会计、审计全真模拟试题(一)（Accounting and auditing practice test (a)）.doc

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会计、审计全真模拟试题(一)（Accounting and auditing practice test (a)）.doc

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会计、审计全真模拟试题(一)（Accounting and auditing practice test (a)）

会计、审计全真模拟试题(一)（Accounting and auditing practice test (a)） First, fill in the blanks (0.5 points per subject, 10 questions, total 5 points) 1., Chinas enterprise accounting standards stipulates that the form of income statement. 2. according to the voucher register the general ledger accounting procedure is. 3. normally considered as a normal speed ratio is%. 4. at present, the accounting of all enterprises and administrative institutions in China must be carried out in accordance with the law. 5. the accounting records formed in those years shall be kept in custody by the accounting institution for the year after the end of the fiscal year. 6., the essential characteristics of audit supervision are. 7., the main body of the implementation of arbitrary audit. 8., the best objective of financial management is. 9., credit cooperatives teller system business is divided into. 10., banks can according to business conditions, such as provision. Two, individual choice questions (1 points per subject, a total of 25 questions, total 25 points) 1. a companys debt to owner equity ratio was 1 at the beginning of 2009. If the company plans to have an equity interest of $50 million at the end of the year and increase the amount of capital invested by the creditor by 5 percentage points to the protection of the owners equity, the companys debt to equity ratio at the end of 2009 will be (. A.48.72% B.48.78% C.50.00% D.51.22% 2., the average assets of an enterprise in 2009 amounted to 40 million yuan, net operating income of 14 million yuan, net profit of 2 million 240 thousand yuan, the average asset liability ratio was 60%, then the companys return on assets was (). A.5.6% B.9.3% C.16% D.14% 3. in the Du Pont analysis system, if the other cases are the same, the following statement is wrong. A. equity multiplier is big, financial risk is big, B. equity multiplier is large, equity net interest rate is large C. equity multiplier is equal to the reciprocal of the asset equity ratio, D