《2006年初级审计师考试审计专业相关知识真题word版.doc》由会员分享，可在线阅读，更多相关《2006年初级审计师考试审计专业相关知识真题word版.doc（30页珍藏版）》请在三一文库上搜索。
1、2006年初级审计师考试审计专业相关知识真题word版Review: the 2006 primary auditor examination audit professional knowledge examination Zhenti, finishing for candidates to practice, I hope the candidates can master the rules from the examination questions over the years, more confident in the pro forma 2010 auditor examin
2、ation.First, individual choice questionsI have (each of the following four alternative answers, only one is correct. The total of 20 points, 1 points per question).1. in the market economy, the equilibrium price of commodities depends on:A. production costsB. supply and demandC. inflation levelsD. K
3、eyness law2. the actual GDP reflects only changes in actual output, as in actual GDP calculations, the price of products and services is:A. current priceB. constant priceC. equilibrium priceD. planned price3. in the open economy, the aggregate demand can be expressed as:A. total demand = consumption
4、 + investment + government purchase + net exportsB. total demand = consumption + investment + government purchase + total exportC. total demand = consumption + investment + exportD. total demand = consumption + investment + net import4. of the following banks, policy banks are:A. Bank of ChinaB. peo
5、ples Bank of ChinaC. Agricultural Development Bank of ChinaD. ICBC5., the capital movement of the enterprise reflects the process of production and management from the specific angle of monetary quantity:A. physical changesB. value changeC. business changesChanges in D. usage6., when an enterprise u
6、ses short-term sources of funds to meet all temporary liquid assets and a portion of permanent liquid assets, the financing policy adopted by the enterprise is:A. conservative fund-raising policyB. coordinated financing policyC. golden mean financing policyD. proactive financing policy7. economic or
7、der quantity refers to:A. order cost and storage cost and lowest purchasing quantityB. storage costs and out of stock costs and the lowest purchasing volumeC. the sum of insurance costs and shortage costs and the lowest purchasing quantityD. purchasing cost and storage cost and lowest purchasing qua
8、ntity8., the use of net present value method for fixed asset investment decisions, as the discount rate is usually:A. risk-free interest rateB. risk returnC. capital costD. investment yield9., the liquidity ratio of an enterprise is 2, and the quick assets account for 70% of the current assets, and
9、the quick ratio of the enterprise is:A.0.7B.1.3C.1.4D.210. the lessee shall make an accounting of the leased assets as its own assets, and the general principles for the accounting shall be:A. importance principleB. prudence principleC. actual cost principleD. substance over form principle11. the li
10、mited liability company, when new investors to join, if the contribution of new investors to pay more than its share in the registered capital of the shares, the difference shall be credited to the account is:A. surplus reserveB. capital reserveC. paid in capitalD. investment income12., enterprises
11、should withhold personal income tax from employees salaries payable, and the accounting items to be debited are:A. wages payableB. taxes should be paidC. bank depositsD. other payable13., a company in 2005 for the first time ending inventory using cost and net realizable value of the lower valuation
12、. December 31, 2005 inventory of semi-finished products, the actual cost of 800 thousand yuan,It is expected that further processing to completion will cost 320 thousand yuan, with an estimated sales cost and tax of 160 thousand yuan. After processing, the product is expected to sell at 1 million 20
13、0 thousand yuan (excluding VAT). In December 31, 2005, the provision for value reduction of self made semi-finished products in the inventory was:A.8 yuanB.0C.32 yuanD.72 yuan14. an enterprise workshop production of a product is only a product, the cost of production? a account at the beginning of A
14、ugust amounted to 200 thousand yuan, in August for the production of a product of direct material costs 800 thousand yuan, the direct labor costs 500 thousand yuan, the workshop manufacturing costs 200 thousand yuan, business administration costs 100 thousand yuan, August. Turn a completed product c
15、ost is 1 million 400 thousand yuan, the production cost of a product? at the end of 8 the balance of accounts:A.10 yuanB.20 yuanC.30 yuanD.40 yuan15. enterprises in January 1, 2004 to pay 6 million yuan in bank deposits, access to 30% of the shares of B enterprises, and the use of equity law to calc
16、ulate long-term equity investments. B enterprises in 2004 net profit of 3 million 500 thousand yuan, in April 2005 announced the distribution of cash dividends 2 million 800 thousand yuan. When the enterprise announces the distribution of cash dividends, the correct handling of the enterprise is:A.
17、confirms the return on investment of $1 million 50 thousandB. confirms the return on investment of $840 thousandC. offset long-term equity investment 840 thousand yuanD. increased long-term equity investment 1 million 50 thousand yuan16. provincial power belongs to the state treasury:A. Provincial P
18、eoples GovernmentB. Provincial Peoples government financial departmentC. Provincial Peoples CongressD. provincial branches of the peoples Bank of China17., under the tax sharing system, the fixed income of the central government is:?A. excise taxB. value-added taxC. deed taxD. sales tax18. unless ot
19、herwise stipulated by laws or administrative regulations, the minimum amount of registered capital of a limited liability company shall be rmb:A.1 yuanB.3 yuanC.5 yuanD.30 yuan19. when the auditors concerned impose a fine of a sum of more than a certain amount on the persons who have direct responsi
20、bility for violating the states financial revenues and expenditures, they shall inform the responsible persons that they have the right to request a hearing. The amount is:A.1000 yuanB.2000 yuanC.3000 yuanD.5000 yuan20. in the following statement on the issue and transfer of shares of Limited by Sha
21、re Ltd, what is wrong is that:A. companys shares held by the promoters shall not be transferred for 1 years from the date of establishment of the companyB. shares held by directors and supervisors of the company shall not be transferred during the term of officeC. company may acquire shares of the c
22、ompany for the purpose of rewarding the shares to the employees of the companyD. shares are issued at a price not below parTwo, multiple-choice questionsI have (each of the following five alternative answers, of which at least two are correct, all to get out. Multiple or wrong not score, dont pour p
23、oints. In the absence of multiple choice and wrong cases, the election of a score of 0.5. The total of 20 points, 2 points per question).21., personal belongings in the consumption characteristics of:A. non exclusiveB. non competitiveC. competitiveD. exclusivityE. regeneration22., according to the o
24、bject of Taxation, the tax is divided into:A. central taxB. property taxC. central and local share taxD. income taxE. turnover tax23., shorten the cash cycle days,The means to increase cash turnover are:A. accelerated collectionB. accelerates paymentsC. reasonable postponement of paymentD. reasonabl
25、e deferred paymentE. reasonable arrangements for cash receipts and disbursements, prompting cash receipts and expenditure synchronization24., in the cost and cost management, enterprises should strictly draw on the limits of the cost:A. the limits of capital expenditure and income expenditureB. cost
26、 limits for each accounting periodC. cost limits for various productsD. the boundary between historical cost and target costE. is included in the product cost and expense and not included in the product cost and expense limits25., when the enterprise carries on the sales forecast, may adopt the meth
27、od to have:A. simple mean methodB. weighted average methodC. ratio analysisD. exponential smoothingE. regression analysis26. when accounting for the interest expenses arising from the issue of installment interest bonds, the accounting items may be debited:A. financial expensesB. interest payableC.
28、payable bonds? Discount on bonds?D. under constructionE. payable bonds? Accrued interest?27. after the enterprise has confirmed the income, and when the sale returns, the items that may need to be adjusted are:A. sales revenueB. sales costsC. accounts receivableD. production costsThe amount of E.28.
29、 the method of allocating the auxiliary production costs among the beneficiaries:A. equivalent units methodB. one time interactive allocation methodC. plan cost allocation methodD. algebra assignment methodE. direct allocation method29. in calculating the taxable income of enterprise income tax, the
30、 amount deducted from the total amount of income may be deducted according to the prescribed scope and standards:A. interest expense on borrowingsB. wages and salariesC. expenditure on the construction of fixed assetsD. business entertainmentE. donation expenditure30. in the following particulars, t
31、he items to be recorded in the bill of exchange shall be:A. payer nameB. payee nameC. place of issueD. drawer signatureE. reason for issueThree, mixed choice questionsI have (each of the following five alternative answers, including one or more correctly, all selected for score. The correct answers
32、are elected or wrong election, the election did not score, do not pour points. The total of 20 points, 2 points per question).31. an index describing inflation:A. consumer price indexB. wholesale price indexC. NASDAQ indexD. stock price indexE. gross national product index32., adjusting the rediscou
33、nt rate is an important policy signal for the monetary authorities to give the banking community and the public, raising the rediscount rate means the monetary authorities want to:A. expanding money supplyB. reduces money supplyC. commercial banks raise interest ratesD. keeps the money supply unchan
34、gedE. commercial bank lowers interest rates33. any of the following is an annuity:A. fixed payment of a fixed amount of preferred stock dividendsB. equal rent payable per installmentC. interest paid on a loan in the form of principal and interest paymentsFor each deposit money in savings bonds D.E.
35、pension paid in equal installments34. among the following financing methods, they are long-term financing methods:A. business creditB. financial leasingC. receivables financingD. inventory collateral financingE. bond financing35. the financial ratios that measure the efficiency of an enterprises ass
36、et management are:A. total asset returnB.Accounts receivable turnoverC. inventory turnoverD. asset liability ratioE. owner equity ratio36. when the exchange rate of the dollar against the RMB rises from 1 to 8 to 1: 81, the US dollar account that enables the enterprise to obtain exchange proceeds:A.
37、 bank depositsB. prepaymentsC. accounts receivableD. accounts receivableE. accounts payable37. when the following items are filled in the balance sheet, it is necessary to deduct the items for impairment of the corresponding assets:A. short-term investmentsB. under constructionC. inventoryD. long te
38、rm debt investmentE. net fixed assets38. the following personnel of a listed company shall ensure that the information disclosed by the listed company is true, accurate and complete:A. directorsB. SupervisorC. senior managementD. controlling shareholderE. actual controller39. in the constitution of
39、the following crimes, the subjective aspect is the crime:A. huge amount of property unidentified sourcesB. officials of state organs sign and fulfill the crime of dereliction of dutyThe crime of dividing the state-owned assets C.D. abuse of authorityE. dereliction of dutyFour 、 judgment questions(on
40、e right 1; one wrong buckle 1 points, the score is not the answer button until the end; not score, do not pour points. The total of 10 points, 1 points per question).40. in the Seclusion in the economy, GDP and GNP are equal. ()41. Keynes macroeconomics thinks, full employment is those who have labo
41、r capacity one hundred percent obtain employment. ()42., financial risk can be divided into systemic financial risk and non systemic financial risk, and the economic entity can control systemic financial risk through its own efforts. ()43., if the net present value of an investment project is greate
42、r than 0, then its profit index must be greater than 1. ()44. cash budget is one of the contents of enterprise financial plan. ()45., in the case of constant return on assets, the higher the debt ratio, the lower the rate of return on the asset. ()46. in the form of a wholly state-owned company, inv
43、ested by the owners all the funds credited paid up capital subject, not capital premium, after additional investment, should also will invest all of the funds credited paid up capital subject, does not need to determine the capital premium. ()47. consignment of goods, will be entrusted to the goods
44、is issued, the risks and rewards of ownership are not transferred to the trustee, the trustee will sell only when the goods sold and delivered consignment payment, we can consider the risks and rewards of ownership have been transferred, can confirm the income. ()48. the financial departments of the
45、 local peoples governments at or above the county level shall prepare the draft accounts at the same level and submit them to the government at the corresponding level for approval and shall be submitted to the Standing Committee of the peoples Congress at the corresponding level for examination and
46、 approval. ()49. if an organization entrusted by an administrative organ infringes upon the legitimate rights and interests of citizens when exercising its entrusted administrative power, thereby causing damages, the entrusted administrative organ and the entrusted organization shall be jointly and severally liable for the damage. ()Five, comprehensive analysis questionsThere are 3 cases, 10 points for each case, and 30 points. Each case includes 5 items, each class 2 points. Each class has one or more correct answers, mu