年全国会计领军后备人才行政事业类选拔培训模拟试卷二

选拔考试模拟试卷（二）

一、选择题（请在备选答案中选择1个或1个以上正确答案，并将答案填写在括号内。本题共15小题，每小题2分共30分）

1、根据事业单位会计制度，下列标书中不通过“其他收入”科目核算的是（ ） A．出售固定资产过程中取得价款、发生相关税费，以及出售价款扣除相关税费后的净收入

B．已核销应收账款、预付账款、其他应收款在以后期间收回的 C．每日现金账款核对中如发现现金溢余，属于无法查明原因的部分 D．收到银行存款利息、资产承租人支付的租金

2、根据事业单位会计制度，关于基建并账，下列说法并不正确的是（ ） A．将基建账所有数据并入单位会计“大账” B．基建账可以不单独建账

C．基建并账只是将基建会计报表与大账会计报表合并 D．基建账必须单独建账

3、根据事业单位会计制度，年度资产负债表中，财政补助结转和财政补助结余两个项目的期末余额合计数，应等于（ ）

A．收入支出表中本年财政补助结转结余项目的本年数 B．财政补助收入支出表中年末财政补助结转结余项目的本年数

C．财政补助收入支出表中年末财政补助结转结余项目与年初财政补助结转结余项目本年数的差额

D．本年财政补助收入减本年事业支出(财政补助支出)的差额

4、新旧制度衔接时，不应将下列哪些数据转入新账“事业基金”科目( )。 A．原账“对外投资”中属于短期投资对应的投资基金 B．原账“对外投资”中属于长期投资对应的投资基金 C．原账“无形资产”所对应的一般基金

D．原账“事业基金”中属于新制度下财政补助结转结余资金 5、下列情形中事业单位可以不进行资产评估的是（ ）。

A．经批准事业单位整体或者部分资产无偿划转。 B．整体或者部分资产租赁给非国有单位

C．事业单位下属的事业单位之间的合并、资产划转、置换和转让

D．发生其他不影响国有资产权益的特殊产权变动行为，报经同级财政部门确认可以不进行资产评估的

6、推行公务卡是进一步深化国库集中支付制度改革，规范预算单位财政授权支付业务，减少现金支付结算，提高支出透明度，加强公共财政管理与监督，方便预算单位用款，加强财政领域防腐体系建设的重要制度创新。预算单位在公务卡管理工作中的主要职责是（ ）

A．选择本单位公务卡发卡行，签订公务卡服务协议，组织本单位工作人员统一办理公务卡，做好新增、调动、退休等人员的公务卡管理工作

B．督促本单位持卡人及时办理公务卡项下公务消费支出的财务报销手续，协助发卡行向本单位有逾期欠款的持卡人催收欠款

C．配合财政部门做好公务卡监督管理等有关工作

D．通过公务卡支持系统，审核本单位持卡人提请报销的公务卡消费信息，及时办理公务卡报销还款和资金退回等业务，及时下载保存报销还款信息，做好相关账务处理工作，并按月与发卡行就公务卡报销还款情况进行对账

7、部门结转资金的使用和管理原则（ ）。

A．部门连续年度安排预算的延续项目，有结转资金的，在编制以后年度预算时，应根据项目结转资金情况和项目年度资金需求情况，统筹安排财政拨款预算

B．基本支出结转资金原则上结转下年继续使用，用于增人增编等人员经费和日常公用经费支出，但在人员经费和日常公用经费间不得挪用，不得用于提高人员经费开支标准。项目支出结转资金结转下年按原用途继续使用

C．结转资金原则上不得调整用途。在年度预算执行过程中，部门确需调整结转资金用途的，需报财政部审批

D．部门在预算执行中因增人增编需增加基本支出的，应首先通过本部门基本支出结转资金安排，并将安排使用情况报财政部备案

8、收支分类是合理编制预决算的重要基础。下列关于我国收支分类科目设置的表述中，正确的有( )。

A．“医疗卫生”属于支出功能分类的类级科目

B．“社会保障和就业”、“社会保险基金支出”属于支出功能分类的款级科目

C．收支分类体系包括“收入分类”、“支出功能分类”和“支出经济分类”三部分 D．“工资福利支出”、“商品和服务支出”、“对个人和家庭的补助”属于支出功能分类的类级科目

9、行政事业单位全面预算控制的目标不包括（ ）。 A.保证预算的刚性，一经制定不得更改

B.职责分工、权限范围和审批程序应当明确规范，机构设置和人员配备应当科学合理 C.预算编制、执行、调整、分析、考核的控制流程应当清晰严密

D.对预算编制方法、审批程序、预算执行情况检查、预算调整、预算执行结果的分析考核等应当有明确的规定

10、从内部控制的角度看，行政事业单位采购业务的风险主要体现为（ ）。 A. 采购、资产管理和预算编制部门之间缺乏沟通协调，采购预算和计划编制不合理

B. 采购需求审核不严格，需求参数不公允，验收不严格，甚至以化整为零或其他方式规避公开招标

C. 采购活动不规范，未按照规定选择采购方式、发布采购信息 D. 采购业务档案管理不善，信息缺失

11、下列选项中，进行预算编制时应注意的问题有（ ）。 A.收入预算的编制，要符合国家 B.支出预算的编制，要符合国家

C.支出预算的编制，要量入为出，不得编制赤字预算 D.支出预算可以不考虑收入预算，赤字预算是可以接受的

12、行政事业单位要加强对单位内控规范的学习，吃透其精神，准确把握其内涵和要点。下列各项中，构成单位内控规范的内涵和要点的有（ ）。

A.制衡是实现内部控制的基本要素 B.“关口前移”是实现内部控制的主要特点 C.单位领导重视和推动是实施单位内控规范的关键 D.信息化是实施单位内控规范的重要手段

13、下列各项关于采购方式的表述中，属于公开招标方式的是（

A.采购人或其委托的采购机构以招标公告的方式邀请不特定的供应商参加投标竞

争，中择优选择中标供应商的采购方式

B.采购人或其委托的采购代理机构以投标邀请书的方式邀请三家或三家以上物定的供商参与投标的采购方式

C.采购人或其委托的采购代理机构通过与多家供应商就采购事宜进行谈判，经分析比后从中确定中标供应商的采购方式

D.采购人向三家以上潜在的供应商发出询价单，对各供应商一次性报出的价格进行分析

14、下列各项中，属于《预算法》规定的县级以上地方各级人民代表大会的职权的有（ ）。 A.审查本级总预算草案及本级总预算执行情况的报告 B.

C.批准本级预算和本级预算执行情况的报告

D.撤销本级关于预算、决算的不适当的决定和命令 15、下列关于预算单位零余额账户的表述中，正确的有( ) A．零余额账户可以办理提取现金业务

B．零余额账户可以在日常采购中办理向供应商转账等结算业务

C．零余额账户可以向本单位按账户管理规定保留的相应账户划拔工会经费

D．零余额账户可以向本单位按账户管理规定保留的相应账户划拨住房公积金及提租补贴

二、案例分析题（本题共3小题。每小题25分，共75分）

1、甲单位系一家事业单位，已执行国库集中支付制度。2014年1月，甲单位内部审计部门对甲单位2013年度的预算执行、资产管理、采购、会计核算等进行了全面检查，提出了以下需要进一步研究的事项：

（1）5月，甲单位经管理层决定，将一栋商铺（价值800万元）出租给某餐饮企业，每年收取租金500万元，甲单位将所取得的租金纳入单位预算，全部留抵本单位。

（2）6月，甲单位用财政补助资金购置专用设备(不属于集中采购目录范围)。在公开招标中，甲单位发现国内A公司生产的同类专用设备已列入《采购自主创新产品目录》, 但报价超出了采购预算10万元。甲单位在采购中，优先购买了A公司的产品，同时按规定程序申请调整了预算。

（3）7月，甲单位报经主管部门审核同意后，以一栋试验楼为下属单位的银行借款提供担保。

（4）8月，甲单位根据批准的办公楼扩建项目支出预算（超出采购限额标准，但不属于集中采购目录范围），直接委托某建筑安装工程公司承接该扩建工程。

（5）12月，按照财政部门专项工作要求，甲单位进行了资产清查，发现一台专用设备发生严重损毁。经技术部门认定，该设备已无法使用，并且无残料收回或变现价值，财务部门据此进行了设备核销账务处理。

（6）甲单位当年实际取得的事业收入较批准的事业收入预算数超出60万元。甲单位考虑当年物价上涨幅度较大等因素，在年末从该项超收收入中支出40万元以补贴形式一次性发放给职工。

（7）甲单位当年财政授权支付预算指标数为1 000万元，当年零余额账户用款额度实际下达数（不含年初恢复的2012年应返还额度）为870万元，甲单位财务部门据此在2013年末直接确认了“财政补助收入”130万元。

（8）甲单位当年取得经营收入300万元，发生经营支出320万元。甲单位将当年经营收支全部转入经营结余，但未在年末将发生的经营亏损转入非财政补助结余分配。

（9）12月，甲单位将所属培训学校按协议约定上缴的管理费780万元列入往来账，并经管理层决定从该往来账中支出670万元购置了一台专用设备（超出资产配置规定限额）。

（10）12月，甲单位A研究项目通过了专家鉴定，完成结项，剩余财政资金50万元。甲单位鉴于B项目任务越来越重，人员经费紧张，经单位管理层研究决定，将项目结余资金50万元用于补助B项目人员经费。

（11）甲单位办事员李某，用公务卡购买业务零星用品8 000元，因工作繁忙超过了发卡行规定的免息期被银行收取罚息、滞纳金共50元。甲单位在办理该事项报销时，增加事业支出8 050元，减少银行存款8 050元。

【要求】

请根据国家部门预算管理、资产管理、采购、事业单位会计制度等相关规定，对事项（1）至（8），逐项判断是否正确，如不正确，请说明理由；对事项（9）、（10）、（11）逐项指出其中的不当之处，并分别说明正确的处理。

2、甲地质灾害研究所属于级事业单位（下称甲单位），已实行国库集中收付制度。除完成国家规定的地质灾害科研任务外，还从事技术咨询、技术服务、培训等经营性业务。甲单位有关预算编制、会计处理、收入分类以及绩效评价情况如下：

（1）在预算编制过程中，通过“二下二上”程序确定的预算收入为5 000万元，其中财政拨款收入4 500万元，其他收入500万元。

（2）本年度支付在职职工工资600万元，按照支出经济分类，列入了“工资福利支出”科目，按支出功能分类列入了“公共安全”科目。

（3）本年度为某著名公司建造标志性建筑提供地质灾害防范咨询服务，收取技术咨询费100万元，甲地质灾害研究所将技术咨询收入计入了其他收入，并按规定缴纳了相关税金。

（4）本年度通过财政部门安排项目支出中购置一台大型科研设备500万元，已经购置完成，按照支出经济分类列入了“基本建设支出”科目，按照支出功能分类列入了“科学技术支出”科目。

（5）经上级主管部门审核、同级财政部门审批后，甲单位将闲置的办公楼出租，收到租金200万元，甲单位将租金收入计入了经营收入。

（6）年终将基本支出当年未使用的财政拨款转入了事业结余，并计提了职工福利基金10万元。

（7）年终根据单位预算申报的相关材料、依法批复的单位预算，采取公众评判法，通过对绩效目标与实施效果进行对比分析，甲单位认为已经实现了绩效目标，完成了规定的任务。

【要求】

请分析、判断甲地质灾害研究所上述业务事项的处理是否正确，如不正确，请指出正确的处理。

3、中国标准化研究院是一家级科研事业单位，为认真贯彻落实财政部发布的《行政事业单位内部控制规范（试行）》的要求，于2013年6月召开内部控制体系建设专题会议，部署实施单位内部控制体系建设。在专题会议上，单位管理层成员发言要点如下：

院长：内部控制既是行政事业单位的一项重要管理活动，又是一项重要的制度安排，是行政事业单位治理的基石。实施好内控规范，对于提高单位管理水平，改进单位服务的质量和效率，规范单位的财经秩序具有重要意义。在座各位务必高度重视，应运用企业化管理的理念，将实现单位经济效益最大化作为内部控制体系建设的唯一目标，全力做好相关工作。

副院长：为确保内部控制体系建设工作顺利开展，有必要成立内部控制领导小组，建议由院长任组长，本人担任副组长，管理层其他成员任组员，授权财务部负责内部控制体系建立与实施的全部工作，找出存在的问题，认真整改，完善管理。

财务部主任：在全面控制的基础上，我们单位内部控制应当关注单位经济活动和非经济活动的重大风险，并采取更为严格的控制措施，确保不存在重大缺陷。

综合服务中心主任：虽然《行政事业单位内部控制规范（试行）》对单位投资行为作了

严格规定，但考虑到繁杂的投资控制程序可能降低决策效率、丧失投资机会，因此建议简化投资决策审批程序，重大投资项目经业务部论证并直接报院长审批后即可实施。

纪检及审计部主任：内部控制评价是实施内部控制的重要环节。应当制定科学的内部控制评价方案，对单位面临的所有风险和所有业务单位、经济事项进行全面测试和评价。内部控制评价应对内部控制执行的有效性发表意见。

法务部主任：我们单位应当加强对合同订立的管理，对于所有的业务合同，都应当组织法律、技术、财会等工作人员参与谈判, 并聘请外部专家参与相关工作，防范合同签订过程中的风险。

【要求】

根据财政部发布的《行政事业单位内部控制规范（试行）》,逐项分析判断上述成员的发言存在哪些不当之处，并简要说明理由。

三、英语题（本题共2小题。第1小题20分，第2小题25分，共45分） Text 1 PartⅠ

(a) If there’s one thing that both the left and right in America can agree on, it’s that the U.S. government is the thrall of Wall Street, handing out freebies to big banks whenever it gets the chance. And the king of all Wall Street welfare, according to these critics, is quantitative easing. Take, for instance, libertarian magazine Reason excoriation of central bank bond purchases back in 2012, when the current program was announced:

(b)“Quantitative easing … is fundamentally a regressive redistribution program that has been boosting wealth for those already engaged in the financial sector or those who already own homes, but passing little along to the rest of the economy.”

(c) These sentiments were echoed by left-leaning publications like The Daily Kos, which referred to QE as “corporate welfare” for big banks. But a new study released Wednesday by the International Monetary Fund, which the authors claim is “the first to provide a prehensive assessment of unconventional monetary policies on the soundness of the banking sector,” argues that quantitative easing likely hurt the profits of banks, if it had any effect at all on their bottom lines.

(d) The paper shows that while the QE program reduced banks funding costs and increased the value of some bank assets it hurt banks’ profitability by lowering the amount of interest these

firms could charge on a range of products. The fact that Fed actions to reduce long-term interest rates has led to a flattening of the yield curve has made it particularly difficult for financial institutions to make money when the business of banks, put simply, is borrowing short-term and lending long-term.

(e) On the other side of the coin, however, the IMF study did find that QE has encouraged banks to increase their risk taking because low interest rates make it easy for banks to avoid removing toxic assets on their balance sheets. According to the report’s authors, “When interests rates are very low, banks can rollover existing loans or even extend new loans to nonviable firms at nearly zero cost.”

(f) This makes sense. What is the point of lowering interest rates if not to motivate lenders to take risks they otherwise wouldn’t have taken? If you believe that a central bank ought to manage interests rates and institute policies that balance promoting growth and limiting risk, well, QE is a natural extension of that principle.

(g) The Fed has several tools at its disposal to rein in risk—like its stress tests, the review of large banks’“living will”plans, and other regulations—so it can accept that QE might increase risk taking as long as it also boosts growth, particularly at a time when there is a lot of slack in the economy.

(h) US regulators set out the specific guidance in confidential letters on August 5 detailing why they recently rejected the living wills of the world’s largest banks. Hundreds of banks took advantage of the discount lending window on many occasions during the 2008 crisis.

(i) Officials have said the living wills are a learning process and more leeway was given to banks for the 2012 process. But now regulators want banks to bee more disciplined and uniform in their assumptions and justifications. Having already submitted living wills for this year before receiving the response to their 2013 plans, banks have to show improvements in their 2015 plans or risk facing financial penalties.

PartⅡ

(a) Central banks around the world, including China’s, have shifted decisively into investing in equities as low interest rates have hit their revenues, according to a global study of 400 public sector institutions.

(b)“A cluster of central banking investors has bee major players on world equity markets,”

according to a report to be published this week by the Official Monetary and Financial Institutions Forum, a central bank research and advisory group. The trend “could potentially contribute to overheated asset prices”, it warns.

(c) Central banks are traditionally conservative and secretive managers of official reserves. Although scant details are available of their holdings, Omfif’s first “Global Public Investor” survey points out that they have lost revenues in recent years as a result of low interest rates – which they slashed amid the global financial crisis.

(d) The report, seen by the Financial Times, identifies $29.1tn in market investments, including gold, held by 400 public sector institutions in 162 countries.

(e) China’s State Administration of Foreign Exchange has bee “the world’s largest public sector holder of equities”, according to officials quoted by Omfif. Safe, which manages $3.9tn, is part of the People’s Bank of China. “In a new development, it appears that PBoC itself has been directly buying minority equity stakes in important European panies,” Omfif adds. A chapter in the report on Chinese foreign investment trends argues that Safe’s interest in Europe is “partly strategic” because it “counters the monopoly power of the dollar” and reflects Beijing’s global financial ambitions.

(f) Overall, the Omfif report says “global public investors” have increased investments in publicly quoted equities “by at least $1tn in recent years” – without saying from what level, or how the figure is split between central banks and other public sector investors such as sovereign wealth funds and pension funds.

Questions:

1. Single Choices (4 points, please note that you need to make choices strictly from what have been stated in the materials given above):

(1) When the current quantitative easing program was announced? (2 points) Answer: _______

(a) 2008 (b) 2012 (c) 2013 (d) 2015

(2) According to officials quoted by the Official Monetary and Financial Institutions

Forum (Omfif), which of the following has bee “the world’s largest public sector holder of equities”? (2 points) Answer: ________

(a) International Monetary Fund (b) the U.S. government

(c) China’s State Administration of Foreign Exchange (d) the People’s Bank of China 2. Questions and answers (10 points)

(1) According to a new study released by the International Monetary Fund, Why does the author argue that quantitative easing hurt the profits of banks? (3 points)

(2) Why can QE motivate lenders to take risks according to the IMF study? (3 points) (3) Please give your opinions on the methods that the Fed adopts at its risk management. (4 points)

3. Please translate Paragraph (e) of PartⅡinto Chinese. (6 points) ANSWER： Text 2

PartⅠExpert calls for tighter control of funds

(a) A researcher who is behind bars for corruption and misuse of research funds is proof that a new system is urgently needed to distribute such funds, an expert warned.

(b) Duan Zhenhao, 53, from the Institute of Geology and Geophysics, was nominated as a candidate academician of the Chinese Academy of Sciences, one of China's leading scientific research institutes, in May 2011. But his wife posted several reports online that said Duan had used government research funds to pay for his travel and other expenses and had had extramarital affairs since June 29, 2011. The supervision and auditing department of the institution he worked at subsequently investigated his projects.

(c) It later claimed that Duan and his secretary had used false invoices to apply for more funds, the amount reaching 1.24 million yuan ($199,000). Duan received 58,500 yuan illegally from his projects, a report in the Beijing News said on Friday. On Dec 18, Duan was sentenced to 13 years in prison, and his secretary got 10 years. Duan's alleged extramarital affairs were not investigated. His wife could not be reached for ment.

(d) Duan appealed to a higher court because he thought the sentence was too harsh, but no details about the appeal have been released, his lawyer said.

(e) \"He knew little about the reimbursement but focused on his research,\" said Zhao, his lawyer from the Beijing Dongyuan Law Firm. Zhao said Duan had worked in the United States for years, making him unfamiliar with the reimbursement system in China. \"Besides, Duan thought part of the funds for his projects could be his payment,\" Zhao said. \"He didn't deliberately misuse that large amount of money, so he deserves a shorter sentence.\"

(f) Many people have questioned Duan's morality. He claimed that he donated his sperm to a woman who his wife said is one of his mistresses.

(g) \"The academic capabilities and their moral integrity have equal importance to a researcher,\" said Chu Zhaohui, a senior researcher at the National Institute of Education Sciences.\" But his is not the only case of a researcher accused of corruption,\" Chu said. \"It's kind of a mon practice among researchers.\" Only about 40 percent of government research funds have been used for the projects, according to a survey conducted by the China Association for Science and Technology, Guangming Daily said. From 2003 to 2011, 17 corruption cases involving of researchers were discovered in Beijing's Haidian district, where many universities and institutes are located.

(h) In December, the Ministry of Education released statements calling for better use of funds. Together with Duan's case, this can serve as a warning to researchers that good behavior is important. But it cannot solve the problem. \"The government needs to further reform the system to distribute funds and supervise research projects,\" Chu said, suggesting that professionals instead of government officials or administrative personnel from institutions should manage academic projects.

Part Ⅱ China introduce research funding reporting system

(a) BEIJING -- China will ask researchers in government funded projects to submit detailed reports of their work to ensure proper use of public money.

(b) Reporting will be encouraged, but not mandatory, for research funded by central or local governments so that authorities can monitor progress and results, said Ye Yujiang of the Ministry of Science and Technology, on Thursday during webchat on the Chinese government's website, .gov.cn.

(c) The general office of the State Council last week published a circular formulated by the ministry which suggested that the reporting system should be in place in the science and technology sector by 2020. Unlike academic essays or other research documents, the reports will record the entire process and results in detail, whether the research is successful or not, He Defang, director of the Institute of Scientific and Technical Information of China, explained.

(d) Standards for the reports have been formulated, and reports may include detailed information on methodology which may help others to reproduce results, He said. The system will also help with peer reviews. An online information service was launched in March to pilot the program and to date, it has received over 16,000 reports with 12,000 accounts registered.

(e) In response to intellectual property rights concerns, He said the authors may apply to defer publication of the reports for a period of three to five years to provide time to publish findings or file for patents.

Part Ⅲ Ministry exposes research fund fraud

(a) Four cases of misuse of research funds have been disclosed on an official website, and the panies and universities involved have been punished. It is the first time the Ministry of Science and Technology has published details of such cases, according to Beijing Youth Daily.

(b) A large amount of public money was allocated at the beginning of the year to accelerate technological development, the ministry said. However, some applicants tried to obtain funds by submitting fake receipts and other documents.

(c) They include a heat diffusion technology pany in Dalian, Liaoning province, and the Beijing University of Posts and Telemunication, the website said. The Dalian pany was conducting a study of ecological public lighting and low-carbon buildings, but the ministry found it embezzled 4.07 million yuan ($658,650) from the research fund. The pany produced fake financial documents during an inspection by officials.

(d) The ministry has reclaimed the funds it gave the pany and banned it from applying for grants to conduct technological studies for three years, the website said.

(e) The funds given to the Beijing University of Posts and Telemunication were also withdrawn. It was found to have paid excessively large consultation fees to experts and to have submitted fake railway tickets when claiming the cost of fares, according to the ministry.

Questions:

1. Single Choices (6 points, please note that you need to make choices strictly from what have been stated in the materials given above):

(1) According to PartⅠ, Duan Zhenhao, from the Institute of Geology and Geophysics, was sentenced to 13 years in prison for swindling scientific funds in . (2 points) Answer:

(a) May 2011. (b) June 2011 (c) July 2011 (d) December 2011

(2) According to a survey conducted by the China Association for Science and Technology in PartⅠ, From 2003 to 2011, 17 corruption cases about research fund fraud were discovered in Beijing's .(2 points) Answer: (a) Dongcheng district (b) Chaoyang district (c) Haidian district (d) Fengtai district

(3) According to a circular formulated by the Ministry of Science and Technology which suggested that the reporting system should be in place in the science and technology sector by . (2 points) Answer:

(a) 2015 (b) 2016 (c) 2020 (d) 2012

2. Multiple choices (6 points, please note that you need to make choices strictly from what have been stated in the materials given above):

(1) Which of the following is true about Duan Zhenhao? (3 points) Answer: (a) 53 years old in 2011

(b) was nominated as a candidate academician of the American Academy of Sciences (c) worked at the Institute of Geology and Geophysics (d) had worked in the United States for years

(2) According to Part Ⅲ, which of the following is true about research fund fraud exposed by the Ministry of Science and Technology? (3 points) Answer:

(a) Four cases of misuse of research funds have been disclosed.

(b) Some applicants tried to obtain funds by submitting fake receipts and other documents. (c) It is the second time the Ministry of Science and Technology has published details of such cases.

(d) The panies and universities involved in the research fund fraud have been punished, including a pany in Dalian, and the Beijing University of Posts and Telemunication.

3. Please translate Paragraph (e) of Part I into Chinese. (3 points) 4. Writing (10 points):

Based on the above materials about the research funding reporting system proposed, please write a short essay no less than 150 words to state your opinions on research fund management and offer your suggestions to better China's control of funds.

ANSWER：