# Note # Introduction If you are calm, your feet will be flat, while if you are clear, your feet will be accurate. "How difficult is it to be a certified public accountant?" Everyone has a ruler in his heart for this problem. Life is like a ruler, and this scale is in people's hearts. The following is a daily practice for certified public accountants. Did you practice today?
Certified Public Accountants practice Accounting once a day: fair value measurement (1.27)
Multiple choice questions
According to the relevant provisions of Accounting Standards for Enterprises No.39-Fair Value Measurement, the following are liabilities measured at fair value or equity instruments of enterprises ().
A, trading financial liabilities
B, call option contracts
C settled by common stock, convertible corporate bonds
D, call option contracts settled by net cash
answer
AD
analysis
option b, call option contracts settled by common stock, refers to the expiration date of options, and options are held. It is an equity instrument, but it is not necessary to confirm the change of fair value during the holding period; Option C is a mixed instrument, and its liability component is subsequently measured according to amortized cost, and its fair value change is not recognized for the equity component. Option D, a call option contract with net cash settlement, refers to the option expiration date, and the price difference of the stock is paid in cash instead of physical delivery, which belongs to the equity tool.
Certified Public Accountants practice Auditing once a day: professional doubt (1.27)
Multiple choice questions
The following understanding of professional doubt is correct ().
A, professional suspicion supports the statement that "existence is reasonable"
B, certified public accountants need to be vigilant when they receive contradictory audit evidence
C, when they doubt the reliability of information, because certified public accountants have no responsibility to screen audit procedures, there is no need to conduct further investigation
D, if the previous management and governance layers were honest and honest, Certified public accountants don't need to remain suspicious
Answer
B
Analyze
Option A. Keeping professional suspicion requires certified public accountants to have the spirit of criticism and doubt, abandon the logical thinking of "being is reasonable" and seek the true situation of things. Option C requires further investigation when the reliability of information is doubted. Option d, even if the certified public accountant thinks that the management and the management are honest and honest, it cannot reduce the requirement of maintaining professional suspicion.
Certified Public Accountants practice the Tax Law once a day: Personal income tax (1.27)
Multiple choice questions
Among the following expenses incurred by individual industrial and commercial households, the one that is allowed to be deducted before personal income tax is ().
A, family expenses
B, non-advertising sponsorship expenses
C, paid value-added tax
D, and property transfer losses during production and operation
Answer
D
Analysis
Option ABC shall not be deducted before tax.
Certified Public Accountants practice the Economic Law once a day: frequently transfer (1.27)
Multiple choice questions
The following items are frequently transferred ().
A, military and economic assistance between governments
B, donation between individuals
C, donation between governments
D, compensation between individuals
Answer
ABCD
Analysis
According to regulations, current transfer specifically includes personal transfer and government transfer, the former refers to free donation or compensation between individuals, and the latter refers to.
certified public accountants practice Financial Management once a day: technical analysis (1.27)
Multiple choice questions
Among the following statements, the correct one is ().
A, as long as the market is strong and effective, technical analysis, fundamental analysis and various valuation models are invalid, various investment funds cannot obtain excess returns.
B, as long as the market is semi-strong, technical analysis, fundamental analysis and various valuation models are invalid, all kinds of investment funds can't get excess returns
C, as long as the market is weak, technical analysis, fundamental analysis and various valuation models are invalid, all kinds of investment funds can't get excess returns
D, no matter whether the market is strong, semi-strong or weak, Technical analysis, fundamental analysis and all kinds of valuation models are invalid, and all kinds of investment funds can't achieve excess returns
Answer
B
Analysis
If the market is semi-strong and effective, technical analysis, fundamental analysis and all kinds of valuation models are invalid, all kinds of investment funds can't achieve excess returns. Option b is correct and option ACD is wrong.
Certified Public Accountants practice Corporate Strategy once a day: scattered industries (1.27)
Multiple choice questions
From the perspective of three basic competitive strategies, the following practices about scattered industries are correct ().
A, overcoming fragmentation-gaining cost advantage
B, increasing added value-improving product differentiation
C, specialization-target agglomeration
D, chain operation or franchising
Answer
ABCD
Analysis
From the perspective of three basic competitive strategies, the fragmentation of industries (2) Increase added value-improve the degree of product differentiation. (3) Specialization-target concentration. There are several ways to overcome fragmentation: (1) Chain operation or franchise operation. (2) Technological innovation to create economies of scale. (3) Discover industrial trends as soon as possible.