1、2015年全国会计领军（后备）人才（企业类）培训选拔考试笔试模拟试卷（一）一、选择题（请在备选答案中选择1个或1个以上正确答案并将答案填写在括号内。本题共10小题，每小题2.5分共25分）1控制环境是实施内部控制的基础，下列有关控制环境的表述中，正确的有（ ）。A企业文化是企业在经营管理过程中形成的，影响内部控制环境的精神和理念，包括高级管理人员的管理理念、经营风格与职业操守，企业的整体价值观，员工的行为守则等B健全的治理结构、科学的内部机构设置和权责分配是内部控制的基本前提，是控制环境的重要内容C科学合理的人力资源政策是内部控制的人才和工作机制保证，有利于调动员工的积极性、主动性和创造性D有
2、效的反舞弊机制是发现和处理舞弊行为的制度安排，有利于及时防范因舞弊而导致内部控制措施失效2企业应当对影响内部控制目标实现的各种风险进行评估，根据评估结果制定相应的措施。下列有关企业风险评估程序的表述中，正确的有（ ）。A在充分调研和科学分析的基础上，对业务流程和管理活动进行全面梳理，找出影响内部控制目标实现的各风险点B依据风险发生的可能性及其对企业影响的严重程度进行风险排序，确定应当关注的重要风险点C合理确定企业整体风险承受能力和具体业务层上的可接受风险水平D选择系列风险应对措施使重要风险处于期望的限度内3下列各项表述中，符合国有控股上市公司（境内）实施股权激励试行办法的有（ ）。A国有控股上
3、市公司可以对董事、高级管理人员以及对公司整体业绩和持续发展有直接影响的核心技术人员和管理骨干实施股权激励办法B股权激励方式包括股票期权、限制性股票以及法律、行政法规允许的其他方式C股权激励计划有效期一般不超过10年，激励对象在有效期内股权激励预期收益水平应当控制在其薪酬总水平的30%以内D上市公司实行股权激励的股票总数不得超过公司股本总额的10%4.下列各项中，体现实质重于形式这一会计信息质量要求的是（ ）A确认预计负债B融资租入固定资产按照自有核算C应收账款计提坏账准备D公布财务报表时提供可比信息5在下列各项中，属于国有资本调整和国有企业重组主要目标的有（ ）。A进一步推进国有资本向关系国家
4、安全和国民经济命脉的重要行业和关键领域集中，加快形成一批拥有自主知识产权和知名品牌、国际竞争力较强的优势企业B加快国有大型企业股份制改革，完善公司法人治理结构，大力发展国有资本、集体资本和非公有资本等参股的混合所有制经济，实现投资主体多元化，使股份制成为公有制的主要实现形式C加快建立国有资本经营预算制度D放开搞活大多数国有中小企业6下列国有企业改制方案中，必须经过企业职工代表大会或职工大会审议通过后方可实施的有（ ）。A国有企业引入非国有投资者的改制方案B国有控股企业改制为国有资本不控股或不参股企业的方案C被改制的国有企业职工安置方案D国有企业股份改制方案7下列关于企业核心竞争力的提法中，正确
5、的有（ ）。A核心竞争力具有异质性、不可交易性和不可模仿性B技术创新是核心竞争力的关键C先进的企业文化是锻造核心竞争力的源泉D核心竞争力包括技术能力、市场营销能力、要素组织能力、战略能力和应变能力等8下列各项中，属于提升公司下属执行力方法的有（ ）。A适当授权B要求下属既报喜又报忧C做好工作分解和职责分工D加强培训9下列各项中，属于企业现金管理主要内容的有（ ）。A现金的集中管理B缩短现金循环周期C现金流量预算D资本运作10在下列各项中，属于企业在进行投资项目决策时需要考虑的因素包括（ ）。A对现金流的贴现B机会成本C风险水平 D通货膨胀二、案例分析题（本题共3小题。每小题25分，共75分）1
6、.甲股份有限公司（本题下称“甲公司”）为上市公司，2014年至2016年企业合并、长期股权投资有关资料如下。（1）2014年1月20日，甲公司与乙公司签订购买乙公司持有的丙公司（非上市公司）60%股权的合同。合同规定：以丙公司2014年5月30日评估的可辨认净资产价值为基础，协商确定对丙公司60%股权的购买价格；合同经双方股东大会批准后生效。购买丙公司60%股权时，甲公司与乙公司不存在关联方关系。 （2）购买丙公司60%股权的合同执行情况如下： 2014年3月15日，甲公司和乙公司分别召开股东大会，批准通过了该购买股权的合同。 以丙公司2014年5月30日净资产评估值为基础，经协商，双方确定丙
7、公司60%股权的价格为7000万元，甲公司以一项固定资产和一项土地使用权作为对价。甲公司作为对价的固定资产2014年6月30日的账面原价为2 800万元，累计折旧为600万元，计提的固定资产减值准备为200万元，公允价值为4 000万元；作为对价的土地使用权2014年6月30日的账面原价为2 600万元，累计摊销为400万元，计提的无形资产减值准备为200万元，公允价值为3 000万元。 2014年6月30日，甲公司以银行存款支付购买股权过程中发生的评估费用120万元、咨询费用80万元。 甲公司和乙公司均于2014年6月30日办理完毕上述相关资产的产权转让手续。 甲公司于2014年6月30日对
8、丙公司董事会进行改组，并取得控制权。 （3）2014年6月30日丙公司可辨认净资产公允价值为10 000万元。（4）2016年1月1日，甲公司以1 500万元的价格出售其持有的丙公司5%的股权。当日，收到购买方通过银行转账支付的价款，并办理完毕股权转让手续。甲公司在出售该部分股权后，持有丙公司的股权比例降至55%，仍能够对丙公司实施控制。（5） 假设不考虑所得税及其他税费因素的影响。要求： （1）根据资料，判断甲公司购买丙公司60%股权导致的企业合并的类型，并说明理由。（2）根据资料，指出购买日（合并日），并说明理由。（3）根据资料，计算甲公司该企业合并的成本、甲公司转让作为对价的固定资产和无
9、形资产对2014年度损益的影响金额。（4）如果企业合并形成商誉，计算商誉的金额。（5）计算甲公司出售丙公司5%股权产生的损益。（6）指出甲公司处置丙公司5%股权后，是否还应将丙公司纳入合并范围；如果纳入合并范围，指出合并报表应如何进行处理。2. E公司是一家民营医药企业，专门从事药品的研发、生产和销售。公司自主研发并申请发明专利的BJ注射液自上市后销量快速增长，目前生产已达到满负荷状态。E公司正在研究是否扩充BJ注射液的生产能力，有关资料如下：BJ 注射液目前的生产能力为400万支/年。E公司经过市场分析认为，BJ注射液具有广阔的市场空间，拟将其生产能力提高到l 200万支/年。由于公司目前没
10、有可用的厂房和土地用来增加新的生产线，只能拆除当前生产线，新建一条生产能力为1 200万支/年的生产线。当前的BJ注射液生产线于2009年年初投产使用，现已使用2年半，目前的变现价值为l l27万元。生产线的原值为l 800万元，税法规定的折旧年限为10年，残值率为5%，按照直线法计提折旧。公司建造该条生产线时计划使用l0年，项目结束时的变现价值预计为115万 元。新建生产线的预计支出为5 000万元，税法规定的折旧年限为10年，残值率为5%，按照直线法计提折旧。新生产线计划使用7年，项目结束时的变现价值预计为1 200万元。BJ注射液目前的年销售量为400万支，销售价格为每支l0元，单位变动
11、成本为每支6元，每年的固定付现成本为l00万元。扩建完成后，第l年的销量预计为 700万支，第2年的销量预计为1 000万支，第3年的销量预计为l 200万支，以后每年稳定在1 200万支。由于产品质量稳定、市场需求巨大，扩产不会对产品的销售价格、单位变动成本产生影响。扩产后，每年的固定付现成本将增加到220万元。项目扩建需用半年时间，停产期间预计减少200万支BJ注射液的生产和销售，固定付现成本照常发生。生产BJ注射液需要的营运资本随销售额的变化而变化，预计为销售额的l0%。扩建项目预计能在201 1年年末完成并投入使用。为商化计算，假设扩建项目的初始现金流量均发生在201 1年年末（零时点
12、），营业现金流量均发生在以后各年年末，垫支的营运资本在各年年初投入，在项目结束时全部收回。E公司目前的资本结构（负债/权益）为1/1，税前债务成本为9%，口权益为l.5，当前市场的无风险报酬率为6.25%，权益市场的平均风险溢价为6%。公司拟采用目前的资本结构为扩建项目筹资，税前债务成本仍维持9%不变。E公司适用的企业所得税税率为25%。要求：（1）计算公司当前的加权平均资本成本。公司能否使用当前的加权平均资本成本作为扩建项目的折现率?请说明原因。（2）计算扩建项目的初始现金流量（零时点的增量现金净流量）、第l年至第7年的增量现金净流量、扩建项目的净现值，判断扩建项目是否可行并说明原因。（3）
13、计算扩建项目的静态回收期。如果类似项目的静态回收期通常为3年，E公司是否应当采纳该扩建项目?请说明原因。（4）计算扩建项目的动态回收期。3. 2011年12月1日，备受关注的原Y集团公司（以下简称Y集团）董事长张某等人掏空上市公司巨额资金的惊天大案在某市中级人民法院一审宣判，张某犯合同诈骗罪等，被判处无期徒刑，剥夺政治权利终身，并处没收个人全部财产。案件涉及主要事项如下：1.2008年12月31日，涉临倒闭的Y集团的净资产为-100 000万元。为粉饰财务状况，方便从银行取得信贷资金，张某授意集团公司财务部门将净资产人为地调整为120 000万元，并以支付较高审计费为条件，要求某会计师事务所为
14、其出具一份无保留意见的审计报告。2009年4月，Y集团以审计过的年报向银行骗取了贷款40 000万元；5月，Y集团以该项银行贷款收购了X上市公司（以下简称X公司）5 000万股，拥有X公司30%有表决权的股份，成为X公司第一大股东，张某任X公司的董事长。2.2009年6月，张某主导改组X公司董事会，对X公司的相关事项作了如下处理：修改公司章程，将董事会对外投资额的决策权由过去不超过净资产的8%提高到30%，并删除了原章程中“独立董事应当对占公司最近经审计后总资产30%以上的资产置换、收购或出售方案和占公司最近经审计后净资产10%以上的风险投资、担保及财务损失方案发表独立意见”的规定。任命新的财
15、务部经理，责成财务部对公司现有的内部控制体系进行评估并提出改进意见，授权财务部承担公司内部控制完善和实施的全部工作。3.2009年8月，在张某授意和X公司财务部配合下，Y集团以持有的X公司的股份作质押，向银行贷款30 000万元；该项贷款随即被张某通过秘密渠道全部转移，据为已有。X公司财务部经理未对上述事项表示不同意见。4.2009年10月，X公司投资控股A公司，直接委派财务总监，并规定在预算范围内的成本费用开支和资金筹措等事项由该财务总监负责；该财务总监每半年向X公司财务部汇报一次。A公司自控股X公司至2010年年底，超过预算规定对外拆借资金高达50 000万元。据查，上述事项并未按有关程序
16、办理。5.2010年6月，X公司业务合作伙伴B公司逾期占有X公司14 300万元应收国际贸易款；A公司还为B公司提供20 000万元债务担保，该项担保后来A公司2 000万元的担保损失。上述事项均未履行相关评估、决策审批程序和及时披露义务。要求：根据内部控制五要素分析、判断X公司在内部控制方面存在的问题，并简要说明理由。三、英语题（本题共2小题。第1小题20分，第2小题30分，共50分）1Addressing Base Erosion and Profit Shifting, Tackling Tax Avoidance, and Promoting Tax Transparency and
17、Automatic Exchange of Information(a) In a context of severe fiscal consolidation and social hardship, in many countries ensuring that all taxpayers pay their fair share of taxes is more than ever a priority. Tax avoidance, harmful practices and aggressive tax planning have to be tackled. The growth
18、of the digital economy also poses challenges for international taxation. We fully endorse the ambitious and prehensive Action Plan originated in the OECD aimed at addressing base erosion and profit shifting with mechanism to enrich the Plan as appropriate. We wele the establishment of the G20/OECD B
19、EPS project and we encourage all interested countries to participate. Profits should be taxed where economic activities deriving the profits are performed and where value is created. In order to minimize BEPS, we call on member countries to examine how our own domestic laws contribute to BEPS and to
20、 ensure that international and our own tax rules do not allow or encourage multinational enterprises to reduce overall taxes paid by artificially shifting profits to low-tax jurisdictions. We acknowledge that effective taxation of mobile ine is one of the key challenges. We look forward to regular r
21、eporting on the development of proposals and remendations to tackle the 15 issues identified in the Action Plan and mit to take the necessary individual and collective action with the paradigm of sovereignty taken into consideration.(b) We mend the progress recently achieved in the area of tax trans
22、parency and we fully endorse the OECD proposal for a truly global model for multilateral and bilateral automatic exchange of information. Calling on all other jurisdictions to join us by the earliest possible date, we are mitted to automatic exchange of information as the new global standard, which
23、must ensure confidentiality and the proper use of information exchanged, and we fully support the OECD work with G20 countries aimed at presenting such a new single global standard for automatic exchange of information by February 2014 and to finalizing technical modalities of effective automatic ex
24、change by mid-2014. In parallel, we expect to begin to exchange information automatically on tax matters among G20 members by the end of 2015. We call on all countries to join the Multilateral Convention on Mutual Administrative Assistance in Tax Matters without further delay. We look forward to the
25、 practical and full implementation of the new standard on a global scale. We encourage the Global Forum to plete the allocation of prehensive country ratings regarding the effective implementation of information exchange upon request and ensure that the implementation of the standards are monitored
26、on a continuous basis. We urge all jurisdictions to address the Global Forum remendations in particular those 14 that have not yet moved to Phase 2. We invite the Global Forum to draw on the work of the FATF with respect to beneficial ownership. We also ask the Global Forum to establish a mechanism
27、to monitor and review the implementation of the new global standard on automatic exchange of information.(c) Developing countries should be able to reap the benefits of a more transparent international tax system, and to enhance their revenue capacity, as mobilizing domestic resources is critical to
28、 financing development. We recognize the importance of all countries benefitting from greater tax information exchange. We are mitted to make automatic exchange of information attainable by all countries, including LICs, and will seek to provide capacity building support to them. We call on the Deve
29、lopment Working Group in conjunction with the Finance Track, to work with the OECD, the Global Forum and other IOs to develop a roadmap showing how developing countries can overe obstacles to participation in the emerging new standard in automatic exchange of information, and to assist them in meeti
30、ng the standard in accordance with the action envisaged in the St Petersburg Development Outlook. The Working Group should report back by our next meeting. Working with international organizations, we will continue to share our expertise, help build capacity, and engage in long-term partnership prog
31、rammers to secure success. In this respect, we wele the OECD Tax Inspectors without Borders initiative, which aims to share knowledge and increase domestic capacities in developing countries in the tax area. Finally, we are mitted to continue to assist developing countries, including through the IOs
32、, in identifying individual country needs and building capacity in the area of tax administration (in addition to automatic exchange of information) and encourage such support to be developing country led.Questions:1Single choices (please note that you need to make choices strictly from what have be
33、en stated in the materials given above): （2 marks）(1)According to paragraph 1, one of the key challenges in taxes collection is: (1 mark)(a) Ensuring all taxpayers pay their fair share of taxes.(b) Tax avoidance, harmful practices and aggressive tax planning.(c) Examining how domestic laws contribut
34、e to BEPS.(d) Collecting taxes on mobile ine effectively.2Multiple choices (please note that you need to make choices strictly from what have been stated in the materials given above): (1) According to paragraph (c), how developing countries can benefit from the more transparent international tax sy
35、stem? （4 marks）(a) Enhancing developing countries revenue capacity.(b) Making automatic exchange of information attainable by all countries.(c) Working with international organizations.(d) Sharing our expertise, help build capacity, and engage in long-term partnership programmers.(e) Identify indivi
36、dual country needs and building capacity in the area of tax administration through the IOs.(f) Encouraging support to be developing country led.3According to Paragraph (b), please list the progress recently achieved in the area of tax transparency.（5 marks）4Please translate Paragraph (c) into Chines
37、e.（9marks）2. Financing for Investment(a) We recognize the key role of long-term investment for sustainable growth and job creation, as well as the importance of putting in place conditions that could promote long-term financing for investment, including in infrastructure and small and medium-sized e
38、nterprises (SMEs), taking into consideration country-specific circumstances. In particular, we recognize the paramount importance of the investment climate in attracting long-term financing and will take a prehensive approach to identifying and addressing impediments to the mobilization of private c
39、apital and improving underlying investment conditions and the efficiency of public investment.(b)To lift growth and create jobs by boosting investment, we mit to identify and start to implement by the Brisbane Summit a set of collective and country-specific actions that tangibly improve our domestic
40、 investment environments such that they are more favorable to long-term investment financing and can lead to an effective increase of implemented projects, particularly in infrastructure and for SMEs. These actions will be part of our country-growth strategies.(c)We endorse the Work plan prepared by
41、 the G20 Study Group on Financing for Investment (Annex). We call on our Finance Ministers and Central Bank Governors with input from relevant international organizations and in cooperation with other relevant G20 working groups to extend the analysis of the challenges associated with the availabili
42、ty of financing for long-term investment to drive well-founded, evidence-based policy initiatives. We look forward to the remendations by our Finance Ministers at our next Summit informed by the reports of the relevant international organizations.(d)We agree in particular on the need for governments
43、 to promote policies that facilitate and encourage institutional investors to finance long-term investment consistent with their mandates and prudent risk-taking. We endorse the G20/OECD High-Level Principles of Long-Term Investment Financing by Institutional Investors (Annex) and ask our Finance Mi
44、nisters and Central Bank Governors to identify approaches to their implementation working with the OECD and other interested participants by the next Summit. We look forward to the FSBs ongoing monitoring of the impact of financial regulatory reforms on the supply of long-term investment financing.(
45、e)We call on our Finance Ministers to identify measures by the next Summit to facilitate domestic capital market development and improve the intermediation of global savings for productive long-term investments, including in infrastructure, and to improve access to financing for SMEs. We ask Finance
46、 Ministers and Central Bank Governors to explore the ways in which private financing and capital markets can be better mobilized. We also look forward to building on the ongoing work of the Multilateral Development Banks to develop new approaches in order to optimize the use of existing resources, i
47、ncluding through leveraging private capital, and to strengthen their lending capacity. We take note of the work underway by the World Bank Group and Regional Development Banks to mobilize and catalyze additional financing for infrastructure investment, particularly in emerging markets and developing
48、 countries.(f)We recognize the importance of improving processes and transparency in the prioritization, planning, and funding of investment projects, especially in infrastructure, and in making better use of project preparation funds. Particular attention will also be given to ways to improve the design of and conditions for productive public-private partnership (PPP) arrangements.Questions:1Please translate Paragraph (a)and (b) into Chinese. (9marks)2Multiple choices (please note that you need to make ch
