[
 {
  "id": "management_accounting_0",
  "question": "管理会计与财务会计有何不同____。",
  "A": "信息对象不同",
  "B": "信息处理方法不同",
  "C": "信息使用目的不同",
  "D": "信息来源不同",
  "answer": "C"
 },
 {
  "id": "management_accounting_1",
  "question": "下列交易或事项形成的负债中，其计税基础不等于账面价值的是____。",
  "A": "企业因销售商品提供售后服务等原因于当期确认了100万元的预计负债",
  "B": "企业为关联方提供债务担保确认了预计负债1000万元",
  "C": "企业当期确认应支付职工薪酬1000万元，尚未支付。按照税法规定，该企业可以于当期税前扣除的部分为800万元",
  "D": "税法规定的收入确认时点与会计准则一致，会计上确认预收账款500万元",
  "answer": "A"
 },
 {
  "id": "management_accounting_2",
  "question": "目前我国《公司法》规定，股份有限公司注册资本的最低限额为人民币____。",
  "A": "5000万元",
  "B": "3000万元",
  "C": "1000万元",
  "D": "500万元",
  "answer": "D"
 },
 {
  "id": "management_accounting_3",
  "question": "变动成本法的计算公式是什么____。",
  "A": "变动成本=固定成本+可变成本",
  "B": "变动成本=可变成本×产量",
  "C": "变动成本率=变动成本÷产量",
  "D": "变动成本率=可变成本÷产量",
  "answer": "D"
 },
 {
  "id": "management_accounting_4",
  "question": "以下有关分部报告的叙述中，错误的是____。",
  "A": "分部报告通常作为财务报告的组成部分予以披露",
  "B": "主要分部报告可以采用业务分部报告或地区分部报告的形式",
  "C": "分部信息与企业财务报表总额不需要衔接",
  "D": "分部负债信息不包括与企业整体相关的递延所得税负债",
  "answer": "C"
 },
 {
  "id": "management_accounting_5",
  "question": "下列有关中期财务报告的表述中，正确的是____。",
  "A": "中期财务报告的附注应当以本中期期间为基础编制",
  "B": "中期会计计量应当以年初至本中期期末为基础进行",
  "C": "中期财务报告的附注需重复披露上年度财务报告中已经披露的信息",
  "D": "中期财务报告的附注应披露分部的所有信息",
  "answer": "B"
 },
 {
  "id": "management_accounting_6",
  "question": "承租人对融资租入的资产采用公允价值作为入账价值的，分摊未确认融资费用所采用的分摊率是____。",
  "A": "银行同期贷款利率",
  "B": "租赁合同中规定的利率",
  "C": "出租人出租资产的无风险利率",
  "D": "使最低租赁付款额的现值与租赁资产公允价值相等的折现率",
  "answer": "D"
 },
 {
  "id": "management_accounting_7",
  "question": "同一控制下企业合并进行过程中发生的各项直接相关费用，一般应于发生时计入____。",
  "A": "合并成本",
  "B": "管理费用",
  "C": "财务费用",
  "D": "资本公积",
  "answer": "B"
 },
 {
  "id": "management_accounting_8",
  "question": "成本管理的主要任务是什么____。",
  "A": "确定产品的售价",
  "B": "控制企业的成本水平",
  "C": "分析企业的盈利能力",
  "D": "评估企业的市场占有率",
  "answer": "B"
 },
 {
  "id": "management_accounting_9",
  "question": "下列不属于上市公司披露信息的内容是____。",
  "A": "上市公告书",
  "B": "招股说明书",
  "C": "年度报告",
  "D": "公司管理办法",
  "answer": "D"
 },
 {
  "id": "management_accounting_10",
  "question": "以多次交换实现企业合并的交易，其合并成本应该是____。",
  "A": "购买日的历史成本",
  "B": "购买日支付的非货币性资产的公允价值",
  "C": "购买日支付的非货币性资产的账面价值",
  "D": "每一购买日单项交易成本之和",
  "answer": "D"
 },
 {
  "id": "management_accounting_11",
  "question": "在合并会计报表中，下列关于抵销分录表述正确的是____。",
  "A": "抵销分录有时也用于编制个别会计报表",
  "B": "抵销分录可以记入账簿",
  "C": "编制抵销分录是为了将母公司个别会计报表各项目汇总",
  "D": "编制抵销分录是用来抵销集团内部经济业务对个别报表的影响",
  "answer": "D"
 },
 {
  "id": "management_accounting_12",
  "question": "在连续编制合并财务报表的情况下，由于上年坏账准备抵销而应调整“未分配利润——年初”项目的金额为____。",
  "A": "上年度应收账款计提的坏账准备的数额",
  "B": "本年度应收账款计提的坏账准备的数额",
  "C": "上年度抵销的内部应收账款计提的坏账准备的数额",
  "D": "本年度内部应收账款计提的坏账准备的数额",
  "answer": "C"
 },
 {
  "id": "management_accounting_13",
  "question": "企业内部集团交易的固定资产，到期报废清理期间需要抵销的内容是____。",
  "A": "上期多计提的折旧费用",
  "B": "上期少计提的折旧费用",
  "C": "本期多计提的折旧费用",
  "D": "下期少计提的折旧费用",
  "answer": "C"
 },
 {
  "id": "management_accounting_14",
  "question": "母公司在编制合并现金流量表时，下列各项中，会引起筹资活动现金流量增减变动的是____。",
  "A": "子公司依法减资支付给少数股东的现金",
  "B": "子公司购买少数股东的固定资产支付的现金",
  "C": "子公司向少数股东出售无形资产收到的现金",
  "D": "子公司购买少数股东发行的债券支付的现金",
  "answer": "A"
 },
 {
  "id": "management_accounting_15",
  "question": "企业的成本性态包括哪些类型____。",
  "A": "固定成本和可变成本",
  "B": "直接成本和间接成本",
  "C": "竞争性成本和非竞争性成本",
  "D": "行政费用和销售费用",
  "answer": "A"
 },
 {
  "id": "management_accounting_16",
  "question": "变动成本法的核算对象是什么____。",
  "A": "固定成本",
  "B": "可变成本",
  "C": "直接成本",
  "D": "间接成本",
  "answer": "B"
 },
 {
  "id": "management_accounting_17",
  "question": "下列各项中，应在现金流量表“投资活动产生的现金流量”中反映的是____。",
  "A": "以经营租赁方式租出固定资产所收到的现金",
  "B": "出售固定资产所收到的现金",
  "C": "以经营租赁方式租入固定资产所支付的租金",
  "D": "以融资租赁方式租入固定资产所支付的租金",
  "answer": "B"
 },
 {
  "id": "management_accounting_18",
  "question": "变动成本法的局限性包括哪些方面____。",
  "A": "忽略固定成本的影响",
  "B": "计算复杂度高",
  "C": "不能适用于批量生产",
  "D": "无法反映企业的成本结构",
  "answer": "A"
 },
 {
  "id": "management_accounting_19",
  "question": "什么是本-量-利分析____。",
  "A": "一种成本核算方法",
  "B": "一种投资决策方法",
  "C": "一种经营决策方法",
  "D": "一种会计报表分析方法",
  "answer": "C"
 },
 {
  "id": "management_accounting_20",
  "question": "在非同一控制下，合并成本小于所获可辨认净资产公允价值的差额，应该记入的账户是____。",
  "A": "管理费用—购置成本",
  "B": "无形资产—商誉",
  "C": "营业外收入",
  "D": "营业外支出",
  "answer": "C"
 },
 {
  "id": "management_accounting_21",
  "question": "根据我国会计准则的规定，下列资产负债表项目中应采用发生日即期汇率折算的是____。",
  "A": "固定资产",
  "B": "应付账款",
  "C": "无形资产",
  "D": "实收资本",
  "answer": "D"
 },
 {
  "id": "management_accounting_22",
  "question": "我国中期财务报告编制的理论基础应侧重于____。",
  "A": "独立观",
  "B": "业主观",
  "C": "实体观",
  "D": "一体观",
  "answer": "A"
 },
 {
  "id": "management_accounting_23",
  "question": "在经营租赁中，对承租人支付初始直接费用的会计处理，下列说法正确的是____。",
  "A": "直接计入当期损益",
  "B": "直接计入相关资产成本",
  "C": "在租赁期内按直线法分摊计入相关资产成本或当期损益",
  "D": "在租赁期按租金支付比例分摊计入相关资产成本或当期损益",
  "answer": "A"
 },
 {
  "id": "management_accounting_24",
  "question": "衍生金融工具确认为交易性金融资产时，其采用的计量属性是____。",
  "A": "可变现净值",
  "B": "公允价值",
  "C": "现值",
  "D": "历史成本",
  "answer": "B"
 },
 {
  "id": "management_accounting_25",
  "question": "下列各项中，属于同一控制下企业合并会计处理特点的是____。",
  "A": "合并中可能产生商誉",
  "B": "合并费用计入合并成本",
  "C": "被合并企业净资产按账面价值入账",
  "D": "合并方付出的非现金资产以公允价值计价",
  "answer": "C"
 },
 {
  "id": "management_accounting_26",
  "question": "根据我国会计准则的有关规定，确定合并范围的主要依据是母公司与被投资单位之间的____。",
  "A": "关联关系",
  "B": "控制关系",
  "C": "购买关系",
  "D": "管理关系",
  "answer": "B"
 },
 {
  "id": "management_accounting_27",
  "question": "下列清算财产作价的方法中，适用于清算企业的整体财产或某些特殊资产的是____。",
  "A": "收益现值法",
  "B": "重估价值法",
  "C": "变现收入法",
  "D": "账面价值法",
  "answer": "A"
 },
 {
  "id": "management_accounting_28",
  "question": "企业破产清算时，编制的清算财务报表不包括____。",
  "A": "清算损益表",
  "B": "清算资产负债表",
  "C": "债务清偿表",
  "D": "清算现金流量表",
  "answer": "D"
 }
]