某公司预算期预计生产产品为1000件，单位产品直接材料单位标准耗用量为8公斤／件，标准价格为5元／公斤，直接材料期初存货为10公斤，期末预计存货为15公斤。企业本期直接材料采购金额为（ ）。
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1 .A company maintains control accounts in its general ledger. The total figure for trade payables extracted from the suppliers’ ledger is USD19,579.The figure does not agree with the balance on the payables ledger control account. Thefollowing errors have been identified:(i) A contra entry of USD5,100 between a customer and a supplier has not been recordedin the general ledger(ii) Discounts received of USD3,110 had been recorded in the general ledger only.What is the correct balance on the payables ledger control account?
A USD11,369 B USD14,479 C USD16,469 D USD21,569
2 .On checking a list of balances of suppliers’ ledger accounts, it is found that the total is USD2,250 more than the balance on the payables ledger control account.Which of the following errors could, by itself, account for this difference?
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3 .A company is preparing its bank reconciliation at 31 December 2015. The following receipts and payments have been entered into the cash account: Date of cash book entry Date entered on bank statement Amount USD Receipts 31 December 2015 2 January 2016 17,432 30 December 2015 31 December 2015 18,243 2 January 2016 31 December 2016 24,241 2 January 2016 4 January 2015 25,489 Payments 28 December 2015 30 December 2015 10,947 31 December 2015 2 January 2016 8,976 6 January 2016 9 January 2016 24,742 5 January 2016 29 December 2015 7,489 What amount will appear on the bank reconciliation as uncleared deposits?
A USD85,405 B USD41,673 C USD35,675 D USD17,432
4 .A company is preparing its bank reconciliation at 31 December 2015. The following receipts and payments have been entered into the cash account: Date of cash book entry Date entered on bank statement Amount USD Receipts 31 December 2015 2 January 2016 17,432 30 December 2015 31 December 2015 18,243 2 January 2016 31 December 2016 24,241 2 January 2016 4 January 2015 25,489 Payments 28 December 2015 30 December 2015 10,947 31 December 2015 2 January 2016 8,976 6 January 2016 9 January 2016 24,742 5 January 2016 29 December 2015 7,489 What amount will appear on the bank reconciliation as unpresented cheques?
A USD8,976 B USD16,474 C USD32,008 D USD52,163
5 .生产预算依据企业设定的存货政策和销售预算中的销售量预测进行编制。预算期生产量等于（ ）。
A 预算期销售量 B 预算期期末产品存货＋预算期销售量 C 预算期期末产品存货－预算期期初产品存货 D 预算期期末产品存货＋预算期销售量－预算期期初产品存货
7 .下列各项中，属于财务预算的是（ ）。
A 销售预算 B 材料采购预算 C 预算现金流量表 D 资本支出预算
8 .某公司的信用政策是每月收回当月销售额的60%货款，下月收回其余的40%货款。该公司预算年度年初应收账款余额为2000万元，若预算年度一月份销售额度为5000万元，则该月份的现金收入预算是（ ）。
A 5000万元 B 4000万元 C 3000万元 D 2000万元
9 .财务战略按资源的配置特征可以分为（ ）。
A 积极扩张型 B 稳健发展型 C 收缩防御型 D 筹资战略 E 投资战略
10 .下列属于成熟期财务战略特征的有（ ）。
A 采用稳健发展型财务战略 B 实施较高的股利分配 C 大量增加权益资本，适度引入债务资本 D 围绕核心业务拓展新的产品和市场 E 关键是实现高增长与资金的匹配，保持可持续发展
