问题 单项选择题

财务顾问主办人应当具备的条件有()。

Ⅰ.具有证券从业资格

Ⅱ.具备中国证监会规定的投资银行业务经历

Ⅲ.最近36个月未因执业行为违法违规受到处罚

Ⅳ.参加中国证监会认可的财务顾问主办人胜任能力考试且成绩合格

A.Ⅰ、Ⅲ、Ⅳ

B.Ⅰ、Ⅱ、Ⅲ、Ⅳ

C.Ⅱ、Ⅳ

D.Ⅱ、Ⅲ、Ⅳ

答案

参考答案:B

阅读理解

For high school leavers starting out in the working world,it is very important to learn particular skills and practice how to behave in an interview or how to find all internship(实习).In some countries,schools have programs to help students onto the path to work.In the Unites States,however,such programs are still few and far between.

Research shows that if high schools provide career-related courses,students are likely to get higher earnings in later years.The students are more likely to stay in school,graduate and go on to higher education.

In Germany,students as young as 13 and 14 are expected to do internships.German companies work with schools to make sure that young people get the education they need for future employment.

But in America, education reform programs focus on how well students do in exams instead of bringing them into contact with the working world.Harvard Education school professor Robert Schwartz has criticized education reformers for trying to place all graduates directly on the four-year college track.Schwartz argued that this approach leaves the country’s most vulnerable(易受影响的)kids with no jobs and no skills.

Schwartz believed that the best career programs encourage kids to go for higher education while also teaching them valuable practical skills at high school.James Madison High School in New York,for example,encourages students to choose classes on career—based courses.The school then helps them gain on—the-job experience in those fields while they’re still at high school.

However,even for teens whose schools encourage them to connect with work,the job market is daunting.In the US,unemployment rates for 16-to 19-year-olds are above 20 percent for the third summer in a row.

“The risk is that if teenagers miss out on the Summer job experience,they become part of this generation of teens who had trouble in landing a job,”said Michael,a researcher in the US.

小题1:In the author’s opinion, American high school leavers__________.

A.have enough career-related courses

B.need more career advice from their schools

C.perform better in exams than German students

D.can get higher earnings in later years小题2:According to Robert Schwartz,_________.

A.there is no need for kids to go for higher education in the US

B.students should get contact with the working world at high school

C.education reform should focus on students’ performance in exams

D.teenagers in the US can’t miss out on the summer job experience小题3:What can be inferred from the text?

A.Unemployment rates for US teenagers remain high at the moment.

B.Students with career—based courses never have problems finding a job.

C.US companies work with schools to prepare young people for future employment.

D.High school leavers with no practical skills can’t find a job absolutely小题4:What’s the main idea of the text?

A.Arguments about recent US education reform.

B.Tips on finding jobs for high school leavers.

C.The lack of career—based courses in US high schools.

D.Advice for American high school leavers.小题5:The underlined word “daunting” in Paragraph 6 most probably means___________.

A.discouraging

B.interesting

C.creative

D.unbearable

多项选择题

【资料四】  甲公司为从事机械设备加工生产与销售的一般纳税人,适用的增值税税率为17%,所得税税率为25%。2010年度至2011年度发生的有关固定资产业务如下:  (1)2010年12月20日,甲公司向乙公司一次购进三台不同型号且具有不同生产能力的A设备、B设备和C设备,共支付价款4000万元,增值税税额为680万元,包装费及运输费30万元,另支付A设备的安装费18万元,B、C设备不需要安装,同时,支付购置合同签订、差旅费等相关费用2万元,全部款项已由银行存款支付。  (2)2010年12月28日,三台设备均达到预定可使用状态,三台设备的公允价值分别为2000万元、1800万元和1200万元。该公司按每台设备公允价值的比例对支付的价款进行分配,并分别确定其入账价值。  (3)三台设备预计的使用年限均为5年,预计净残值率为2%,使用双倍余额递减法计提折旧。  (4)2011年3月份,支付A设备、B设备和C设备日常维修费用分别为1.2万元、0.5万元和0.3万元。  (5)2011年12月31日,对固定资产进行减值测试,发现B设备实际运行效率和生产能力验证以完全达到预计的状况,存在减值迹象,其预计可收回金额低于账面价值的差额为120万元,其他各项固定资产未发生减值迹象。  要求:根据上述资料,不考虑其他因素,分析回答下列第1—6小题。

根据资料(5),甲公司计提资产减值准备对其利润表项目的影响包括(  )。

A.资产减值损失增加120万元

B.营业利润减少120万元

C.利润总额减少120万元

D.净利润减少120万元