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第五节 会计机构和会计人员★ 四、会计专业职务与会计专业技术资格 （一）会计专业职务——区分会计人员从事业务工作的技术等级。 会计专业职务分为高级会计师（高级职务）、会计师（中级职务）、助理会计师、会计员（初......
第 三 章 会计等式与复式记账 第二节 复式记账 （五）会计账户的对应关系和会计分录 1.会计账户的对应关系 对每项经济业务记录所形成的这种“借”记账户和“贷”记账户之间的联系，称为账户的对应关系......
第一章 总 论 第四节 会计信息质量要求及惯例 一、会计信息质量要求 可靠性、相关性、明晰性和可比性是会计信息的首要质量要求，是企业财务报告中所提供会计信息应具备的基本质量特征；实质重于形式、重要性、谨慎性和及时性是......
融资模式林林种种，分类标准不一，随着金融业的逐步开放，会有更多的创新融资方式出现。以下是对中国企业接触得比较多的非主流融资方式的描述。 第一式：发行债券 债券是企业直接向社会筹措资金时，向投资者发行，承诺按既定利率支付利息并按约定条件偿还本金的债权债务凭证。......
Presentation and Reporting: When appropriate, firms have the responsibility to include otherinformation not necessarily covered by the Standards in a GIPS-compliantpresentation. （1）2010 version newly requires that firms present information about thehistorical variability of composite and benchmark returns. For periods endingon or after 1 Jan 2011, firms must present, as of ......
2014年上半年重庆会计从业资格无纸化考试备考已经开始，小编整理了各章节知识点，希望通过考前的日积月累，帮助大家巩固知识点，顺利取得会计证书！ 第二章 会计电算化工作环境 一、计算机系统概述 计算机系统由硬件系统和软件......
51 . Financial leverage magnifies: A) earnings per share variability. B) taxes. C) operating income variability. 52 .An example of a primary source of liquidity is: A) using trade credit from vendors. B) filing for bankruptcy. C) renegotiating debt agreements. 53 . A $100 par, 8% preferred stock is currently selling for $80. What is the cost of preferred equity? A) 10.0%. B) 10......
2014年上半年四川会计从业资格无纸化考试备考已经开始，小编整理了各章节知识点，希望通过考前的日积月累，帮助大家巩固知识点，顺利取得会计证书！ 第一章 会计法律制度 第三节 会计核算 四、财务会计报告 （一）......
46 . Which of the following statements is least accurate regarding the marginal cost of capitals role in determining the net present value (NPV) of a project? A) Projects for which the present value of the after-tax cash inflows is greater than the present value of the after-tax cash outflows should be undertaken by the firm. B) The NPVs of potential projects of above-average r......
2014年上半年四川会计从业资格无纸化考试备考已经开始，小编整理了各章节知识点，希望通过考前的日积月累，帮助大家巩固知识点，顺利取得会计证书！ 第二章 会计要素与会计科目 第一节 会计要素 一、会计要素的确认 ......
41 . A firm has $3 million in outstanding 10-year bonds, with a fixed rate of 8% (assume annual payments). The bonds trade at a price of $92 per $100 par in the open market. The firms marginal tax rate is 35%. What is the after-tax component cost of debt to be used in the weighted average cost of capital (WACC) calculations? A) 9.26%. B) 6.02%. C) 5.40%. 42 . Genoa Corp. is est......
36 . Which of the following steps is least likely to be an administrative step in the capital budgeting process? A) Conducting a post-audit to identify errors in the forecasting process. B) Arranging financing for capital projects. C) Forecasting cash flows and analyzing project profitability. 37 . A periodic payment to shareholders in the form of additional shares of stock ins......
31 . The cost of preferred stock is equal to the preferred stock dividend: A) divided by its par value. B) divided by the market price. C) multiplied by the market price. 32 . The audit committee of a companys Board of Directors is most likely to act in the interests of shareholders when: A) a company officer other than the CEO controls the audit budget. B) a reliable communica......
第二章 会计电算化工作环境 第一节 计算机一般知识 一、计算机的产生和发展 二、计算机的特点 三、计算机的分类 四、计算机的性能指标 五、计算机的主要应用：......
银行汇票结算的基本规定都有哪几个方面呢？ （1）银行汇票的签发和解付。银行汇票的签发和解付，只能由中国人民银行和商业银行参加全国联行往来的银行机构办理。跨系统银行签发的转账银行汇票的解付，应通过同城票据交换将银行汇票和解讫通知提交同城的有关银行审核支付后抵用......
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