2020年軍隊文職招聘考試會計學：試題模擬第一套答案13-解放軍文職人員招聘-軍隊文職考試-紅師教育
發(fā)布時間：2019-05-29 22:44:17試題點評：實驗班模擬試題（一）綜合題第2題第（4）問、經(jīng)典題解P375第二題綜合題第4問、應試指南P477第9題、夢想成真全真模擬試題P32第3題、夢想成真全真模擬試題P84第2題第（4）問是對這一知識點的考查。五、英文附加題（本題型共1題，共10分。答案中的金額單位以元表示，有小數(shù)的，保留兩位小數(shù)，兩位小數(shù)后四舍五入。用英文在答題卷上解答，答在試題卷上無效）。Company A is a listed company located in P. R. China. On January 1， 20 X 4， Company A signed two share-based payment arrangements as follow：（a）The company granted 100 cash share appreciation rights （SARs） to each of its 300 senior management employees， conditional upon the employees remaining in the company s employ for the next three years. The cash share appreciation rights provided the employees with the right to receive， at the date the rights were exercised， cash equal to the appreciation in the company s share price since the grant date. On December 31， 20 X 6， all SARs held by the remaining employees vested. They could be exercised during 20 X 7 and 20 X 8. The fair value and the intrinsic value （which equals the cash paid out） of SARs are shown below.Management estimated， on the grant date， that 20% of the employees would leave evenly during the three-year period. During 20 X 4， 22 employees left the company and management predicted the same level of departure for the next two years. During 20 X 5， 20 employees left and management estimated that a further 15 employees would leave during year 3. Only 10 employees left during 20 X 6. At the end of 20 X 7， 110 employees exercised their SARs， another 138 employees exercised their SARs on December 12， 20 X 8.（b）The company made an award of 1000 share options to each of its 100 employees working in the sales department. The share option would vest at the end of 20 X 6， provided that the employees remained in the employ of the company till the date of vest， and provided that the company s earnings per share （EPS） increased by at least an average of 10% over the three-year period. The exercise price of each option was ￥15， but it would drop ；to ￥10 if EPS increased by an average of 15% or more.On the grant date， the company estimated that the fair value of the share option was ￥25 per option if the exercise price was ￥15； ￥30 if the exercise price was ￥10.In the year ended December 31， 20 X 4， the company s EPS increased by 16% and the management forecasted similar growth for the next two years. However， during 20 X 5， EPS increased by just 12% resulting in an average for the two-year period of 14%. Therefore， the management expected that EPS would continue to increase at 14% for 20 X 6. In the year 20 X 6， EPS of the company increased by 17% resulting in an average for the three-year period of 15%.During 20 X 4， 10 employees left the company and the management predicted that a total of 35 employees would leave by the end of 20 X 6. 15 employees departed during 20 X 5， and hence 60 employees were expected to remain. By the end of 20 X 6， a further 5 employees had left.
2017年軍隊文職人員招聘考試（會計）沖刺模擬試題及答案一(5月7日)-解放軍文職人員招聘-軍隊文職考試-紅師教育
2017年軍隊文職人員招聘考試（會計）沖刺模擬試題及答案一(5月7日)發(fā)布時間：2017-12-18 22:44:071). 企業(yè)取得的交易性金融資產(chǎn)，期末公允價值下降時應借記的科目是( )。A.應收利息B.公允價值變動損益C.投資收益D.交易性金融資產(chǎn)正確答案：B
