军队文职会计学试题免费下载_军队文职考试

2020年军队文职招聘考试会计学：试题模拟第一套答案13-解放军文职人员招聘-军队文职考试-红师教育

发布时间：2019-05-29 22:44:17试题点评：实验班模拟试题（一）综合题第2题第（4）问、经典题解P375第二题综合题第4问、应试指南P477第9题、梦想成真全真模拟试题P32第3题、梦想成真全真模拟试题P84第2题第（4）问是对这一知识点的考查。五、英文附加题（本题型共1题，共10分。答案中的金额单位以元表示，有小数的，保留两位小数，两位小数后四舍五入。用英文在答题卷上解答，答在试题卷上无效）。Company A is a listed company located in P. R. China. On January 1， 20 X 4， Company A signed two share-based payment arrangements as follow：（a）The company granted 100 cash share appreciation rights （SARs） to each of its 300 senior management employees， conditional upon the employees remaining in the company s employ for the next three years. The cash share appreciation rights provided the employees with the right to receive， at the date the rights were exercised， cash equal to the appreciation in the company s share price since the grant date. On December 31， 20 X 6， all SARs held by the remaining employees vested. They could be exercised during 20 X 7 and 20 X 8. The fair value and the intrinsic value （which equals the cash paid out） of SARs are shown below.Management estimated， on the grant date， that 20% of the employees would leave evenly during the three-year period. During 20 X 4， 22 employees left the company and management predicted the same level of departure for the next two years. During 20 X 5， 20 employees left and management estimated that a further 15 employees would leave during year 3. Only 10 employees left during 20 X 6. At the end of 20 X 7， 110 employees exercised their SARs， another 138 employees exercised their SARs on December 12， 20 X 8.（b）The company made an award of 1000 share options to each of its 100 employees working in the sales department. The share option would vest at the end of 20 X 6， provided that the employees remained in the employ of the company till the date of vest， and provided that the company s earnings per share （EPS） increased by at least an average of 10% over the three-year period. The exercise price of each option was ￥15， but it would drop ；to ￥10 if EPS increased by an average of 15% or more.On the grant date， the company estimated that the fair value of the share option was ￥25 per option if the exercise price was ￥15； ￥30 if the exercise price was ￥10.In the year ended December 31， 20 X 4， the company s EPS increased by 16% and the management forecasted similar growth for the next two years. However， during 20 X 5， EPS increased by just 12% resulting in an average for the two-year period of 14%. Therefore， the management expected that EPS would continue to increase at 14% for 20 X 6. In the year 20 X 6， EPS of the company increased by 17% resulting in an average for the three-year period of 15%.During 20 X 4， 10 employees left the company and the management predicted that a total of 35 employees would leave by the end of 20 X 6. 15 employees departed during 20 X 5， and hence 60 employees were expected to remain. By the end of 20 X 6， a further 5 employees had left.

2018年军队文职人员招聘考试（会计）综合能力测试题及答案二-解放军文职人员招聘-军队文职考试-红师教育

2018年军队文职人员招聘考试（会计）综合能力测试题及答案二发布时间：2018-01-14 21:44:411). 下列哪种说法是错误的( )。A.未达账项不是错账、漏账B.未达账项只应在银行存款余额调节表中进行调节C.未达账项不能据以进行任何的账务处理D.对未达账项调节后，银行存款日记账账面余额和银行存款对账单余额一定会一致正确答案：D

2018年军队文职人员招聘考试（会计）综合能力测试题及答案一-解放军文职人员招聘-军队文职考试-红师教育

2018年军队文职人员招聘考试（会计）综合能力测试题及答案一发布时间：2018-01-16 22:09:211). 下列各项中，不属于融资租赁租金构成项目的是( )。A.租赁设备维护费B.租赁期间利息C.租赁手续费D.租赁设备的价款正确答案：A答案解析：采用融资租赁时，在租赁期内，出租人一般不提供维修和保养设备方面的服务，由承租人自己承担，所以租赁设备维护费不属于融资租赁租金构成项目。