事业单位对财政直接支付方式购置固定资产的账务处理，可能涉及的会计科目有()。
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1 .What is the effect on a US-based company when a foreign competitor’s currencybecomes weaker compared to the US dollar?
A The foreign company will have an advantage in the US market B The foreign company will be disadvantaged in the US market C The fluctuation has no effect on the US company’s sales or cost of goods sold D It is better for the US company when the value of the US dollar strengthens
2 .Solway International is a US-based firm which is due to receive ￡10,000 in 60 days from aUK customer. The current exchange rate is $1.30 per ￡1. Solway has purchased a put optionto sell ￡10,000 in 60 days for $1.25 per ￡1, and has paid a premium of $0.005 per ￡1.If 60 days from now the spot exchange rate is $1.20, what will be the net benefit forSolway International compared to not hedging?
A $0 B $450 C $500 D $550
3 .Teseo Co, a UK-based firm, borrowed $120,000 in dollars and one year later repaid $132,000in dollars. When the loan was taken the exchange rate was $1.50 per ￡1, and when the loanwas repaid the rate was $1.25 per ￡1.What was the effective annual cost of the loan in terms of the pounds sterling receivedand paid by Teseo Co?
A 8.3% income B 10.0% expense C 24.2% expense D 32.0% expense
4 .某企业集团母子公司坏账准备计提比例均为应收账款余额的3％，所得税税率均为25％。上年年末该公司对其子公司内部应收账款余额为4 000万元，本年年末对其子公司内部应收账款余额为6 000万元。该企业本年编制合并财务报表时就上述事项影响“未分配利润——年初”项目和“递延所得税资产”项目的金额分别为（）万元。
A 180，15 B 60，45 C 90，45 D 120，30
5 .事业单位在收到财政补助收入时，应贷记的会计科目是( )。
A 事业收入 B 财政补助收入 C 拨入经费 D 其他收入
7 .Which of the following ratios would be used to evaluate a company’s profitability?
A Current ratio B Inventory turnover ratio C Debt to total assets ratio D Gross margin ratio
8 .Green Co, a financial investment-consulting firm, was engaged by Maple Co to providetechnical support for making investment decisions. Maple, a manufacturer of ceramic tiles,was in the process of buying Bay Co, its main competitor.Green’s financial analyst made an independent detailed analysis of Bay’s averagecollection period to determine which of the following?
A Financing B Return on equity C Liquidity D Operating profitability
9 .Which ONE of the following statements about a company with high operating gearing istrue?
A A change in sales will have a relatively small impact on profits B The company has a relatively high proportion of debt finance C The company will have higher risk and increased potential return D The company will have lower risk and decreased potential return
10 .Coldwell is using the dividend valuation model with a constant growth rate to estimate thevalue of an ordinary share.Which of the following assumptions is Coldwell making?
A The discount rate will grow at a constant rate B Dividends will grow at a rate higher than the cost of equity C The share price will grow at the same rate as the dividend D The share price will grow at the same amount as the dividend
