经验。上述材料体现的横向分工组织结构的基本协调机制是____。",
|
| 140 |
+
"A": "相互适应，自行调整",
|
| 141 |
+
"B": "技艺(知识)标准化",
|
| 142 |
+
"C": "工作成果标准化",
|
| 143 |
+
"D": "工作过程标准化",
|
| 144 |
+
"answer": "B"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "corporate_strategy_and_risk_management_16",
|
| 148 |
+
"question": "甲企业是一家单一业务企业，采用的组织结构特点是不同的部门有不同的业务职能：营销部门负责产品的营销和推广，财务部负责记录所有交易并控制所有与经费和财务相关的活动等，各部门之间相互独立。该企业适宜采用的组织结构的优点是____。",
|
| 149 |
+
"A": "便于企业的持续成长",
|
| 150 |
+
"B": "有利于培养职能专家",
|
| 151 |
+
"C": "能更有效地优先考虑关键项目",
|
| 152 |
+
"D": "能实现更好更快的地区决策",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "corporate_strategy_and_risk_management_17",
|
| 157 |
+
"question": "甲品牌手机在C国国内已经具有一定知名度，但由于国外手机品牌已经占领大部分国际市场，甲品牌手机全球化压力非常大，企业的资源优势只能在国内发挥作用。因此甲企业决定围绕本土有价值的资源，对企业价值链的某些环节进行重组，以此来躲避外来竞争对手的冲击，保持企业的独立性。甲企业的做法属于本土企业战略选择中的____。",
|
| 158 |
+
"A": "“防御者”",
|
| 159 |
+
"B": "“扩张者”",
|
| 160 |
+
"C": "“躲闪者”",
|
| 161 |
+
"D": "“抗衡者”",
|
| 162 |
+
"answer": "C"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "corporate_strategy_and_risk_management_18",
|
| 166 |
+
"question": "F公司以创新闻名于世，公司主要推出智能手机。它的总部位于加利福尼亚州，其科研集中度很高，几乎所有F公司的科技和设计都诞生于此。F公司充分利用其技术优势，又面向全球把产品制造集中在中心地区的几个高效率、最具生产成本优势的工厂;且F公司在全球销售标准化产品，缺乏对东道国当地需求的敏感反应和灵活性。F公司采用的国际化经营战略为____。",
|
| 167 |
+
"A": "国际战略",
|
| 168 |
+
"B": "全球化战略",
|
| 169 |
+
"C": "跨国战略",
|
| 170 |
+
"D": "多国本土化战略",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "corporate_strategy_and_risk_management_19",
|
| 175 |
+
"question": "我国A公司并购美国的IBMPC业务，自此，位于全球PC市场排名第九位的A公司一跃升至第三位。这次并购主要从品牌、技术、管理经验等各方面考虑，且此次并购对于A公司有巨大的提升，A公司在国际市场上提升了国际竞争力。A公司跨国对外投资的主要动机是____。",
|
| 176 |
+
"A": "寻求资源",
|
| 177 |
+
"B": "寻求市场",
|
| 178 |
+
"C": "寻求现成资产",
|
| 179 |
+
"D": "寻求效率",
|
| 180 |
+
"answer": "C"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "corporate_strategy_and_risk_management_20",
|
| 184 |
+
"question": "A公司甲产品某年的投资资本回报率为8$\\%$,销售增长率为10$\\%$;经测算A公司甲产品的资本成本为8.5$\\%$,可持续增长率为15$\\%$,则该年A公司的甲产品属于财务战略矩阵中的____。",
|
| 185 |
+
"A": "减损型现金短缺",
|
| 186 |
+
"B": "增值型现金短缺",
|
| 187 |
+
"C": "减损型现金剩余",
|
| 188 |
+
"D": "增值型现金剩余",
|
| 189 |
+
"answer": "C"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "corporate_strategy_and_risk_management_21",
|
| 193 |
+
"question": "万丰集团是一家建筑企业，主要承接道路桥梁的建设等项目。由于建筑材料储存成本过高，而价格波动幅度并不大，因此，该公司仅在签订道路桥梁的建设订单合同之后才开始采购必需的建筑材料。针对上述资料可知，万丰集团采用的平衡产能与需求的方法是____。",
|
| 194 |
+
"A": "资源订单式生产",
|
| 195 |
+
"B": "订单生产式生产",
|
| 196 |
+
"C": "匹配策略",
|
| 197 |
+
"D": "滞后策略",
|
| 198 |
+
"answer": "A"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "corporate_strategy_and_risk_management_22",
|
| 202 |
+
"question": "N运动鞋不仅质量好，款式设计也非常新颖，在消费者心中树立了高端、新潮的品牌形象，受到了年轻人的追捧和喜爱，使得一些潜在进入者很难获得新的市场份额。上述资料表明会影响潜在进入者的进入威胁的是____。",
|
| 203 |
+
"A": "规模经济",
|
| 204 |
+
"B": "进入对方领域",
|
| 205 |
+
"C": "现有企业的市场优势",
|
| 206 |
+
"D": "现有企业对关键资源的控制",
|
| 207 |
+
"answer": "C"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "corporate_strategy_and_risk_management_23",
|
| 211 |
+
"question": "以生产空调为主的甲企业准备进入微波炉领域时，微波炉行业的龙头老大乙企业大幅度降低价格，以阻止甲企业的进入。对于甲企业来说，遇到的障碍是____。",
|
| 212 |
+
"A": "结构性障碍",
|
| 213 |
+
"B": "行为性障碍",
|
| 214 |
+
"C": "同业竞争障碍",
|
| 215 |
+
"D": "替代品障碍",
|
| 216 |
+
"answer": "B"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "corporate_strategy_and_risk_management_24",
|
| 220 |
+
"question": "福特公司是一家汽车制造公司。为了生产出更优质的汽车并控制原材料的投入成本，福特公司开设了自己的牧场，生产的羊毛专用于生产本公司的汽车座垫。根据以上表述，福特公司采用的发展战略是____。",
|
| 221 |
+
"A": "前向一体化战略",
|
| 222 |
+
"B": "后向一体化战略",
|
| 223 |
+
"C": "横向一体化战略",
|
| 224 |
+
"D": "多元化战略",
|
| 225 |
+
"answer": "B"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "corporate_strategy_and_risk_management_25",
|
| 229 |
+
"question": "甲公司是一家玩具生产厂商。为了维持行业第一的地位，甲公司利用庞大的研发团队，不断开发出新款智能型玩具，并深受消费者喜爱。根据上述材料分析，甲公司采用的密集型战略为____。",
|
| 230 |
+
"A": "市场渗透战略",
|
| 231 |
+
"B": "市场开发战略",
|
| 232 |
+
"C": "产品开发战略",
|
| 233 |
+
"D": "多元化战略",
|
| 234 |
+
"answer": "C"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "corporate_strategy_and_risk_management_26",
|
| 238 |
+
"question": "联想公司是一家电脑制造公司。由于电脑产品销售环节的利润率比较高，为了企业的长期发展，联想公司成立“1+1专营店”,以自营店的形式销售电脑。根据以上表述，联想公司采用的战略是____。",
|
| 239 |
+
"A": "后向一体化战略",
|
| 240 |
+
"B": "横向一体化战略",
|
| 241 |
+
"C": "相关多元化战略",
|
| 242 |
+
"D": "前向一体化战略",
|
| 243 |
+
"answer": "D"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "corporate_strategy_and_risk_management_27",
|
| 247 |
+
"question": "甲食品公司为满足消费者对米制品的新需求，在现有市场上推出了方便型、保健型、饮料型和糕点型等系列大米产品。上述材料体现的密集型战略是____。",
|
| 248 |
+
"A": "市场开发战略",
|
| 249 |
+
"B": "市场渗透战略",
|
| 250 |
+
"C": "产品开发战略",
|
| 251 |
+
"D": "多元化战略",
|
| 252 |
+
"answer": "C"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "corporate_strategy_and_risk_management_28",
|
| 256 |
+
"question": "甲企业即将执行国际化发展战略，欲在A国、B国建立分支机构负责当地的事务，开辟新的销售区域。但由于现有结构已无法满足企业开拓的需求，因此需要对其进行调整。下列适合甲企业的组织结构是____。",
|
| 257 |
+
"A": "区域事业部制结构",
|
| 258 |
+
"B": "产品事业部制结构",
|
| 259 |
+
"C": "客户事业部制结构",
|
| 260 |
+
"D": "M型企业组织结构",
|
| 261 |
+
"answer": "A"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "corporate_strategy_and_risk_management_29",
|
| 265 |
+
"question": "甲企业是一家单一业务企业，采用的组织结构特点是不同的部门有不同的业务职能：营销部门负责产品的营销和推广，财务部负责记录所有交易并控制所有与经费和财务相关的活动等，各部门之间相互独立。该企业适宜采用的组织结构的优点是____。",
|
| 266 |
+
"A": "便于企业的持续成长",
|
| 267 |
+
"B": "有利于培养职能专家",
|
| 268 |
+
"C": "能更有效地优先考虑关键项目",
|
| 269 |
+
"D": "能实现更好更快的地区决策",
|
| 270 |
+
"answer": "B"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "corporate_strategy_and_risk_management_30",
|
| 274 |
+
"question": "兴旺集团在行政管理方面，奉行的基本原则是灵活性，即在大量分散的单位和目标之间调度和协调资源;在工程技术问题上，常常开发机械化程度很低和例外性的多种技术和标准技术来避免长期陷于单一的技术过程。根据上述信息，兴旺集团采用的组织的战略类型是____。",
|
| 275 |
+
"A": "防御型战略组织",
|
| 276 |
+
"B": "开拓型战略组织",
|
| 277 |
+
"C": "分析型战略组织",
|
| 278 |
+
"D": "反应型战略组织",
|
| 279 |
+
"answer": "B"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "corporate_strategy_and_risk_management_31",
|
| 283 |
+
"question": "鑫宝公司的所有者张某对企业负债承担无限责任，其个人资产与企业资产没有绝对的界限，当企业出现资不抵债时，张某要用其全部资产来抵偿。由此可知鑫宝公司属于____。",
|
| 284 |
+
"A": "业主制企业",
|
| 285 |
+
"B": "合伙制企业",
|
| 286 |
+
"C": "有限责任公司",
|
| 287 |
+
"D": "股份有限公司",
|
| 288 |
+
"answer": "A"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "corporate_strategy_and_risk_management_32",
|
| 292 |
+
"question": "股份有限公司存在一股独大的情况，并且前几大股东之间不独立，股东之间存在关联关系的现象，不能形成一种相互制衡的关系。M公司在股权转让之前，由三大股东控制，而其余流通股东极其分散难以与其抗衡。从表面上看，M1相对控股，M2和M3虽无任何关联，但存在共同利益，有可能形成统一行动，这威胁到M1的相对控股地位，导致股东们无法在集体行动上达成一致，使M公司的股权结构具有潜在的不稳定性。依据材料分析，M公司治理问题产生的主要原因是____。",
|
| 293 |
+
"A": "所有权和控制权的分离",
|
| 294 |
+
"B": "董事会和监事会监督职责实施不到位",
|
| 295 |
+
"C": "股权结构的分散化",
|
| 296 |
+
"D": "股份有限公司的自身弱点",
|
| 297 |
+
"answer": "C"
|
| 298 |
+
}
|
| 299 |
+
]
|
fineval/json/cost_accounting/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "cost_accounting_0",
|
| 4 |
+
"question": "下列各项交易或事项产生的差额中，应当计入所有者权益的是____。",
|
| 5 |
+
"A": "企业发行可转换公司债券的发行价格与负债公允价值之间的差额",
|
| 6 |
+
"B": "企业将债务转为权益工具时债务账面价值与权益工具公允价值之间的差额",
|
| 7 |
+
"C": "企业购入可转换公司债券实际支付的价款与可转换公司债券面值之间的差额",
|
| 8 |
+
"D": "企业发行公司债券实际收到的价款与债券面值之间的差额",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "cost_accounting_1",
|
| 13 |
+
"question": "企业发生的下列交易或事项中，不会引起当期资本公积（资本溢价）发生变动的是____。",
|
| 14 |
+
"A": "以资本公积转增股本",
|
| 15 |
+
"B": "根据董事会决议，每2股缩为1股",
|
| 16 |
+
"C": "授予员工股票期权在等待期内确认相关费用",
|
| 17 |
+
"D": "同一控制下企业合并中取得被合并方净资产份额小于所支付对价账面价值",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "cost_accounting_2",
|
| 22 |
+
"question": "根据我国公司法的规定，上市公司在弥补亏损和提取法定公积金后所余税后利润，按照股份比例向股东分配利润。上市公司因分配现金利润而确认应付股利的时点是____。",
|
| 23 |
+
"A": "实际分配利润时",
|
| 24 |
+
"B": "实现利润当年年末",
|
| 25 |
+
"C": "董事会通过利润分配预案时",
|
| 26 |
+
"D": "股东大会批准利润分配方案时",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "cost_accounting_3",
|
| 31 |
+
"question": "20×4年3月1日，甲公司向乙公司销售商品5000件，每件售价为20元（不含增值税），甲、乙公司均为增值税一般纳税人，适用的增值税税率均为13$\\%$。甲公司向乙公司销售商品给予10$\\%$的商业折扣，提供的现金折扣条件为2/10、1/20、n/30，并代垫运杂费1000元。乙公司于20×4年3月15日付款。不考虑其他因素，甲公司在该项交易中应确认的收入是____。",
|
| 32 |
+
"A": "90000元",
|
| 33 |
+
"B": "99000元",
|
| 34 |
+
"C": "100000元",
|
| 35 |
+
"D": "101000元",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "cost_accounting_4",
|
| 40 |
+
"question": "甲公司下列经济业务中，应作为主要责任人的是____。",
|
| 41 |
+
"A": "甲公司从A航空公司购买折扣机票，对外销售时，可自行决定售价，但未出售机票不能退回A航空公司",
|
| 42 |
+
"B": "甲公司从A航空公司购买折扣机票，对外销售时，A航空公司决定机票售价，未出售机票由A航空公司收回",
|
| 43 |
+
"C": "甲公司运营一个购物网站，由零售商负责商品定价、发货及售后服务等，甲公司仅收取一定手续费用",
|
| 44 |
+
"D": "甲公司经营的商场中设立有B品牌服装专柜，B品牌服装经销商自行决定商品定价、销售等情况，按年支付商场经营费用，甲公司无权干预B专柜的经营活动",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/cost_accounting/val.json
ADDED
|
@@ -0,0 +1,308 @@
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|
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|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "cost_accounting_0",
|
| 4 |
+
"question": "马克思主义政治经济学认为成本属于____。",
|
| 5 |
+
"A": "资产价值的计量",
|
| 6 |
+
"B": "收入利益的分配",
|
| 7 |
+
"C": "所耗价值的补偿",
|
| 8 |
+
"D": "取得利益的依据",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "cost_accounting_1",
|
| 13 |
+
"question": "能直接记入“生产成本”账户的材料费用是指____。",
|
| 14 |
+
"A": "生产产品领用的外购材料",
|
| 15 |
+
"B": "生产车间管理领用的材料",
|
| 16 |
+
"C": "辅助生产领用的材料",
|
| 17 |
+
"D": "行政部门管理领用的材料",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "cost_accounting_2",
|
| 22 |
+
"question": "待摊费用按月摊销时，应记入____。",
|
| 23 |
+
"A": "“生产成本”科目的借方",
|
| 24 |
+
"B": "“制造费用”科目的贷方",
|
| 25 |
+
"C": "“管理费用”科目的借方",
|
| 26 |
+
"D": "“待摊费用”科目的贷方",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "cost_accounting_3",
|
| 31 |
+
"question": "区分各种成本计算基本方法的主要标志是____。",
|
| 32 |
+
"A": "成本计算对象",
|
| 33 |
+
"B": "成本计算日期",
|
| 34 |
+
"C": "间接费用的分配方法",
|
| 35 |
+
"D": "完工产品与在产品之间费用的分配方法",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "cost_accounting_4",
|
| 40 |
+
"question": "在作业成本法下，制造费用的分配标准为____。",
|
| 41 |
+
"A": "工时",
|
| 42 |
+
"B": "产量",
|
| 43 |
+
"C": "成本动因",
|
| 44 |
+
"D": "检验次数",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "cost_accounting_5",
|
| 49 |
+
"question": "按成本与产量的依存关系，可将企业成本划分为____。",
|
| 50 |
+
"A": "生产成本与劳务成本",
|
| 51 |
+
"B": "财务成本与管理成本",
|
| 52 |
+
"C": "固定成本与变动成本",
|
| 53 |
+
"D": "边际成本与沉没成本",
|
| 54 |
+
"answer": "C"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "cost_accounting_6",
|
| 58 |
+
"question": "分配加工费用时所采用的在产品完工率，是指在产品____。",
|
| 59 |
+
"A": "所在工序的工时定额之半与完工产品工时定额的比率",
|
| 60 |
+
"B": "所在工序的工时定额与完工产品工时定额的比率",
|
| 61 |
+
"C": "上道工序止累计工时定额和所在工序工时定额之半的合计数与完工产品工时定额的比率",
|
| 62 |
+
"D": "所在工序止累计的工时定额与完工产品工时定额的比率",
|
| 63 |
+
"answer": "C"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "cost_accounting_7",
|
| 67 |
+
"question": "企业汇兑损益应计入的会计科目是____。",
|
| 68 |
+
"A": "“财务费用”",
|
| 69 |
+
"B": "“管理费用”",
|
| 70 |
+
"C": "“销售费用”",
|
| 71 |
+
"D": "“制造费用”",
|
| 72 |
+
"answer": "A"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "cost_accounting_8",
|
| 76 |
+
"question": "划分产品成本计算的基本方法和辅助方法的标准是____。",
|
| 77 |
+
"A": "成本计算工作的简繁",
|
| 78 |
+
"B": "对成本管理作用的大小",
|
| 79 |
+
"C": "成本计算是否及时",
|
| 80 |
+
"D": "对计算产品实际成本是否必不可少",
|
| 81 |
+
"answer": "D"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "cost_accounting_9",
|
| 85 |
+
"question": "在以成本作为内部结算价格中，什么使提供产品和劳务的部门将其工作的成绩和缺陷全部不折不扣转给了使用部门，而使用部门本不应该对这些成绩和缺陷承担责任____。",
|
| 86 |
+
"A": "实际成本法",
|
| 87 |
+
"B": "标准成本法",
|
| 88 |
+
"C": "标准成本加成法",
|
| 89 |
+
"D": "变动成本法",
|
| 90 |
+
"answer": "A"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "cost_accounting_10",
|
| 94 |
+
"question": "一般说来，实际工作中的成本开支范围与理论成本包括的内容____。",
|
| 95 |
+
"A": "是有一定差别的",
|
| 96 |
+
"B": "是相互一致的",
|
| 97 |
+
"C": "是不相关的",
|
| 98 |
+
"D": "是相互可以代替的",
|
| 99 |
+
"answer": "A"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "cost_accounting_11",
|
| 103 |
+
"question": "直接用于产品生产的燃料费用，应直接计入或者分配计入____。",
|
| 104 |
+
"A": "“制造费用”科目",
|
| 105 |
+
"B": "“管理费用”科目",
|
| 106 |
+
"C": "“财务费用”科目",
|
| 107 |
+
"D": "“生产成本”科目",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "cost_accounting_12",
|
| 112 |
+
"question": "在计算完工产品成本时，如果不计算在产品成本，必须具备的条件是____。",
|
| 113 |
+
"A": "月末在产品数量很少",
|
| 114 |
+
"B": "月末在产品数量较少",
|
| 115 |
+
"C": "月末在产品数量较稳定",
|
| 116 |
+
"D": "定额管理基础较好",
|
| 117 |
+
"answer": "A"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "cost_accounting_13",
|
| 121 |
+
"question": "企业销售产品或提供劳务发生的应由企业负担的保险费、广告费等属于____。",
|
| 122 |
+
"A": "管理费用",
|
| 123 |
+
"B": "销售费用",
|
| 124 |
+
"C": "制造费用",
|
| 125 |
+
"D": "财务费用",
|
| 126 |
+
"answer": "B"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "cost_accounting_14",
|
| 130 |
+
"question": "成本费用利润率，无论采用那种形式计算都是产品销售利润或营业利润或利润总额对____。",
|
| 131 |
+
"A": "成本的比率",
|
| 132 |
+
"B": "成本费用的比率",
|
| 133 |
+
"C": "费用的比率",
|
| 134 |
+
"D": "产值的比率",
|
| 135 |
+
"answer": "B"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "cost_accounting_15",
|
| 139 |
+
"question": "某公司计划在明年实现销售收入200000元，销售税率为8$\\%$，明年的目标利润为30000元，则企业的目标成本为____。",
|
| 140 |
+
"A": "170000元",
|
| 141 |
+
"B": "167600元",
|
| 142 |
+
"C": "154000元",
|
| 143 |
+
"D": "140000元",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "cost_accounting_16",
|
| 148 |
+
"question": "内部结算价格中，成功的什么依赖于一个某种形式的外部市场，使“买”、“卖”双方可以自由地选择接受或拒绝某一价格。并且在双方矛盾无法解决时，企业高级管理层要进行必要的干预____。",
|
| 149 |
+
"A": "市场价格",
|
| 150 |
+
"B": "协商价格",
|
| 151 |
+
"C": "双重内部结算价格",
|
| 152 |
+
"D": "成本价",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "cost_accounting_17",
|
| 157 |
+
"question": "企业基本生产车间计提的固定资产折旧费，应借记____。",
|
| 158 |
+
"A": "“生产成本”科目",
|
| 159 |
+
"B": "“管理费用”科目",
|
| 160 |
+
"C": "“制造费用”科目",
|
| 161 |
+
"D": "“待摊费用”科目",
|
| 162 |
+
"answer": "C"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "cost_accounting_18",
|
| 166 |
+
"question": "按完工产品和月末在产品数量比例分配计算完工产品和月末在产品的原材料费用，必须具备的条件是____。",
|
| 167 |
+
"A": "原材料随生产进度陆续投入",
|
| 168 |
+
"B": "原材料在生产开始时一次投入",
|
| 169 |
+
"C": "原材料消耗定额比较准确稳定",
|
| 170 |
+
"D": "产品成本中原材料费用比重较大",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "cost_accounting_19",
|
| 175 |
+
"question": "企业年销售净额低于1500万元时，可据实列入管理费用的业务招待费限额是____。",
|
| 176 |
+
"A": "全年销售净额的3$‰$以下",
|
| 177 |
+
"B": "全年销售净额的3$‰$以上",
|
| 178 |
+
"C": "全年销售净额的5$‰$以下",
|
| 179 |
+
"D": "全年销售净额的5$‰$以上",
|
| 180 |
+
"answer": "C"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "cost_accounting_20",
|
| 184 |
+
"question": "在简化的分批法下，累计间接费用分配率____。",
|
| 185 |
+
"A": "只是在各批产品之间分配间接费用的依据",
|
| 186 |
+
"B": "只是在各批在产品之间分配间接费用的依据",
|
| 187 |
+
"C": "只是完工产品与在产品之间分配间接费用的依据",
|
| 188 |
+
"D": "既是各批产品之间，也是完工产品与在产品之间分配间接费用的依据",
|
| 189 |
+
"answer": "D"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "cost_accounting_21",
|
| 193 |
+
"question": "成本分析的准备阶段应该做好的工作是____。",
|
| 194 |
+
"A": "明确目的—确立标准—搜集资料",
|
| 195 |
+
"B": "确立标准—明确目的—搜集资料",
|
| 196 |
+
"C": "搜集资料—明确目的—确立标准",
|
| 197 |
+
"D": "搜集资料—确立标准—明确目的",
|
| 198 |
+
"answer": "A"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "cost_accounting_22",
|
| 202 |
+
"question": "产品单位成本分析的重点是____。",
|
| 203 |
+
"A": "直接工资项目的分析",
|
| 204 |
+
"B": "制造费用项目的分析",
|
| 205 |
+
"C": "直接材料成本项目的分析",
|
| 206 |
+
"D": "管理费用项目的分析",
|
| 207 |
+
"answer": "C"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "cost_accounting_23",
|
| 211 |
+
"question": "若企业的生产部门、采购部门都是成本中心，由于材料质量不合格造成的生产车间超过消耗定额成本差异部分应由谁来负担____。",
|
| 212 |
+
"A": "生产车间",
|
| 213 |
+
"B": "采购部门",
|
| 214 |
+
"C": "生产车间与采购部门共同",
|
| 215 |
+
"D": "厂部",
|
| 216 |
+
"answer": "B"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "cost_accounting_24",
|
| 220 |
+
"question": "成本核算的基本假定中“材料物资计价假定”的基础是____。",
|
| 221 |
+
"A": "国家方针政策",
|
| 222 |
+
"B": "企业会计准则",
|
| 223 |
+
"C": "企业经营管理规章",
|
| 224 |
+
"D": "企业成本分配标准",
|
| 225 |
+
"answer": "B"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "cost_accounting_25",
|
| 229 |
+
"question": "企业行政管理部门计提的固定资产折旧费，应借记____。",
|
| 230 |
+
"A": "“预提费用”科目",
|
| 231 |
+
"B": "“财务费用”科目",
|
| 232 |
+
"C": "“管理费用”科目",
|
| 233 |
+
"D": "“制造费用”科目",
|
| 234 |
+
"answer": "C"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "cost_accounting_26",
|
| 238 |
+
"question": "辅助生产费用直接分配法的特点是将辅助生产费用____。",
|
| 239 |
+
"A": "直接记入“辅助生产成本”科目中",
|
| 240 |
+
"B": "直接计入辅助生产提供的劳务成本中",
|
| 241 |
+
"C": "直接分配给所有受益的车间和部门",
|
| 242 |
+
"D": "直接分配给辅助生产以外的受益单位",
|
| 243 |
+
"answer": "D"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "cost_accounting_27",
|
| 247 |
+
"question": "由于生产安排不当，计划错误，调度失误等造成的损失，应由谁负责____。",
|
| 248 |
+
"A": "财务部门",
|
| 249 |
+
"B": "劳动部门",
|
| 250 |
+
"C": "生产部门",
|
| 251 |
+
"D": "采购部门",
|
| 252 |
+
"answer": "C"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "cost_accounting_28",
|
| 256 |
+
"question": "业绩考评是责任会计的重要环节，它通常以责任预算为依据，通过编制什么将实际完成情况与责任预算相比较，借以评价与考核各个责任中心的工作成果____。",
|
| 257 |
+
"A": "责任报告",
|
| 258 |
+
"B": "差异分析表",
|
| 259 |
+
"C": "预算执行情况表",
|
| 260 |
+
"D": "实际执行与预算比较表",
|
| 261 |
+
"answer": "A"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "cost_accounting_29",
|
| 265 |
+
"question": "成本会计核算职能的最基本方面是____。",
|
| 266 |
+
"A": "检查各项生产经营耗费的合理性、合法性和有效性",
|
| 267 |
+
"B": "提供真实的、可以验证的成本信息",
|
| 268 |
+
"C": "进行生产经营活动的评价",
|
| 269 |
+
"D": "调节和指导企业的有关经济活动",
|
| 270 |
+
"answer": "B"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "cost_accounting_30",
|
| 274 |
+
"question": "下列费用按经济用途分类属于经营管理费用的是____。",
|
| 275 |
+
"A": "直接材料",
|
| 276 |
+
"B": "制造费用",
|
| 277 |
+
"C": "直接人工",
|
| 278 |
+
"D": "筹集资金的财务费用",
|
| 279 |
+
"answer": "D"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "cost_accounting_31",
|
| 283 |
+
"question": "辅助生产费用的交互分配法，其一次交互分配是在____。",
|
| 284 |
+
"A": "各受益单位之间进行分配",
|
| 285 |
+
"B": "各受益的辅助生产车间之间进行分配",
|
| 286 |
+
"C": "各受益的基本生产车间之间进行分配",
|
| 287 |
+
"D": "辅助生产以外各受益单位之间进行分配",
|
| 288 |
+
"answer": "B"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "cost_accounting_32",
|
| 292 |
+
"question": "原材料在每道工序开始时一次投料的情况下，分配原材料费用的在产品的投料程度，为下列项目与完工产品原材料消耗定额的比率____。",
|
| 293 |
+
"A": "在产品所在工序原材料消耗定额",
|
| 294 |
+
"B": "在产品所在工序原材料消耗定额之半",
|
| 295 |
+
"C": "在产品所在工序原材料累计消耗定额",
|
| 296 |
+
"D": "在产品所在工序原材料累计消耗定额之半",
|
| 297 |
+
"answer": "C"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "cost_accounting_33",
|
| 301 |
+
"question": "企业销售部门工作人员的工资作为一种费用，应当计入____。",
|
| 302 |
+
"A": "销售费用",
|
| 303 |
+
"B": "管理费用",
|
| 304 |
+
"C": "销售成本",
|
| 305 |
+
"D": "应付职工薪酬",
|
| 306 |
+
"answer": "A"
|
| 307 |
+
}
|
| 308 |
+
]
|
fineval/json/econometrics/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "econometrics_0",
|
| 4 |
+
"question": "对于联立方程计量经济学模型的估计方法，下列说法错误的是____。",
|
| 5 |
+
"A": "间接最小二乘法适用于恰好识别的结构方程的参数估计",
|
| 6 |
+
"B": "二阶段最小二乘法可适用于过度识别的结构方程的参数估计",
|
| 7 |
+
"C": "采用二阶段最小二乘法得到结构方程的参数估计量是无偏的",
|
| 8 |
+
"D": "二阶段最小二乘法是一种工具变量法",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "econometrics_1",
|
| 13 |
+
"question": "假如联立方程模型中，第$i$个方程排除的变量中没有一个在第$j$个方程中出现，则第$i$个方程是____。",
|
| 14 |
+
"A": "可识别的",
|
| 15 |
+
"B": "恰好识别",
|
| 16 |
+
"C": "过度识别",
|
| 17 |
+
"D": "不可识别",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "econometrics_2",
|
| 22 |
+
"question": "对于多元线性回归模型$Y=X\\beta+\\mu$。其中，$X$为$n\\times(k+1)$矩阵，$n$为样本容量，$k$为解释变量的个数，$\\hat{\\beta}$为$k＋1$阶列向量。该模型参数的普通最小二乘估计为$\\hat{\\beta}=(X^{T}X)^{-1}(X^{T}Y)$。则欲使$\\hat{\\beta}$存在，样本容量$n$的最小值为____。",
|
| 23 |
+
"A": "$k$",
|
| 24 |
+
"B": "$k+1$",
|
| 25 |
+
"C": "$k-1$",
|
| 26 |
+
"D": "30",
|
| 27 |
+
"answer": "B"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "econometrics_3",
|
| 31 |
+
"question": "下列关于异方差性检验的叙述，正确的是____。",
|
| 32 |
+
"A": "通过图示法可以精确断定模型是否存在异方差性",
|
| 33 |
+
"B": "G-Q检验需要对样本进行排序",
|
| 34 |
+
"C": "G-Q检验不需要对样本进行排序",
|
| 35 |
+
"D": "怀特检验需要对样本进行排序",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "econometrics_4",
|
| 40 |
+
"question": "为了研究居民的收入水平与购买商业保险额之间的关系，调查组对某地区居民进行随机抽样调查，调查结果显示收入水平$X$与购买商业保险额$Y$之间的相关系数为0.526。根据以上研究结果可以得出____。",
|
| 41 |
+
"A": "该地区所有居民的收入水平$X$与购买商业保险额$Y$之间的相关系数也是0.526",
|
| 42 |
+
"B": "购买商业保险额变量中大约有28%可以由居民的收入水平$X$与购买商业保险额$Y$之间的线性关系解释",
|
| 43 |
+
"C": "如果该地区居民收入水平降低，肯定会导致购买商业保险的数额减少",
|
| 44 |
+
"D": "由于二者间的相关系数较低，说明二者间不存在线性关系",
|
| 45 |
+
"answer": "B"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/econometrics/val.json
ADDED
|
@@ -0,0 +1,164 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "econometrics_0",
|
| 4 |
+
"question": "用一组有30个观测值的样本估计模型$\\hat{Y_{i}}=\\beta_{0}+\\beta_{1}X_{1i}+\\beta_{2}X_{2i}+\\mu_{i}$后，在显著性水平0.05下对方程的显著性作检验，此检验的备择假设是____。",
|
| 5 |
+
"A": "$\\beta_{0}=0$",
|
| 6 |
+
"B": "$\\beta_{1}=\\beta_{2}=0$",
|
| 7 |
+
"C": "$\\beta_{1}=\\beta_{2}\\ne0$",
|
| 8 |
+
"D": "$\\beta_{1}$和$\\beta_{2}$不全为0",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "econometrics_1",
|
| 13 |
+
"question": "G-Q检验可以用于检验____的异方差。",
|
| 14 |
+
"A": "单调递增或单调递减",
|
| 15 |
+
"B": "单调递减或复杂型",
|
| 16 |
+
"C": "单调递增或复杂型",
|
| 17 |
+
"D": "各种类型",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "econometrics_2",
|
| 22 |
+
"question": "如果方差膨胀因子$VIF=100$，那认为什么问题是最严重的____。",
|
| 23 |
+
"A": "异方差问题",
|
| 24 |
+
"B": "序列相关问题",
|
| 25 |
+
"C": "多重共线性问题",
|
| 26 |
+
"D": "解释变量与随机项的相关性",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "econometrics_3",
|
| 31 |
+
"question": "在多元线性回归模型中，若仅存在多重共线性，则____。",
|
| 32 |
+
"A": "在完全共线性下，可以得到参数的估计量",
|
| 33 |
+
"B": "在近似共线性下，参数估计量的方差最小",
|
| 34 |
+
"C": "在近似共线性下，参数估计量的方差增大",
|
| 35 |
+
"D": "需要发展新的方法估计该模型，这包括普通最小二乘法、差分法等",
|
| 36 |
+
"answer": "D"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "econometrics_4",
|
| 40 |
+
"question": "下列回归模型中可用DW统计量来检验的是____。（模型中的$\\varepsilon_{t}$是具有零均值、常数方差，且不存在序列相关的随机变量）",
|
| 41 |
+
"A": "$Y_{t}=\\beta_{0}+\\beta_{1}X_{t}+\\mu_{t}$，其中$\\mu_{t}=\\varrho\\mu_{t-1}+\\varepsilon_{t}$，$X_{t}$是非随机变量",
|
| 42 |
+
"B": "$Y_{t}=\\beta_{1}X_{t}+\\mu_{t}$，其中$\\mu_{t}=\\varrho\\mu_{t-1}+\\varepsilon_{t}$，$X_{t}$是非随机变量",
|
| 43 |
+
"C": "$Y_{t}=\\beta_{0}+\\beta_{1}X_{t}+\\mu_{t}$，其中$\\mu_{t}=\\varrho_{1}\\mu_{t-1}+\\varrho_{2}\\mu_{t-2}+\\varepsilon_{t}$，$X_{t}$是非随机变量",
|
| 44 |
+
"D": "$Y_{t}=\\beta_{0}+\\beta_{1}X_{t}+\\mu_{t}$，其中$\\mu_{t}=\\varrho\\mu_{t-1}+\\varepsilon_{t}$，$X_{t}$是随机变量",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "econometrics_5",
|
| 49 |
+
"question": "下列各项中，属于有限分布滞后模型的修正估计方法的有____。",
|
| 50 |
+
"A": "经验加权法",
|
| 51 |
+
"B": "工具变量法",
|
| 52 |
+
"C": "科伊克方法",
|
| 53 |
+
"D": "普通最小二乘法",
|
| 54 |
+
"answer": "A"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "econometrics_6",
|
| 58 |
+
"question": "模型设定偏误的类型不包括____。",
|
| 59 |
+
"A": "多选无关变量",
|
| 60 |
+
"B": "模型函数被误设",
|
| 61 |
+
"C": "遗漏相关的解释变量",
|
| 62 |
+
"D": "设定的模型存在异方差",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "econometrics_7",
|
| 67 |
+
"question": "下列各项中，不属于约化模型的准则的有____。",
|
| 68 |
+
"A": "模型具有包容性",
|
| 69 |
+
"B": "模型具有恒定的参数",
|
| 70 |
+
"C": "解释变量必须是强外生的",
|
| 71 |
+
"D": "模型必须与经济理论相一致",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "econometrics_8",
|
| 76 |
+
"question": "下列关于二元Probit离散选择模型的表述，错误的是____。",
|
| 77 |
+
"A": "Probit模型的随机误差项$\\mu_{i}^{*}$服从正态分布",
|
| 78 |
+
"B": "Probit模型的随机误差项$\\mu_{i}^{*}$服从$F$分布",
|
| 79 |
+
"C": "重复观测值不可得情形下的模型可以采用完全信息最大似然法中所采用的迭代方法估计参数",
|
| 80 |
+
"D": "重复观测值可得情形下的模型可以采用广义最小二乘估计",
|
| 81 |
+
"answer": "B"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "econometrics_9",
|
| 85 |
+
"question": "Logit模型是假定二元选择模型$y_{i}^{*}=X_{i}B+\\mu_{i}^{*}$中的随机误差项$\\mu_{i}^{*}$的密度函数为____。",
|
| 86 |
+
"A": "$f(t)=\\frac{e^{-t}}{(1+e^{-t})^{2}}$",
|
| 87 |
+
"B": "$f(t)=\\frac{1}{(1+e^{-t})}$",
|
| 88 |
+
"C": "$f(t)=\\frac{e^{-t}}{(1-e^{-t})^{2}}$",
|
| 89 |
+
"D": "$f(t)=\\frac{1}{(1-e^{-t})}$",
|
| 90 |
+
"answer": "A"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "econometrics_10",
|
| 94 |
+
"question": "关于Probit模型和Logit模型的参数估计，下列表述错误的是____。",
|
| 95 |
+
"A": "在重复观测值不可得的情形下，Logit模型可采用完全信息最大似然法中所采用的迭代方法",
|
| 96 |
+
"B": "在重复观测值可得的情形下，两模型可采用广义最小二乘法",
|
| 97 |
+
"C": "在重复观测值不可得的情形下，两模型可采用完全信息最大似然法",
|
| 98 |
+
"D": "在重复观测值不可得和可得两种情形下，两模型都要采用完全信息最大似然估计的迭代法",
|
| 99 |
+
"answer": "D"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "econometrics_11",
|
| 103 |
+
"question": "为检验平行数据模型$y_{it}=\\alpha_{i}+X_{it}\\beta_{i}+\\mu_{it}$行的参数在横截面上有无变化，可进性的检验假设为____。",
|
| 104 |
+
"A": "斜率在不同的横截面样本点上和时间上都是相同的，但截距不同",
|
| 105 |
+
"B": "截距斜率在不同的横截面样本点上和时间上都是相同的",
|
| 106 |
+
"C": "检验$\\alpha$和$\\beta$，先进行$\\alpha$的检验，再进行$\\beta$的检验",
|
| 107 |
+
"D": "检验$\\alpha$和$\\beta$，先进行$\\beta$的检验，再进行$\\alpha$的检验",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "econometrics_12",
|
| 112 |
+
"question": "生产函数的要素替代弹性表示的是____。",
|
| 113 |
+
"A": "两种要素的边际替代率的变化率与比例的变化率之比",
|
| 114 |
+
"B": "维持产出不变，减少一单位的某一要素投入，需增加另一要素投入数量",
|
| 115 |
+
"C": "要素替代弹性等于$\\frac{\\mathrm{d}\\ln(\\frac{K}{L})}{\\mathrm{d}\\ln(\\frac{MP_{L}}{MP_{K}})}$",
|
| 116 |
+
"D": "要素的替代弹性就是要素的边际替代率",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "econometrics_13",
|
| 121 |
+
"question": "在产量一定的情况下，某一种要素的增加与另一种要素的减少之间的比例称为____。",
|
| 122 |
+
"A": "要素的替代弹性",
|
| 123 |
+
"B": "要素的边际替代率",
|
| 124 |
+
"C": "要素的产出弹性",
|
| 125 |
+
"D": "技术进步率",
|
| 126 |
+
"answer": "B"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "econometrics_14",
|
| 130 |
+
"question": "下列生产函数中，要素替代弹性为1的是____。",
|
| 131 |
+
"A": "C-D生产函数",
|
| 132 |
+
"B": "投入产出生产函数",
|
| 133 |
+
"C": "VES生产函数",
|
| 134 |
+
"D": "线性生产函数",
|
| 135 |
+
"answer": "A"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "econometrics_15",
|
| 139 |
+
"question": "多元线性回归模型为：$Y=\\beta_{0}+\\beta_{1}X_{1}+\\beta_{2}X_{2}+\\cdots+\\beta_{k}X_{k}+\\mu$。其中，$k$为解释变量的数目，$\\beta_{j}(j=0,1,2,\\cdots,k)$为回归系数，$\\mu$为随机误差项。设$\\hat{Y}$为条件期望$E(Y\\mid X)$的估计量，$\\hat{\\beta_{j}}$为$\\beta_{j}(j=0,1,2,\\cdots,k)$的估计量。该模型对应的样本回归函数为____。",
|
| 140 |
+
"A": "$Y=\\hat{\\beta_{0}}+\\hat{\\beta_{1}}X_{1}+\\hat{\\beta_{2}}X_{2}+\\cdots+\\hat{\\beta_{k}}X_{k}$",
|
| 141 |
+
"B": "$Y=\\hat{\\beta_{0}}+\\hat{\\beta_{1}}X_{1}+\\hat{\\beta_{2}}X_{2}+\\cdots+\\hat{\\beta_{k}}X_{k}+\\mu$",
|
| 142 |
+
"C": "$\\hat{Y} =\\hat{\\beta_{0}}+\\hat{\\beta_{1}}X_{1}+\\hat{\\beta_{2}}X_{2}+\\cdots+\\hat{\\beta_{k}}X_{k}+e$（其中$e$为残差项）",
|
| 143 |
+
"D": "$\\hat{Y} =\\hat{\\beta_{0}}+\\hat{\\beta_{1}}X_{1}+\\hat{\\beta_{2}}X_{2}+\\cdots+\\hat{\\beta_{k}}X_{k}$",
|
| 144 |
+
"answer": "D"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "econometrics_16",
|
| 148 |
+
"question": "在含有$G$个内生变量的完备联立方程组中，当识别的阶条件为$M-N_{i}<G-1$（$M$为联立方程组中内生变量和前定变量的总数，$N_{i}$为第$i个方程中内生变量和前定变量的总数）时，则表示____。",
|
| 149 |
+
"A": "第$i$个方程恰好识别",
|
| 150 |
+
"B": "第$i$个方程不可识别",
|
| 151 |
+
"C": "第$i$个方程过度识别",
|
| 152 |
+
"D": "第$i$个方程具有唯一统计形式",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "econometrics_17",
|
| 157 |
+
"question": "在DW检验中，不能判定的区域是____。",
|
| 158 |
+
"A": "$0<d<d_{l},4-d_{l}<d<4$",
|
| 159 |
+
"B": "$d_{u}<d<4-d_{u}$",
|
| 160 |
+
"C": "$d_{l}<d<d_{u},4-d_{u}<d<d_{l}$",
|
| 161 |
+
"D": "以上都不对",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
}
|
| 164 |
+
]
|
fineval/json/economic_law/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "economic_law_0",
|
| 4 |
+
"question": "法律具有哪些基本特征____。",
|
| 5 |
+
"A": "一定的时空性、客观性、规范性、强制性",
|
| 6 |
+
"B": "随意性、主观性、自由性、选择性",
|
| 7 |
+
"C": "任意性、私人性、自由性、自愿性",
|
| 8 |
+
"D": "模糊性、随意性、宽容性、灵活性",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "economic_law_1",
|
| 13 |
+
"question": "2017年，甲有限合伙企业实现利润300万元。2018年年初，合伙企业向普通合伙人乙、丙及有限合伙人丁各分配利润100万元。根据合伙企业法律制度的规定，就上述可分配利润应缴纳所得税的主体是____。",
|
| 14 |
+
"A": "乙和丙",
|
| 15 |
+
"B": "乙、丙和丁",
|
| 16 |
+
"C": "丁",
|
| 17 |
+
"D": "甲、乙、丙和丁",
|
| 18 |
+
"answer": "B"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "economic_law_2",
|
| 22 |
+
"question": "根据公司法律制度的规定，下列主体中，有资格提出上市公司独立董事候选人的是____。",
|
| 23 |
+
"A": "持有上市公司已发行股份1%以上的股东",
|
| 24 |
+
"B": "上市公司的董事长",
|
| 25 |
+
"C": "上市公司的职工代表大会",
|
| 26 |
+
"D": "上市公司的监事会主席",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "economic_law_3",
|
| 31 |
+
"question": "根据公司法律制度的规定，股份有限公司发起人持有的本公司股份，自公司成立之日起一定期限内不得转让。该期限是____。",
|
| 32 |
+
"A": "1年",
|
| 33 |
+
"B": "2年",
|
| 34 |
+
"C": "3年",
|
| 35 |
+
"D": "6个月",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "economic_law_4",
|
| 40 |
+
"question": "法律的适用有哪些基本原则____。",
|
| 41 |
+
"A": "法无规定不溯及既往、法律面前人人平等、法律保护诚信、法律禁止滥用权利",
|
| 42 |
+
"B": "法无规定不溯及既往、法律保护诚信、法律禁止滥用权利、法律面前人人平等",
|
| 43 |
+
"C": "法无规定不溯及既往、法律禁止滥用权利、法律面前人人平等、法律保护诚信",
|
| 44 |
+
"D": "法律面前人人平等、法律保护诚信、法无规定不溯及既往、法律禁止滥用权利",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/economic_law/val.json
ADDED
|
@@ -0,0 +1,227 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
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|
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|
|
|
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|
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|
|
|
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|
|
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|
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|
|
|
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|
|
|
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|
|
|
|
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|
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|
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|
|
|
|
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|
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|
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|
|
|
|
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|
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|
|
|
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|
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|
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|
|
|
|
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|
|
|
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|
|
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|
|
|
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|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "economic_law_0",
|
| 4 |
+
"question": "根据民事制度的法律规定，下列关于附条件民事法律行为所附条件的表述中，正确的是____。",
|
| 5 |
+
"A": "既可以是人的行为，也可以是自然现象",
|
| 6 |
+
"B": "既可以是将来事实，也可以是过去事实",
|
| 7 |
+
"C": "既包括约定事实，也包括法定事实",
|
| 8 |
+
"D": "既可以是确定发生的事实，也可以是不确定发生的事实",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "economic_law_1",
|
| 13 |
+
"question": "根据票据法律制度的规定，下列主体中，属于票据上主债务人的是____。",
|
| 14 |
+
"A": "汇票承兑人",
|
| 15 |
+
"B": "支票出票人",
|
| 16 |
+
"C": "汇票出票人",
|
| 17 |
+
"D": "支票付款人",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "economic_law_2",
|
| 22 |
+
"question": "甲公司签发的支票上，中文大写记载的金额为“壹万玖仟捌佰元整”，而阿拉伯数字（数码）记载的金额为“19810元”，根据票据法律制度的规定，下列关于该支票效力的表述中，正确的是____。",
|
| 23 |
+
"A": "支票无效",
|
| 24 |
+
"B": "经甲公司将金额更改为一致并签章后，支票有效",
|
| 25 |
+
"C": "支票有效，以中文记载为准",
|
| 26 |
+
"D": "支票有效，以阿拉伯数字（数码）记载为准",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "economic_law_3",
|
| 31 |
+
"question": "根据票据法律制度的规定，下列票据记载事项中，可以更改的是____。",
|
| 32 |
+
"A": "出票日期",
|
| 33 |
+
"B": "付款人名称",
|
| 34 |
+
"C": "票据金额",
|
| 35 |
+
"D": "收款人名称",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "economic_law_4",
|
| 40 |
+
"question": "根据票据法律制度的规定，下列各项中，属于票据的相对必要记载事项的是____。",
|
| 41 |
+
"A": "票据金额",
|
| 42 |
+
"B": "背书记载的条件",
|
| 43 |
+
"C": "票据到期日",
|
| 44 |
+
"D": "承兑记载的条件",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "economic_law_5",
|
| 49 |
+
"question": "根据企业国有资产法律制度的规定，下列关于企业国有资产的表述中，正确的是____。",
|
| 50 |
+
"A": "企业国有资产是指国家对企业各种形式的出资所形成的权益",
|
| 51 |
+
"B": "国家作为出资人对所出资企业的法人财产享有所有权",
|
| 52 |
+
"C": "企业国有资产即国家出资企业的法人财产",
|
| 53 |
+
"D": "国家对企业出资所形成的厂房、机器设备等固定资产的所有权属于国家",
|
| 54 |
+
"answer": "A"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "economic_law_6",
|
| 58 |
+
"question": "根据企业国有资产法律制度的规定，下列关于国有独资企业的表述中，正确的是____。",
|
| 59 |
+
"A": "国有独资企业包括国有独资公司和企业全部注册资本均属国有的非公司制企业",
|
| 60 |
+
"B": "国有独资企业设立的法律依据为《公司法》",
|
| 61 |
+
"C": "国有独资企业对国家授予其经营管理的财产不享有处分权",
|
| 62 |
+
"D": "国有独资企业的企业财产属于全民所有",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "economic_law_7",
|
| 67 |
+
"question": "根据企业国有资产法律制度的规定，设立国有独资公司的法律依据是____。",
|
| 68 |
+
"A": "《全民所有制工业企业法》",
|
| 69 |
+
"B": "《企业国有资产法》",
|
| 70 |
+
"C": "《个人独资企业法》",
|
| 71 |
+
"D": "《公司法》",
|
| 72 |
+
"answer": "D"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "economic_law_8",
|
| 76 |
+
"question": "根据企业国有资产法律制度的规定，代表国家行使企业国有资产所有权的是____。",
|
| 77 |
+
"A": "全国人民代表大会",
|
| 78 |
+
"B": "国有资产监督管理委员会",
|
| 79 |
+
"C": "国家主席",
|
| 80 |
+
"D": "国务院",
|
| 81 |
+
"answer": "D"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "economic_law_9",
|
| 85 |
+
"question": "根据企业破产法律制度的规定，下列关于破产案件诉讼费用承担的表述中，正确的是____。",
|
| 86 |
+
"A": "由破产申请人预先支付",
|
| 87 |
+
"B": "由全体债权人按比例分担",
|
| 88 |
+
"C": "从债务人财产中随时拨付",
|
| 89 |
+
"D": "由债权人和债务人分担",
|
| 90 |
+
"answer": "C"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "economic_law_10",
|
| 94 |
+
"question": "2014年11月3日，人民法院受理了甲公司的破产申请。根据企业破产法律制度的规定，下列已经开始、尚未终结的与甲公司有关的民事诉讼中，应当中止，且不因管理人能够代表债务人参加诉讼而继续进行的是____。",
|
| 95 |
+
"A": "股东乙以甲公司董事长决策失误导致公司损失为由，对其提起的诉讼",
|
| 96 |
+
"B": "甲公司以拖欠货款为由，对丙公司提起的诉讼",
|
| 97 |
+
"C": "债权人丁公司以甲公司股东戊与甲公司法人人格严重混同为由，主张戊直接承担责任的诉讼",
|
| 98 |
+
"D": "甲公司以总经理庚违反竞业禁止为由，主张其返还不当利益的诉讼",
|
| 99 |
+
"answer": "C"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "economic_law_11",
|
| 103 |
+
"question": "2013年6月1日，人民法院受理了对甲公司提起的破产申请。根据企业破产法律制度的规定，下列人员中，有资格担任管理人的是____。",
|
| 104 |
+
"A": "曾于2008年1月1日至2009年12月31日担任甲公司法律顾问的丙律师事务所",
|
| 105 |
+
"B": "甲公司董事丁",
|
| 106 |
+
"C": "3年���被吊销执业证书，但现已重获执业资格的注册会计师乙",
|
| 107 |
+
"D": "甲公司监事会主席的妻子戊",
|
| 108 |
+
"answer": "A"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "economic_law_12",
|
| 112 |
+
"question": "根据企业破产法律制度的规定，下列主体中，可以担任管理人的是____。",
|
| 113 |
+
"A": "因盗窃行为受过刑事处罚的张某",
|
| 114 |
+
"B": "破产申请受理前根据有关规定成立的行政清算组",
|
| 115 |
+
"C": "因违法行为被吊销执业证书的王某",
|
| 116 |
+
"D": "正在担任债务人财务顾问的李某",
|
| 117 |
+
"answer": "B"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "economic_law_13",
|
| 121 |
+
"question": "下列关于《外商投资法》的特色与创新的表述中，正确的是____。",
|
| 122 |
+
"A": "全面落实外商投资国民待遇原则",
|
| 123 |
+
"B": "从投资行为法转型为企业组织法",
|
| 124 |
+
"C": "仅适用于外商直接投资，不适用于间接投资",
|
| 125 |
+
"D": "相比外商投资促进和保护，更加强调对外商投资的管理",
|
| 126 |
+
"answer": "A"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "economic_law_14",
|
| 130 |
+
"question": "为保持制度稳定性和连续性、保护投资者合理预期，根据《中华人民共和国外商投资法》规定，依照“外资三法”已经设立的外商投资企业，在该法施行后一定年限内可以继续保留原企业组织形式。该年限是____。",
|
| 131 |
+
"A": "1年",
|
| 132 |
+
"B": "3年",
|
| 133 |
+
"C": "10年",
|
| 134 |
+
"D": "5年",
|
| 135 |
+
"answer": "D"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "economic_law_15",
|
| 139 |
+
"question": "下列关于对外直接投资的表述，正确的是____。",
|
| 140 |
+
"A": "我国境内投资者对外直接投资不属于国际直接投资",
|
| 141 |
+
"B": "我国境内投资者对外直接投资不适用我国国内法",
|
| 142 |
+
"C": "对外直接投资仅包括新设和并购，不包括增资和参股",
|
| 143 |
+
"D": "不同的对外直接投资实施核准和备案管理",
|
| 144 |
+
"answer": "D"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "economic_law_16",
|
| 148 |
+
"question": "根据涉外经济法制度的规定，有权作出征收反倾销税决定的机构是____。",
|
| 149 |
+
"A": "商务部",
|
| 150 |
+
"B": "海关总署",
|
| 151 |
+
"C": "国家税务总局",
|
| 152 |
+
"D": "国务院关税税则委员会",
|
| 153 |
+
"answer": "D"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "economic_law_17",
|
| 157 |
+
"question": "根据物权法律制度的规定，下列各项中，属于《民法典》物权编上物的是____。",
|
| 158 |
+
"A": "太阳",
|
| 159 |
+
"B": "月亮",
|
| 160 |
+
"C": "星星",
|
| 161 |
+
"D": "海域",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "economic_law_18",
|
| 166 |
+
"question": "根据物权法律制度的规定，下列关于物的种类的表述中，正确的是____。",
|
| 167 |
+
"A": "汽车属于可分物",
|
| 168 |
+
"B": "消费物与非消费物的分类仅限于动广产",
|
| 169 |
+
"C": "可替代物与不可替代物的分类仅限于不动产",
|
| 170 |
+
"D": "文物属于禁止流通物",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "economic_law_19",
|
| 175 |
+
"question": "根据物权法律制度的规定，下列各项中，属于动产的是____。",
|
| 176 |
+
"A": "房屋",
|
| 177 |
+
"B": "林木",
|
| 178 |
+
"C": "海域",
|
| 179 |
+
"D": "船舶",
|
| 180 |
+
"answer": "D"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "economic_law_20",
|
| 184 |
+
"question": "根据物权法律制度的规定，下列各项中，属于独立物权的是____。",
|
| 185 |
+
"A": "地役权",
|
| 186 |
+
"B": "建设用地使用权",
|
| 187 |
+
"C": "质权",
|
| 188 |
+
"D": "抵押权",
|
| 189 |
+
"answer": "B"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "economic_law_21",
|
| 193 |
+
"question": "根据证券法律制度的规定，下列关于区域性股权市场相关规则的表述中，正确的是____。",
|
| 194 |
+
"A": "可采用协议转让的方式进行交易",
|
| 195 |
+
"B": "可将权益拆分为均等份额公开发行",
|
| 196 |
+
"C": "可将权益按照标准化交易单位持续挂牌交易",
|
| 197 |
+
"D": "权益持有人累积可超过200人",
|
| 198 |
+
"answer": "A"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "economic_law_22",
|
| 202 |
+
"question": "根据证券法律制度的规定，上市公司应当在每个会计年度结束之日起一定期限内编制年度报告并披露。该期限是____。",
|
| 203 |
+
"A": "3个月",
|
| 204 |
+
"B": "1个月",
|
| 205 |
+
"C": "4个月",
|
| 206 |
+
"D": "6个月",
|
| 207 |
+
"answer": "C"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "economic_law_23",
|
| 211 |
+
"question": "甲上市公司上一期经审计的净资产额为50亿元人民币。甲公司拟为乙公司提供保证担保，担保金额为6亿元，并经董事会会议决议通过。甲公司章程规定，单笔对外担保额超过公司最近一期经审计净资产10$\\%$的担保须经公司股东大会批准。根据证券法律制度的规定，甲公司披露该笔担保的最早时点应当是____。",
|
| 212 |
+
"A": "甲公司董事会就该笔担保形成决议时",
|
| 213 |
+
"B": "甲公司股东大会就该笔担保形成决议时",
|
| 214 |
+
"C": "证券交易所核准同意甲公司进行担保时",
|
| 215 |
+
"D": "甲公司与乙公司的债权人签订保证合同时",
|
| 216 |
+
"answer": "A"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "economic_law_24",
|
| 220 |
+
"question": "根据证券法律制度的规定，下列关于非上市公众公司的表述中，正确的是____。",
|
| 221 |
+
"A": "非上市公众公司不包括虽然在全国中小企业股份转让系统进行公开转让，但股东人数未超过200人的股份有限公司",
|
| 222 |
+
"B": "非上市公众公司向特���对象发行股票，无须中国证监会核准",
|
| 223 |
+
"C": "非上市公众公司包括股票向特定对象转让导致股东累计超过200人，但其股票未在证券交易所上市交易的股份有限公司",
|
| 224 |
+
"D": "非上市公众公司经中国证监会核准，可以在全国中小企业股份转让系统向不特定对象公开发行",
|
| 225 |
+
"answer": "D"
|
| 226 |
+
}
|
| 227 |
+
]
|
fineval/json/finance/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "finance_0",
|
| 4 |
+
"question": "国际清偿力不包括一国的____。",
|
| 5 |
+
"A": "自有储备",
|
| 6 |
+
"B": "借入储备",
|
| 7 |
+
"C": "国际银行同业拆借",
|
| 8 |
+
"D": "在IMF的SDR",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "finance_1",
|
| 13 |
+
"question": "目前，我国实施的人民币汇率制度是____。",
|
| 14 |
+
"A": "固定汇率制",
|
| 15 |
+
"B": "弹性汇率制",
|
| 16 |
+
"C": "钉住汇率制",
|
| 17 |
+
"D": "管理浮动汇率制",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "finance_2",
|
| 22 |
+
"question": "商业银行与其他金融机构区别之一在于其能接受____。",
|
| 23 |
+
"A": "原始存款",
|
| 24 |
+
"B": "定期存款",
|
| 25 |
+
"C": "活期存款",
|
| 26 |
+
"D": "储蓄存款",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "finance_3",
|
| 31 |
+
"question": "某5年期、面额100元的债券，以80元的价格贴现发行，其票面收益率为____。",
|
| 32 |
+
"A": "4%",
|
| 33 |
+
"B": "20%",
|
| 34 |
+
"C": "5%",
|
| 35 |
+
"D": "16%",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "finance_4",
|
| 40 |
+
"question": "在发展中国家的金融自由化改革实践中，被视为成功范例的国家是____。",
|
| 41 |
+
"A": "韩国",
|
| 42 |
+
"B": "阿根廷",
|
| 43 |
+
"C": "智利",
|
| 44 |
+
"D": "新西兰",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/finance/val.json
ADDED
|
@@ -0,0 +1,227 @@
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "finance_0",
|
| 4 |
+
"question": "下列信用形式中，不属于直接信用的有____。",
|
| 5 |
+
"A": "商业企业对客户赊销商品",
|
| 6 |
+
"B": "信用合作社对农户发放贷款",
|
| 7 |
+
"C": "企业发行债券",
|
| 8 |
+
"D": "股份公司发行股票",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "finance_1",
|
| 13 |
+
"question": "实际利率为3$\\%$，预期通货膨胀率为6$\\%$，则名义利率水平应该近似的等于____。",
|
| 14 |
+
"A": "2%",
|
| 15 |
+
"B": "3%",
|
| 16 |
+
"C": "9%",
|
| 17 |
+
"D": "6%",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "finance_2",
|
| 22 |
+
"question": "我国习惯上将年息、月息、拆息都以“厘”做单位，若年息3厘、月息2厘、拆息2厘，则分别是指____。",
|
| 23 |
+
"A": "年利率为3%，月利率为0.02%，日利率为0.2%",
|
| 24 |
+
"B": "年利率为0.3%，月利率为0.2%，日利率为0.02%",
|
| 25 |
+
"C": "年利率为0.3%，月利率为0.02%，日利率为2%",
|
| 26 |
+
"D": "年利率为3%，月利率为0.2%，日利率为0.02%",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "finance_3",
|
| 31 |
+
"question": "挂牌公告的定期储蓄和活期储蓄存款利率不属于____。",
|
| 32 |
+
"A": "市场利率",
|
| 33 |
+
"B": "名义利率",
|
| 34 |
+
"C": "固定利率",
|
| 35 |
+
"D": "官定利率",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "finance_4",
|
| 40 |
+
"question": "面值为100元的永久性债券票面利率是10$\\%$，当市场利率为8$\\%$时，该债券的理论市场价格应该是____元。",
|
| 41 |
+
"A": "100",
|
| 42 |
+
"B": "125",
|
| 43 |
+
"C": "110",
|
| 44 |
+
"D": "1375",
|
| 45 |
+
"answer": "B"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "finance_5",
|
| 49 |
+
"question": "某企业因业务需要，申请银行为其开具银行汇票，银行经审查后，同意企业的申请，为其开具了一张100万元的银行汇票。银行的这一业务体现了银行的____。",
|
| 50 |
+
"A": "信用中介职能",
|
| 51 |
+
"B": "支付中介职能",
|
| 52 |
+
"C": "化货币收入为资本职能",
|
| 53 |
+
"D": "创造信用流通工具职能",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "finance_6",
|
| 58 |
+
"question": "以下的金融资产中不具有与期权类似的特征的是____。",
|
| 59 |
+
"A": "期货",
|
| 60 |
+
"B": "信用期权可召回债券认股权证",
|
| 61 |
+
"C": "可召回债券",
|
| 62 |
+
"D": "认股权证",
|
| 63 |
+
"answer": "A"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "finance_7",
|
| 67 |
+
"question": "期货交易的真正目的是____。",
|
| 68 |
+
"A": "作为一种商品交换的工具",
|
| 69 |
+
"B": "减少交易者所承担的风险",
|
| 70 |
+
"C": "转让实物资产或金融资产的财产权",
|
| 71 |
+
"D": "上述说法都正确",
|
| 72 |
+
"answer": "B"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "finance_8",
|
| 76 |
+
"question": "以下不属于金融衍生工具的基本功能的____。",
|
| 77 |
+
"A": "转移价格风险",
|
| 78 |
+
"B": "形成权威性价格",
|
| 79 |
+
"C": "保持资信度不变",
|
| 80 |
+
"D": "提高资产管理质量",
|
| 81 |
+
"answer": "C"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "finance_9",
|
| 85 |
+
"question": "以下哪个组织不属于国际性金融机构____。",
|
| 86 |
+
"A": "国际货币基金组织(IMF)",
|
| 87 |
+
"B": "世界贸易组织(WTO)",
|
| 88 |
+
"C": "国际复兴开发银行(IBRD)",
|
| 89 |
+
"D": "国际清算银行(BIS)",
|
| 90 |
+
"answer": "B"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "finance_10",
|
| 94 |
+
"question": "下列关于我国金融资产管理公司的说法不正确的是____。",
|
| 95 |
+
"A": "设立时以最大限度保全资产、减少损失为主要经营目标",
|
| 96 |
+
"B": "我国四家金融资产管理公司组织形式上的发展方向是实行股份制改造",
|
| 97 |
+
"C": "我国四家金融资产管理公司业务上的发展方向是实行完全的政策性经营",
|
| 98 |
+
"D": "1999年我国成立的四家金融资产管理公司分别是信达资产管理公司、长城资产管理公司、东方资产管理公司和华融资产管理公司",
|
| 99 |
+
"answer": "C"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "finance_11",
|
| 103 |
+
"question": "改革后我国的农村银行机构不包括____。",
|
| 104 |
+
"A": "中国农村发展银行",
|
| 105 |
+
"B": "农村合作银行",
|
| 106 |
+
"C": "村镇银行",
|
| 107 |
+
"D": "农村商业银行",
|
| 108 |
+
"answer": "A"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "finance_12",
|
| 112 |
+
"question": "以下哪个不是金融中介机构的主要职能____。",
|
| 113 |
+
"A": "信用中介职能",
|
| 114 |
+
"B": "支付中介职能",
|
| 115 |
+
"C": "信用创造功能",
|
| 116 |
+
"D": "转移价格风险职能",
|
| 117 |
+
"answer": "D"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "finance_13",
|
| 121 |
+
"question": "商业银行最基本的职能是____。",
|
| 122 |
+
"A": "信用中介",
|
| 123 |
+
"B": "支付中介",
|
| 124 |
+
"C": "信用创造",
|
| 125 |
+
"D": "货币创造",
|
| 126 |
+
"answer": "A"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "finance_14",
|
| 130 |
+
"question": "自动转账制度的创新属于____。",
|
| 131 |
+
"A": "避免风险的创新",
|
| 132 |
+
"B": "技术进步推动的创新",
|
| 133 |
+
"C": "规避行政管制的创新",
|
| 134 |
+
"D": "降低经营成本的创新",
|
| 135 |
+
"answer": "C"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "finance_15",
|
| 139 |
+
"question": "从性质上讲，商业银行是____。",
|
| 140 |
+
"A": "不以盈利为目的的国家银行",
|
| 141 |
+
"B": "执行国家产业政策的政策性银行",
|
| 142 |
+
"C": "承担金融资金融通职能的特殊企业",
|
| 143 |
+
"D": "专门从事金融管理的非金融部门",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "finance_16",
|
| 148 |
+
"question": "实行专业化银行制的商业银行具有的特点是____���",
|
| 149 |
+
"A": "经营长期信用业务与证券投资业务",
|
| 150 |
+
"B": "只经营吸收存款和发放短期工商贷款业务",
|
| 151 |
+
"C": "经营一部分工商贷款业务与保险业务",
|
| 152 |
+
"D": "与信托业、证券业综合经营",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "finance_17",
|
| 157 |
+
"question": "列中央银行的活动中，能体现“发行的银行”职能的是____。",
|
| 158 |
+
"A": "组织全国范围的资金清算",
|
| 159 |
+
"B": "充当政府的金融代理人",
|
| 160 |
+
"C": "作为货币政策的最高决策机构",
|
| 161 |
+
"D": "集中存款准备金",
|
| 162 |
+
"answer": "C"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "finance_18",
|
| 166 |
+
"question": "真正最早全面发挥中央银行职能的是____。",
|
| 167 |
+
"A": "英格兰银行",
|
| 168 |
+
"B": "法兰西银行",
|
| 169 |
+
"C": "德意志银行",
|
| 170 |
+
"D": "瑞典银行",
|
| 171 |
+
"answer": "A"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "finance_19",
|
| 175 |
+
"question": "“经理国库、临时的财政垫支、充当银行最后贷款人”表示中央银行在行使____职能。",
|
| 176 |
+
"A": "调节职能",
|
| 177 |
+
"B": "服务职能",
|
| 178 |
+
"C": "管理职能",
|
| 179 |
+
"D": "控制职能",
|
| 180 |
+
"answer": "B"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "finance_20",
|
| 184 |
+
"question": "中央银行作为特殊的金融机构，其业务对象为____。",
|
| 185 |
+
"A": "一国金融机构与工商企业",
|
| 186 |
+
"B": "一国政府与金融机构",
|
| 187 |
+
"C": "一国工商企业与金融机构",
|
| 188 |
+
"D": "工商企业与个人",
|
| 189 |
+
"answer": "B"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "finance_21",
|
| 193 |
+
"question": "股指期货的交割是通过什么形式完成的____。",
|
| 194 |
+
"A": "从不交割",
|
| 195 |
+
"B": "根据股票指数进行现金交割",
|
| 196 |
+
"C": "对指数内每一只股票交割一个单位",
|
| 197 |
+
"D": "对指数内每一只股票按照指数的加权比例分别交割",
|
| 198 |
+
"answer": "B"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "finance_22",
|
| 202 |
+
"question": "面关于外汇看跌期权的表述中，错误的是____。",
|
| 203 |
+
"A": "合约买方拥有卖出外汇的权利",
|
| 204 |
+
"B": "合约买方拥有买入外汇的权利",
|
| 205 |
+
"C": "合约卖方承担买入外汇的义务",
|
| 206 |
+
"D": "合约买方支付的期权费不能收回",
|
| 207 |
+
"answer": "B"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "finance_23",
|
| 211 |
+
"question": "关于可转换债券，下列描述错误的是____。",
|
| 212 |
+
"A": "可转换债券是指公司债券附加可转换条款，赋予债券持有人按预先确定的比例（转换比率）转换为该公司普通股的选择权",
|
| 213 |
+
"B": "大部分可转换债券是没有抵押的低等级债券，并且常由风险较大的小型公司所发行的",
|
| 214 |
+
"C": "发行可转换债券的公司筹措债务资本的能力较低，使用可转换债券的方式将增强对投资者的吸引力",
|
| 215 |
+
"D": "可转换债券不能被发行公司提前赎回",
|
| 216 |
+
"answer": "D"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "finance_24",
|
| 220 |
+
"question": "美式期权是指期权的执行时间____。",
|
| 221 |
+
"A": "只能在到期日",
|
| 222 |
+
"B": "可以在到期日之前的任何时候",
|
| 223 |
+
"C": "可以在到期日或到期日之前的任何时候",
|
| 224 |
+
"D": "不能随意改变",
|
| 225 |
+
"answer": "C"
|
| 226 |
+
}
|
| 227 |
+
]
|
fineval/json/financial_engineering/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
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|
|
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|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "financial_engineering_0",
|
| 4 |
+
"question": "金融工程中的套利是指____。",
|
| 5 |
+
"A": "通过投机获取利润",
|
| 6 |
+
"B": "通过差价套利获取利润",
|
| 7 |
+
"C": "通过建立对冲头寸降低风险",
|
| 8 |
+
"D": "通过创新金融产品获取利润",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "financial_engineering_1",
|
| 13 |
+
"question": "____不是金融衍生工具的特征之一。",
|
| 14 |
+
"A": "依赖于原生性金融工具",
|
| 15 |
+
"B": "表现为一种合约",
|
| 16 |
+
"C": "合约上载明交易品种、价格、数量、交割时间及地点等",
|
| 17 |
+
"D": "可以作为支付工具进行交易",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "financial_engineering_2",
|
| 22 |
+
"question": "若某股票看涨期权的套期保值率为0.6，则对于有相同到期日和到期价格的看跌期权的套期保值率为____。",
|
| 23 |
+
"A": "0.6",
|
| 24 |
+
"B": "0.4",
|
| 25 |
+
"C": "-0.6",
|
| 26 |
+
"D": "-0.4",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "financial_engineering_3",
|
| 31 |
+
"question": "奇异期权的主要类型不包括____。",
|
| 32 |
+
"A": "三值期权",
|
| 33 |
+
"B": "打包期权",
|
| 34 |
+
"C": "障碍期权",
|
| 35 |
+
"D": "亚式期权",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "financial_engineering_4",
|
| 40 |
+
"question": "中国金融市场上现有的金融衍生产品不包括____。",
|
| 41 |
+
"A": "风险类",
|
| 42 |
+
"B": "利率类",
|
| 43 |
+
"C": "权益类",
|
| 44 |
+
"D": "货币类",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/financial_engineering/val.json
ADDED
|
@@ -0,0 +1,236 @@
|
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|
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|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "financial_engineering_0",
|
| 4 |
+
"question": "2015年3月29日，华夏上证50ETF基金的收盘价为¥2.649，4月份到期、行权价格为¥2.250的上证50ETF认购期权的收盘价为¥0.406，那么，该期权的内在价值或执行价值为____。",
|
| 5 |
+
"A": "1.844",
|
| 6 |
+
"B": "0.399",
|
| 7 |
+
"C": "2.243",
|
| 8 |
+
"D": "0.406",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "financial_engineering_1",
|
| 13 |
+
"question": "下列关于可转换债券的描述，正确的是____。",
|
| 14 |
+
"A": "与普通债券相同",
|
| 15 |
+
"B": "是普通债券与期货的复合",
|
| 16 |
+
"C": "是否转换的权利属于发行者",
|
| 17 |
+
"D": "是普通债券与期权的复合",
|
| 18 |
+
"answer": "D"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "financial_engineering_2",
|
| 22 |
+
"question": "如果股票价格上升，则该股票的看跌期权价格____。",
|
| 23 |
+
"A": "下跌，上涨",
|
| 24 |
+
"B": "下跌，下跌",
|
| 25 |
+
"C": "上涨，下跌",
|
| 26 |
+
"D": "上涨，上涨",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "financial_engineering_3",
|
| 31 |
+
"question": "合约类型的标准划分不包括____。",
|
| 32 |
+
"A": "远期",
|
| 33 |
+
"B": "期货",
|
| 34 |
+
"C": "期权",
|
| 35 |
+
"D": "久期",
|
| 36 |
+
"answer": "D"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "financial_engineering_4",
|
| 40 |
+
"question": "衍生金融工具市场的特点不包括____。",
|
| 41 |
+
"A": "跨期交易",
|
| 42 |
+
"B": "杠杆效应",
|
| 43 |
+
"C": "不确定性和高风险性",
|
| 44 |
+
"D": "套期保值和投机套利不共存",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "financial_engineering_5",
|
| 49 |
+
"question": "____是金融衍生产品中相对简单的一种，交易双方约定在未来特定日期按既定的价格购买或出售某项资产。",
|
| 50 |
+
"A": "金融期货合约",
|
| 51 |
+
"B": "金融期权合约",
|
| 52 |
+
"C": "金融远期合约",
|
| 53 |
+
"D": "金融互换协议",
|
| 54 |
+
"answer": "C"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "financial_engineering_6",
|
| 58 |
+
"question": "期货是一种标准化的金融合约，以下哪一项是一般的期货合约中没有被标准化的____。",
|
| 59 |
+
"A": "合约规模",
|
| 60 |
+
"B": "交割日期",
|
| 61 |
+
"C": "交割方式",
|
| 62 |
+
"D": "交割地点",
|
| 63 |
+
"answer": "C"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "financial_engineering_7",
|
| 67 |
+
"question": "下列哪种外汇交易方式采取保证金制度____。",
|
| 68 |
+
"A": "期货交易",
|
| 69 |
+
"B": "期权交易",
|
| 70 |
+
"C": "即期交易",
|
| 71 |
+
"D": "互换交易",
|
| 72 |
+
"answer": "A"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "financial_engineering_8",
|
| 76 |
+
"question": "若某股票看涨期权的套期保值率为0.6，则对于有相同到期日和到期价格的看跌期权的套期保值率为____。",
|
| 77 |
+
"A": "0.6",
|
| 78 |
+
"B": "0.4",
|
| 79 |
+
"C": "-0.6",
|
| 80 |
+
"D": "-0.4",
|
| 81 |
+
"answer": "C"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "financial_engineering_9",
|
| 85 |
+
"question": "到期日之前，看涨期权的时间价值等于____。",
|
| 86 |
+
"A": "实际的看涨期权价格减去期权的内在价值",
|
| 87 |
+
"B": "零",
|
| 88 |
+
"C": "看涨期权的内在价值",
|
| 89 |
+
"D": "实际的看涨期权价格加上期权的内在价值",
|
| 90 |
+
"answer": "A"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "financial_engineering_10",
|
| 94 |
+
"question": "在一段时间之前，某家公司签订了一项以150万美元买入100万英镑的远期合约，目前这一远期合约离到期日还剩6个月。6个月零息英国债券的日波动率为0.06$\\%$（价格在转换成美元后），6个月期限零息美元债券的波动率为0.05$\\%$，两个债券收益率的相关系数为0.8，当前的汇率为1.53，远期合约在一天内价值（以美元计算）变化的标准差为____。",
|
| 95 |
+
"A": "537",
|
| 96 |
+
"B": "357",
|
| 97 |
+
"C": "819",
|
| 98 |
+
"D": "213",
|
| 99 |
+
"answer": "A"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "financial_engineering_11",
|
| 103 |
+
"question": "某交易员通过卖出6个月期限执行价格为25美元的看跌期权，同时买入6个月期限执行价格为29美元的看跌期权产生熊市差价，卖出期权的价格为2.15美元，买入期权的价格为4.75美元，当股票为23美元时，此熊市差价的最终回报为____。",
|
| 104 |
+
"A": "1美元",
|
| 105 |
+
"B": "2美元",
|
| 106 |
+
"C": "3美元",
|
| 107 |
+
"D": "4美元",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "financial_engineering_12",
|
| 112 |
+
"question": "假设中国的A公司出售一批货物给美国的B公司，6个月后将收到3000万美元货款，A公司希望控制汇率风险，假定目前的即期中美汇率为1美元＝6.13元人民币，6个月期的远期汇率为1美元＝6.21元人民币，A公司可以购买6个月期美元看跌期权，其执行价格为1美元＝6.13元人民币，期权费每美元0.1元人民币。目前，人民币6个月期的年化利率是4$\\%$，而美元六个月期年化利率是0.5$\\%$，如果A公司决定用远期合约来套期保值，计算此次销售可确保获得的人民币收入为____。",
|
| 113 |
+
"A": "18630万元",
|
| 114 |
+
"B": "18640万元",
|
| 115 |
+
"C": "18650万元",
|
| 116 |
+
"D": "18660万元",
|
| 117 |
+
"answer": "A"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "financial_engineering_13",
|
| 121 |
+
"question": "金融工具创新，以及其程序设计、开发和运用并对解决金融问题的创造性方法进行程序化的科学是____。",
|
| 122 |
+
"A": "金融工程",
|
| 123 |
+
"B": "金融制度",
|
| 124 |
+
"C": "金融理论",
|
| 125 |
+
"D": "金融��济学",
|
| 126 |
+
"answer": "A"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "financial_engineering_14",
|
| 130 |
+
"question": "在期货交易中____是会员单位对每笔新开仓交易必须交纳的保证金。",
|
| 131 |
+
"A": "基础保证金",
|
| 132 |
+
"B": "初始保证金",
|
| 133 |
+
"C": "追加保证金",
|
| 134 |
+
"D": "变更追加保证金",
|
| 135 |
+
"answer": "B"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "financial_engineering_15",
|
| 139 |
+
"question": "某企业3个月后需用美元支付200万欧元进口货款，预测汇率会有大幅度变动，采用外汇期权交易保值。已知即期汇率为$1＝€1；协定价格€1＝$1.0100，期权价格€1＝$0.0338；佣金占合同金额0.05$\\%$，采用欧式期权。请问3个月后市场汇率为$1＝€0.8500情况下该企业应____。",
|
| 140 |
+
"A": "卖出期权",
|
| 141 |
+
"B": "放弃期权",
|
| 142 |
+
"C": "执行期权",
|
| 143 |
+
"D": "不确定",
|
| 144 |
+
"answer": "C"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "financial_engineering_16",
|
| 148 |
+
"question": "某个指数的当前水平为1500。执行价格为1400，期限为6个月的看涨和看跌期权的价格分别为154.00和34.25。6个月期无风险利率为5$\\%$，这时的隐含股息收益率为____。",
|
| 149 |
+
"A": "1.99",
|
| 150 |
+
"B": "2",
|
| 151 |
+
"C": "2.01",
|
| 152 |
+
"D": "3",
|
| 153 |
+
"answer": "A"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "financial_engineering_17",
|
| 157 |
+
"question": "假设某不付红利股票价格服从几何布朗运动，其预期年收益率为16$\\%$，年波动率为30$\\%$，该股票当天收盘价为50元。第二天收盘时的预期价格为____。",
|
| 158 |
+
"A": "51",
|
| 159 |
+
"B": "50.022",
|
| 160 |
+
"C": "51.022",
|
| 161 |
+
"D": "52.022",
|
| 162 |
+
"answer": "B"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "financial_engineering_18",
|
| 166 |
+
"question": "在到期日之前可以行使的期权是____。",
|
| 167 |
+
"A": "美式期权",
|
| 168 |
+
"B": "欧式期权",
|
| 169 |
+
"C": "看涨期权",
|
| 170 |
+
"D": "看跌期权",
|
| 171 |
+
"answer": "A"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "financial_engineering_19",
|
| 175 |
+
"question": "期权合约的内容不包括____。",
|
| 176 |
+
"A": "期权的类型",
|
| 177 |
+
"B": "保证金比率的规定",
|
| 178 |
+
"C": "期权的期限和到期日",
|
| 179 |
+
"D": "标的的数量",
|
| 180 |
+
"answer": "D"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "financial_engineering_20",
|
| 184 |
+
"question": "设纽约市场的年利率为8$\\%$，伦敦市场年利率为6$\\%$，即期汇率为￡1＝$1.6025－1.6035，3个月升贴水为30-50点，若某投资者拥有10万英镑，应投放在____市场。",
|
| 185 |
+
"A": "伦敦",
|
| 186 |
+
"B": "纽约",
|
| 187 |
+
"C": "不投入",
|
| 188 |
+
"D": "都投入",
|
| 189 |
+
"answer": "B"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "financial_engineering_21",
|
| 193 |
+
"question": "对于持有一定数量股票(或股票组合)的投资者而言，以下____可以用来对冲(Hedging)未来股票价格下跌的风险。",
|
| 194 |
+
"A": "做空股指期货",
|
| 195 |
+
"B": "售出看涨的股指期权",
|
| 196 |
+
"C": "购买看跌的股指期权",
|
| 197 |
+
"D": "A、B、C均可",
|
| 198 |
+
"answer": "D"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "financial_engineering_22",
|
| 202 |
+
"question": "未来将购入固定收益债券的投资者，如果担心未来市场利率下降，通常会利用利率期货的____来规避风险。",
|
| 203 |
+
"A": "买进套利",
|
| 204 |
+
"B": "买入套期保值",
|
| 205 |
+
"C": "卖出套利",
|
| 206 |
+
"D": "卖出套期保值",
|
| 207 |
+
"answer": "B"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "financial_engineering_23",
|
| 211 |
+
"question": "衍生证券市场上参与者的种类不包括____。",
|
| 212 |
+
"A": "套期保值者",
|
| 213 |
+
"B": "套利者",
|
| 214 |
+
"C": "投机者",
|
| 215 |
+
"D": "机构",
|
| 216 |
+
"answer": "D"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "financial_engineering_24",
|
| 220 |
+
"question": "现代金融衍生证券的定价理论没有建立在以下哪个假设基础____。",
|
| 221 |
+
"A": "市场不存在摩擦",
|
| 222 |
+
"B": "市场参与者无对手违约的风险",
|
| 223 |
+
"C": "市场完全竞争",
|
| 224 |
+
"D": "市场存在无风险套利机会",
|
| 225 |
+
"answer": "D"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "financial_engineering_25",
|
| 229 |
+
"question": "当一份期货合约在交易所交易时，未平仓合约数会____。",
|
| 230 |
+
"A": "增加一份",
|
| 231 |
+
"B": "减少一份",
|
| 232 |
+
"C": "不变",
|
| 233 |
+
"D": "以上都有可能",
|
| 234 |
+
"answer": "D"
|
| 235 |
+
}
|
| 236 |
+
]
|
fineval/json/financial_management/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "financial_management_0",
|
| 4 |
+
"question": "下列有关增加股东财富的表述中，正确的是____。",
|
| 5 |
+
"A": "收入是增加股东财富的因素，成本费用是减少股东财富的因素",
|
| 6 |
+
"B": "股东财富的增加可以用股东权益的市场价值来衡量",
|
| 7 |
+
"C": "多余现金用于再投资有利于增加股东财富",
|
| 8 |
+
"D": "提高股利支付率，有助于增加股东财富",
|
| 9 |
+
"answer": "C"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "financial_management_1",
|
| 13 |
+
"question": "甲公司2013年实现税后利润1000万元，2013年年初未分配利润为200万元。公司按10$\\%$提取法定盈余公积。预计2014年需要新增投资资本500万元。目标资本结构（债务/权益）为4/6。公司执行剩余股利分配政策，2013年可分配现金股利____万元。",
|
| 14 |
+
"A": "700",
|
| 15 |
+
"B": "800",
|
| 16 |
+
"C": "900",
|
| 17 |
+
"D": "600",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "financial_management_2",
|
| 22 |
+
"question": "甲公司是一家模具制造企业，正在制定某模具的标准成本。加工一件该模具需要的必不可少的加工操作时间为90小时，设备调整时间为1小时，必要的工间休息为5小时。正常的废品率为4$\\%$。该模具的直接人工标准工时是____小时。",
|
| 23 |
+
"A": "93.6",
|
| 24 |
+
"B": "96",
|
| 25 |
+
"C": "99.84",
|
| 26 |
+
"D": "100",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "financial_management_3",
|
| 31 |
+
"question": "下列预算中，属于财务预算的是____。",
|
| 32 |
+
"A": "销售预算",
|
| 33 |
+
"B": "生产预算",
|
| 34 |
+
"C": "产品成本预算",
|
| 35 |
+
"D": "现金预算",
|
| 36 |
+
"answer": "D"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "financial_management_4",
|
| 40 |
+
"question": "同时卖出一支股票的看涨期权和看跌期权，它们的执行价格和到期日均相同。该投资策略适用的情况是____。",
|
| 41 |
+
"A": "预计标的资产的市场价格将会发生剧烈波动",
|
| 42 |
+
"B": "预计标的资产的市场价格将会大幅度上涨",
|
| 43 |
+
"C": "预计标的资产的市场价格将会大幅度下跌",
|
| 44 |
+
"D": "预计标的资产的市场价格稳定",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/financial_management/val.json
ADDED
|
@@ -0,0 +1,218 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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|
|
|
|
|
|
|
|
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|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
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|
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|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "financial_management_0",
|
| 4 |
+
"question": "甲公司平价发行5年期的公司债券，债券票面利率为10$\\%$，每半年付息一次，到期一次偿还本金。该债券的有效年利率是____。",
|
| 5 |
+
"A": "0.1",
|
| 6 |
+
"B": "0.1025",
|
| 7 |
+
"C": "0.105",
|
| 8 |
+
"D": "0.095",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "financial_management_1",
|
| 13 |
+
"question": "在进行投资决策时，需要估计的债务成本是____。",
|
| 14 |
+
"A": "现有债务的承诺收益",
|
| 15 |
+
"B": "未来债务的期望收益",
|
| 16 |
+
"C": "未来债务的承诺收益",
|
| 17 |
+
"D": "现有债务的期望收益",
|
| 18 |
+
"answer": "B"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "financial_management_2",
|
| 22 |
+
"question": "甲公司采用风险调整法估计债务成本，在选择若干已上市公司债券以确定本公司的信用风险补偿率时，应当选择____。",
|
| 23 |
+
"A": "与本公司信用级别相同的债券",
|
| 24 |
+
"B": "与本公司所处行业相同的公司的债券",
|
| 25 |
+
"C": "与本公司商业模式相同的公司的债券",
|
| 26 |
+
"D": "与本公司债券期限相同的债券",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "financial_management_3",
|
| 31 |
+
"question": "下列关于“运用资本资产定价模型估计权益成本”的表述中，错误的是____。",
|
| 32 |
+
"A": "通货膨胀率较低时，可选择上市交易的政府长期债券的到期收益率作为无风险报酬率",
|
| 33 |
+
"B": "公司三年前发行了较大规模的公司债券，估计$\\beta$系数时应使用发行债券日之后的交易数据计算",
|
| 34 |
+
"C": "金融危机导致过去两年证券市场萧条，估计市场风险溢价时应剔除这两年的数据",
|
| 35 |
+
"D": "为了更好地预测长期平均风险溢价，估计市场风险溢价时应使用权益市场的几何平均收益率",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "financial_management_4",
|
| 40 |
+
"question": "甲公司是一家上市公司，使用“债券收益率风险调整模型”估计甲公司的权益资本成本时，债券收益是指____。",
|
| 41 |
+
"A": "政府发行的长期债券的票面利率",
|
| 42 |
+
"B": "政府发行的长期债券的到期收益率",
|
| 43 |
+
"C": "甲公司发行的长期债券的税前债务成本",
|
| 44 |
+
"D": "甲公司发行的长期债券的税后债务成本",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "financial_management_5",
|
| 49 |
+
"question": "若净现值为负数，表明该投资项目____。",
|
| 50 |
+
"A": "各年利润小于0，不可行",
|
| 51 |
+
"B": "它的投资报酬率小于0，不可行",
|
| 52 |
+
"C": "它的投资报酬率没有达到预定的折现率，不可行",
|
| 53 |
+
"D": "它的投资报酬率超过了预定的折现率，不可行",
|
| 54 |
+
"answer": "C"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "financial_management_6",
|
| 58 |
+
"question": "已知某投资项目于期初一次投入现金200万元，项目资本成本为10$\\%$，项目建设期为0，项目投产后每年可以产生等额的永续现金流量。如果该项目的内含报酬率为20$\\%$，则其净现值为____。",
|
| 59 |
+
"A": "10万元",
|
| 60 |
+
"B": "50万元",
|
| 61 |
+
"C": "100万元",
|
| 62 |
+
"D": "200万元",
|
| 63 |
+
"answer": "D"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "financial_management_7",
|
| 67 |
+
"question": "下列关于项目投资决策的表述中，正确的是____。",
|
| 68 |
+
"A": "两个互斥项目的初始投资额不一样，在权衡时选择内含报酬率高的项目",
|
| 69 |
+
"B": "对互斥项目优选时，使用净现值法与使用内含报酬率法的结果是一致的",
|
| 70 |
+
"C": "使用获利指数法进行投资决策可能会计算出多个获利指数",
|
| 71 |
+
"D": "回收期法主要测定投资方案的流动性而非盈利性",
|
| 72 |
+
"answer": "D"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "financial_management_8",
|
| 76 |
+
"question": "对于多个投资组合方案，当资金总量受到限制时，应在资金总量范围内选择____。",
|
| 77 |
+
"A": "使累计净现值最大的方案进行组合",
|
| 78 |
+
"B": "累计会计收益最大的方案进行组合",
|
| 79 |
+
"C": "累计现值指数最大的方案进行组合",
|
| 80 |
+
"D": "累计内含报酬率最大的方案进行组合",
|
| 81 |
+
"answer": "A"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "financial_management_9",
|
| 85 |
+
"question": "下列关于期权投资策略的表述中，正确的是____。",
|
| 86 |
+
"A": "保护性看跌期权可以锁定最低净收入和最低净损益，但不改变净损益的预期值",
|
| 87 |
+
"B": "抛补看涨期权可以锁定最低净收入和最低净损益，是机构投资者常用的投资策略",
|
| 88 |
+
"C": "多头对敲组合策略可以锁定最低净收入和最低净损益，其最坏的结果是损失期权的购买成本",
|
| 89 |
+
"D": "空头对敲组合策略可以锁定最低净收入和最低净损益，其最低收益是出售期权收取的期权费",
|
| 90 |
+
"answer": "C"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "financial_management_10",
|
| 94 |
+
"question": "同时售出甲股票的1股看涨期权和1股看跌期权，执行价格均为50元，到期日相同，看涨期权的价格为5元，看跌期权的价格为4元。如果到期日的股票价格为48元，该投资组合的净收益是____元。",
|
| 95 |
+
"A": "5",
|
| 96 |
+
"B": "7",
|
| 97 |
+
"C": "9",
|
| 98 |
+
"D": "11",
|
| 99 |
+
"answer": "B"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "financial_management_11",
|
| 103 |
+
"question": "假设其他因素不变，期权有效期内预计发放的红利增加时，____。",
|
| 104 |
+
"A": "美式看涨期权价格降低",
|
| 105 |
+
"B": "欧式看跌期权价格降低",
|
| 106 |
+
"C": "欧式看涨期权价格不变",
|
| 107 |
+
"D": "美式看跌期权价格降低",
|
| 108 |
+
"answer": "A"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "financial_management_12",
|
| 112 |
+
"question": "使用股票市价比率模型进行企业价值评估时，通常需要确定一个关键因素，并用此因素的可比企业平均值对可比企业的平均市价比率进行修正。下列说法中，正确的是____。",
|
| 113 |
+
"A": "修正市盈率的关键因素是每股收益",
|
| 114 |
+
"B": "修正市盈率的关键因素是股利支付率",
|
| 115 |
+
"C": "修正市净率的关键因素是权益净利率",
|
| 116 |
+
"D": "修正市销率的关键因素是增长率",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "financial_management_13",
|
| 121 |
+
"question": "甲公司2012年每股收益0.8元。每股分配现金股利0.4元。如果公司每股收益增长率预计为6$\\%$，股权资本成本为10$\\%$。股利支付率不变，公司的预期市盈率是____。",
|
| 122 |
+
"A": "11.79",
|
| 123 |
+
"B": "12.5",
|
| 124 |
+
"C": "13.25",
|
| 125 |
+
"D": "8.33",
|
| 126 |
+
"answer": "B"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "financial_management_14",
|
| 130 |
+
"question": "下列关于相对价值估价模型适用性的说法中，错误的是____。",
|
| 131 |
+
"A": "市净率估价模型不适用于资不抵债的企业",
|
| 132 |
+
"B": "市净率估价模型不适用于固定资产较少的企业",
|
| 133 |
+
"C": "市销率估价模型不适用于销售成本率较低的企业",
|
| 134 |
+
"D": "市盈率估价模型不适用于亏损的企业",
|
| 135 |
+
"answer": "C"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "financial_management_15",
|
| 139 |
+
"question": "甲公司2020年每股收益0.8元。每股分配现金股利0.4元。如果公司股利增长率预计为6$\\%$，2020年末股价为50元，预计股利支付率不变，公司2020年的内在市盈率是____。",
|
| 140 |
+
"A": "62.5",
|
| 141 |
+
"B": "58.96",
|
| 142 |
+
"C": "20",
|
| 143 |
+
"D": "18.87",
|
| 144 |
+
"answer": "B"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "financial_management_16",
|
| 148 |
+
"question": "根据有税的MM理论，当企业负债比例提高时，____。",
|
| 149 |
+
"A": "债务资本成本上升",
|
| 150 |
+
"B": "加权平均资本成本上升",
|
| 151 |
+
"C": "加权平均资本成本不变",
|
| 152 |
+
"D": "股权资本成本上升",
|
| 153 |
+
"answer": "D"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "financial_management_17",
|
| 157 |
+
"question": "根据有税的MM理论，下列各项中会影响企业价值的是____。",
|
| 158 |
+
"A": "债务利息抵税",
|
| 159 |
+
"B": "债务代理成本",
|
| 160 |
+
"C": "债务代理收益",
|
| 161 |
+
"D": "财务困境成本",
|
| 162 |
+
"answer": "A"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "financial_management_18",
|
| 166 |
+
"question": "甲公司目前存在融资需求。如果采用优序融资理论，管理层应当选择的融资顺序是____。",
|
| 167 |
+
"A": "内部留存收益、公开增发新股、发行公司债券、发行可转换债券",
|
| 168 |
+
"B": "内部留存收益、公开增发新股、发行可转换债券、发行公司债券",
|
| 169 |
+
"C": "内部留存收益、发行公司债券、发行可转换债券、公开增发新股",
|
| 170 |
+
"D": "内部留存收益、发行可转换债券、发行公司债券、公开增发新股",
|
| 171 |
+
"answer": "C"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "financial_management_19",
|
| 175 |
+
"question": "已知经营杠杆系数为4，每年的固定成本为9万元，利息费用为1万元，则利息保障倍数为____。",
|
| 176 |
+
"A": "2",
|
| 177 |
+
"B": "2.5",
|
| 178 |
+
"C": "3",
|
| 179 |
+
"D": "4",
|
| 180 |
+
"answer": "C"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "financial_management_20",
|
| 184 |
+
"question": "下列关于普通股筹资定价的说法中，正确的是____。",
|
| 185 |
+
"A": "首次公开发行股票时，可以通过向网下投资者询价的方式确定股票发行价格",
|
| 186 |
+
"B": "上市公司向原有股东配股时，发行价格可由发行人自行确定",
|
| 187 |
+
"C": "上市公司公开增发新股时，发行价格不能低于公告招股意向书前20个交易日公司股票均价的90%",
|
| 188 |
+
"D": "上市公司非公开增发新股时，发行价格不能低于定价基准日前20个交易日公司股票的均价",
|
| 189 |
+
"answer": "A"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "financial_management_21",
|
| 193 |
+
"question": "与非公开发行股票方式相比，公开发行股票方式____。",
|
| 194 |
+
"A": "发行范围小",
|
| 195 |
+
"B": "发行成本高",
|
| 196 |
+
"C": "股票变现性差",
|
| 197 |
+
"D": "发行条件低",
|
| 198 |
+
"answer": "B"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "financial_management_22",
|
| 202 |
+
"question": "配股是上市公司股权再融资的一种方式。下列关于配股的说法中，正确的是____。",
|
| 203 |
+
"A": "配股价格一般采取网上竞价方式确定",
|
| 204 |
+
"B": "配股价格低于市场价格，会减少老股东的财富",
|
| 205 |
+
"C": "配股权是一种看涨期权，其执行价格等于配股价格",
|
| 206 |
+
"D": "配股权价值等于配股除权价格减配股价格",
|
| 207 |
+
"answer": "C"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "financial_management_23",
|
| 211 |
+
"question": "甲公司采用配股方式进行融资。每10股配2股，配股前股价为6.2元。配股价为5元。如果除权日股价为5.85元。所有股东都参加了配股。除权日股价下跌____。",
|
| 212 |
+
"A": "0.0242",
|
| 213 |
+
"B": "0.025",
|
| 214 |
+
"C": "0.0256",
|
| 215 |
+
"D": "0.0565",
|
| 216 |
+
"answer": "B"
|
| 217 |
+
}
|
| 218 |
+
]
|
fineval/json/financial_markets/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "financial_markets_0",
|
| 4 |
+
"question": "琦澳公司的息税前收益(EBIT)的期望值为600万元，如果该公司不负债，其价值($V_u$)为2000万元。已知公司所得税税率为40$\\%$，债务成本为10$\\%$，如果该公司借入其价值总额50$\\%$的债务，即使其资本结构(D/E)＝1，利用MM命题,计算该公司在不负债时的权益资本成本为____。",
|
| 5 |
+
"A": "0.18",
|
| 6 |
+
"B": "0.228",
|
| 7 |
+
"C": "0.144",
|
| 8 |
+
"D": "0.2",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "financial_markets_1",
|
| 13 |
+
"question": "如果效率市场假说成立的话，下列哪种说法是正确的____。",
|
| 14 |
+
"A": "可以精确预测未来事件",
|
| 15 |
+
"B": "价格反映了所有可获得的信息",
|
| 16 |
+
"C": "证券价格变动的原因无法知道",
|
| 17 |
+
"D": "股价不会变动",
|
| 18 |
+
"answer": "B"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "financial_markets_2",
|
| 22 |
+
"question": "相对于千差万别的风险溢价，无风险利率就成为____。",
|
| 23 |
+
"A": "实际利率",
|
| 24 |
+
"B": "市场利率",
|
| 25 |
+
"C": "基准利率",
|
| 26 |
+
"D": "行业利率",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "financial_markets_3",
|
| 31 |
+
"question": "某公司主营业务收入为2000万元，流动资产平均余额为300万元，固定资产余额700万元，假设没有其他资产，则该年的总资产周转率为____。",
|
| 32 |
+
"A": "1次",
|
| 33 |
+
"B": "2次",
|
| 34 |
+
"C": "3次",
|
| 35 |
+
"D": "4次",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "financial_markets_4",
|
| 40 |
+
"question": "按照购买力平价(PPP)理论，当甲国相对于乙国的价格水平上升时，甲国的货币币值会____。",
|
| 41 |
+
"A": "贬值",
|
| 42 |
+
"B": "升值",
|
| 43 |
+
"C": "不变",
|
| 44 |
+
"D": "不确定",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/financial_markets/val.json
ADDED
|
@@ -0,0 +1,353 @@
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|
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|
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|
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|
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|
|
|
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|
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|
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|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
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|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "financial_markets_0",
|
| 4 |
+
"question": "以下做法属于战术资产配置的是____。",
|
| 5 |
+
"A": "某私募基金经理为了追求自己管理的基金的长期回报，基于长期投资目标制定了该基金第一个五年资产",
|
| 6 |
+
"B": "某基金经理通过对组合中债券和股票类资产的长期预期收益率、长期风险水平和资产间的相关性进行比较，运用均值方差模型等优化方法构建最优组合",
|
| 7 |
+
"C": "某私募基金经理根据其基金投资者的风险承受能力，对基金资产做出事前的、整体性的、最能满足基金投资者需求的规划和安排",
|
| 8 |
+
"D": "某基金经理根据市场的短期波动，通过择时调节其资产组合各类别资产之间的分配",
|
| 9 |
+
"answer": "D"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "financial_markets_1",
|
| 13 |
+
"question": "关于资产配置的层次，以下表述正确的是____。",
|
| 14 |
+
"A": "战术资产配置是在较长投资期限内以追求长期回报为目标的资产配置",
|
| 15 |
+
"B": "运用战术资产配置的前提条件是基金管理人能够准确地预测市场变化、发现单个证券的投资计划，并能够有效实施动态资产配置投资方案",
|
| 16 |
+
"C": "战略资产配置的有效性存在争议，战略资产配置对战术资产配置的偏离往往被限制在一定范围之内",
|
| 17 |
+
"D": "战术资产配置根据投资者的风险承受能力，对资产做出事前的、整体性的，与投资者需求匹配的规划",
|
| 18 |
+
"answer": "B"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "financial_markets_2",
|
| 22 |
+
"question": "(1)战略性配置；(2)动态配置；(3)策略性配置；(4)混合资产配置，以上属于资产配置的主要策略的有____。",
|
| 23 |
+
"A": "(1),(2),(3)",
|
| 24 |
+
"B": "(1),(2),(4)",
|
| 25 |
+
"C": "(2),(3),(4)",
|
| 26 |
+
"D": "(1),(2),(3),(4)",
|
| 27 |
+
"answer": "D"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "financial_markets_3",
|
| 31 |
+
"question": "某公司股票预计一年后每股支付股利3元，从第二年开始股利每年将无限期地以8$\\%$的速度递增，假定其市场收益率为14$\\%$，该股票的价值为多少元____。",
|
| 32 |
+
"A": "30",
|
| 33 |
+
"B": "50",
|
| 34 |
+
"C": "57",
|
| 35 |
+
"D": "68",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "financial_markets_4",
|
| 40 |
+
"question": "能通过多样化投资策略来分散和回避的风险被称为____。",
|
| 41 |
+
"A": "市场风险",
|
| 42 |
+
"B": "非系统性风险",
|
| 43 |
+
"C": "系统性风险",
|
| 44 |
+
"D": "道德风险",
|
| 45 |
+
"answer": "B"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "financial_markets_5",
|
| 49 |
+
"question": "从20世纪50年代开始，金融学由定性分析逐步演变到定量分析，产生了一系列有重要影响的资产定价模型，其中最具影响和争议的一个模型是Sharpe等人提出的____。",
|
| 50 |
+
"A": "套利定价模型",
|
| 51 |
+
"B": "有效市场理论",
|
| 52 |
+
"C": "期权定价模型",
|
| 53 |
+
"D": "资本资产定价模型",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "financial_markets_6",
|
| 58 |
+
"question": "“公司价值与其资本结构无关”这一命题是____。",
|
| 59 |
+
"A": "MM命题",
|
| 60 |
+
"B": "价值增加原则",
|
| 61 |
+
"C": "分离定理",
|
| 62 |
+
"D": "价值第一原则",
|
| 63 |
+
"answer": "A"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "financial_markets_7",
|
| 67 |
+
"question": "货币市场、股票市场、债券市场、期货市场中哪种市场是进行货币、商业票据交易的市场____。",
|
| 68 |
+
"A": "货币市场",
|
| 69 |
+
"B": "股票市场",
|
| 70 |
+
"C": "债券市场",
|
| 71 |
+
"D": "期货市场",
|
| 72 |
+
"answer": "A"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "financial_markets_8",
|
| 76 |
+
"question": "年利率为8$\\%$，若银行提出按半年复利计算一次利息，则实际利率比其名义利率高____。",
|
| 77 |
+
"A": "0.24%",
|
| 78 |
+
"B": "0.08%",
|
| 79 |
+
"C": "0.16%",
|
| 80 |
+
"D": "4%",
|
| 81 |
+
"answer": "C"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "financial_markets_9",
|
| 85 |
+
"question": "某公司今年的收益为每股1元，今年的每股红利为0.5元，该公司的净资产回报率为10$\\%$，预计该公司能保持这样的净资产回报率，假设该公司的股权资本成本为10$\\%$，那么这个公司的股票价值是多少____。",
|
| 86 |
+
"A": "5",
|
| 87 |
+
"B": "10",
|
| 88 |
+
"C": "10.5",
|
| 89 |
+
"D": "15",
|
| 90 |
+
"answer": "C"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "financial_markets_10",
|
| 94 |
+
"question": "已知当前黄金现货的价格为$1200/盎司，年储存成本率为现货价格的2$\\%$（假设年末支付），一年期无风险利率为8$\\%$。如果当前市场上1年期黄金期货的交易价格为$1340/盎司，那么下列套利策略正确的是____。",
|
| 95 |
+
"A": "做空黄金期货、购买黄金现货、卖空无风险国债",
|
| 96 |
+
"B": "做多黄金期货、购买黄金现货、卖空无风险国债",
|
| 97 |
+
"C": "做空黄金期货、卖空黄金现货、购买无风险国债",
|
| 98 |
+
"D": "做多黄金期货、卖空黄金现货、购买无风险国债",
|
| 99 |
+
"answer": "A"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "financial_markets_11",
|
| 103 |
+
"question": "对于持有一定数量股票（或股票组合）的投资者而言，以下哪种策略可以用来对冲（Hedging）未来股票价格下跌的风险____。",
|
| 104 |
+
"A": "做空股指期货",
|
| 105 |
+
"B": "售出看涨的股指期权",
|
| 106 |
+
"C": "购买看跌的股指期权",
|
| 107 |
+
"D": "A、B、C均可",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "financial_markets_12",
|
| 112 |
+
"question": "考虑下一年每股盈利均为每股￥10和市场资本化率均为10$\\%$的三家公司：公司A以后每年都将盈利作为股利进行分配；公司B以后每年将盈利的60$\\%$投资于回报率为20$\\%$的项目；公司C以后每年将盈利的80$\\%$投资于回报率为10$\\%$的项目。那么，关于三家公司股票市盈率的判断，正确的是____。",
|
| 113 |
+
"A": "公司A的市盈率最高",
|
| 114 |
+
"B": "公司B的市盈率最高",
|
| 115 |
+
"C": "公司C的市盈率最高",
|
| 116 |
+
"D": "三家公司的市盈率相同",
|
| 117 |
+
"answer": "B"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "financial_markets_13",
|
| 121 |
+
"question": "关于可转换债券，下列描述错误的是____。",
|
| 122 |
+
"A": "可转换债券是指公司债券附加可转换条款，赋予债券持有人按预先确定的比例（转换比率）转换为该公司普通股的选择权",
|
| 123 |
+
"B": "大部分可转换债券是没有抵押的低等级债券，并且常由风险较大的小型公司所发行",
|
| 124 |
+
"C": "发行可转换债券的公司筹措债务资本的能力较低，使用可转换债券的方式将增强对投资者的吸引力",
|
| 125 |
+
"D": "可转换债券不能被发行公司提前赎回",
|
| 126 |
+
"answer": "D"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "financial_markets_14",
|
| 130 |
+
"question": "一个年度付息的债券票面利率为6$\\%$，该债券的修正久期为10年，债券价格为800元，该债券的到期收益率为8$\\%$。如果到期收益率增加到9$\\%$，则该债券的价格将如何变化____。",
|
| 131 |
+
"A": "减少60元",
|
| 132 |
+
"B": "增加60元",
|
| 133 |
+
"C": "减少80元",
|
| 134 |
+
"D": "增加80元",
|
| 135 |
+
"answer": "C"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "financial_markets_15",
|
| 139 |
+
"question": "在半强式有效市场中，下列说法中，错误的是____。",
|
| 140 |
+
"A": "不存在高账面一市值比效应",
|
| 141 |
+
"B": "技术分析无效",
|
| 142 |
+
"C": "基本面分析无效",
|
| 143 |
+
"D": "内部信息无法获得超额利润",
|
| 144 |
+
"answer": "D"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "financial_markets_16",
|
| 148 |
+
"question": "金本位制下，____是决定两国货币汇率的基础。",
|
| 149 |
+
"A": "货币含金量",
|
| 150 |
+
"B": "铸币平价",
|
| 151 |
+
"C": "中心汇率",
|
| 152 |
+
"D": "货币实际购买力",
|
| 153 |
+
"answer": "B"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "financial_markets_17",
|
| 157 |
+
"question": "一个9年期的债券，到期收益率为10$\\%$，修正久期为6.5年。如果市场利率上升0.5$\\%$，预计这个债券的价格变化为____。",
|
| 158 |
+
"A": "3.25%",
|
| 159 |
+
"B": "4.5%",
|
| 160 |
+
"C": "-4.5%",
|
| 161 |
+
"D": "-3.25%",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "financial_markets_18",
|
| 166 |
+
"question": "一般来说，一国国际收支出现巨额顺差会使其____。",
|
| 167 |
+
"A": "货币疲软",
|
| 168 |
+
"B": "货币坚挺",
|
| 169 |
+
"C": "通货紧缩",
|
| 170 |
+
"D": "利率下跌",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "financial_markets_19",
|
| 175 |
+
"question": "如果一个分析师使用无穷期的红利贴现模型（DDM）对一只股票进行估值，估价为20元，而该股票目前的市场价格是30元，那么该分析师应该如何做____。",
|
| 176 |
+
"A": "推荐买入这只股票",
|
| 177 |
+
"B": "推荐卖出这只股票",
|
| 178 |
+
"C": "推荐继续持有这只股票",
|
| 179 |
+
"D": "由于结果彼此冲突，因此不提供任何建议",
|
| 180 |
+
"answer": "B"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "financial_markets_20",
|
| 184 |
+
"question": "债券面值的寄义除了票面金额还包括____。",
|
| 185 |
+
"A": "债券的偿还期",
|
| 186 |
+
"B": "债券的票面利率",
|
| 187 |
+
"C": "债券的票面币种",
|
| 188 |
+
"D": "债券的发行者",
|
| 189 |
+
"answer": "C"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "financial_markets_21",
|
| 193 |
+
"question": "如果一只股票的贝塔值为1.2，无风险利率是6$\\%$，市场的收益率是12$\\%$，那么这只股票的必要收益率是____。",
|
| 194 |
+
"A": "6%",
|
| 195 |
+
"B": "7.2%",
|
| 196 |
+
"C": "12%",
|
| 197 |
+
"D": "13.2%",
|
| 198 |
+
"answer": "D"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "financial_markets_22",
|
| 202 |
+
"question": "确定证券价格的条件除了需要知道市场上的必要的合理预期收益率，还需要知道____。",
|
| 203 |
+
"A": "该证券的票面价值",
|
| 204 |
+
"B": "该证券的票面利率",
|
| 205 |
+
"C": "该证券的到期限期",
|
| 206 |
+
"D": "该证券的预期现金流量",
|
| 207 |
+
"answer": "D"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "financial_markets_23",
|
| 211 |
+
"question": "根据CAPM，一个组合的贝塔值为1，阿尔法值为零，那么这个组合的预期收益率为____。",
|
| 212 |
+
"A": "无风险收益率$r_f$",
|
| 213 |
+
"B": "介于市场收益率$r_M$和无风险收益率$r_f$之间",
|
| 214 |
+
"C": "$\\beta(r_M-r_f)$",
|
| 215 |
+
"D": "市场预期收益率$r_M$",
|
| 216 |
+
"answer": "D"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "financial_markets_24",
|
| 220 |
+
"question": "市盈率是投资者用来衡量上市公司盈利能力的重要指标，关于市盈率的说法不正确的是____。",
|
| 221 |
+
"A": "市盈率反映投资者对每股盈余所愿意支付的价格",
|
| 222 |
+
"B": "市盈率越高表明人们对该股票的评价越高，所以进行股票投资时应该选择市盈率最高的股票",
|
| 223 |
+
"C": "当每股盈余很小时，市盈率不说明任何问题",
|
| 224 |
+
"D": "如果上市公司操纵利润，市盈率指标也就失去了��义",
|
| 225 |
+
"answer": "B"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "financial_markets_25",
|
| 229 |
+
"question": "一只股票现在的价格是100元，当前的分红是2元，分红预期在未来以常数增长，增长率为8$\\%$。那么，该股票的必要收益率最接近于____。",
|
| 230 |
+
"A": "11%",
|
| 231 |
+
"B": "10.16%",
|
| 232 |
+
"C": "5.8%",
|
| 233 |
+
"D": "3%",
|
| 234 |
+
"answer": "B"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "financial_markets_26",
|
| 238 |
+
"question": "在资产配置中，资产组合的权重应该基于____。",
|
| 239 |
+
"A": "资产的历史表现",
|
| 240 |
+
"B": "资产的预期收益率",
|
| 241 |
+
"C": "资产的市场供求关系",
|
| 242 |
+
"D": "资产的流动性和交易成本",
|
| 243 |
+
"answer": "B"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "financial_markets_27",
|
| 247 |
+
"question": "若一个投资组合落在资本市场线（CML）上，并且处于市场组合的左侧，这说明该投资组合____。",
|
| 248 |
+
"A": "将部分资金投资于无风险资产",
|
| 249 |
+
"B": "以无风险利率借入资金，并将所借资金用于投资风险组合",
|
| 250 |
+
"C": "不是有效前沿组合",
|
| 251 |
+
"D": "是不可能的组合",
|
| 252 |
+
"answer": "A"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "financial_markets_28",
|
| 256 |
+
"question": "下面关于外汇看跌期权的表述中，错误的是____。",
|
| 257 |
+
"A": "合约买方拥有卖出外汇的权利",
|
| 258 |
+
"B": "合约买方拥有买入外汇的权利",
|
| 259 |
+
"C": "合约卖方承担买入外汇的义务",
|
| 260 |
+
"D": "合约买方支付的期权费不能收回",
|
| 261 |
+
"answer": "B"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "financial_markets_29",
|
| 265 |
+
"question": "当再投资风险高于利率风险时，以下哪项为正确解释____。",
|
| 266 |
+
"A": "预期市场利率会持续上升",
|
| 267 |
+
"B": "可能出现短期利率高于长期利率的现象",
|
| 268 |
+
"C": "预期市场利率水平不变",
|
| 269 |
+
"D": "预期长期利率将高于短期利率",
|
| 270 |
+
"answer": "B"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "financial_markets_30",
|
| 274 |
+
"question": "基差走强，下列哪种套期组合收益增大____。",
|
| 275 |
+
"A": "多头",
|
| 276 |
+
"B": "空头",
|
| 277 |
+
"C": "交叉",
|
| 278 |
+
"D": "平行",
|
| 279 |
+
"answer": "B"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "financial_markets_31",
|
| 283 |
+
"question": "目前我国一年期定期存款年利率为2.50$\\%$，假设2010年官方公布的CPI为3.80$\\%$，则一年期定期存款的实际年利率为____。",
|
| 284 |
+
"A": "1.3%",
|
| 285 |
+
"B": "-1.3%",
|
| 286 |
+
"C": "-1.25%",
|
| 287 |
+
"D": "-1.27%",
|
| 288 |
+
"answer": "D"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "financial_markets_32",
|
| 292 |
+
"question": "一个分析师在研究一个10年期，票面利率为8$\\%$的债券。该债券的必要到期收益率为8$\\%$。分析师发现到期收益率突然下跌至7.5$\\%$。那么，该债券的价格将____。",
|
| 293 |
+
"A": "增加",
|
| 294 |
+
"B": "降低",
|
| 295 |
+
"C": "不变",
|
| 296 |
+
"D": "未提供其他信息情况下无法确定",
|
| 297 |
+
"answer": "A"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "financial_markets_33",
|
| 301 |
+
"question": "若预期股市将会大幅增长，股指期货市场上的下列哪项交易的风险最大____。",
|
| 302 |
+
"A": "出售一份看涨期权",
|
| 303 |
+
"B": "出售一份看跌期权",
|
| 304 |
+
"C": "购买一份看涨期权",
|
| 305 |
+
"D": "购买一份看跌期权",
|
| 306 |
+
"answer": "A"
|
| 307 |
+
},
|
| 308 |
+
{
|
| 309 |
+
"id": "financial_markets_34",
|
| 310 |
+
"question": "以下的金融资产中不具有与期权类似的特征的是____。",
|
| 311 |
+
"A": "可转债",
|
| 312 |
+
"B": "信用期权",
|
| 313 |
+
"C": "可召回债券",
|
| 314 |
+
"D": "期货",
|
| 315 |
+
"answer": "D"
|
| 316 |
+
},
|
| 317 |
+
{
|
| 318 |
+
"id": "financial_markets_35",
|
| 319 |
+
"question": "(1)ABS；(2)CDO；(3)CMBS；(4)MBS, 以上属于资产证券化产品的称谓有____。",
|
| 320 |
+
"A": "(2), (3), (4)",
|
| 321 |
+
"B": "(1), (2)",
|
| 322 |
+
"C": "(1), (3), (4)",
|
| 323 |
+
"D": "(1), (2), (3), (4)",
|
| 324 |
+
"answer": "D"
|
| 325 |
+
},
|
| 326 |
+
{
|
| 327 |
+
"id": "financial_markets_36",
|
| 328 |
+
"question": "资产证券化是指将资产转化为证券的过程，以下哪种情况不适合进行资产证券化____。",
|
| 329 |
+
"A": "个人住房贷款组合",
|
| 330 |
+
"B": "小微企业应收账款",
|
| 331 |
+
"C": "政府债券",
|
| 332 |
+
"D": "股票投资组合",
|
| 333 |
+
"answer": "C"
|
| 334 |
+
},
|
| 335 |
+
{
|
| 336 |
+
"id": "financial_markets_37",
|
| 337 |
+
"question": "以下哪种证券化产品最常见于房地产市场____。",
|
| 338 |
+
"A": "ABS",
|
| 339 |
+
"B": "CDO",
|
| 340 |
+
"C": "CMBS",
|
| 341 |
+
"D": "MBS",
|
| 342 |
+
"answer": "C"
|
| 343 |
+
},
|
| 344 |
+
{
|
| 345 |
+
"id": "financial_markets_38",
|
| 346 |
+
"question": "某人某日用美元在1.0700/1.0705买进50万欧元，5天后再1.0840/1.084平仓，其获利为____。",
|
| 347 |
+
"A": "7000美元",
|
| 348 |
+
"B": "7250美元",
|
| 349 |
+
"C": "6275美元",
|
| 350 |
+
"D": "6750美元",
|
| 351 |
+
"answer": "D"
|
| 352 |
+
}
|
| 353 |
+
]
|
fineval/json/fund_qualification_certificate/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "fund_qualification_certificate_0",
|
| 4 |
+
"question": "合规部门中，最重要的是____。",
|
| 5 |
+
"A": "部门独立性",
|
| 6 |
+
"B": "机制独立性",
|
| 7 |
+
"C": "问责独立性",
|
| 8 |
+
"D": "以上都正确",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "fund_qualification_certificate_1",
|
| 13 |
+
"question": "基金管理人应于基金____在指定报刊和管理人网站上登载基金合同生效公告。",
|
| 14 |
+
"A": "份额发售前3日",
|
| 15 |
+
"B": "合同生效当天",
|
| 16 |
+
"C": "合同生效的次日",
|
| 17 |
+
"D": "合同生效前3日",
|
| 18 |
+
"answer": "C"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "fund_qualification_certificate_2",
|
| 22 |
+
"question": "____是指投资者依据公司法，通过出资形成一个独立的公司法人实体，由公司法人实体自行或委托专业基金管理人进行管理的股权投资基金。",
|
| 23 |
+
"A": "公司型基金",
|
| 24 |
+
"B": "合伙型基金",
|
| 25 |
+
"C": "契约型基金",
|
| 26 |
+
"D": "信托型基金",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "fund_qualification_certificate_3",
|
| 31 |
+
"question": "____是指企业结束经营活动，处置资产并进行分配的行为。",
|
| 32 |
+
"A": "退出",
|
| 33 |
+
"B": "清算",
|
| 34 |
+
"C": "整理",
|
| 35 |
+
"D": "并购",
|
| 36 |
+
"answer": "B"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "fund_qualification_certificate_4",
|
| 40 |
+
"question": "债券，通常又称____，因为这类金融工具能够提供固定数额或根据固定公式计算出的现金流。",
|
| 41 |
+
"A": "固定收益市场",
|
| 42 |
+
"B": "固定收益证券",
|
| 43 |
+
"C": "固定利率证券",
|
| 44 |
+
"D": "固定收益基金",
|
| 45 |
+
"answer": "B"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/fund_qualification_certificate/val.json
ADDED
|
@@ -0,0 +1,614 @@
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|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "fund_qualification_certificate_0",
|
| 4 |
+
"question": "基金托管人对基金管理人的估值结果即基金资产净值的复核，不包括对____的核对。",
|
| 5 |
+
"A": "基金份额净值",
|
| 6 |
+
"B": "基金份额净值变化率",
|
| 7 |
+
"C": "基金份额累计净值",
|
| 8 |
+
"D": "期初基金份额净值",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "fund_qualification_certificate_1",
|
| 13 |
+
"question": "以下关于基金资产估值的表述，正确的是____。",
|
| 14 |
+
"A": "对流动性差的证券估值需注意“滥估”问题",
|
| 15 |
+
"B": "海外基金的估值频率最长为每周估值一次",
|
| 16 |
+
"C": "为保持估值方法的一致性，基金不得变更估值方法",
|
| 17 |
+
"D": "基金资产估值的责任人是基金托管人",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "fund_qualification_certificate_2",
|
| 22 |
+
"question": "通常对封闭式混合型基金的财务会计报表分析不包括____。",
|
| 23 |
+
"A": "投资风格分析",
|
| 24 |
+
"B": "盈利能力分析",
|
| 25 |
+
"C": "基金份额变动分析",
|
| 26 |
+
"D": "持仓结构分析",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "fund_qualification_certificate_3",
|
| 31 |
+
"question": "目前，我国的基金会计分期以____为单位，分期反映会计主体的财务状况。",
|
| 32 |
+
"A": "每日",
|
| 33 |
+
"B": "季度",
|
| 34 |
+
"C": "每月",
|
| 35 |
+
"D": "年度",
|
| 36 |
+
"answer": "A"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "fund_qualification_certificate_4",
|
| 40 |
+
"question": "基金进行利润分配会导致基金份额净值____。",
|
| 41 |
+
"A": "不变",
|
| 42 |
+
"B": "上升",
|
| 43 |
+
"C": "下降",
|
| 44 |
+
"D": "影响不确定",
|
| 45 |
+
"answer": "C"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "fund_qualification_certificate_5",
|
| 49 |
+
"question": "根据《证券投资基金运作管理办法》的规定，封闭式基金收益分配应____。",
|
| 50 |
+
"A": "收益分配比例不得低于年度已实现收益的90%",
|
| 51 |
+
"B": "每年不得多于一次",
|
| 52 |
+
"C": "收益分配比例不得低于年度已实现收益的30%",
|
| 53 |
+
"D": "每年不得少于一次",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "fund_qualification_certificate_6",
|
| 58 |
+
"question": "基金利润是指基金在一定____的经营成果。",
|
| 59 |
+
"A": "会计时期",
|
| 60 |
+
"B": "会计期间",
|
| 61 |
+
"C": "会计间期",
|
| 62 |
+
"D": "会计时间",
|
| 63 |
+
"answer": "B"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "fund_qualification_certificate_7",
|
| 67 |
+
"question": "下列____不是基金的主要利润来源。",
|
| 68 |
+
"A": "利息收入",
|
| 69 |
+
"B": "投资收益",
|
| 70 |
+
"C": "资本公积",
|
| 71 |
+
"D": "其他收入",
|
| 72 |
+
"answer": "C"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "fund_qualification_certificate_8",
|
| 76 |
+
"question": "____是指，一方主管机构未经他方主管机构的请求，将其所取得与他方主管机构有关的信息，主动提供给他方主管机构。",
|
| 77 |
+
"A": "自发性协助",
|
| 78 |
+
"B": "相互提供信息",
|
| 79 |
+
"C": "自发性监管",
|
| 80 |
+
"D": "自律监管",
|
| 81 |
+
"answer": "A"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "fund_qualification_certificate_9",
|
| 85 |
+
"question": "从____开始，基金的运营及销售出现了国际化的趋势。",
|
| 86 |
+
"A": "20世纪80年代",
|
| 87 |
+
"B": "20世纪90年代",
|
| 88 |
+
"C": "19世纪80年代",
|
| 89 |
+
"D": "20世纪50年代",
|
| 90 |
+
"answer": "A"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "fund_qualification_certificate_10",
|
| 94 |
+
"question": "从投资角度来看，投资基金国际化的意义不包括____。",
|
| 95 |
+
"A": "自由地选择投资地域和投资标的",
|
| 96 |
+
"B": "较大幅度地减少非系统性风险",
|
| 97 |
+
"C": "资产规模的扩大，能使基金管理公司以较少的单位成本获取较大的规模效益",
|
| 98 |
+
"D": "把握不同区域的投资机会，最大化基金投资者利益",
|
| 99 |
+
"answer": "B"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "fund_qualification_certificate_11",
|
| 103 |
+
"question": "投资基金国际化不包括____。",
|
| 104 |
+
"A": "投资基金跨境投资",
|
| 105 |
+
"B": "投资基金跨境销售",
|
| 106 |
+
"C": "投资基金跨境管理",
|
| 107 |
+
"D": "投资基金跨境宣传",
|
| 108 |
+
"answer": "D"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "fund_qualification_certificate_12",
|
| 112 |
+
"question": "某上市公司包含资本公积80万元，盈余公积150万元，负债60万元，未分配利润60万元，实收资本100万元，则该公司的所有者权益为____万元。",
|
| 113 |
+
"A": "350万元",
|
| 114 |
+
"B": "200万元",
|
| 115 |
+
"C": "390万元",
|
| 116 |
+
"D": "100万元",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "fund_qualification_certificate_13",
|
| 121 |
+
"question": "____是金融市场中的基本利率，常用St表示。",
|
| 122 |
+
"A": "到期利率",
|
| 123 |
+
"B": "远期利率",
|
| 124 |
+
"C": "贴现利率",
|
| 125 |
+
"D": "即期利率",
|
| 126 |
+
"answer": "D"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "fund_qualification_certificate_14",
|
| 130 |
+
"question": "如果一个随机变量X最多只能取可数的不同值，则为____。",
|
| 131 |
+
"A": "描述性统计量",
|
| 132 |
+
"B": "随机变量",
|
| 133 |
+
"C": "连续型随机变量",
|
| 134 |
+
"D": "离散型随机变量",
|
| 135 |
+
"answer": "D"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "fund_qualification_certificate_15",
|
| 139 |
+
"question": "甲公司2009年实现营业收入为1000万元，其中现销收入550万元，赊销收入450万元；当年收回以前年度赊销收入380万元，当年预收货款120万元，预付货款30万元，当年因销售退回支付的现金20万元，当年购货退货收到的现金40万元，则甲公司当年销售商品提供劳务收到的现金为____万元。",
|
| 140 |
+
"A": "990",
|
| 141 |
+
"B": "1030",
|
| 142 |
+
"C": "1100",
|
| 143 |
+
"D": "1150",
|
| 144 |
+
"answer": "B"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "fund_qualification_certificate_16",
|
| 148 |
+
"question": "____是传统业绩衡量指标体系的重要补充。",
|
| 149 |
+
"A": "经济附加值指标",
|
| 150 |
+
"B": "资金成本指标",
|
| 151 |
+
"C": "净利润指标",
|
| 152 |
+
"D": "现金流指标",
|
| 153 |
+
"answer": "A"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "fund_qualification_certificate_17",
|
| 157 |
+
"question": "在公司股票升至超过转换价格一定倍数时，公司为避免股本被过度稀释，以及支付可转换债券持有者过多的盈利而行使____权利。",
|
| 158 |
+
"A": "转换",
|
| 159 |
+
"B": "托管",
|
| 160 |
+
"C": "赎回",
|
| 161 |
+
"D": "回售",
|
| 162 |
+
"answer": "C"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "fund_qualification_certificate_18",
|
| 166 |
+
"question": "技术分析方法长期以来一直是投资决策的____。",
|
| 167 |
+
"A": "核心工具",
|
| 168 |
+
"B": "辅助工具",
|
| 169 |
+
"C": "关键工具",
|
| 170 |
+
"D": "主要工具",
|
| 171 |
+
"answer": "B"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "fund_qualification_certificate_19",
|
| 175 |
+
"question": "一家公司的总资本是1000万元，其中有300万元的债权资本和700万元的权益资本，那么该公司的资本结构即包含30$\\%$的债务和70$\\%$的权益，该公司的资产负债率是____。",
|
| 176 |
+
"A": "0.25",
|
| 177 |
+
"B": "0.27",
|
| 178 |
+
"C": "0.3",
|
| 179 |
+
"D": "32%",
|
| 180 |
+
"answer": "C"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "fund_qualification_certificate_20",
|
| 184 |
+
"question": "有保证债券根据____不同，可分为抵押债券、质押债券和担保债券。",
|
| 185 |
+
"A": "保证的形式",
|
| 186 |
+
"B": "交易方式",
|
| 187 |
+
"C": "计息与付息",
|
| 188 |
+
"D": "按嵌入的条款分类",
|
| 189 |
+
"answer": "A"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "fund_qualification_certificate_21",
|
| 193 |
+
"question": "____是指除了信用评级不同外，其余条件全部相同（包括但不限于期限、嵌入条款等）的两种债券收益率的差额。",
|
| 194 |
+
"A": "信用评级",
|
| 195 |
+
"B": "信用利差",
|
| 196 |
+
"C": "债券评级",
|
| 197 |
+
"D": "债券利差",
|
| 198 |
+
"answer": "B"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "fund_qualification_certificate_22",
|
| 202 |
+
"question": "不属于商业票据的特点的是____。",
|
| 203 |
+
"A": "面额较大",
|
| 204 |
+
"B": "利率较低",
|
| 205 |
+
"C": "有明确的二级市场",
|
| 206 |
+
"D": "只有一级市场",
|
| 207 |
+
"answer": "C"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "fund_qualification_certificate_23",
|
| 211 |
+
"question": "大额可转让定期存单的特征不包括____。",
|
| 212 |
+
"A": "可以转让流通",
|
| 213 |
+
"B": "金额较大",
|
| 214 |
+
"C": "不记名",
|
| 215 |
+
"D": "能提前支取",
|
| 216 |
+
"answer": "D"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "fund_qualification_certificate_24",
|
| 220 |
+
"question": "按合约标的资产角度分类，衍生工具不包括____。",
|
| 221 |
+
"A": "结构化金融衍生工具",
|
| 222 |
+
"B": "利率衍生工具",
|
| 223 |
+
"C": "股权类产品衍生工具",
|
| 224 |
+
"D": "信用衍生工具",
|
| 225 |
+
"answer": "A"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "fund_qualification_certificate_25",
|
| 229 |
+
"question": "____，首批3个5年期国债期货合约正式在中国金融期货交易所推出。",
|
| 230 |
+
"A": "41523",
|
| 231 |
+
"B": "40669",
|
| 232 |
+
"C": "35892",
|
| 233 |
+
"D": "2000年6月8日",
|
| 234 |
+
"answer": "A"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "fund_qualification_certificate_26",
|
| 238 |
+
"question": "____是期权合约中的唯一的变量。",
|
| 239 |
+
"A": "期权费",
|
| 240 |
+
"B": "执行价格",
|
| 241 |
+
"C": "标的资产",
|
| 242 |
+
"D": "到期日",
|
| 243 |
+
"answer": "A"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "fund_qualification_certificate_27",
|
| 247 |
+
"question": "互换合约是指交易双方之间约定的在未来某一期间内交换他们认为具有相等经济价值的____的合约。",
|
| 248 |
+
"A": "标的资产",
|
| 249 |
+
"B": "金融资产",
|
| 250 |
+
"C": "现金流",
|
| 251 |
+
"D": "货币",
|
| 252 |
+
"answer": "C"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "fund_qualification_certificate_28",
|
| 256 |
+
"question": "私募股权投资基金一般是从事____公司股权投资的基金。",
|
| 257 |
+
"A": "上市",
|
| 258 |
+
"B": "新兴",
|
| 259 |
+
"C": "非上市",
|
| 260 |
+
"D": "成熟",
|
| 261 |
+
"answer": "C"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "fund_qualification_certificate_29",
|
| 265 |
+
"question": "私人股权包括未上市企业和上市企业非公开发行和交易的____",
|
| 266 |
+
"A": "普通股",
|
| 267 |
+
"B": "依法可转换为普通股的优先股",
|
| 268 |
+
"C": "可转换债券",
|
| 269 |
+
"D": "以上都是",
|
| 270 |
+
"answer": "D"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "fund_qualification_certificate_30",
|
| 274 |
+
"question": "____被公认为是全球第一家以公司形式运作的创业投资基金。",
|
| 275 |
+
"A": "美国创业投资协会（NVCA）",
|
| 276 |
+
"B": "美国小企业管理局（SBA）",
|
| 277 |
+
"C": "“小企业投资公司计划”（SBIC）",
|
| 278 |
+
"D": "美国研究与发展公司（ARD）",
|
| 279 |
+
"answer": "D"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "fund_qualification_certificate_31",
|
| 283 |
+
"question": "关于我国私募股权投资基金发展及监管的主要阶段与年代对应错误的是____。",
|
| 284 |
+
"A": "探索与起步阶段（1985～2004年）",
|
| 285 |
+
"B": "快速发展阶段（2005～2012年）",
|
| 286 |
+
"C": "发展完成阶段（2013年至今）",
|
| 287 |
+
"D": "统一监管下的制度化发展阶段（2013年至今）",
|
| 288 |
+
"answer": "C"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "fund_qualification_certificate_32",
|
| 292 |
+
"question": "关于中国证券投资基金业协会的职责，以下表述错误的是____。",
|
| 293 |
+
"A": "办理非公开募集基金的登记、备案",
|
| 294 |
+
"B": "对会员与客户之间发生的基金业务纠纷进行调解",
|
| 295 |
+
"C": "教育和组织会员遵守相关法律及行政法规",
|
| 296 |
+
"D": "有权对会员进行行政处罚",
|
| 297 |
+
"answer": "D"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "fund_qualification_certificate_33",
|
| 301 |
+
"question": "下冷静期届满后，募集机构从事基金销售推介业务以外的人员应当以____等留痕方式进行回访,回访过程不得出现诱导性陈述。",
|
| 302 |
+
"A": "录音电话",
|
| 303 |
+
"B": "电邮",
|
| 304 |
+
"C": "信函",
|
| 305 |
+
"D": "以上都正确",
|
| 306 |
+
"answer": "D"
|
| 307 |
+
},
|
| 308 |
+
{
|
| 309 |
+
"id": "fund_qualification_certificate_34",
|
| 310 |
+
"question": "为了加强私募基金信息披露的制度建设，规范私募基金信息披露义务人向投资者进行披露的内容和方式，中国证券投资基金业协会出台了____。",
|
| 311 |
+
"A": "《私募投资基金募集行为管理办法》",
|
| 312 |
+
"B": "《私募投资基金信息披露管理办法》",
|
| 313 |
+
"C": "《证券投资基金法》",
|
| 314 |
+
"D": "《私募投资基金监督管理暂行办法》",
|
| 315 |
+
"answer": "B"
|
| 316 |
+
},
|
| 317 |
+
{
|
| 318 |
+
"id": "fund_qualification_certificate_35",
|
| 319 |
+
"question": "私募基金的管理人应具备至少____名高级管理人员，其中应当包括____名负责合规风控的高级管理人员。",
|
| 320 |
+
"A": "2；1",
|
| 321 |
+
"B": "3；1",
|
| 322 |
+
"C": "3；2",
|
| 323 |
+
"D": "4；2",
|
| 324 |
+
"answer": "A"
|
| 325 |
+
},
|
| 326 |
+
{
|
| 327 |
+
"id": "fund_qualification_certificate_36",
|
| 328 |
+
"question": "股权投资基金管理人最主要的职责是____。",
|
| 329 |
+
"A": "按照基金合同的约定，负责基金资产的投资运作",
|
| 330 |
+
"B": "在有效控制风险的基础上为基金投资者争取最大的投资收益",
|
| 331 |
+
"C": "以上都是",
|
| 332 |
+
"D": "以上都不是",
|
| 333 |
+
"answer": "D"
|
| 334 |
+
},
|
| 335 |
+
{
|
| 336 |
+
"id": "fund_qualification_certificate_37",
|
| 337 |
+
"question": "投资者在获得约定的____收益率后，管理人才能获得业绩报酬。",
|
| 338 |
+
"A": "最少",
|
| 339 |
+
"B": "门槛",
|
| 340 |
+
"C": "最高",
|
| 341 |
+
"D": "以上都是",
|
| 342 |
+
"answer": "D"
|
| 343 |
+
},
|
| 344 |
+
{
|
| 345 |
+
"id": "fund_qualification_certificate_38",
|
| 346 |
+
"question": "股权投资基金的服务机构主要包括____、会计师事务所等。",
|
| 347 |
+
"A": "基金托管机构",
|
| 348 |
+
"B": "基金销售机构",
|
| 349 |
+
"C": "律师事务所",
|
| 350 |
+
"D": "以上都是",
|
| 351 |
+
"answer": "D"
|
| 352 |
+
},
|
| 353 |
+
{
|
| 354 |
+
"id": "fund_qualification_certificate_39",
|
| 355 |
+
"question": "____是我国股权投资基金行业的自律组织。",
|
| 356 |
+
"A": "中国证监会",
|
| 357 |
+
"B": "中国证监会及其派出机构",
|
| 358 |
+
"C": "中国人民银行",
|
| 359 |
+
"D": "中国证券投资基金业协会",
|
| 360 |
+
"answer": "D"
|
| 361 |
+
},
|
| 362 |
+
{
|
| 363 |
+
"id": "fund_qualification_certificate_40",
|
| 364 |
+
"question": "关于外币私募股权投资基金的基本运作方式的说法，错误的是____。",
|
| 365 |
+
"A": "外币股权投资基金通常采取“两头在外”的方式",
|
| 366 |
+
"B": "外币股权投资基金经营实体注册在境外",
|
| 367 |
+
"C": "外币股权投资基金在境外完成项目的投资退出",
|
| 368 |
+
"D": "外币股权投资基金可以在国内以基金名义注册法人实体",
|
| 369 |
+
"answer": "D"
|
| 370 |
+
},
|
| 371 |
+
{
|
| 372 |
+
"id": "fund_qualification_certificate_41",
|
| 373 |
+
"question": "银行贷款是杠杆收购的主要资金来源，通常由____部分组成。",
|
| 374 |
+
"A": "循环贷款和定期贷款",
|
| 375 |
+
"B": "循环贷款和不定期贷款",
|
| 376 |
+
"C": "不循环贷款和定期贷款",
|
| 377 |
+
"D": "不循环贷款和不定期贷款",
|
| 378 |
+
"answer": "A"
|
| 379 |
+
},
|
| 380 |
+
{
|
| 381 |
+
"id": "fund_qualification_certificate_42",
|
| 382 |
+
"question": "____是指通过订立信托契约的形式设立的股权投资基金，不具有独立的法人地位。",
|
| 383 |
+
"A": "合伙型股权投资基金",
|
| 384 |
+
"B": "信托（契约）型股权投资基金",
|
| 385 |
+
"C": "公司型股权投资基金",
|
| 386 |
+
"D": "并购型股权投资基金",
|
| 387 |
+
"answer": "B"
|
| 388 |
+
},
|
| 389 |
+
{
|
| 390 |
+
"id": "fund_qualification_certificate_43",
|
| 391 |
+
"question": "构建杠杆收购财务模型主要步骤不包括____",
|
| 392 |
+
"A": "构建杠杆收购前的财务模型",
|
| 393 |
+
"B": "收集、分析、处理与交易相关的基础信息和数据",
|
| 394 |
+
"C": "构建杠杆收购后的财务模型",
|
| 395 |
+
"D": "输入交易不相关数据",
|
| 396 |
+
"answer": "D"
|
| 397 |
+
},
|
| 398 |
+
{
|
| 399 |
+
"id": "fund_qualification_certificate_44",
|
| 400 |
+
"question": "____是指基金管理人委托有资格的第三方基金销售机构为其设立的股权投资基金募集资金。",
|
| 401 |
+
"A": "自行募集",
|
| 402 |
+
"B": "委托募集",
|
| 403 |
+
"C": "非公开募集",
|
| 404 |
+
"D": "公开募集",
|
| 405 |
+
"answer": "B"
|
| 406 |
+
},
|
| 407 |
+
{
|
| 408 |
+
"id": "fund_qualification_certificate_45",
|
| 409 |
+
"question": "下列描述委托募集正确的一项是____。",
|
| 410 |
+
"A": "基金管理人委托有资格的基金销售机构为其设立的股权投资基金募集资金",
|
| 411 |
+
"B": "基金管理人应当委托具有合格基金销售资质和专业基金销售服务团队的机构代为募集",
|
| 412 |
+
"C": "代销机构签署合同,要求其严格遵守合格投资者制度和募集规定",
|
| 413 |
+
"D": "履行对投资者的评估和投资者风险默认程序",
|
| 414 |
+
"answer": "B"
|
| 415 |
+
},
|
| 416 |
+
{
|
| 417 |
+
"id": "fund_qualification_certificate_46",
|
| 418 |
+
"question": "募集所需主要资料，不属于的一项是____。",
|
| 419 |
+
"A": "私募备忘录（PPM）",
|
| 420 |
+
"B": "募集推介资料",
|
| 421 |
+
"C": "基金条款书",
|
| 422 |
+
"D": "（不反向）尽职调查资料",
|
| 423 |
+
"answer": "D"
|
| 424 |
+
},
|
| 425 |
+
{
|
| 426 |
+
"id": "fund_qualification_certificate_47",
|
| 427 |
+
"question": "____《信托法》正式施行。",
|
| 428 |
+
"A": "2001年9月1日",
|
| 429 |
+
"B": "2001年11月1日",
|
| 430 |
+
"C": "2001年12月1日",
|
| 431 |
+
"D": "2001年10月1日",
|
| 432 |
+
"answer": "D"
|
| 433 |
+
},
|
| 434 |
+
{
|
| 435 |
+
"id": "fund_qualification_certificate_48",
|
| 436 |
+
"question": "法律尽职调查中需要关注主要股东的情况，应重点关注的问题不包括____。",
|
| 437 |
+
"A": "主要股东与目标公司之间的关联交易",
|
| 438 |
+
"B": "主要股东与目标公司之间的资金往来",
|
| 439 |
+
"C": "主要股东与目标公司之间的相互担保是否合法",
|
| 440 |
+
"D": "主要股东是否与企业之间是否存在劳动仲裁",
|
| 441 |
+
"answer": "D"
|
| 442 |
+
},
|
| 443 |
+
{
|
| 444 |
+
"id": "fund_qualification_certificate_49",
|
| 445 |
+
"question": "____是投资最重要的环节之一。",
|
| 446 |
+
"A": "估值",
|
| 447 |
+
"B": "股权",
|
| 448 |
+
"C": "价值",
|
| 449 |
+
"D": "调查",
|
| 450 |
+
"answer": "A"
|
| 451 |
+
},
|
| 452 |
+
{
|
| 453 |
+
"id": "fund_qualification_certificate_50",
|
| 454 |
+
"question": "股权投资基金估值方法通常不包括____。",
|
| 455 |
+
"A": "相对估值法",
|
| 456 |
+
"B": "成本法",
|
| 457 |
+
"C": "折现现金流法",
|
| 458 |
+
"D": "竞价估值法",
|
| 459 |
+
"answer": "D"
|
| 460 |
+
},
|
| 461 |
+
{
|
| 462 |
+
"id": "fund_qualification_certificate_51",
|
| 463 |
+
"question": "____使用可比价值对目标公司进行价值评估，在创业投资基金和并购基金中大量使用。",
|
| 464 |
+
"A": "折现现金估值法",
|
| 465 |
+
"B": "相对估值法",
|
| 466 |
+
"C": "成本法",
|
| 467 |
+
"D": "创业投资估值法",
|
| 468 |
+
"answer": "B"
|
| 469 |
+
},
|
| 470 |
+
{
|
| 471 |
+
"id": "fund_qualification_certificate_52",
|
| 472 |
+
"question": "通常情况下，被投资企业有义务及时向股权投资基金提供与企业经营状况相关的报告，包括____。",
|
| 473 |
+
"A": "月度报告、年度报告",
|
| 474 |
+
"B": "月度报告、季度报告、半年度报告、年度报告",
|
| 475 |
+
"C": "月度报告、季度报告、半年度报告、年度报告和有关专项报告",
|
| 476 |
+
"D": "季度报告、半年度报告、年度报告和有关专项报告",
|
| 477 |
+
"answer": "C"
|
| 478 |
+
},
|
| 479 |
+
{
|
| 480 |
+
"id": "fund_qualification_certificate_53",
|
| 481 |
+
"question": "下列不是增值服务的价值的是____",
|
| 482 |
+
"A": "通过增值服务能协助被投资企业实现更好更快的发展",
|
| 483 |
+
"B": "可以有效地降低投资风险",
|
| 484 |
+
"C": "良好的增值服务能够增加投资机构品牌内涵和价值，成为投资机构‘软实力’,的重要体现",
|
| 485 |
+
"D": "增值服务的价值能提高经营风险的控制，从而提升被投资企业自身价值，增加投资收益",
|
| 486 |
+
"answer": "D"
|
| 487 |
+
},
|
| 488 |
+
{
|
| 489 |
+
"id": "fund_qualification_certificate_54",
|
| 490 |
+
"question": "股权投资基金为了实现与被投资企业的有效沟通，通常不采取的方式为____。",
|
| 491 |
+
"A": "会面",
|
| 492 |
+
"B": "电话",
|
| 493 |
+
"C": "实地考察",
|
| 494 |
+
"D": "调查问卷",
|
| 495 |
+
"answer": "D"
|
| 496 |
+
},
|
| 497 |
+
{
|
| 498 |
+
"id": "fund_qualification_certificate_55",
|
| 499 |
+
"question": "关于投资后管理，以下表述错误的是____。",
|
| 500 |
+
"A": "在投资交割之后直到项目退出之前都属于投资后管理的期间",
|
| 501 |
+
"B": "投资后管理的作用包括提升被投资企业自身价值、管理和防范投资风险等",
|
| 502 |
+
"C": "投资后管理是指股权投资基金（或其他类型投资机构）与被投资企业投资交割之后，基金管理人积极参与被投资企业的管理，对被投资企业实施项目监控并提供各项增值服务的一系列活动",
|
| 503 |
+
"D": "投资后管理阶段自投资决策委员会通过投资决策起至投资项目完全退出止",
|
| 504 |
+
"answer": "D"
|
| 505 |
+
},
|
| 506 |
+
{
|
| 507 |
+
"id": "fund_qualification_certificate_56",
|
| 508 |
+
"question": "竞价交易制度又称委托驱动制度，其主要内容是：开市价格由集合竞价形成，随后交易系统对不断进入的投资者交易指令，按____原则排序，将买卖指令配对竞价成交。",
|
| 509 |
+
"A": "交易量优先",
|
| 510 |
+
"B": "价格优先与时间优先",
|
| 511 |
+
"C": "最低限额",
|
| 512 |
+
"D": "协议优先",
|
| 513 |
+
"answer": "B"
|
| 514 |
+
},
|
| 515 |
+
{
|
| 516 |
+
"id": "fund_qualification_certificate_57",
|
| 517 |
+
"question": "区域性股权交易市场是多层次资本市场的重要组成部分，对于促进企业特别是____股权交易和融资，鼓励科技创新和激活民间资本，加强对实体经济薄弱环节的支持，具有积极作用。",
|
| 518 |
+
"A": "大型企业",
|
| 519 |
+
"B": "中小微企业",
|
| 520 |
+
"C": "传统企业",
|
| 521 |
+
"D": "高新技术企业",
|
| 522 |
+
"answer": "B"
|
| 523 |
+
},
|
| 524 |
+
{
|
| 525 |
+
"id": "fund_qualification_certificate_58",
|
| 526 |
+
"question": "发起、协商、执行和变更登记构成____的基本运作程序。",
|
| 527 |
+
"A": "股权回购",
|
| 528 |
+
"B": "质押回购",
|
| 529 |
+
"C": "股份转让",
|
| 530 |
+
"D": "协议转让",
|
| 531 |
+
"answer": "A"
|
| 532 |
+
},
|
| 533 |
+
{
|
| 534 |
+
"id": "fund_qualification_certificate_59",
|
| 535 |
+
"question": "____是指企业结束经营活动，处置资产并进行分配的行为。",
|
| 536 |
+
"A": "退出",
|
| 537 |
+
"B": "清算",
|
| 538 |
+
"C": "整理",
|
| 539 |
+
"D": "并购",
|
| 540 |
+
"answer": "B"
|
| 541 |
+
},
|
| 542 |
+
{
|
| 543 |
+
"id": "fund_qualification_certificate_60",
|
| 544 |
+
"question": "信托（契约）型股权投资基金收益分配和风险承担原则由____约定。",
|
| 545 |
+
"A": "基金合同",
|
| 546 |
+
"B": "投资计划",
|
| 547 |
+
"C": "大股东",
|
| 548 |
+
"D": "管理层",
|
| 549 |
+
"answer": "A"
|
| 550 |
+
},
|
| 551 |
+
{
|
| 552 |
+
"id": "fund_qualification_certificate_61",
|
| 553 |
+
"question": "____是指通过对基金所持有的全部资产及应承担的全部负债按一定的原则和方法进行评估与计算，最终确定基金资产净值的过程。",
|
| 554 |
+
"A": "基金的清算",
|
| 555 |
+
"B": "基金的收益分配",
|
| 556 |
+
"C": "基金的估值",
|
| 557 |
+
"D": "基金的托管",
|
| 558 |
+
"answer": "C"
|
| 559 |
+
},
|
| 560 |
+
{
|
| 561 |
+
"id": "fund_qualification_certificate_62",
|
| 562 |
+
"question": "____是指负有清算义务的主体，按照法律法规规定和基金合同约定的方式、程序对基金的资产、负债、权益等进行全面的清理和处置的行为。",
|
| 563 |
+
"A": "基金终止",
|
| 564 |
+
"B": "基金退出",
|
| 565 |
+
"C": "基金清算",
|
| 566 |
+
"D": "基金补偿",
|
| 567 |
+
"answer": "C"
|
| 568 |
+
},
|
| 569 |
+
{
|
| 570 |
+
"id": "fund_qualification_certificate_63",
|
| 571 |
+
"question": "下列关于股权投资基金托管服务中的资产保管，说法错误的是____。",
|
| 572 |
+
"A": "不同基金财产的债权债务不得相互抵销",
|
| 573 |
+
"B": "基金托管人应当按规定独立、完整、安全地保管所托管基金的财产，保证基金财产的安全完整",
|
| 574 |
+
"C": "基金托管人可以将基金财产归入其固有财产",
|
| 575 |
+
"D": "基金财产的债权不得与托管人固有财产的债务相抵销",
|
| 576 |
+
"answer": "C"
|
| 577 |
+
},
|
| 578 |
+
{
|
| 579 |
+
"id": "fund_qualification_certificate_64",
|
| 580 |
+
"question": "下列说法错误的是____。",
|
| 581 |
+
"A": "2005年11月，国家发展改革委等十部委联合发布《创业投资企业管理暂行办法》",
|
| 582 |
+
"B": "2008年10月,国务院办公厅发布《国务院办公厅转发〈关于创业投资引导基金规范设立与运作指导意见〉的通知》",
|
| 583 |
+
"C": "2009年10月，国家发展改革委、财政部发布《关于实施新兴产业创业投资计划、开展产业技术研究与开发资金参股设立创业投资基金试点T作的通知》",
|
| 584 |
+
"D": "2016年11月，财政部发布《政府投资基金暂行管理办法》，规范政府引导基金的规范运行，同时鼓励政府财政资金支持创业投资。",
|
| 585 |
+
"answer": "D"
|
| 586 |
+
},
|
| 587 |
+
{
|
| 588 |
+
"id": "fund_qualification_certificate_65",
|
| 589 |
+
"question": "基金管理人、基金销售机构宣传推介方式说法正确的是____。",
|
| 590 |
+
"A": "可以通过发送手机短信、微信、博客和电子邮件宣传推介",
|
| 591 |
+
"B": "可以通过报刊、电台、电视、互联网等公众传播媒体宣传推介",
|
| 592 |
+
"C": "可以通过讲座、报告会、分析会和张贴布告、散发传单宣传推介",
|
| 593 |
+
"D": "不得向合格投资者之外的单位和个人募集资金",
|
| 594 |
+
"answer": "D"
|
| 595 |
+
},
|
| 596 |
+
{
|
| 597 |
+
"id": "fund_qualification_certificate_66",
|
| 598 |
+
"question": "股权投资基金管理人应当于每个会计年度结束后的____个月内，向中国证券投资基金业协会报送经会计师事务所审计的年度财务报告和所管理股权投资基金年度投资运作基本情况。",
|
| 599 |
+
"A": "1",
|
| 600 |
+
"B": "2",
|
| 601 |
+
"C": "3",
|
| 602 |
+
"D": "4",
|
| 603 |
+
"answer": "D"
|
| 604 |
+
},
|
| 605 |
+
{
|
| 606 |
+
"id": "fund_qualification_certificate_67",
|
| 607 |
+
"question": "未向社会公开宣传，在亲友或者单位内部针对特定对象吸收资金的，____非法吸收或者变相吸收公众存款。",
|
| 608 |
+
"A": "属于",
|
| 609 |
+
"B": "不属于",
|
| 610 |
+
"C": "视情况而定",
|
| 611 |
+
"D": "部分属于",
|
| 612 |
+
"answer": "B"
|
| 613 |
+
}
|
| 614 |
+
]
|
fineval/json/futures_practitioner_qualification_certificate/dev.json
ADDED
|
@@ -0,0 +1,47 @@
|
|
|
|
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|
|
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|
|
|
|
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|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "futures_practitioner_qualification_certificate_0",
|
| 4 |
+
"question": "2015年12月，上海国际能源交易中心(INE)推出了国内首个____期货品种。",
|
| 5 |
+
"A": "原油",
|
| 6 |
+
"B": "天然气",
|
| 7 |
+
"C": "铜",
|
| 8 |
+
"D": "大豆油",
|
| 9 |
+
"answer": "A"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "futures_practitioner_qualification_certificate_1",
|
| 13 |
+
"question": "在期货市场中，交割是指按照合约规定的条件交付____。",
|
| 14 |
+
"A": "标的物",
|
| 15 |
+
"B": "保证金",
|
| 16 |
+
"C": "手续费",
|
| 17 |
+
"D": "交易所",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "futures_practitioner_qualification_certificate_2",
|
| 22 |
+
"question": "期权的买方与卖方的权利和义务关系是____。",
|
| 23 |
+
"A": "买方有权选择是否行使期权，卖方有义务交割",
|
| 24 |
+
"B": "买方有义务交割，卖方有权选择是否行使期权",
|
| 25 |
+
"C": "买方有权选择是否行使期权，卖方有权收取权利金",
|
| 26 |
+
"D": "买方有义务交割，卖方有权收取权利金",
|
| 27 |
+
"answer": "A"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "futures_practitioner_qualification_certificate_3",
|
| 31 |
+
"question": "根据期货经营机构的合规运作章节，____情况下期货公司需要经中国证监会或其派出机构批准股权变更。",
|
| 32 |
+
"A": "有关联关系的股东合计持股比例增加到3%",
|
| 33 |
+
"B": "有关联关系的股东合计持股比例增加到5%",
|
| 34 |
+
"C": "期货公司变更第一大股东",
|
| 35 |
+
"D": "期货公司变更第二大股东",
|
| 36 |
+
"answer": "C"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "futures_practitioner_qualification_certificate_4",
|
| 40 |
+
"question": "下列关于期货交易方式中互联网交易的表述，错误的是____。",
|
| 41 |
+
"A": "客户通过互联网下达交易指令的，期货公司应当以适当的方式保存该交易指令",
|
| 42 |
+
"B": "期货公司为客户提供互联网委托服务的，应当对客户进行互联网交易风险的特别提示",
|
| 43 |
+
"C": "客户通过互联网下达交易指令的，期货公司应当进行客户交易指令审核",
|
| 44 |
+
"D": "期货公司必须为客户提供互联网委托服务",
|
| 45 |
+
"answer": "D"
|
| 46 |
+
}
|
| 47 |
+
]
|
fineval/json/futures_practitioner_qualification_certificate/val.json
ADDED
|
@@ -0,0 +1,353 @@
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|
|
|
|
| 1 |
+
[
|
| 2 |
+
{
|
| 3 |
+
"id": "futures_practitioner_qualification_certificate_0",
|
| 4 |
+
"question": "期货交易实行保证金制度，保证金比率一般为合约价值的____。",
|
| 5 |
+
"A": "5%~10%",
|
| 6 |
+
"B": "5%～15%",
|
| 7 |
+
"C": "10%~15%",
|
| 8 |
+
"D": "10%~20%",
|
| 9 |
+
"answer": "B"
|
| 10 |
+
},
|
| 11 |
+
{
|
| 12 |
+
"id": "futures_practitioner_qualification_certificate_1",
|
| 13 |
+
"question": "在金融期货的主要交易制度中，能使套期保值者用少量资金为价值量很大的现货找到回避价格风险的手段的是____。",
|
| 14 |
+
"A": "保证金制度",
|
| 15 |
+
"B": "集中交易制度",
|
| 16 |
+
"C": "断路器规则",
|
| 17 |
+
"D": "限仓制度",
|
| 18 |
+
"answer": "A"
|
| 19 |
+
},
|
| 20 |
+
{
|
| 21 |
+
"id": "futures_practitioner_qualification_certificate_2",
|
| 22 |
+
"question": "下列关于中国金融期货交易所关于当日结算价的说法，错误的是____。",
|
| 23 |
+
"A": "合约最后一小时无成交的，以前一小时成交价格按照成交量的加权平均价作为当日结算价",
|
| 24 |
+
"B": "若合约最后一小时的前一小时仍无成交的，则再往前推一小时，以此类推",
|
| 25 |
+
"C": "合约当日最后两笔成交距开盘时间不足一小时的，则取全天成交量的加权平均价作为当日结算价",
|
| 26 |
+
"D": "当日结算价是指某一期货合约最后一小时成交价格按照成交量的加权平均价",
|
| 27 |
+
"answer": "C"
|
| 28 |
+
},
|
| 29 |
+
{
|
| 30 |
+
"id": "futures_practitioner_qualification_certificate_3",
|
| 31 |
+
"question": "1972年5月，芝加哥商业交易所(CME)推出____交易。",
|
| 32 |
+
"A": "股指期货",
|
| 33 |
+
"B": "利率期货",
|
| 34 |
+
"C": "股票期货",
|
| 35 |
+
"D": "外汇期货",
|
| 36 |
+
"answer": "D"
|
| 37 |
+
},
|
| 38 |
+
{
|
| 39 |
+
"id": "futures_practitioner_qualification_certificate_4",
|
| 40 |
+
"question": "期权是给予____购买或出售标的资产的权利。",
|
| 41 |
+
"A": "买方",
|
| 42 |
+
"B": "卖方",
|
| 43 |
+
"C": "交易所",
|
| 44 |
+
"D": "个人",
|
| 45 |
+
"answer": "A"
|
| 46 |
+
},
|
| 47 |
+
{
|
| 48 |
+
"id": "futures_practitioner_qualification_certificate_5",
|
| 49 |
+
"question": "关于期货交易与远期交易的描述，以下正确的是____。",
|
| 50 |
+
"A": "两者信用风险都较小",
|
| 51 |
+
"B": "交易对象都是合同，交易双方通过一对一谈判达成交易",
|
| 52 |
+
"C": "远期合同与期货合同都具有较好的流动性，所以形成的价格都具有权威性",
|
| 53 |
+
"D": "期货交易是在远期交易的基础上发展起来的",
|
| 54 |
+
"answer": "D"
|
| 55 |
+
},
|
| 56 |
+
{
|
| 57 |
+
"id": "futures_practitioner_qualification_certificate_6",
|
| 58 |
+
"question": "禽流感疫情过后，家禽养殖业恢复，玉米价格上涨。某饲料公司因提前进行了套期保值，规避了玉米现货风险，这体现了衍生品市场的____作用。",
|
| 59 |
+
"A": "锁定生产成本",
|
| 60 |
+
"B": "利用期货价格信号组织生产",
|
| 61 |
+
"C": "锁定利润",
|
| 62 |
+
"D": "投机盈利",
|
| 63 |
+
"answer": "A"
|
| 64 |
+
},
|
| 65 |
+
{
|
| 66 |
+
"id": "futures_practitioner_qualification_certificate_7",
|
| 67 |
+
"question": "分时图是指某一交易日内，按照时间顺序将对应的____进行连线所构成的行情图。",
|
| 68 |
+
"A": "期货申报价",
|
| 69 |
+
"B": "期货成交价",
|
| 70 |
+
"C": "期货收盘价",
|
| 71 |
+
"D": "期货结算价",
|
| 72 |
+
"answer": "B"
|
| 73 |
+
},
|
| 74 |
+
{
|
| 75 |
+
"id": "futures_practitioner_qualification_certificate_8",
|
| 76 |
+
"question": "基本面分析法的经济学理论基础是____。",
|
| 77 |
+
"A": "供求理论",
|
| 78 |
+
"B": "江恩理论",
|
| 79 |
+
"C": "道氏理论",
|
| 80 |
+
"D": "艾略特波浪理论",
|
| 81 |
+
"answer": "A"
|
| 82 |
+
},
|
| 83 |
+
{
|
| 84 |
+
"id": "futures_practitioner_qualification_certificate_9",
|
| 85 |
+
"question": "以下属于财政政策手段的是____。",
|
| 86 |
+
"A": "增加或减少货币供应量",
|
| 87 |
+
"B": "提高或降低汇率",
|
| 88 |
+
"C": "提高或降低利率",
|
| 89 |
+
"D": "提高或降低税率",
|
| 90 |
+
"answer": "D"
|
| 91 |
+
},
|
| 92 |
+
{
|
| 93 |
+
"id": "futures_practitioner_qualification_certificate_10",
|
| 94 |
+
"question": "技术分析中，波浪理论是由____提出的。",
|
| 95 |
+
"A": "索罗斯",
|
| 96 |
+
"B": "菲波纳奇",
|
| 97 |
+
"C": "艾略特",
|
| 98 |
+
"D": "道·琼斯",
|
| 99 |
+
"answer": "C"
|
| 100 |
+
},
|
| 101 |
+
{
|
| 102 |
+
"id": "futures_practitioner_qualification_certificate_11",
|
| 103 |
+
"question": "某投资公司持有的证券组合在置信度为95$\\%$证券市场正常波动情况下的日VaR值为500万元。其含义是指____。",
|
| 104 |
+
"A": "该公司的证券组合在一天内由于市场价格变化而带来的最大损失超过500万元的概率为5%",
|
| 105 |
+
"B": "有95%的把握保证该投资公司在下一个交易日内的损失在500万元以上",
|
| 106 |
+
"C": "该公司的证券组合在一天内由于市场价格变化而带来的最大损失超过500万元的概率为95%",
|
| 107 |
+
"D": "有5%的把握保证该投资公司在下一个交易日内的损失在500万元以内",
|
| 108 |
+
"answer": "A"
|
| 109 |
+
},
|
| 110 |
+
{
|
| 111 |
+
"id": "futures_practitioner_qualification_certificate_12",
|
| 112 |
+
"question": "我国“五位一体”的期货监管协调机构不包含____。",
|
| 113 |
+
"A": "中国证监会地方派出机构",
|
| 114 |
+
"B": "期货交易所",
|
| 115 |
+
"C": "期货公司",
|
| 116 |
+
"D": "中国期货业协会",
|
| 117 |
+
"answer": "C"
|
| 118 |
+
},
|
| 119 |
+
{
|
| 120 |
+
"id": "futures_practitioner_qualification_certificate_13",
|
| 121 |
+
"question": "期货投资者设置回撤点的说法错误的是____。",
|
| 122 |
+
"A": "支撑或阻力位止损止盈",
|
| 123 |
+
"B": "买入建仓在支撑位，止盈平仓在阻力位，买进之后跌破支撑位止损",
|
| 124 |
+
"C": "运用资金额进行止损",
|
| 125 |
+
"D": "在每次入市进行买卖之前，要明确地计划亏损多少点止损离场，但前提是投资者要拥有一个胜出率高于60%的模式，同时保证盈利总点数小于止损总点数",
|
| 126 |
+
"answer": "D"
|
| 127 |
+
},
|
| 128 |
+
{
|
| 129 |
+
"id": "futures_practitioner_qualification_certificate_14",
|
| 130 |
+
"question": "期货交易所的风险中，____指由于交易所的风险管理制度不健全或者执行风险管理制度不严、交易者违规操作等原因所造成的风险，____是指由于计算机交易系统或通信信息系统出现故障而带来的风险。",
|
| 131 |
+
"A": "管理风险;技术风险",
|
| 132 |
+
"B": "结算风险;技术风险",
|
| 133 |
+
"C": "管理风险;交易风险",
|
| 134 |
+
"D": "法律风险;系统风险",
|
| 135 |
+
"answer": "A"
|
| 136 |
+
},
|
| 137 |
+
{
|
| 138 |
+
"id": "futures_practitioner_qualification_certificate_15",
|
| 139 |
+
"question": "郑州商品交易所上市品种有____。",
|
| 140 |
+
"A": "镍期货",
|
| 141 |
+
"B": "铁合金期货",
|
| 142 |
+
"C": "玉米淀粉期货",
|
| 143 |
+
"D": "10年期国债期货",
|
| 144 |
+
"answer": "B"
|
| 145 |
+
},
|
| 146 |
+
{
|
| 147 |
+
"id": "futures_practitioner_qualification_certificate_16",
|
| 148 |
+
"question": "下列关于结算机构的说法，不正确的是____。",
|
| 149 |
+
"A": "目前，我国期货结算机构是交易所的一个内部机构",
|
| 150 |
+
"B": "结算机构通常采用分级结算制度，只有结算机构的会员才能直接得到结算机构提供的服务",
|
| 151 |
+
"C": "在国外，期货交易所会员未必同时是结算机构会员",
|
| 152 |
+
"D": "结算机构的全员结算制度，能够形成多层次的风险控制体系，保证期货交易的安全性",
|
| 153 |
+
"answer": "D"
|
| 154 |
+
},
|
| 155 |
+
{
|
| 156 |
+
"id": "futures_practitioner_qualification_certificate_17",
|
| 157 |
+
"question": "期货公司应当设____,对期货公司经营管理行为的合法合规性、风险管理状况进行监督、检查。",
|
| 158 |
+
"A": "监事会",
|
| 159 |
+
"B": "董事会秘书",
|
| 160 |
+
"C": "独立董事",
|
| 161 |
+
"D": "首席风险官",
|
| 162 |
+
"answer": "D"
|
| 163 |
+
},
|
| 164 |
+
{
|
| 165 |
+
"id": "futures_practitioner_qualification_certificate_18",
|
| 166 |
+
"question": "受聘于商品基金经理(CPO)，主要负责帮助CPO挑选商品交易顾问(CTA)，监督CTA交易活动的是____。",
|
| 167 |
+
"A": "介绍经纪商(IB)",
|
| 168 |
+
"B": "托管人(Custodian)",
|
| 169 |
+
"C": "期货佣金商(FCM)",
|
| 170 |
+
"D": "交易经理(TM)",
|
| 171 |
+
"answer": "D"
|
| 172 |
+
},
|
| 173 |
+
{
|
| 174 |
+
"id": "futures_practitioner_qualification_certificate_19",
|
| 175 |
+
"question": "买入看涨期权的风险和收益关系是____。",
|
| 176 |
+
"A": "损失有限，收益无限",
|
| 177 |
+
"B": "损失有限，收益有限",
|
| 178 |
+
"C": "损失无限，收益无限",
|
| 179 |
+
"D": "损失无限，收益有限",
|
| 180 |
+
"answer": "A"
|
| 181 |
+
},
|
| 182 |
+
{
|
| 183 |
+
"id": "futures_practitioner_qualification_certificate_20",
|
| 184 |
+
"question": "按执行价格与标的资产市场价格的关系，期权可分为____。",
|
| 185 |
+
"A": "看涨期权和看跌期权",
|
| 186 |
+
"B": "商品期权和金融期权",
|
| 187 |
+
"C": "实值期权、虚值期权和平值期权",
|
| 188 |
+
"D": "现货期权和期货期权",
|
| 189 |
+
"answer": "C"
|
| 190 |
+
},
|
| 191 |
+
{
|
| 192 |
+
"id": "futures_practitioner_qualification_certificate_21",
|
| 193 |
+
"question": "6月份，某交易者以200美元/吨的价格卖出4手(25吨/手)执行价格为4000美元/吨的3个月期铜看跌期权。期权到期时，标的期铜价格为4170美元/吨，则该交易者的净损益为____。",
|
| 194 |
+
"A": "-20000美元",
|
| 195 |
+
"B": "20000美元",
|
| 196 |
+
"C": "-37000美元",
|
| 197 |
+
"D": "37000美元",
|
| 198 |
+
"answer": "B"
|
| 199 |
+
},
|
| 200 |
+
{
|
| 201 |
+
"id": "futures_practitioner_qualification_certificate_22",
|
| 202 |
+
"question": "多资产期权往往包含两个或两个以上的标的资产，其典型代表是____。",
|
| 203 |
+
"A": "障碍期权",
|
| 204 |
+
"B": "回望期权",
|
| 205 |
+
"C": "亚式期权",
|
| 206 |
+
"D": "彩虹期权",
|
| 207 |
+
"answer": "D"
|
| 208 |
+
},
|
| 209 |
+
{
|
| 210 |
+
"id": "futures_practitioner_qualification_certificate_23",
|
| 211 |
+
"question": "某建筑企业已与某钢材贸易商签订钢材的采购合同，确立了价格，但尚未实现交收，此时该建筑企业属于____情形。",
|
| 212 |
+
"A": "期货多头",
|
| 213 |
+
"B": "现货多头",
|
| 214 |
+
"C": "期货空头",
|
| 215 |
+
"D": "现货空头",
|
| 216 |
+
"answer": "B"
|
| 217 |
+
},
|
| 218 |
+
{
|
| 219 |
+
"id": "futures_practitioner_qualification_certificate_24",
|
| 220 |
+
"question": "下列适合进行白糖买入套期保值的情形是____。",
|
| 221 |
+
"A": "某白糖生产企业预计两个月后将生产一批白糖",
|
| 222 |
+
"B": "某食品厂已签合同按某价格在两个月后买入一批白糖",
|
| 223 |
+
"C": "某白糖生产企业有一批白糖库存",
|
| 224 |
+
"D": "某经销商已签合同按某价格在三个月后卖出一批白糖，但目前尚未采购白糖",
|
| 225 |
+
"answer": "D"
|
| 226 |
+
},
|
| 227 |
+
{
|
| 228 |
+
"id": "futures_practitioner_qualification_certificate_25",
|
| 229 |
+
"question": "某玉米经销商在大连商品交易所做买入套期保值，在某月份玉米期货合约上建仓10手，当时的基差为-20元/吨，若该经销商在套期保值中出现净亏损3000元，则其平仓时的基差应为____元/吨(不计手续费等费���)。",
|
| 230 |
+
"A": "30",
|
| 231 |
+
"B": "-50",
|
| 232 |
+
"C": "10",
|
| 233 |
+
"D": "-20",
|
| 234 |
+
"answer": "C"
|
| 235 |
+
},
|
| 236 |
+
{
|
| 237 |
+
"id": "futures_practitioner_qualification_certificate_26",
|
| 238 |
+
"question": "在我国《期货公司风险管理公司业务试点指引》中风险管理公司参与的基差贸易，没有以____等方式提供报价。",
|
| 239 |
+
"A": "确定价格",
|
| 240 |
+
"B": "点价",
|
| 241 |
+
"C": "均价",
|
| 242 |
+
"D": "利率",
|
| 243 |
+
"answer": "D"
|
| 244 |
+
},
|
| 245 |
+
{
|
| 246 |
+
"id": "futures_practitioner_qualification_certificate_27",
|
| 247 |
+
"question": "在其他条件不变时，某交易者预计玉米将大幅增产，他最有可能____。",
|
| 248 |
+
"A": "买入玉米期货合约",
|
| 249 |
+
"B": "卖出玉米期货合约",
|
| 250 |
+
"C": "进行玉米期转现交易",
|
| 251 |
+
"D": "进行玉米期现套利",
|
| 252 |
+
"answer": "B"
|
| 253 |
+
},
|
| 254 |
+
{
|
| 255 |
+
"id": "futures_practitioner_qualification_certificate_28",
|
| 256 |
+
"question": "根据套利者对相关合约中价格较高的一边的买卖方向不同，期货价差套利可分为____。",
|
| 257 |
+
"A": "正向套利和反向套利",
|
| 258 |
+
"B": "牛市套利和熊市套利",
|
| 259 |
+
"C": "买入套利和卖出套利",
|
| 260 |
+
"D": "价差套利和期限套利",
|
| 261 |
+
"answer": "C"
|
| 262 |
+
},
|
| 263 |
+
{
|
| 264 |
+
"id": "futures_practitioner_qualification_certificate_29",
|
| 265 |
+
"question": "在正向市场上，套利交易者买入5月大豆期货合约的同时卖出9月大豆期货合约，则该交易者预期____。",
|
| 266 |
+
"A": "未来价差不确定",
|
| 267 |
+
"B": "未来价差不变",
|
| 268 |
+
"C": "未来价差扩大",
|
| 269 |
+
"D": "未来价差缩小",
|
| 270 |
+
"answer": "D"
|
| 271 |
+
},
|
| 272 |
+
{
|
| 273 |
+
"id": "futures_practitioner_qualification_certificate_30",
|
| 274 |
+
"question": "在8月和12月黄金期货价格分别为940美元/盎司和950美元/盎司时，某套利者下达“买入8月黄金期货，同时卖出12月黄金期货，价差为10美元/盎司”的限价指令，____美元/盎司是该套利者指令的可能成交价差。",
|
| 275 |
+
"A": "小于10",
|
| 276 |
+
"B": "小于8",
|
| 277 |
+
"C": "大于或等于10",
|
| 278 |
+
"D": "等于9",
|
| 279 |
+
"answer": "C"
|
| 280 |
+
},
|
| 281 |
+
{
|
| 282 |
+
"id": "futures_practitioner_qualification_certificate_31",
|
| 283 |
+
"question": "目前绝大多数国家采用的外汇标价方法是____。",
|
| 284 |
+
"A": "间接标价法",
|
| 285 |
+
"B": "直接标价法",
|
| 286 |
+
"C": "英镑标价法",
|
| 287 |
+
"D": "欧元标价法",
|
| 288 |
+
"answer": "B"
|
| 289 |
+
},
|
| 290 |
+
{
|
| 291 |
+
"id": "futures_practitioner_qualification_certificate_32",
|
| 292 |
+
"question": "在直接标价法下，如果人民币升值，则美元兑人民币____。",
|
| 293 |
+
"A": "增加或减少无法确定",
|
| 294 |
+
"B": "不变",
|
| 295 |
+
"C": "减少",
|
| 296 |
+
"D": "增加",
|
| 297 |
+
"answer": "C"
|
| 298 |
+
},
|
| 299 |
+
{
|
| 300 |
+
"id": "futures_practitioner_qualification_certificate_33",
|
| 301 |
+
"question": "某美国公司将于3个月后交付货款100万英镑，为规避汇率的不利波动，可在CME____做套期保值。",
|
| 302 |
+
"A": "卖出英镑期货合约",
|
| 303 |
+
"B": "买入英镑期货合约",
|
| 304 |
+
"C": "卖出英镑期货看涨期权合约",
|
| 305 |
+
"D": "买入英镑期货看跌期权合约",
|
| 306 |
+
"answer": "B"
|
| 307 |
+
},
|
| 308 |
+
{
|
| 309 |
+
"id": "futures_practitioner_qualification_certificate_34",
|
| 310 |
+
"question": "我国某出口商预期3个月后将获得出口货款1000万美元，为了避免人民币升值对货款价值的影响，该出口商应在外汇期货市场上进行美元____。",
|
| 311 |
+
"A": "买入套期保值",
|
| 312 |
+
"B": "买入套期保值",
|
| 313 |
+
"C": "多头投机",
|
| 314 |
+
"D": "空头投机",
|
| 315 |
+
"answer": "B"
|
| 316 |
+
},
|
| 317 |
+
{
|
| 318 |
+
"id": "futures_practitioner_qualification_certificate_35",
|
| 319 |
+
"question": "远期合约的主要优点是____。",
|
| 320 |
+
"A": "可以灵活的依据交易双方的需要订立",
|
| 321 |
+
"B": "标准化合约，可以减少交易成本",
|
| 322 |
+
"C": "不受金融监管机构监管",
|
| 323 |
+
"D": "没有违约风险",
|
| 324 |
+
"answer": "A"
|
| 325 |
+
},
|
| 326 |
+
{
|
| 327 |
+
"id": "futures_practitioner_qualification_certificate_36",
|
| 328 |
+
"question": "1848年，芝加哥的82位商人发起组建了____。",
|
| 329 |
+
"A": "芝加哥期权交易所(CBOE)",
|
| 330 |
+
"B": "芝加哥期货交易所(CBOT)",
|
| 331 |
+
"C": "芝加哥股票交易所(CHX)",
|
| 332 |
+
"D": "芝加哥商业交易所(CME)",
|
| 333 |
+
"answer": "B"
|
| 334 |
+
},
|
| 335 |
+
{
|
| 336 |
+
"id": "futures_practitioner_qualification_certificate_37",
|
| 337 |
+
"question": "关于利率下限期权的描述，正确的是____。",
|
| 338 |
+
"A": "利率下限期权的买卖双方需要缴纳保证金",
|
| 339 |
+
"B": "期权的卖方向买方支付市场参考利率低于协定利率下限的差额",
|
| 340 |
+
"C": "期权的卖方向买方支付市场参考利率高于协定利率下限的差额",
|
| 341 |
+
"D": "期权的买方向卖方支付市场参考利率低于协定利率下限的差额",
|
| 342 |
+
"answer": "B"
|
| 343 |
+
},
|
| 344 |
+
{
|
| 345 |
+
"id": "futures_practitioner_qualification_certificate_38",
|
| 346 |
+
"question": "下列关于外汇掉期的说法，正确的是____。",
|
| 347 |
+
"A": "交易双方约定在两个不同的起息日以约定的汇率进行方向相反的两次货币交换",
|
| 348 |
+
"B": "交易双方在同一交易日买入和卖出数量近似相等的货币",
|
| 349 |
+
"C": "交易双方需支付换入货币的利息",
|
| 350 |
+
"D": "交易双方在未来某一时刻按商定的汇率买卖一定金额的某种外汇",
|
| 351 |
+
"answer": "A"
|
| 352 |
+
}
|
| 353 |
+
]
|