2014年中级经济师考试铁路运输专业复习资料.doc

专业好文档2013年中级经济师考试铁路运输专业复习资料一、单项选择题1、铁路大修理基金应该(a)a、计入成本费用b、单列c、计入预提费用d、计入应付账款2、营运收入包括货物运费收入、旅客票价及收入以及(a)a.邮运运费收入b.无主货物变价收入c.遗失物品变价收入d.拣拾款3、递延资产应当按(d )a、一次直接计入成本b、一次计入当年损益c、分期摊销计入成本d、分期摊销计入各期损益4、资产负债表不能提供的信息是(c)a.资产流动性b.资产结构c.营运生产状况d.负债水平5、(a)属于企业自有资金a、未分配利润b、应付款c、应付长期债券d、短期借款6、长期负债可以通过什么方式筹措(b)a.国家投资b.发行债券c.发行股票d.个人投资7、模拟区域定价系数是根据各铁路局完成同类运输产品的标准成本与(a)的比例关系确定的。a、铁路平均标准成本b、各局的平均成本c、各局的标准成本之和d、全路计划成本8、用来衡量资产获利能力的是(d )a、资产负债率b、存货周转率c、成本费用利润率d、资产收益率二、多项选择题1、铁路运输收入进款可以分为(bde)a.营业外收入b.铁路建设基金c.投资收益d.代收款e.运输收入2、运输企业的利润总额包括(acd)a.营运利润b.盈余公积金c.投资净收益d.营业外收支净额e.法定公积金3、评价企业经营成果的指标有(bce )a、资产负债率b、成本费用利润率c、应收账款周转率d、固定资产利用率e、营业收入利税率4、下列哪项是直接计入损益中，冲减营运利润( bd )a.营业外支出b.管理费用c.固定资产折旧费d.销售费用e.工资三、名词解释1、延资产：是指不能全部计入当年损益，应当在以后年度内分期摊销的各项费用。2、长期负债：是指偿还期限在一年或超过一年的一个营业周期以上的债务。四、简答题1、税后利润的分配顺序如何?答：(1)被没收的财物损失、支付各项税款、带纳金和罚款;(2)弥补企业以前年度亏损：(3)提取法定盈余公积金;(4)提取公益金。(5)向投资者分配利润。五、计算题1、已知某企业营业收入1000万元，管理费用50万元，财务费用为25万元，营业成本400万元，营业外收支净额为10万元，营业税及附加税率为30%，企业所得税率为40%。试计算该企业税后利润。解：利润总额=营业利润+投资净收益+营业外收支净额其中：营业利润=1000-400-50-25-100030%=225万元利润总额=225+10=235万元税后利润=235(1-40%)=141万元winger tuivasa-sheck, who scored two tries in the kiwis 20-18 semi-final win over england, has been passed fit after a lower-leg injury, while slater has been named at full-back but is still recovering from a knee injury aggravated against usa.both sides boast 100% records heading into the encounter but australia have not conceded a try since josh charnleys effort in their first pool match against england on the opening day.aussie winger jarryd hayne is the competitions top try scorer with nine, closely followed by tuivasa-sheck with eight.but it is recently named rugby league international federation player of the year sonny bill williams who has attracted the most interest in the tournament so far.the kiwi - with a tournament high 17 offloads - has the chance of becoming the first player to win the world cup in both rugby league and rugby union after triumphing with the all blacks in 2011.id give every award back in a heartbeat just to get across the line this weekend, said williams.the (lack of) air up there watch mcayman islands-based webb, the head of fifas anti-racism taskforce, is in london for the football associations 150th anniversary celebrations and will attend citys premier league match at chelsea on sunday.i am going to be at the match tomorrow and i have asked to meet yaya toure, he told bbc sport.for me its about how he felt and i would like to speak to him first to find out what his experience was.uefa hasopened disciplinary proceedings against cskafor the racist behaviour of their fans duringcitys 2-1 win.michel platini, president of european footballs governing body, has also ordered an immediate investigation into the referees actions.cska said they were surprised and disappointed by toures complaint. in a statement the russian side added: we found no racist insults from fans of cska. baumgartner the disappointing news: mission aborted.the supersonic descent could happen as early as sunda.the weather plays an important role in this mission. starting at the ground, conditions have to be very calm - winds less than 2 mph, with no precipitation or humidity and limited cloud cover. the balloon, with capsule attached, will move through the lower level of the atmosphere (the troposphere) where our day-to-day weather lives. it will climb higher than the tip of mount everest (5.5 miles/8.85 kilometers), drifting even higher than the cruising altitude of commercial airliners (5.6 miles/9.17 kilometers) and into the stratosphere. as he crosses the boundary layer (called the tropopause),e can expect a lot of turbulence.the balloon will slowly drift to the edge of space at 120,000 feet ( then, i would assume, he will slowly step out onto something resembling an olympic diving platform.they blew it in 2008 when they got caught cold in the final and they will not make the same mistake against the kiwis in manchester.five years ago they cruised through to the final and so far history has repeated itself here - the last try they conceded was scored by englands josh charnley in the opening game of the tournament.that could be classed as a weakness, a team under-cooked - but i have been impressed by the kangaroos focus in their games since then.they have been concentrating on the sort of stuff that wins you tough, even contests - strong defence, especially on their own goal-line, completing sets and a good kick-chase. theyve been great at all the unglamorous stuff that often goes unnoticed in the stands but not by your team-mates.it is as though their entire tournament has been preparation for the final.in johnathan thurston, cooper cronk, cameron smith and either billy slater or greg inglis at full-back they have a spine that is unmatched in rugby league. they have played in so many high-pressure games - a priceless asset going into saturday.the kiwis