AssumethattheexchangerateofUSd-2021年度重庆市会计人员继续教育网在线培训会计考试参考答案

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AssumethattheexchangerateofUSdollarstoeurosis$1.80to1euro.HowmuchwouldaUScompanygainorloseifthecompanyhasa10,000euroreceivableandtheexchangeratewentto$1.75to1euro?

A、$10,000loss.

B、$10,000gain.

C、$500loss.

D、$500gain.

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答案解析:(C)Therequirementistocomputetheforeignexchangelossorgain.Thecorrectansweris(c)becausebeforethedeclineinvalue,thereceivablehadavalueof$18,000(10,000×$1.80),andafterthedeclineinvalue,thereceivablehadava

Whattypeofunemploymentisshownwhenindividualsdonothavethequalificationsorskillsnecessarytofillavailablejobs?

A、Natural.

B、yclical.

C、Structural.

D、rictional.

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答案解析:Choice”C”iscorrect.Structuralunemploymentoccurswhenthejobsavailabledonotmatchtheskillsoftheunemployedindividualsorwhentheindividualsdonotlivewherejobsareavailablewiththeirskills.

Whichoneofthefollowingwouldnotbeincludedinthecalculationofthegrossdomesticproduct(GDP)?

A、Purchaseofanewhome.

B、nautomotiveworker’swages.

C、doctor’sfee.

D、Purchaseofcommonstock.

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答案解析:TherequirementistoidentifyanitemthatwouldbeincludedinGDP.Grossdomesticproductisthevalueofallfinalgoodsandservicesproducedbythecountrybybothdomesticandforeign-ownedsources.Answer(D)iscorrectbecausecomm

Iftheincomeelasticityofdemandcoefficientforaparticularproductis3.00,thegoodislikely

A、luxurygood.

B、complementarygood.

C、ninferiorgood.

D、necessity.

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答案解析:Therequirementistoidentifythetypeofgoodthatislikelytohaveincomeelasticitycoefficientof3.00.Answer(A)iscorrectbecauseanincomeelasticitycoefficientof3.00indicatesthatdemandforthegoodisverysensitivetoinc

Aperiodofrisinginflationis

A、Increasesthepricelevel,whichbenefitsthosewhoareentitledtoreceivespecificamountsofmoney.

B、nhancesthepositiverelationshipbetweenthepricelevelandthepurchasingpowerofmoney.

C、Willnotbeaffectedbycontractsthatincludetheindexingofpayments.

D、Increasesthepricelevel,whichisnegativelyrelatedtothepurchasingpowerofmoney.

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答案解析:(D)Therequirementistodescribetheeffectsofrisinginflation.Answer(D)iscorrectbecauserisinginflationincreasesthepricelevelofgoods,whichmeansthatindividualscanpurchaseless.Answer(A)isincorrectbecauseindiv

Whichofthefollowinginvolvescomparingmeasuresofactualprogressofaprojecttoplannedprogress?

A、Projectplanning.

B、Projectscheduling.

C、Projectcontrol.

D、Projectclosure.

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答案解析:Therequirementistoidentifythestagethatinvolvescomparingmeasuresofactualprogresstoplannedprogress.Answer(C)iscorrectbecausethisdescribesanaspectofprojectcontrol

Whichofthefollowingisadefiningcharacteristicofsupplychainmanagement?

A、ocusesonthesharingofinformationwithsuppliersandcustomers.

B、ocusesonredesigningprocesses.

C、ocusesonimprovingquality.

D、ocusesonstrategicalliances.

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答案解析:(A)Therequirementistoidentifythedefiningcharacteristicofsupplychainmanagement.Thecorrectansweris(A)becauseakeyaspectofsupplychainmanagement?isthesharingofkeyinformationfromthepointofsaletotheconsumerb

AmassiveearthquakeandtsunamiseriouslydamagedtheproductivecapabilitiesofautomanufacturersinJapan.Asaresult,workersatU.S.partsmanufacturingfirmsdedicatedtosupplyingtheJapanesemanufacturersarefurloughedb

A、conomicrisk.

B、Transactionrisk.

C、Globalsourcingcomplications.

D、shiftintheeconomicbalanceofpower.

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答案解析:Choice”C”iscorrect.Globalsourcingistheuseofaworldwidesupplychain.ThereducedproductioninU.S.factories,asaresultofanaturaldisasterinJapan,isanexampleofthecomplicationsthatcomefromglobalsourcing.

Globalizationisfrequentlyassociatedwithcomparativeadvantageand.

A、ecreasedspecialization.

B、Increasedspecialization.

C、liminationoftariffs.

D、Maintenanceofglobaleconomicbalanceofpower.

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答案解析:Choice”B”iscorrect.Aglobaleconomywithincreasedeconomiesofscalewilllikelyresultinincreasedspecializationinindividualeconomies.

Asthepriceforaparticularproductchanges,thequantityoftheproductdemandedchangesaccordingtothefollowingschedule.

A、0.20

B、0.88

C、10.00

D、5.00

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答案解析:B.Therequirementistocalculatethepriceelasticityofdemand.Answer(B)iscorrectbecausetheformulaforpriceelasticityisequaltothepercentagechangeinquantitydemandeddividedbythepercentagechangeinprice,caculated