2025年基金会计英文题库及答案

2025年基金会计英文题库及答案

一、单项选择题（总共10题，每题2分）1.WhichofthefollowingstatementsistrueregardingthefairvaluemeasurementoffinancialassetsunderIFRS9?A.Fairvalueisalwaysequaltomarketprice.B.Fairvalueisdeterminedbasedonquotedpricesinactivemarkets.C.Fairvalueisestimatedusingdiscountedcashflowmodelsifactivemarketsdonotexist.D.Fairvalueisnotrecognizedforfinancialassetsheldatfairvaluethroughprofitorloss.Answer:C2.AccordingtoIFRS9,whatistheprimaryobjectiveoftheexpectedcreditloss(ECL)model?A.Tominimizetherecognitionofbaddebts.B.Torecognizecreditlossesintheperiodtheyareincurred.C.Todefertherecognitionofcreditlossesuntiltheyareactuallyrealized.D.Toavoidtheimpactofcreditlossesontheincomestatement.Answer:B3.WhichofthefollowingisconsideredaderivativefinancialinstrumentunderIFRS9?A.Commonstockofacompany.B.Aforwardcontractoninterestrates.C.Afixeddepositwithabank.D.Abondissuedbyagovernment.Answer:B4.UnderIFRS9,howarechangesinthefairvalueofavailable-for-salefinancialassetsreported?A.Recognizedinothercomprehensiveincome.B.Recognizedintheincomestatement.C.Recognizedinequity.D.Notrecognizedinthefinancialstatements.Answer:A5.Whatisthekeydifferencebetweenheld-to-maturityandavailable-for-salefinancialassetsunderIFRS9?A.Held-to-maturityassetsaresubjecttolessregulatoryscrutiny.B.Available-for-saleassetsaremeasuredatfairvalue.C.Held-to-maturityassetsaremeasuredatamortizedcost.D.Available-for-saleassetsarenotclassifiedasfinancialassets.Answer:C6.UnderIFRS9,whatisthetermusedtodescribetheprocessofestimatingtheexpectedcreditlossforfinancialassets?A.Creditimpairmenttesting.B.Fairvaluemeasurement.C.Provisionforbaddebts.D.Allowanceforcreditlosses.Answer:A7.Whichofthefollowingisacomponentoftheexpectedcreditloss(ECL)calculationunderIFRS9?A.Marketriskpremium.B.Creditconversionfactor.C.Betacoefficient.D.Weightedaveragecostofcapital.Answer:B8.UnderIFRS9,howareinterestincomeandinterestexpenserecognizedonfinancialassetsandliabilities?A.Usingtheeffectiveinterestmethod.B.Usingthestraight-linemethod.C.Recognizedonlywhencashisreceivedorpaid.D.Notrecognizeduntilthefinancialassetorliabilityisderecognized.Answer:A9.WhatistheprimaryobjectiveoftheIFRS9frameworkforfinancialinstruments?A.Tosimplifytheaccountingforfinancialinstruments.B.Toenhancetransparencyandcomparabilityoffinancialstatements.C.Toreducetherecognitionoffinancialinstrumentsinthebalancesheet.D.Tominimizetheimpactoffinancialinstrumentsontheincomestatement.Answer:B10.UnderIFRS9,whatisthetermusedtodescribetheprocessofderecognizingafinancialasset?A.Retirement.B.Disposal.C.Derecognition.D.Amortization.Answer:C二、多项选择题（总共10题，每题2分）1.WhichofthefollowingareconsideredfinancialassetsunderIFRS9?A.Equityinvestments.B.Debtinstruments.C.Realestateheldforrentalincome.D.Inventory.Answer:A,B2.WhatarethemaincategoriesoffinancialassetsunderIFRS9?A.Held-to-maturity.B.Available-for-sale.C.Fairvaluethroughprofitorloss.D.Loansandreceivables.Answer:A,B,C,D3.WhichofthefollowingaremethodsformeasuringfairvalueunderIFRS9?A.Quotedpricesinactivemarkets.B.Discountedcashflowmodels.C.Market-basedpriceindices.D.Costmodel.Answer:A,B,C4.Whatarethekeycomponentsoftheexpectedcreditloss(ECL)modelunderIFRS9?A.Probabilityofdefault.B.Lossgivendefault.C.Exposureatdefault.D.Creditconversionfactor.Answer:A,B,C5.WhichofthefollowingareconsideredderivativefinancialinstrumentsunderIFRS9?A.Forwardcontracts.B.Futurescontracts.C.Options.D.Swaps.Answer:A,B,C,D6.Howarechangesinthefairvalueofavailable-for-salefinancialassetsreportedunderIFRS9?A.Recognizedinothercomprehensiveincome.B.Recognizedintheincomestatement.C.Recognizedinequity.D.Notrecognizedinthefinancialstatements.Answer:A,B7.Whatarethemaindifferencesbetweenheld-to-maturityandavailable-for-salefinancialassetsunderIFRS9?A.Measurementbasis.B.Recognitioncriteria.C.Impairmentrecognition.D.Fairvaluereporting.Answer:A,C,D8.Whichofthefollowingarecomponentsoftheexpectedcreditloss(ECL)calculationunderIFRS9?A.Probabilityofdefault.B.Lossgivendefault.C.Exposureatdefault.D.Creditconversionfactor.Answer:A,B,C9.HowareinterestincomeandinterestexpenserecognizedonfinancialassetsandliabilitiesunderIFRS9?A.Usingtheeffectiveinterestmethod.B.Usingthestraight-linemethod.C.Recognizedonlywhencashisreceivedorpaid.D.Notrecognizeduntilthefinancialassetorliabilityisderecognized.Answer:A10.WhatarethemainobjectivesoftheIFRS9frameworkforfinancialinstruments?A.Toenhancetransparencyandcomparabilityoffinancialstatements.B.Tosimplifytheaccountingforfinancialinstruments.C.Toreducetherecognitionoffinancialinstrumentsinthebalancesheet.D.Tominimizetheimpactoffinancialinstrumentsontheincomestatement.Answer:A,B三、判断题（总共10题，每题2分）1.UnderIFRS9,fairvalueisalwaysequaltomarketprice.Answer:False2.Theexpectedcreditloss(ECL)modelunderIFRS9recognizescreditlossesintheperiodtheyareincurred.Answer:True3.AforwardcontractoninterestratesisconsideredaderivativefinancialinstrumentunderIFRS9.Answer:True4.Changesinthefairvalueofavailable-for-salefinancialassetsarerecognizedintheincomestatementunderIFRS9.Answer:False5.Held-to-maturityfinancialassetsaremeasuredatamortizedcostunderIFRS9.Answer:True6.Theexpectedcreditloss(ECL)calculationunderIFRS9includesthecreditconversionfactor.Answer:True7.Interestincomeandinterestexpenseonfinancialassetsandliabilitiesarerecognizedusingthestraight-linemethodunderIFRS9.Answer:False8.TheprimaryobjectiveoftheIFRS9frameworkistosimplifytheaccountingforfinancialinstruments.Answer:False9.DerecognitionofafinancialassetunderIFRS9isreferredtoasretirement.Answer:False10.Theexpectedcreditloss(ECL)modelunderIFRS9isdesignedtominimizetherecognitionofbaddebts.Answer:False四、简答题（总共4题，每题5分）1.ExplaintheconceptoffairvaluemeasurementunderIFRS9anditssignificanceinfinancialreporting.Answer:FairvaluemeasurementunderIFRS9referstotheprocessofdeterminingthepricethatwouldbereceivedtosellanassetorpaidtotransferaliabilityinanorderlymarkettransactionbetweenmarketparticipantsatthemeasurementdate.Itissignificantinfinancialreportingasitprovidesamoreaccurateandrelevantrepresentationoftheeconomicvalueoffinancialassetsandliabilities,enhancingtransparencyandcomparabilityoffinancialstatements.2.Describetheexpectedcreditloss(ECL)modelunderIFRS9anditsimpactonfinancialreporting.Answer:Theexpectedcreditloss(ECL)modelunderIFRS9estimatestheexpectedcreditlossesoverthelifetimeofafinancialasset.Itiscalculatedastheprobabilityofdefaultmultipliedbythelossgivendefaultandtheexposureatdefault.TheECLmodelimpactsfinancialreportingbyrequiringtherecognitionofcreditlossesintheincomestatement,providingamoreaccuratereflectionofthecreditriskassociatedwithfinancialassets.3.Discussthedifferencesbetweenheld-to-maturityandavailable-for-salefinancialassetsunderIFRS9.Answer:Held-to-maturityfinancialassetsaremeasuredatamortizedcostandareintendedtobehelduntilmaturity,whileavailable-for-salefinancialassetsaremeasuredatfairvalue,withchangesinfairvaluerecognizedinothercomprehensiveincome.Thekeydifferenceslieinthemeasurementbasisandtherecognitionoffairvaluechanges.4.ExplaintheconceptofderivativefinancialinstrumentsandtheiraccountingtreatmentunderIFRS9.Answer:Derivativefinancialinstrumentsarefinancialinstrumentswhosevalueisderivedfromtheperformanceortheunderlyingpriceofanotherfinancialinstrument.UnderIFRS9,derivativefinancialinstrumentsareclassifiedaseitherfairvaluethroughprofitorlossorheldtomaturity,dependingontheentity'sbusinessmodelformanagingthefinancialassets.Theyaresubjecttospecificaccountingtreatments,includingtherecognitionofchangesinfairvalueandthemeasurementofexpectedcreditlosses.五、讨论题（总共4题，每题5分）1.Discusstheimplicationsoftheexpectedcreditloss(ECL)modelunderIFRS9onfinancialreportingandtheassessmentofcreditrisk.Answer:TheECLmodelunderIFRS9hassignificantimplicationsonfinancialreportingandtheassessmentofcreditrisk.Itrequiresentitiestorecognizecreditlossesintheincomestatement,providingamoreaccuratereflectionofthecreditriskassociatedwithfinancialassets.Thisenhancestransparencyandcomparabilityoffinancialstatementsbutmayalsoincreasethevolatilityofreportedearnings.Themodelalsorequiresentitiestoassessandestimatecreditriskmoreaccurately,whichcanbechallengingbutprovidesamorecomprehensiveviewoftheentity'sfinancialposition.2.Discusstheimpactoffairvaluemeasurementonthefinancialstatementsandthechallengesassociatedwithitsimplementation.Answer:Fairvaluemeasurementhasasignificantimpactonthefinancialstatementsbyprovidingamoreaccurateandrelevantrepresentationoftheeconomicvalueoffinancialassetsandliabilities.Itenhancestransparencyandcomparabilitybutalsointroduceschallengessuchastheneedforreliablemarketdata,thecomplexityofvaluationmodels,andthepotentialformanipulation.Entitiesmustensurethatfairvaluemeasurementsarebasedonobservableinputsandarefreefrombiastomaintaintheintegrityoffinancialreporting.3.DiscussthedifferencesbetweenthepreviousaccountingstandardsforfinancialinstrumentsandtheIFRS9framework.Answer:Thepreviousaccountingstandardsforfinancialinstruments,suchasIAS32andIAS39,hadlimitationsinaddressingcreditriskandthemeasurementoffi