在复利计息、到期一次还本的条件下,债券票面利率与到期收益率不一致的情况有(　　)。(第六章　债券、股票价值评估) A.债券平价发行,每年付息一次 B.债券平价发行,每半年付息一次 C.债券溢价发行,每年付息一次 D.债券折价发行,每年付息一次

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• 1某企业准备发行三年期企业债券,每半年付息一次,票面年利率6%,面值1000元,平价发行。以下关于该债券的说法中

  某企业准备发行三年期企业债券,每半年付息一次,票面年利率6%,面值1000元,平价发行。以下关于该债券的说法中,正确的有(　　)。(第六章　债券、股票价值评估)

  A.该债券的每个计息周期利率为3%

  B.该债券的年有效到期收益率是6.09%

  C.该债券的报价利率是6%

  D.由于平价发行,该债券的报价利率与必要报酬率相等

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• 2下列各项中，不属于增量预算法的基本假定的是( )。 A.以现有业务活动及其开支水平为基础确定预算数 B.结合

  下列各项中，不属于增量预算法的基本假定的是( )。

  A.以现有业务活动及其开支水平为基础确定预算数

  B.结合预算期业务量水平对原有费用项目进行调整

  C.原有的各项开支都是合理的

  D.现有的业务活动是合理的

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• 3在下列各项中，不属于滚动预算方法的滚动方式是( )。 A.逐年滚动方式 B.逐季滚动方式 C.逐月滚动方式 D.

  在下列各项中，不属于滚动预算方法的滚动方式是( )。

  A.逐年滚动方式

  B.逐季滚动方式

  C.逐月滚动方式

  D.混合滚动方式

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• 4下列人员中，不属于内幕信息知情人员的是( )。(第七章 证券法律制度) A.发行股票或者公司债券的公司副经理

  下列人员中，不属于内幕信息知情人员的是( )。(第七章 证券法律制度)

  A.发行股票或者公司债券的公司副经理

  B.持有公司5%以上股份的股东

  C.证券监督管理机构工作人员

  D.发行股票或者公司债券公司的客户企业董事长

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• 5A公司有关投资业务资料如下：2016年1月1日，A公司对B公司投资，取得B公司60%的股权，初始投资成本为46 500万元。201

  A公司有关投资业务资料如下：2016年1月1日，A公司对B公司投资，取得B公司60%的股权，初始投资成本为46 500万元。2018年6月30日，A公司将对B公司50%的股权出售给某企业，出售取得价款41 000万元。2016年1月1日至2018年6月30日B公司实现净利润2 000万元，B公司其他综合收益增加1 500万元，假定B公司一直未进行利润分配。在出售50%的股权后，A公司对B公司的持股比例为10%。假定对B公司不具有控制、共同控制和重大影响，应将其作为金融资产核算，在丧失控制权之日由成本法转为金融资产核算。2018年6月30日剩余10%股权的公允价值为8 200万元，不考虑所得税影响。A公司在丧失控制权日影响利润表投资收益的金额是( )万元。

  A.2 250

  B.450

  C.2 700

  D.4 200

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• 6甲公司20×7年初取得乙公司10%的股权，划分为交易性金融资产核算。20×8年5月，甲公司又从母公司A手中取得乙公

  甲公司20×7年初取得乙公司10%的股权，划分为交易性金融资产核算。20×8年5月，甲公司又从母公司A手中取得乙公司50%的股权，对乙公司实现控制。第一次投资支付银行存款300万元，当日乙公司可辨认净资产公允价值为2 800万元，所有者权益账面价值为2 500万元;20×7年底交易性金融资产未发生公允价值变动;第二次投资时支付银行存款1 700万元，当日乙公司可辨认净资产公允价值为3 500万元，所有者权益账面价值为3 300万元，取得控制权日原投资的公允价值为350万元。假定不考虑其他因素，已知该项交易不属于一揽子交易。则增资时影响甲公司资本公积的金额为( )万元。

  A.70

  B.-70

  C.-20

  D.20

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• 7 (a) Which of these is an example of an ‘internal check’? A Adherence to internal policies B Com

   (a) Which of these is an example of an ‘internal check’?

  A Adherence to internal policies

  B Completeness of the accounting records

  C Safeguarding of assets

  D Use of control totals

  (b) Categorise each of these statements as relating to the work of either internal or external audit:

  (i) Work relates to the financial statements, and the financial records that underlie them

  (ii) Designed to add value and improve an organisation's operations

  (iii) Enables an opinion to be expressed on the financial statements

  (iv) Report is to those charged with governance

  (v) Work relates to the operations of the organisation

  (vi) Independent of the company and its management

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• 8(a) The external auditor should design audit procedures to have a reasonable expectation of detectin

  (a) The external auditor should design audit procedures to have a reasonable expectation of detecting fraud. Everything else is the responsibility of the directors.

  Which two of the following are advantages of computerised accounting systems over manual systems?

  A The risk of errors is eradicated

  B Processing is faster

  C Corrections can be made quicker

  D Information is less accessible

  (b) A is a program that deals with a particular part of the accounting system. Which word fills in the blank above?

  A Spreadsheet

  B Database

  C Module

  (c) Is the following statement about databases true or false?

  A database does not need updating once it has been set up.

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• 9 (a) Which two of the following are examples of physical access controls? A Door locks B Automatic

   (a) Which two of the following are examples of physical access controls?

  A Door locks

  B Automatic system back ups

  C Intruder alarms

  D Authorisation of purchases

  E Physical inspection of inventory

  (b) Check digits, control totals and limit checks are examples of which type of control?

  A Output control

  B Processing control

  C Input control

  (c) ________ controls help an organisation recover in the event of a disaster.Which word fills in the blank above?

  A Integrity

  B Contingency

  C Security

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• 10 (a) Stella is an external auditor who has observed some cash transactions that don't have any suppo

   (a) Stella is an external auditor who has observed some cash transactions that don't have any supporting documentation. Upon further investigation she discovered that these payments are made into bank accounts of the Finance Director's family. She discusses this with the audit manager and they jointly decide not to take any further action.James is also an external auditor and has discovered a fraud at one of his clients and has decided he will make a report to his MLRO. At the same time he decides to inform the financial controller of the client about making the report.

  (i) Which of the following offences has been committed by Stella?

  A Tipping off

  B Failure to report

  C No offence has been committed

  (ii) Which of the following offences has been committed by James?

  A Tipping off

  B Failure to report

  C No offence has been committed

  (b) Elyse is transferring amounts of money from business to business to disguise the fact that the money was originally the proceeds from criminal activity.

  Laura is in the process of banking several small amounts of illegally obtained money with a variety of banks in order to avoid anti-money laundering requirements.

  (i) Which of the following phases of money laundering is being undertaken by Elyse?

  A Placement

  B Layering

  C Integration

  (ii) Which of the following phases of money laundering is being undertaken by Laura?

  A Placement

  B Layering

  C Integration

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