普思考试真题答案

普思考试真题答案
1、除了人物以外自然界的一切几乎都是属于花鸟画的范畴。

答案：正确
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2、An aircraft requires a planned overhaul each year at
a cost of $5,000 every three years. This is a condition of being allowed to fly. How should the cost of the overhaul be treated in the financial statements? Select the correct option from those stated here:
A、Accrued for over the year and charged to maintenance expenses
B、Provided for in advance and charged to maintenance expenses
C、Capitalised and depreciated over the period to the next overhaul
D、Charged to profit or loss when the expenditure takes place
答案：Capitalised and depreciated over the period to the next overhaul
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3、Where are equity dividends paid presented in the
financial statements?
A、As a deduction from retained earnings in the statement of changes in equity
B、As a liability in the statement of financial position
C、As an expense in profit or loss
D、As a loss in 'other comprehensive income
答案：As a deduction from retained; earnings in the statement of changes in equity
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4、Ruby Co owns 30% of Emerald Co and exercises significant influence over it. Emerald Co sold goods to Ruby Co for $160,000. Emerald Co applies a one-third mark-up on cost. Ruby Co still had 25% of these goods in inventory at the year end.What amount should be deducted from consolidated retained earnings in respect of this transaction?
A、$3,000
B、$2,900
C、$2,800
D、$3,100
答案：$3,000
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5、作为写意人物画的代表画家，自号“梁风子”时人称他为“梁疯子”，代表作品有《泼墨仙人图》的是
A、吴道子
B、梁楷
C、曹不兴
D、顾恺之
答案：梁楷
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6、On 1 August 20X7 Patronic Co purchased 18 million of the 24 million $1 equity shares of Sardonic Co. The acquisition was through a share exchange of two shares in Patronic Co for every three shares in Sardonic Co. The market price of a share in Patronic Co at 1 August 20X7 was $5.75. Patronic Co will also pay in cash on 31 July 20X9 (two years after acquisition) $2.42 per acquired share of Sardonic Co.Patronic Co's cost of capital is 10% per annum.What is the amount of the consideration attributable to Patronic Co for the acquisition of Sardonic Co?
A、$105 million
B、$139.5 million
C、$108.2 million
D、$103.8 million
答案：$105 million
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7、Which of the following would be treated under IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors as a change of accounting policy?
A、A change in valuation of inventory from a weighted average to a FIFO basis
B、A change of depreciation method from straight line to reducing balance
C、Adoption of the revaluation model for non-current assets previously held at cost
D、Capitalisation of borrowing costs which have arisen for the first time
答案：A change in valuation of inventory from a weighted average to a FIFO basis
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8、同步发电机的外特性曲线是指（）。

A、电机端电压和负载电流之间的关系
B、电机端电压和励磁电流之间的关系
C、负载电流和励磁电流的关系
D、转速和励磁电流关系
答案：电机端电压和负载电流之间的关系
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9、At what amount does IFRS 16 Leases require a lessee to measure a right-of-use asset acquired under a lease?
A、Lease liability + other direct costs + incentives received
B、Lease liability - other direct costs - prepayments
C、Lease liability + other direct costs + prepayments - incentives received
D、Lease liability - other direct costs - prepayments + incentives received
答案：Lease liability + other direct costs + prepayments - incentives received
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10、行笔时用笔的速度，包括快，慢，轻，重，顿，挫，转折
等运用，也有一定的规律。

A:正确 B:错误
答案：正确
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11、The Conceptual Framework identifies four enhancing qualitative characteristics of financial information. For which of these characteristics is DISCLOSURE OF ACCOUNTING POLICIES particularly important?
A、Verifiability
B、Timeliness
C、comparability
D、Understandability
答案：comparability
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12、Which one of the following statements regarding systems of regulation of accounting is true?
A、A principles-based system will require more detailed regulations than a rules-based system.
B、A rules-based system will tend to give rise to a smaller number of accounting standards than a principles-
based system.
C、A principles-based system seeks to cover every eventuality.
D、A principles-based system requires the exercise of more judgement in application than a rules-based system.
答案：A principles-based system requires the exercise of more judgement in application than a rules-based system.
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13、An associate is an entity in which an investor has significant influence over the investee. Which TWO of the following indicate the presence of significant influence?
A、The investor owns 330,000 of the 1,500,000 equity voting shares of the investee.
B、The investor has representation on the board of directors of the investee.
C、The investor is able to insist that all of the sales of the investee are made to a subsidiary of the investor.
D、The investor controls the votes of a majority of the board members.
答案：The investor owns 330,000 of the 1,500,000 equity voting shares of the investee. The investor has
representation on the board of directors of the investee.
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14、在合并变量时，两个数据文件都必须事先按关键变量值（）。

A、升序排序
B、降序排序
C、不排序
D、可升可降
答案：升序排序
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15、On what basis may a subsidiary be excluded from consolidation?
A、The activities of the subsidiary are dissimilar to the activities of the rest of the group.
B、The subsidiary was acquired with the intention of reselling it after a short period of time.
C、The subsidiary is based in a country with strict exchange controls which make it difficult for it to transfer funds to the parent.
D、There is no basis on which a subsidiary may be
excluded from consolidation.
答案：There is no basis on which a subsidiary may be excluded from consolidation.。