会计专业理会计练题答案
职业技实训
会计专业理会计练题答案
1．销售收入20万元贡献边际率60变动成总额（ A 8 ）万元
2．单价单独变动时会安全边际（ C 方变动 ）
3．列素单独变动时保利点产生影响（ D 销售量 ）
4．某企业月固定成1000元单价10元计划销售量600件欲实现目标利润800元单位变动成（ D 7 ）元
5．标准成制度重点（ B 成差异计算分析 ）
6．生产数量没直接联系批次成正成（ A 调整准备成 ）
7．量利分析前提条件（ A 成性态分析假设 B 相关范玮线性假设 C 变动成法假设 D 产销衡品种结构变假设 ）
8．量利分析基容（ A 保点分析 B 安全性分析 ）
9．安全边际率（ A 安全边际量÷实际销售量 C 安全边际额÷实际销售量额 ）
10．保图知（ C 实际销售量超保点销售量部分安全边际 D 安全边际越盈利面积越 ）
11．贡献边际率计算公式表示（ A 1—变动成率 B 贡献边际销售收入 D 固定成保销售额 ）
12．列项中够时影响保点保利点保净利点素（ A 单位贡献边际 B 贡献边际率 C 固定成总额 ）
13．企业年销售收入2000万元利润300万元预计年度销售收入增加100万元销售利润率保持变目标利润( B 315万元 )
14．长期投资决策评价中属辅助指标( A 投资利润率 )
15．般说计件工资制直接工费属( B 变动成 )
16． 般情况销售量变期末存货量等期初存货量全部成法计算净收益( D 关系 )变动成法计算净收益
17．财务会计中应销售费属列项中（ D 非生产成 ）
18．理会计解释成相关性指（ A 决策反感关系成特性 ）
19．阶梯式混合成称（ A 半固定成 ）
20．全部成分固定成变动成混合成采分类标志( D 成 性态 )
21．历史资料分析法具体应方法中计算结果精确方法（ C 回直线法 ）
22．相关系数r等+1时表明成业务量间关系（ B 完全正相关 ）
23．改变企业生产营力前提采取降低固定成总额措施通常指降低（ B 酌量性固定成 ）
24．单耗相稳定外购零部件成属（ C 技术性变动成 ）
25．列项目中发生期予补偿递延期成（ D 期间成 ）
26．排业务量素影响理会计中反映变动成水指标般指（ B 单位变动成 ）
27．理会计中狭义相关范围指（ B 业务量变动范围 ）
28．应历史资料分析法进行成形态分析时必须首先确定A然计算出B方法时（ C 散步图法 ）
29．某企业进行成形态分析时需混合成进行分解断定：该企业应（ C 步分析程序 ）
30．应高低点法进行成性态分析时选择高点坐标（ A 高业务量 ）
31．列应计入制造成（ A 制造费 ）
32．列应计入期间成（ A 理费 ）
33．列关变动成法描述正确（ C 受业务量增减变动固定变 ）
34．某项决策引起需动金现金承兑汇票价证券等流动资产成（ B 付现成 ）
35．产品销售收入超变动成金额称（ A 边际贡献 ）
36．众公司生产A产品件售价120元件变动成80元固定成总额30000元全年业务量2000件保点销售量（ B 750件 ）
37．根现生产技术水正常生产力效营条件基础制定标准成（ C 正常标准成 ）
38．企业年需部件18000件外购价格件15元该企业现生产车间剩余生产力加工该部件加工成资料：直接材料6元直接工45元 变动制造费3元固定制造费2元A部件应 （ A 制 ）
39．某希连续5年年年末银行取款5000元银行年利率5问第年年初应次存入少钱题（ C 年金现值系数 ）
40．净现值法判断方案否行 ( C 净现值0行 )
41．作客户财富家理财规划师仅帮助客户理财富帮助找适合限度增加财富职业渠道职业（A 职业定位 B 退休计划 C 职业成长 E 更换工作 ）
42．典职业规划理GinsBErgGinsBurgAxElrED AnD HErmA理认影响职业选择素：( A 真实需 C 教育素 D 情感素 E 价值 )
43．职业选择发展程种程起源幼年结束青年时期现实阶段跨青少年中期青年时期包含三（ A 探索阶段 B 具体化阶段 D 实施阶段 ）
44．SupEr理然职业选择专业研究提供理基础着职业选择理发展理渐渐适应形势忽略( B 妇女 C 种族 E 贫穷 )素
45．HollAnD职业象征理建立系列假设基础假设中类( A 现实型钻研型B 艺术型社会型 C 险型传统型 )中种
46．约翰霍伦理建立称生定位概念基础理中生定位解释建立遗传环境需求进行反应生命历史种发展程霍伦理建立假设条件：( A 文化中类：现实型钻研型艺术型社会型险型传统型中种 B 时存着六种相应环境模型：现实型钻研型艺术型社会型险型传统型 C 寻找着锻炼技术力环境表现观点价值承担合理问题角色 D 性环境决定行 )
47．社会认识职业理产生阿尔伯特班杜拉社会认识试图说明文化性遗传天赋社会关系预料生事件影响改变职业选择努力素该理创立者：( B 兰特 D 布朗 E HACkEtt )
48．社会认识职业理假设职业选择发展信念影响通四渠道进行改变( A 成 B 代学 C 社会化 E 生理状态反应 )
49．理会计中狭义相关范围指( B 业务量变动范围 )
50．列项中反映变动成法局限性说法( D 符合传统成观念 )
51．变动成法销售收入减变动成等( D 贡献边际 )
52．果期销售量期增加条件变断定变动成法计算期营业利润( B 定期 )
53．计算保量保利量时关公式分母( A 单位贡献边际 )
54．素变时固定成减少保点( B 降低 )
55．营杠杆系数等1 说明( A 固定成等0 )
56．已知年利润10万元年营杠杆系数14销售量变动率15年利润预测数( C 121万 )
57．理会计中单方案决策称( A 接受拒绝方案决策 )
58．列项中属关成( A 沉没成 )
59．现代企业会计分两分支财务会计二（ B 理会计 ）
60．排业务量素影响理会计中反映变动成水指标般指（ C 变动成率 ）
61．应高低点法进行成性态分析时选择高点坐标（ B 高业务量高成 ）
62．变动成法产品成包括（ C 变动成 ）
63．成核算目标分类( A 质量成 C 责成 D 业务成 )
64．固定成具特征( A 固定成总额变性 B 单位固定成反例变动性 )
65．变动成具特征( D 变动成总额正例变动性 E 单位变动成变性 )
66．列成项目中()酌量性固定成（ A 新产品开发费 D 广告费 E 职工培训费 ）
67．成性态分析终全部成区分( A 固定成 B 变动成 )
68．成性态分析方法( A 直接分析法 B 历史资料分析法 C 高低点法 D 散布图法 E 技术测定法 )
69．国列成项目中属固定成( A 均年限法计提折旧费 B 保险费 C 广告费 )
70．属半变动成( A电话费 B 煤气费 C 水电费 )
71．历史资料分析法具体包括方法（ A高低点法 B 散布图法 C 回直线法 ）
72．相关范围保持变（ B 单位变动成 C 固定成总额 ）
73．列项中属未成（ C 标准成 D 预算成 ）
74．相关范围存成性态具特点（ A 相性 B 暂时性 C 转化性 ）
75．应回直线法时相关系数复合条件时继续计算回系数（C r+1 D r→+1 ）
76．列项中般应纳入变动成（ A 直接材料 C 单独核算包装材料 D 产量法计提折旧 ）
77．列关理会计说法正确（ B 采会计统计数学方法 C 会计报告具法律效力 D 求精确计算似值 ）
78．列属约束性固定成（ A 固定资产折旧 B 理员工资 ）
79．业务预算具体包括（ A 销售预算 B 生产预算 D 制造费预算 ）
80．现金预算包括（ A 现金收入 B 现金支出 C 现金余足 D 资金筹集运 ）
81．预测分析基容般包括（ A销售预测 B 利润预测 C 成预测 D 资金需量预测 ）
82．理财师制定详退休规划前需较客户退休资金需求退休收入间差客户退休生活终定收入源基础收入包括( A 社会保障 B 企业年金 C 商业保险 D 投资收益 E 兼职工作收入 )
83．通常客户退休资金需求客户退休收入预测间会存差距理财规划师应找出目前计划中合理部分加修改通常利( A 提高储蓄例 B 参加额外商业保险计划 D 演唱工作年限 E 进行更高收益率投资 )途径退休养老规划方案进步修改
84．项退休养老规划必须充分考虑济社会发展等客观素影响意志转移影响素致包括方面：( A 退休时间 B 性差异 C 口结构 D 济运行周期 E 通货膨胀长期趋势 )
85．理财规划师建立退休养老规划程中必须建议养老计划客户必须遵循点原( A 早规划原 B 弹性化原 C 退休基金收益化原 D 保证付资金满足基支出报酬较高投资满足生活品质支出原 E 谨慎性原 )
86．理财规划师建立退休养老规划程中必须建议养老计划客户必须遵循定原遵循弹性化原：( B 退休养老规划制定应视身心需求实践力定 E工作单位期效益佳导致收入水降确定收入采取保守型预测 )
87．遵循保证付资金满足基支出报酬较高投资满足生活品质支出原般说．满足基支出保证付资金通常( A 基养老保险 C 企业年金 E 商业保险 )
88．客户需钱通受托安养信托机制进行理客户资产理资产保全需求信托机制满足需求客户理财产三：( A 客户预先安排资金理运方式防行力退化够理财产 B 客户钱工作半辈子退休想悠闲生活想钱烦恼愿理财产 D 客户特定领域非常专业投资理财十分解退休理财资金越理越少擅长理财产 )
89．理财师客户进行职业规划程中进行SWOT分析包括( A 优势 B 劣势 D 机遇 E 挑战 )
90．DonAlD SupEr创建种具六阶段职业选择理属六阶段( A 退休准备阶段 B 明细化阶段 C 实施阶段 D 确定阶段 E 巩固阶段 )
91．理财规划师客户进行退休养老规划时候应遵循保证付资金满足基支出原列属保证付资金：( A 基养老保险 C 商业保险 D 企业年金 )
92．张先生年58岁算年退休退休前收益率10针张先生目前状况理财规划师理财建议适：( A 定期定额投资选择12理良衡型基金 B 定期定额投资13盘股票基金13盘股票基金13长期债券资金 D 适降低期收益率做较稳健投资 E 应定制买健康保险计划 )
93．公司效益良年成立企业年金理事会开始企业年金计划分委托家基金理公司作投资理家商业银行作托账户理关企业年金参体关系说法正确：( B 该企业年金计划中受委托企业年金理事会 C 该企业年金计划中受委托该家公司 E 该企业年金计划中理基金理公司 )
94．般言满足客户退休年均收益率理财师建议购买( A 长期债券 B 货币市场基金 E 短期国债 )金融产品
95．高先生年36岁算65岁退休考虑通货膨胀退休年生活费需10万元高先生预计活85岁首先出10万元储蓄作退休基金启动资金算年年末投入1万元固定资金根该案例假定退休投资回报率3说法正确：( B估算高先生65岁时退休基金必须达规模时应采付年金法 D 估算高先生65岁时退休基金必须达规模)
96．接题案例假定高先生退休前年收益率6关高先生退休时退休基金规模说法正确：( A 估算高先生65岁时退休基金规划时应采付年金法 C 估算高先生65岁时退休基金规模 )
97．通常客户退休时退休基金规模达退休资金需求产生定资金缺口弥补缺口理财师建议客（ A 提高储蓄例 B 延长工作年限 C 进行更高收益率投资 D 减少退休花销 E 增加定期退休基金投入 ）
98．国目前企业年金计划均实行确定缴费计划（DC计划）( A 缴费 B 企业缴费 C 投资收益 )退休时账户资产组成部分
99．企业年金养老保险制度中重组成部分年迅速发展完善关企业年金基养老保险关系描述正确：( B 效益良企业建立企业年金计划 E 企业年金种补充养老保险制度 )
100．标准成控制系统容包括( B 标准成制定 C 成差异账务处理 D 成差异计算分析 )
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
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职业技实训
会计专业理会计练题答案
1．销售收入20万元贡献边际率60变动成总额（ A 8 ）万元
2．单价单独变动时会安全边际（ C 方变动 ）
3．列素单独变动时保利点产生影响（ D 销售量 ）
4．某企业月固定成1000元单价10元计划销售量600件欲实现目标利润800元单位变动成（ D 7 ）元
5．标准成制度重点（ B 成差异计算分析 ）
6．生产数量没直接联系批次成正成（ A 调整准备成 ）
7．量利分析前提条件（ A 成性态分析假设 B 相关范玮线性假设 C 变动成法假设 D 产销衡品种结构变假设 ）
8．量利分析基容（ A 保点分析 B 安全性分析 ）
9．安全边际率（ A 安全边际量÷实际销售量 C 安全边际额÷实际销售量额 ）
10．保图知（ C 实际销售量超保点销售量部分安全边际 D 安全边际越盈利面积越 ）
11．贡献边际率计算公式表示（ A 1—变动成率 B 贡献边际销售收入 D 固定成保销售额 ）
12．列项中够时影响保点保利点保净利点素（ A 单位贡献边际 B 贡献边际率 C 固定成总额 ）
13．企业年销售收入2000万元利润300万元预计年度销售收入增加100万元销售利润率保持变目标利润( B 315万元 )
14．长期投资决策评价中属辅助指标( A 投资利润率 )
15．般说计件工资制直接工费属( B 变动成 )
16． 般情况销售量变期末存货量等期初存货量全部成法计算净收益( D 关系 )变动成法计算净收益
17．财务会计中应销售费属列项中（ D 非生产成 ）
18．理会计解释成相关性指（ A 决策反感关系成特性 ）
19．阶梯式混合成称（ A 半固定成 ）
20．全部成分固定成变动成混合成采分类标志( D 成 性态 )
21．历史资料分析法具体应方法中计算结果精确方法（ C 回直线法 ）
22．相关系数r等+1时表明成业务量间关系（ B 完全正相关 ）
23．改变企业生产营力前提采取降低固定成总额措施通常指降低（ B 酌量性固定成 ）
24．单耗相稳定外购零部件成属（ C 技术性变动成 ）
25．列项目中发生期予补偿递延期成（ D 期间成 ）
26．排业务量素影响理会计中反映变动成水指标般指（ B 单位变动成 ）
27．理会计中狭义相关范围指（ B 业务量变动范围 ）
28．应历史资料分析法进行成形态分析时必须首先确定A然计算出B方法时（ C 散步图法 ）
29．某企业进行成形态分析时需混合成进行分解断定：该企业应（ C 步分析程序 ）
30．应高低点法进行成性态分析时选择高点坐标（ A 高业务量 ）
31．列应计入制造成（ A 制造费 ）
32．列应计入期间成（ A 理费 ）
33．列关变动成法描述正确（ C 受业务量增减变动固定变 ）
34．某项决策引起需动金现金承兑汇票价证券等流动资产成（ B 付现成 ）
35．产品销售收入超变动成金额称（ A 边际贡献 ）
36．众公司生产A产品件售价120元件变动成80元固定成总额30000元全年业务量2000件保点销售量（ B 750件 ）
37．根现生产技术水正常生产力效营条件基础制定标准成（ C 正常标准成 ）
38．企业年需部件18000件外购价格件15元该企业现生产车间剩余生产力加工该部件加工成资料：直接材料6元直接工45元 变动制造费3元固定制造费2元A部件应 （ A 制 ）
39．某希连续5年年年末银行取款5000元银行年利率5问第年年初应次存入少钱题（ C 年金现值系数 ）
40．净现值法判断方案否行 ( C 净现值0行 )
41．作客户财富家理财规划师仅帮助客户理财富帮助找适合限度增加财富职业渠道职业（A 职业定位 B 退休计划 C 职业成长 E 更换工作 ）
42．典职业规划理GinsBErgGinsBurgAxElrED AnD HErmA理认影响职业选择素：( A 真实需 C 教育素 D 情感素 E 价值 )
43．职业选择发展程种程起源幼年结束青年时期现实阶段跨青少年中期青年时期包含三（ A 探索阶段 B 具体化阶段 D 实施阶段 ）
44．SupEr理然职业选择专业研究提供理基础着职业选择理发展理渐渐适应形势忽略( B 妇女 C 种族 E 贫穷 )素
45．HollAnD职业象征理建立系列假设基础假设中类( A 现实型钻研型B 艺术型社会型 C 险型传统型 )中种
46．约翰霍伦理建立称生定位概念基础理中生定位解释建立遗传环境需求进行反应生命历史种发展程霍伦理建立假设条件：( A 文化中类：现实型钻研型艺术型社会型险型传统型中种 B 时存着六种相应环境模型：现实型钻研型艺术型社会型险型传统型 C 寻找着锻炼技术力环境表现观点价值承担合理问题角色 D 性环境决定行 )
47．社会认识职业理产生阿尔伯特班杜拉社会认识试图说明文化性遗传天赋社会关系预料生事件影响改变职业选择努力素该理创立者：( B 兰特 D 布朗 E HACkEtt )
48．社会认识职业理假设职业选择发展信念影响通四渠道进行改变( A 成 B 代学 C 社会化 E 生理状态反应 )
49．理会计中狭义相关范围指( B 业务量变动范围 )
50．列项中反映变动成法局限性说法( D 符合传统成观念 )
51．变动成法销售收入减变动成等( D 贡献边际 )
52．果期销售量期增加条件变断定变动成法计算期营业利润( B 定期 )
53．计算保量保利量时关公式分母( A 单位贡献边际 )
54．素变时固定成减少保点( B 降低 )
55．营杠杆系数等1 说明( A 固定成等0 )
56．已知年利润10万元年营杠杆系数14销售量变动率15年利润预测数( C 121万 )
57．理会计中单方案决策称( A 接受拒绝方案决策 )
58．列项中属关成( A 沉没成 )
59．现代企业会计分两分支财务会计二（ B 理会计 ）
60．排业务量素影响理会计中反映变动成水指标般指（ C 变动成率 ）
61．应高低点法进行成性态分析时选择高点坐标（ B 高业务量高成 ）
62．变动成法产品成包括（ C 变动成 ）
63．成核算目标分类( A 质量成 C 责成 D 业务成 )
64．固定成具特征( A 固定成总额变性 B 单位固定成反例变动性 )
65．变动成具特征( D 变动成总额正例变动性 E 单位变动成变性 )
66．列成项目中()酌量性固定成（ A 新产品开发费 D 广告费 E 职工培训费 ）
67．成性态分析终全部成区分( A 固定成 B 变动成 )
68．成性态分析方法( A 直接分析法 B 历史资料分析法 C 高低点法 D 散布图法 E 技术测定法 )
69．国列成项目中属固定成( A 均年限法计提折旧费 B 保险费 C 广告费 )
70．属半变动成( A电话费 B 煤气费 C 水电费 )
71．历史资料分析法具体包括方法（ A高低点法 B 散布图法 C 回直线法 ）
72．相关范围保持变（ B 单位变动成 C 固定成总额 ）
73．列项中属未成（ C 标准成 D 预算成 ）
74．相关范围存成性态具特点（ A 相性 B 暂时性 C 转化性 ）
75．应回直线法时相关系数复合条件时继续计算回系数（C r+1 D r→+1 ）
76．列项中般应纳入变动成（ A 直接材料 C 单独核算包装材料 D 产量法计提折旧 ）
77．列关理会计说法正确（ B 采会计统计数学方法 C 会计报告具法律效力 D 求精确计算似值 ）
78．列属约束性固定成（ A 固定资产折旧 B 理员工资 ）
79．业务预算具体包括（ A 销售预算 B 生产预算 D 制造费预算 ）
80．现金预算包括（ A 现金收入 B 现金支出 C 现金余足 D 资金筹集运 ）
81．预测分析基容般包括（ A销售预测 B 利润预测 C 成预测 D 资金需量预测 ）
82．理财师制定详退休规划前需较客户退休资金需求退休收入间差客户退休生活终定收入源基础收入包括( A 社会保障 B 企业年金 C 商业保险 D 投资收益 E 兼职工作收入 )
83．通常客户退休资金需求客户退休收入预测间会存差距理财规划师应找出目前计划中合理部分加修改通常利( A 提高储蓄例 B 参加额外商业保险计划 D 演唱工作年限 E 进行更高收益率投资 )途径退休养老规划方案进步修改
84．项退休养老规划必须充分考虑济社会发展等客观素影响意志转移影响素致包括方面：( A 退休时间 B 性差异 C 口结构 D 济运行周期 E 通货膨胀长期趋势 )
85．理财规划师建立退休养老规划程中必须建议养老计划客户必须遵循点原( A 早规划原 B 弹性化原 C 退休基金收益化原 D 保证付资金满足基支出报酬较高投资满足生活品质支出原 E 谨慎性原 )
86．理财规划师建立退休养老规划程中必须建议养老计划客户必须遵循定原遵循弹性化原：( B 退休养老规划制定应视身心需求实践力定 E工作单位期效益佳导致收入水降确定收入采取保守型预测 )
87．遵循保证付资金满足基支出报酬较高投资满足生活品质支出原般说．满足基支出保证付资金通常( A 基养老保险 C 企业年金 E 商业保险 )
88．客户需钱通受托安养信托机制进行理客户资产理资产保全需求信托机制满足需求客户理财产三：( A 客户预先安排资金理运方式防行力退化够理财产 B 客户钱工作半辈子退休想悠闲生活想钱烦恼愿理财产 D 客户特定领域非常专业投资理财十分解退休理财资金越理越少擅长理财产 )
89．理财师客户进行职业规划程中进行SWOT分析包括( A 优势 B 劣势 D 机遇 E 挑战 )
90．DonAlD SupEr创建种具六阶段职业选择理属六阶段( A 退休准备阶段 B 明细化阶段 C 实施阶段 D 确定阶段 E 巩固阶段 )
91．理财规划师客户进行退休养老规划时候应遵循保证付资金满足基支出原列属保证付资金：( A 基养老保险 C 商业保险 D 企业年金 )
92．张先生年58岁算年退休退休前收益率10针张先生目前状况理财规划师理财建议适：( A 定期定额投资选择12理良衡型基金 B 定期定额投资13盘股票基金13盘股票基金13长期债券资金 D 适降低期收益率做较稳健投资 E 应定制买健康保险计划 )
93．公司效益良年成立企业年金理事会开始企业年金计划分委托家基金理公司作投资理家商业银行作托账户理关企业年金参体关系说法正确：( B 该企业年金计划中受委托企业年金理事会 C 该企业年金计划中受委托该家公司 E 该企业年金计划中理基金理公司 )
94．般言满足客户退休年均收益率理财师建议购买( A 长期债券 B 货币市场基金 E 短期国债 )金融产品
95．高先生年36岁算65岁退休考虑通货膨胀退休年生活费需10万元高先生预计活85岁首先出10万元储蓄作退休基金启动资金算年年末投入1万元固定资金根该案例假定退休投资回报率3说法正确：( B估算高先生65岁时退休基金必须达规模时应采付年金法 D 估算高先生65岁时退休基金必须达规模)
96．接题案例假定高先生退休前年收益率6关高先生退休时退休基金规模说法正确：( A 估算高先生65岁时退休基金规划时应采付年金法 C 估算高先生65岁时退休基金规模 )
97．通常客户退休时退休基金规模达退休资金需求产生定资金缺口弥补缺口理财师建议客（ A 提高储蓄例 B 延长工作年限 C 进行更高收益率投资 D 减少退休花销 E 增加定期退休基金投入 ）
98．国目前企业年金计划均实行确定缴费计划（DC计划）( A 缴费 B 企业缴费 C 投资收益 )退休时账户资产组成部分
99．企业年金养老保险制度中重组成部分年迅速发展完善关企业年金基养老保险关系描述正确：( B 效益良企业建立企业年金计划 E 企业年金种补充养老保险制度 )
100．标准成控制系统容包括( B 标准成制定 C 成差异账务处理 D 成差异计算分析 )
请您删容O(∩_∩)O谢谢2015年中央电期末复考试抄全电期末考试必备抄电考试必抄Many people have the same mixed feelings when planning a trip during Golden Week With heaps of time the sevenday Chinese请您删容O(∩_∩)O谢谢National Day holiday could be the best occasion to enjoy a destination However it can also be the easiest way to ruin how you feel about a place and you may become more fatigued after the holiday due to battling the large crowds During peak season a dream about a place can turn to nightmare without careful planning especially if you travel with children and older people As most Chinese people will take the holiday to visit domestic tourist destinations crowds and busy traffic are inevitable at most places Also to be expected are increasing transport and accommodation prices with the possibility that there will be no rooms available It is also common that you＇ ll wait in the line for one hour to get a ticket and another two hours at the site to only see a tiny bit of the place due to the crowds Last year 428 million tourists traveled in China over the weeklong holiday in October Traveling during this period is a matter that needs thorough preparation If you are short on time to plan the upcoming Golden Week it may not be a bad idea to avoid some of the most crowded places for now There is always a place so fascinating that everyone yearns for Arxan is a place like this The beauty of Arxan is everlasting regardless of the changing of four seasons Bestowed by nature its spectacular seasonal landscape and mountains are just beyond word Arxan is a crucial destination for the recommended travelling route China Inner Mongolia Arxan — Hailar — Manzhouli It is also the joint of the four prairies across the SinoMongolian border where people gravitate towards the exotic atmosphere mixed with Chinese Russian and Mongolia elements As a historic site for the Yitian Battle Arxan still embodies the spirit of Genghis Khan Walking into Arxan you will be amazed by a kaleidoscope of gorgeous colors all the year round the Spring azaleas blooming red in the snow the Summer sea wavering blue in the breeze the Autumn leaves painted in yellow covering volcanic traces and the Winter woods shining white on the vast alpine snowscape Hinggan League Arxan city is situated in the far eastern area of Inner Mongolia Autonomous Region Its full name Haren Arxan means hot holy water in the Mongolian language Arxan is a tourism city in the northern frontier with a blend of large forest grand prairies vast snowfield heaven lake cluster thermium as well as volcanic cluster It is a rare and unique ecotourism base filled with healthy sunshine clean air and unspoiled green Nestled close to the country＇s largest virgin forest and known for its spring and ecological environment Arxan is marveled at by many tourists as the purest land on earth You cannot miss out the Autumn of Arxan It is definitely the best with brightlycolored scenery full of emotions Autumn in the northern part of the country comes earlier than the South A September rain followed by the footprints of Autumn brings more colors to the once emerald green mountain and blooming grassland Shutterbugs flock to see for themselves the marvel of splendid colors around the mountains and waters many of whom have travel a long distance and even camp here only to capture a moment of the nature wonder The silver birch turns golden while the larch is still proudly green You will find yourself drowned in the intoxicating red of the wild fruits as well as the glamour of flowers in full blown And your heart will be lingering on the woods as it＇s time for the wild fruits to ripe The picturesque Arxan in Autumn is indeed a fairyland only exists in a dream that satisfies all your fantasies If it rains heavily on Saturday night some elderly Chinese will say it is because Zhinu or the Weaving Maid is crying on the day she met her husband Niulang or the Cowherd on the Milky Way Most Chinese remember being told this romantic tragedy when they were children on Qixi or the Seventh Night Festival which falls on the seventh day of the seventh lunar month which is usually in early August This year it falls on Saturday August 2 Folklore Story As the story goes once there was a cowherd Niulang who lived with his elder brother and sisterinlaw But she disliked and abused him and the boy was forced to leave home with only an old cow for company The cow however was a former god who had violated imperial rules and was sent to earth in bovine form One day the cow led Niulang to a lake where fairies took a bath on earth Among them was Zhinu the most beautiful fairy and a skilled seamstress The two fell in love at first sight and were soon married They had a son and daughter and their happy life was held up as an example for hundreds of years in China Yet in the eyes of the Jade Emperor the Supreme Deity in Taoism marriage between a mortal and fairy was strictly forbidden He ordered the heaven troop to catch Zhinu back Niulang grew desperate when he discovered Zhinu had been taken back to heaven Driven by Niulang＇s misery the cow told him to turn its hide into a pair of shoes after it died The magic shoes whisked Niulang who carried his two children in baskets strung from a shoulder pole off on a chase after the empress The pursuit enraged the empress who took her hairpin and slashed it across the sky creating the Milky Way which separated husband from wife But all was not lost as magpies moved by their love and devotion formed a bridge across the Milky Way to reunite the family Even the Jade Emperor was touched and allowed Niulang and Zhinu to meet once a year on the seventh night of the seventh month This is how Qixi came to be The festival can be traced back to the Han Dynasty (206 BCAD 220) Traditionally people would look up at the sky and find a bright star in the constellation Aquila as well as the star Vega which are identified as Niulang and Zhinu The two stars shine on opposite sides of the Milky Way Customs In bygone days Qixi was not only a special day for lovers but also for girls It is also known as the Begging for Skills Festival or Daughters＇ Festival In this day girls will throw a sewing needle into a bowl full of water on the night of Qixi as a test of embroidery skills If the needle floats on top of the water instead of sinking it proves the girl is a skilled embroiders Single women also pray for finding a good husband in the future And the newly married women pray to become pregnant quickly Tradition transformed The love story of Niulang and Zhinu and the Qixi Festival have been handed down for generations Yet these ancient traditions and customs are slowly dying out Many modern Chinese particularly youngsters seem to know more about St Valentine＇s Day on February 14 characterized by bouquets of roses chocolates and romantic candlelight dinners than they do about their homegrown day for lovers Even Qixi is nowadays referred to as the Chinese Valentine＇s Day More and more young Chinese people begin to celebrate this day in a very similar way as that in western countries Fewer people than ever will gaze at the heavens on Saturday to pick out the two stars shining bright on either side of the Milky Way that is if people even know on which day Qixi falls There are ready reminders dotted about in the form of big ads saying Sales on Chinese Valentine＇s Day in shops hotels and restaurants But few young women will mark the festival with their boyfriends or take part in traditional activities to pray for cleverness A largescale of exhibition on the Silk Road opened to the public in the National Museum on Thursday The exhibition displays more than 400 treasures from Shaanxi province Gansu province and 14 other regions It is largest scale exhibition that shows the history of the Silk Road in recent years As APEC is going on in Beijing the exhibit aims to show the world this brilliant section of history The Silk Road is a series of trade and cultural transmission routes that were central to cultural interaction through regions of the Asian continent It connected the West and East by linking traders merchants pilgrims monks soldiers nomads and urban dwellers from China and India to the Mediterranean Sea during various periods of time I met my dear hubby in 2009 the second year I was in my school and it was the first year when he came here We became colleagues And there was nothing special happening during that year He was just a kind and humble brother graduated from the same college as me But we did not know each other till he became my colleague and his office desk was just in front of me There was only a glass between us So actually we could see each other when we both look up But it is not the main reason that really draws us close How we become close to each other was something seems quite natural We went out to play badminton with other colleagues and we sometimes chatted for a while He is a man of few words but somehow sometimes will say something really humorous Then one day to my great surprise I found a pot of beautiful flower on my desk It was just the flower I had talked about with my colleague the other day and I thought it was her who put the flower there But the truth is not It was the humble guy sitting in front of me He just simply said well I caught sight of this flower and thought that it’s beautiful and you may like it I wonder why I was moved because of these simple words and present Maybe it is the sincerity and the true self that impress me I thanked him and some colleagues walked past my desk would appreciate the beautiful flower and they noticed that something romance happened there Then later on there were some little surprises once in a while Once there was something wrong with my drawer and I had complained about it unconsciously And he fixed it for me Then the other day he placed several pink diamond roses beside the flower with a piece of paper saying I love you more than I can say Diamond stands for marriage rose stand for love I hope you are mine become my wife You are the only girl who I really want to spend the rest of my life to stand by Although there were some grammar errors but I got what he meant He meant so clear and so direct And actually I accepted him some days earlier I was just waiting for him to break the ice So finally the common interests and the common understanding brought us together Some people say the relationship and the feeling will change after getting hitched You will find that love is no longer strong and there is always lack of passion and what’s worse you may find out many bad habits of your partner which never appear when you are first in love before the marriage It seems that many faults turn up after you truly living together and see each other’s face the moment you open your eyes in the early morning But after almost 4 years from now I do not feel any negative change in our relationship During all these years we know each other better and we become more tolerant about each other and I realize that if you really love a person you will accept his imperfect And what is the qualification of a good husband Once I was chatting with my colleague about this issue And one of the qualifications I thought was that he must be a good cook But to my surprise my colleague said that a good husband must be someone who makes big money What made her think so was quite beyond me Maybe I am not sophisticated enough and what I want is just simple life style The most enjoyable thing is that we go to the market to buy vegetables and other daily stuffs if we both have time Maybe he is a housebound husband and I love housebound man And there is another reason why We love going to the market That is because we sometimes will get some surprises The surprise is saving little fish which are disserted by the fish mongers Because these fish are swellfish Then we will collect them and set them free into the river Swellfish are lovely creature When they look like a little submarine when they are swimming in the water and look like a meat ball when you hold them in your hand And if they are scared they will swell and look like a little ball Every time we see them swim away and we feel their happiness of returning home and this also make us cherish life Maybe some will consider these behavior as something childish Well that is fine with us We love doing these together and feel happy that is what it is all about My dear hubby is a kind hearted man and he love animals just as I do I am lucky to have someone who can be both my intimated soul mate and my forever friend
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