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410012×18年，3月1日，A公司支付价款650万（含已宣告但尚未发放的现金股利30万元）购入甲公司股票并分类为以公允价值计量且其变动计入当期损益的金融资产，另外支付交易税费2万元；2×18年4月30日，收到购买股票价款中所包含的现金股利；2×18年12月31日，甲公司股票的公允价值为600万元。2×18年12月31日，甲公司股票在资产负债表中列示的金额为（）。
41002Compared with interest, interest rate is a better indicator to measure the time value of money. It makes the time value of money in various credit activities comparable to each other.
41003Interest rate marketization refers to the operating mechanism that determines the interest rate at a certain point in time through the market and the value law mechanism.
41004The interest rate stipulated by the currency management department or central bank of a country is a public interest rate.
41005When a country is in the crisis stage of economic cycle, interest rates usually keep falling.
41006According to the discounted cash flow method in investment decisions, if the net present value (NPV) of a project is negative, it can be adopted, and the smaller the NPV, the higher the absolute return of the project.
41007Compared with simple interest, compound interest is a more reasonable method of interest calculation.
41008If the interest rates of both borrowers and depositors are calculated at a fixed nominal rate, then（）if there is a large increase in the rate of inflation in the future.
41009A perpetual bond with a face value of 100 yuan has a coupon interest rate of 10%. When the market interest rate is 8%, the theoretical market price of the bond should be（）yuan.
41010Assuming that the market interest rate is 5%, the future value of a fund with a present value of 10,000 yuan calculated using compound interest after two years is（）.
41011Suppose that you buy 10,000 shares of Company A at the price of 10 yuan per share, and sell it after 9 months at 10.4 yuan per share, and during the holding period you also receive a dividend of 0.2 yuan per share, then the annual rate of return is（）.
41012When there is a “liquidity trap”, an increase in the money supply will lead to interest rates（）.
41013In a high-inflation economic environment, which of the following statement is correct（）.
41014In a market-based interest rate system, the interest rate that determines the changes in other interest rates is（）.
41015In a given year, the expected inflation rate is 6% and the nominal interest rate is 10%, then which of the following items is the closest answer to the real interest rate（）.
41016If a company borrows 1 million yuan from a bank, the annual interest rate is 15%, the term is three years and the annual compound interest is applied, then the sum of principal and interest payable after maturity is（）.
41017An investor bought a treasury bill with a maturity of 30 days and a denomination of 10,000 yuan at a price of 9,850 yuan. The annualized rate of return of treasury bill was（）.
41018Seller’s consumption loan is a kind of indirect credit.
41019A society with good moral atmosphere will not arise behaviors of breaching the promises.
41020The law is a good protection to the equity, and it has essential fundamental effects to the establishment of a country’s credit institution and the promotion of credit environment.
41021The statement reflecting a country’s external assets, liabilities and net position is its international investment position sheet.
41022The combination of credit and currency is a new category–finance, which is the debit and credit activities carried by currency.
41023State credit is a debit and credit activity with the participation of central government, that is an activity in which central government plays a role in debtor and creditor.
41024Those countries with a large amount of foreign currency are international creditor nation.
41025The gradual construction of improvement will lay a solid foundation for the positive development of the credit.
41026Which of sheets can reflect a country’s international credit?
41027Which report can reflect a country’s condition in using the international credit?
41028One of the important reasons why SDR is difficult to become an international currency is that it is not a sovereign currency, and it is difficult to fulfill various financial conditions required to play the role of an international currency.
41029An important flaw in the Jamaican system that has been criticized is that the currency in international circulation is still a sovereign currency, and the sovereign state issuing the currency enjoys the benefits of the international currency, but it does
41030According to the theory of interest rate parity, if a country raises interest rate, it will cause the local currency to discount in the forward market.
41031When the nominal effective exchange rate of a country appreciates, and the price level of that country rises relative to that of other countries, then the real effective exchange rate of that country appreciates more than the nominal effective exchange ra
41032In the Bretton Woods system, a country’s exchange rate can be adjusted independently according to its own economic conditions.
41033When a country has a balance of payments deficit, its currency tends to appreciate. When the balance of payments is in surplus, the currency tends to depreciate.
41034If a country’s currency has a long-term appreciation trend, cross-border funds tend to flow out.
41035If the local currency is pegged to a basic foreign currency and the exchange rate fluctuates with it, it is called a floating exchange rate.
41036The indirect quotation is based on a certain number of foreign currency units to calculate how much local currency should be received to represent the exchange rate.
41037Under the Bretton Woods system, the exchange rate of currencies of various countries against the US dollar is fixed, which is a fixed exchange rate system.
41038The direct quotation method is based on a certain number of domestic currency units to calculate the amount of foreign currency receivable to represent the exchange rate.
41039The appreciation of the nominal exchange rate can be used by the monetary authorities as a means of combating inflation.
41040According to the theory of interest rate parity, if a country’s currency has an appreciation trend or pressure, the country can maintain a higher interest rate to cope with it.
41041Relative purchasing power parity (PPP) refers to the exchange rate between two currencies at a certain point depending on the ratio of the two countries’ general price levels.
41042When a country has a current account deficit, the policies conducive to reducing the deficit include（）
41043In the foreign exchange market, the exchange rate of a country’s currency changes frequently. The main factors affecting the exchange rate changes include（）.
41044The currencies of developed economies are usually fully convertible. The convertibility of a country’s currency generally refers to（）.
41045The impact of the appreciation of a country’s currency on domestic prices is（）
41046The most direct determinant of the exchange rate of a currency to other currencies is（）
41047The exchange rate system most conducive to a country’s international balance of payments is
41048The view is based on（）that a rise in domestic interest rates will cause the current currency to depreciate.
41049When a country has a large current account surplus, which policy can be adopted to reduce the surplus?
41050According to the theory of purchasing power parity, the main factors determining the appreciation or depreciation of a country’s exchange rate are（）
41051Under the indirect quotation, the exchange rate of a local currency to a foreign currency becomes larger and smaller, which respectively means（）.
41052When a country ’s current claims are less than current liabilities, i.e. foreign exchange receivables are less than foreign exchange payables, there will be（）
41053If a country has a significant balance of payments deficit, it will generally make（）.
41054If the exchange rate of a country’s currency is persistently and obviously undervalued, it will often lead to（）.
41055The Bretton Woods System is essentially a kind of（）.
41056The impact of the appreciation of a country’s currency on its import and export revenue is（）.
41057When the exchange rate of a country’s currency is continuously overvalued, it often appears（）.
41058The change in the exchange rate of a country’s currency over a certain period is mainly determined by the difference in the inflation rate between the country and the foreign country during this period. This is the view of which following theories（）.
41059When a country has more current claims than current liabilities, i.e., more foreign exchange receivable than foreign exchange payable, then（）.
41060Under the direct quotation, the value of the exchange rate of the domestic currency against a foreign currency becomes larger and smaller, which means the domestic currency（）respectively.
41061Which of the following currencies has a depreciating exchange rate and is sold off in the foreign exchange market?.
41062According to the theory of purchasing power parity, a country’s long-term inflation will lead to its currency（）without taking other factors into account.
41063The international lending theory holds that the reason why a country’s currency depreciates is because（）.
41064Foreign exchange banks buy foreign banknotes at a price that is（）than the spot selling price.
41065Under the condition of non-convertible fiat monetary system, gold is demonetized. Money in circulation is a credit instrument, including cash, deposit money, and electronic money.
41066"Triffin Dilemma" shows that under the Jamaica Accords, the US dollar can’t play a role as the only international currency.
41067Money stock refers to the money balance held by each economic entity at a certain point in time.
41068Money stock is expressed as the product of the velocity of money and cash and deposit money in a certain period of time (such as a year).
41069Gold-silver bimetallic standard is a stable monetary system.
41070Activities of the money as a means of payment include（）
41071The way in which a money performs the role of standard of value is（）.
41072If residents prefer to hold investment financial assets such as stocks and bonds, a financial structure with indirect financing as the main body will be formed.
41073Not allocating and accumulating surpluses is a major way for enterprises to endogenously finance.
41074The modern financial system is a high-risk organizational system that requires appropriate government regulation and reasonable supervision.
41075Trade financing is a financing method provided by financial institutions to importers or exporters related to import and export trade, including（）
41076The comprehensive financial statement reflecting the economic assets, economic debts and equity held by accounting entities on a specific date is（）.
41077下列Java方法定义中，正确的是（）。?；A.voidx(inta,intb);{return(a-b);}
41078基于边界值分析设计测试用例，若输入条件指定为以a和b为边界的范围，则测试数据应该包括a、b，略大于a和（）的值作为合法的测试数据。
41079关于动态血压监测（ambulatorybloodpressuremonitoring，A次/min）的描述，不正确的是（）
41080分公司员工有了解(A)的义务，掌握防范措施及事故应急处置。
41081根据《城市轨道交通建设期保护区管理实施办法》:安全评估（A.B级）技术审核的主办部门，试运行前和试运行后分别是（）。
41082对于if-else紧凑结构:<表达式1>if<条件>else<表达式2>；A.<>、<>可以使用语句形式
41083以下程序获得用户输入的一个整数a，计算a的平方根，保留小数点后3位，并打印输出。(1)(2)处分别为（）、（）。
41084以下程序获得用户输入的一个整数a，计算a的平方根，保留小数点后3位，并打印输出。
41085设a,b是两个字符串变量。下列哪个表达式可以表示a是b的子串？
41086A建材商城将一批成本为18144元的原木送往B实木地板厂，委托B实木地板厂为A加工特制木地板用于销售，合同注明，A须支付B实木地板厂加工费和辅料费含增值税金额7020元，A企业提货时被代收代缴的消费税为（）。（实木地板的消费税税率是5%）
410872016年2月，境外公司为我国A企业（一般纳税人）提供技术咨询服务，取得含税价款200万，该境外公司在境内未设立经营机构，则A企业应当扣缴的增值税税额是（）。
41088一个管理者所处的层次越高，面临的问题越复杂，越无先例可循，就越需要具备（）。A.领导技能B.组织技能C.概念技能D.人事技能
41089A公司2018年9月份发生以下经济业务，那么答案（）是业务三的会计分录（假设不考虑增值税）。业务一：以银行存款购买一台价值为20万元的生产设备，即刻投入使用。业务二：向B公司购买生产用原材料，价款50000元，材料已经入库，款项暂欠。业务三：接受投资者投入一项专利权，价值50万元。业务四：以银行存款偿还前欠B公司购货款50000元。业务五：向银行借入为期6个月的借款10万元。
41090在Excel中，公式”a”&”b”的运算结果为（）。（两个小写字母）
41091在Excel中，公式a&b的运算结果为”ab”。
41092在Excel中，单元格引用$A$30是相对引用。
41093在Word中，快捷键Ctrl＋A的功能是（）。
41094若A=1100，B=0010，A与B运算的结果是1110，则其运算可以是算术加，也可以是逻辑（）。
41095若A=1100，B=1010，A与B运算的结果是1000，则其运算是（）。
41096京联公司收到投资者A一套原值为100000元机器设备的投资，折旧为20000元，评估价为60000元（公允价值）。则计入到京联公司固定资产的金额为（）元。
41097A公司在本年度1月1日向银行借入期限3个月的短期借款1000000元，年利率为6%，到期还本付息。则A公司在1月31日应进行的会计处理为（）。
41098A公司在本年度1月份向银行借入期限3个月的短期借款1000000元，年利率为6%，则A公司在1月1日应进行的会计处理为（）。
41099A公司2018年实现营业利润100万元，营业外收入40万元，营业外支出16万元。该公司无需要弥补的亏损，盈余公积也尚未达到注册资本的50%，因此按《中华人民共和国公司法》的规定，需要按照净利润的10%计提法定盈余公积，经股东大会批准按净利润的5%计提任意盈余公积，并向投资者分配现金股利50万元。如果该公司适用25%的所得税率，且无纳税调整项目，请回答下列问题：下列有关“本年利润”账户结转正确的是：（）。
41100A公司决定重组公司，经过企业的投资者甲、乙、丙的一致同意，吸收丁投资者加入。丁投资者以货币资金300万元投入公司，接受丁投资者后A公司的注册资本为800元，如果四方投资的比例均为25%的话，则A公司接受丁投资者投资时计入“资本公积”账户的金额是（）万元。
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