24.2014年全国会计领军后备人才行政事业类选拔培训模拟试卷一

1、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5、我国财政要求事业单位应当将各项收入与支出全部纳入单位，实行“一个单位） 收入和可供使用的资源际成 本，确定每项工作完成后所达到的最终效果的使用 效果和效率门 D.督促相关认真执险定，可能导致执行不力甚至发生支出业务违法的风险下列不属于定的财政部门的职权的是（ ）A.具体组织和地方的执行 B.具体编制和决算草案 C.具体编制地方 的调整方案 D.提出 预备费动用方案和本级的指示和要求以及本级财政部门的部二、案例分析题（本题共 3小题。每小题25分，共75分） 动资产基金

2、（固定资产）270 万元。 定资产）800 万元，减少银行存款 200 万元。 产基金（固定资产）185 万元，增加非流动资产基金（长期投资）185 万元。 并增加财政收入 100 万元。应于合同签订之日起 5 日内向甲单位预付 50 万元技术转让与培训服务费；在 12 110（7）212 年 12 月，为完成国家规定的科研任务，需要采购一台设备，该设备属账通知书，增加“事业支出”14万元和“财政收入”14万元。3、2012 年 12 月 15 日，某省教育支出厅收到转发的财政部行政事教育支出厅长看到是转发的财政部文件，并且主要是涉及财务的内容，所能管的范围，建议只在 财务部门实施 控制”。P

3、artEuropesbankaudittolavishcashonconsultancyEuropean regulators will pay close to half a billion euros to consultancy firms and auditors for their work on the regions health check of its biggest banks, with a large portion of these costs being passed on to the lenders themselves, according to Financ

4、ial Times research.The European Central Bank and eight national regulators, including the eurozones five largest economies, will spend up to 487.7m on fees to external advisers for the comprehensive assessment, a screening of the regions 128 biggest lenders. Policy makers hope the exercise will help

5、 to restore investors confidence in the regions troubled banking sector. The ECB, which takes charge of banking supervision later this year, has said the assessment is a “necessary step” for establishing a safer, pan-European banking union.The probe of banks balance sheets is in its final stages, wi

6、th the results set to be announced in October. Banks will then have just two weeks to come up with plans to plug any capital holesthe regulator finds in their finances.While severalregulatorswill passon the costs to the banks involved, Banca dItalia and Banque de France will pay for the external cos

7、ts of the exercise. The biggest spender of the eight banks watchdogs is Germanys BaFin, which is paying out about 240m on the assessment, according to onefamiliar with the process. The regulator, which has declined to comment on the fees, is passing the cost on to banks in the The Dutch central bank

8、 alone has five companies hel it with the comprehensive assessment, including BlackRock Solutions, a consultancy, and KPMG, an accountancy firm. The costs, which will be billed to the banks themselves, havebeen estimated at between 42.5m andAlong with the external firms, more than 6,000 ECB and nati

9、onal central bank staff are working full time on the exercise. The ECB declined to comment on the estimates, but said thecosts were “necessary investment to restore confidence, increase transparency and achieve repair where necessary”.Part Weakfactorydataaddtopressure on European Central Bank is fac

10、ing renewed pressure to take radical steps to boost the eurozone economy after activity in the regions manufacturing sector all but petered out, raising the threat of a prolonged period of stagnation.Eurozone factories,which account for abouta fifth of alloutput in the region, slowed to a virtual st

11、andstill in August in another sign that weak demand and geopolitical tensions are hurting the economy. The purchasing managers index for manufacturing, released yesterday by data group Markit, dipped to a 13-month low of 50.7 in August. That was just above the 50 level that marks an expansion and we

12、ll below the level needed to tackle stubbornly high unemployment. The weak data will embolden those calling on the ECBs erning council to vote for fresh measures to stimulate the stuttering economy when it meets on Thursday.Lastmonth,MarioDraghi,ECB ,acknowledgedthatmarkets hadlessconfidence in the

13、ECBs ability to return inflation to its , removing one of the main impediments to further monetary easing. Outright purchases of bundles of repackaged loans, known as asset-backed securities,areseenby some ystsas the ECBs most likely move.“Wehave long expected ABS purchases will occur.The question i

14、s whether the ECB will be ready to present a detailed programme,” said Michael Schubert, economist at Commerzbank. “If the ECB wants to senda signal,itwill probably generallyannounceanABSprogramme butrefer toa laterdate with regards to the details and start of the programme.”However, some economists

15、 believe that hopes for a large-scale bond buying programme, knownas tative easing, will probably be dashed.“MarioDraghihasbacked himself intoa corner. He cant turn around and do nothing. But hes not going to announce QE,” said Lorcan Roche Kelly, of Agenda Research, an investment advisory firm. “By

16、 now, the market should be used to the ECB going far too slowly for their tastes.”The ECB will unveil a fresh set of economic forecasts following Thursdays vote, with its current expectations of growth of 1 per cent and inflation of 0.7 per cent this year now looking optimistic. The eurozones recove

17、ry ground to a halt in the second quarter and inflation fell to 0.3 per cent in August, less than a fifth of the central banks of just below 2 per cent.Part OECDupbeatonrichnationsgrowthbuturgesECBtocutThe OECD has urged the European Central Bank to cut interest rates, even as it said it expected th

18、e recovery in advanced economies to accelerate this year.In its twice-yearly economic outlook, the Paris-based club of mostly rich nations called on the ECB to loosen policy even further “to move inflation more decisively towards ” and to be prepared to adopt unconventional measures such as negative

19、 interest rates or tative easingtopreventaslideintodeflatio. TheECBsmainrefinancingpolicyrateshouldbereduced to zero, and possibly the deposit rate to a slightly negative level, and they should be maintainedat these levels at least until end 2015,” the OECD said. The central bankserning councilmeets

20、thisweekinBrussels,ystsex-pectnopolicychangeinanannouncementThe OECDs exhortation came even though its short-term economic forecasts for rich countrieswere generallyupbeat.Itexpectsworldwide output growthtorisegraduallyfrom 2.8 per cent in 2013 to 3.9 per cent in 2015, on the back of a strengthening

21、 recovery in advanced economies. Similar to the International Monetary Funds forecasts last month, the anisation expects the US economy to improve from a growth rate of 1.9 per cent in 2013 to 3.5 per cent in 2015. It says eurozone growth rates over the same three-year period will accelerate from a

22、contraction of 0.4 per cent to a rise of 1.7 per cent next year.Offsetting the gatheringmomentumin richcountriesisaprojectedslowdowninemerging economies, not generally members of the OECD. Growth in non-OECD countries is forecast to slow from 6.4 per cent in 2011 to 4.9 per cent in 2014, before incr

23、easing again to 5.3 per cent in Single Choices(3points,pleasenotethat youneedtomakechoicesstrictly fromwhat have been stated in the materials given above):AccordingtoPart ,when isthe resultsofbanksbalance sheetstobeannounced? (1 point)According to Part , which country is the biggest spender of the e

24、ight banks watchdogs? (1 point)AccordingtotheeconomicforecastsoftheECBmentionedinPartII,whichoneis the current expectations of growth? (1 point)1per0.7per 2per0.3per Multiple choices (4 points, please note that you need to make choices strictly from what have been stated in the materials given above

25、):According to Part, which companies are helthe Dutch central bank with the comprehensive assessment? (2 points)According to the OECD mentioned in Part , whieasuresaretobeadoptin order to prevent a slide into deflation? (2 points)outrightmonetary Questionsandanswers(9WhydidtheECBregardtheestimatesas

26、thenecessaryinvestment?(3WhydidtheOECDurgetheEuropeanCentralBanktocutinterestrates?(3What are the OECDs expectations about the worldwide output growth in 2015? PleasetranslateParagraph(b)ofPart intoChinese.(6points) EfficiencyineducationNewschoolvalues Higherteacherpayandsmallerclassesarenotthe best

27、educationpolicies. Educationflush with d omparisons, from the Programme for International Student Assessment (PISA) run bythe OECD,a mainly rich-world think- ,whichranks15-year-olds incore subjectsevery three years, to TIMSS and PIRLS, tests of younger pupils mathematics, science and reading levels

28、administered by national research institutions. But such pecking orders cannot ernmentshowmuchtheyshouldspendoneducation,orwhatthemoneyshouldgoTwo new pieces of research shine light on these questions. An “efficiency index”, published on September 5th and constructed by academics working with GEMS E

29、ducation Solutions, a consultancy, yses the impact of spending ones in 30 rich and develo countries. The OECDs annual Education at a Glance, published on September 9th, looks more broadly at school financing and structures, and how these affect results and progress to university and work. Both offer

30、 lessons fovernments around the world.As far as star pupils and stragglers are concerned, the efficiency index resembles other rankings. Finland and South Korea shine (two of PISAs other high performers, China and Singapore, were omitted because some data were unavailable). Brazil and Indonesia, whi

31、ch do poorly in PISA, are both very inefficient, too.But what the rest of the pack get for their outlay varies widely. Taking into account teachers pay, class sizes and pupils PISA scores, the former Soviet-bloc countries, notably the Czech Republic and Hungary, are highly efficient. The Mediterrane

32、an countriesGreece, Portugal and Spainare strikingly not. Americas pricey schools system disappoints in both efficiency andes. Elsewhere in the prosperous Anglosphere, Australia and New Zealand do better in both.Part The link between resultsand teachers pay is surprisinglyweak. Anexperienced Finnish

33、 teacher earns o age$42,800. ButSwitzerland pays teachersat the same point in their careers$68,000, and though it gets creditable maths results, coming ninth out of 65 in the most recent PISA assessment in2012, it does muchless well inreading andscience.The figure inGermany is$54,000 a year. Its res

34、ults have improved recently, but ost that leaves it a lowly 25th in the efficiency ranking.Education spending depends not only on what teachers earn, but on how many of them there areand in many places that number is rising, as rich countries cut class sizes in the hope that children will learn more

35、. Parents, convinced that their children will do better with fewer classmates, are keen on the policy, too. But again, the data provide little support.Adam Still of GEMS thinks that many of the highest spenders have probably passed “peak efficiency”the point at whioremoneybringsdiminishingreturns.An

36、dreasSchleicher, the data-gatherer who oversees PISA, reckons that differences in spending explain less than a fifth of the variation in countrieses. Such conclusions run counter to the claims of teaching unions, which generally argue that smaller classes and higher pay are essential ifes are to “Qu

37、ality of teachers has a clearer impact than class size,” says Mr. Schleicher. A rich country may decide to pay teachers well in order to get the best graduates into schools or to underscore its esteem for the profession. Giving teachers plenty of support as they enter the classroom, and continuing t

38、heir training throughout their careers, will be more effective than increasing their numbersand che r.Single Choices(3points,pleasenotethat youneedtomakechoicesstrictly fromwhat have been stated in the materials given above) :WhyChina wasomitted in the Programme for InternationalStudent Assessment (PISA) run by the OECD? (1 point) Answer: ApropercompositionofspendingismoreChinasstimuluswastoosmallinthepost-crisissomedatawereAccording to the most recent PISA asses