2021年国家公务员考试银保监会财会岗试题

97、被审计单位2019年12月31日的银行存款余额调节表包括一笔“企业已付、银行未付”调节项，其内容为以支票支付赊购材料款。下列审计程序中，能为该调节项提供审计证据的有（ ）。

A、检查付款申请单是否经过适当批准

B、就2019年12月31日相关供应商的应付账款余额实施函证

C、检查支票开票日期

D、检查2020年1月的银行对账单

98、如果识别出管理层未识别出或未披露的关联方关系或重大关联方交易，下列各项程序中，注册会计师应当实施的有（ ）。

A、立即将相关信息向治理层通报

B、要求管理层识别与新识别出的关联方之间发生的所有交易

C、立即将相关信息向项目组其他成员通报

D、对新识别的关联方或重大关联方交易实施实质性程序

99、以下属于企业必须编报的财务报表有（ ）。

A、资产负债表

B、利润表

C、收入支出明细表

D、附注

100、甲投资人同时买入一支股票的1份看涨期权和1份看跌期权，执行价格均为40元，到期日相同，看涨期权的价格为4元，看跌期权的价格为3元。如果不考虑期权费的时间价值，下列情形中能够给甲投资人带来净收益的有（ ）。

A、到期日股票价格介于33元至40元之间

B、到期日股票价格低于33元

C、到期日股票价格高于47元

D、到期日股票价格介于40至47元之间

材料

Federal Reserve System contral banking system of the United States, popularly called the Fed, is a central bank that serves as the banker to both the banking community and the government, it also issues the national currency, conduct monetary policy, and play a major role in supervision and regulation of bank and bank holding companies. In the U.S.these Governors located in Washington, D.C., and the top officers of the 12 district Federal Reserve bank, located through the nation. The Fed’s nations, described below, generally have a significant effect on the U.S.interest rates and, subsequently, on stock, bond, and other financial markets.

The Federal Reserve’s basic power are concentrate in the board of governor, which is paramount(极为重要) in all policy issues concerning bank regulation and supervision and in most aspect of monetary control. The board enunciate(阐明) the Fed’s policies on both monetary and banking matters. Because the board is not an operating agency, most of the day-to-day implementation of policy decisions is left to the district Federal Reserve banks. The Board of governors and the heads of the Reserve banks orient their policies to the public interest rather than to the benefit of the private banking system.

The U.S.banking system’s regulatory apparatus is complex; the authority of the Federal Reserve is shared in some instances, for example, in mergers or the examination of banks with other federal agencies such as the Controller of the Currency(OCC) and the Federal Deposit Insurance Cooperation(FDIC), in the critical area of regulating the nation’s money supply in accordance with national economic goal, however, The Federal Reserve is independent within the government.

101、The Fed of the United States ( ).

A、function as a commercial bank when necessary

B、is the most powerful in the U.S. Government in influencing economy

C、is subject to the banking community and government

D、is the counterpart of the central banks in other countries

102、The authority of Federal Reserve ( ).

A、has to be shared by other agencies

B、is exclusive in some important areA、C、is being used to benefit the public and private banking system

D、is limited by Board of governors

103、The fact that stock in the FED belongs to commercial banks ( ).

A、means the latter is in control

B、means the latter is controlled by the FeD、C、doesn’t mean the latter is in control

D、means there is no relationship between the Fed and commercial banks

104、According to the passage, which of the following statement is TRUE? ( )

A、the board of Governor performs the day-to-day policies of the Fed.

B、the district Reserve banks are the supreme policy- makers of the Fed.

C、the Fed has to work with other government agencies to fulfill its responsibilities.

D、the Federal Reserve System is big, complex and significant.

105、The underlined word “apparatus” (para.3) here is closest in meaning to ( ).

A、strength

B、structure

C、order

D、restriction

材料

Organic agriculture is a relatively untapped feeding the Earth’s population, especially in the face of climate change and on the global challenges. That's the conclusion I read in reviewing 40 years of the science comparing with the long-term prospects of organic and conventional farming.

The review study, “Organic Agriculture in the 21st Century,” is featured as the cover story for the February issue of the journey Nature Plants. It is the first to compare organic and conventional agriculture across the main goals of the sustainability identified by the National Academy of Science: productivity, economies and environment.

Critics have long argued that organic agriculture is inefficient, requiring more land to yield the same amount of food. It's true that organic farming produces lower yields, averaging 10 to 20 percent less than conventional.

Advocates contend that environmental advantages of organic agriculture far outweigh the lower yields, and that increasing research and breeding resources for organic system would reduce the yields gap. Sometimes excluded from these arguments is the fact that we already produce enough food to more than feed the world’s 7.4 billion people but do not provide adequate access to all individuals.

In some cases, organic yields can be higher than conventional. For example, in sever drought conditions, which are expected to increase with the climate change in many areas, organic farms can produce as good, if not better yields because of the higher water-holding capacity of organically farmed soils.

What science does tell us is that the mainstream conventional farming systems have provided the growing supplies of food and other products but often at the expense of other sustainability goals.

106、What does science tell us about conventional farming?( )

A、It will not be able to meet global food demand.

B、It is not conductive to sustainable development.

C、It will eventually give way to organic farming.

D、It is going mainstream throughout the world.

107、Why does the author think price premiums of organic food are justifiable?( )

A、They give farmers going organic a big competitive edge.

B、They motivate farmers to continue to upgrade farming technology.

C、Organic farming costs more than conventional farming.

D、Organic farming does long-term good to ecosystem.

材料

For much of the past decade, American and British scientists have been annoyed by the phenomenon known as the French Paradox. Nutritionally speaking, the French have been getting away with murder: They eat all the butter, cream, foie gras， pastry and cheese that their hearts desire, and yet their rates of obesity and heart disease are much lower than ours.

The French eat times as much saturated animal fat as Americans do, and only a third as many die of heart attacks. It's maddening. Baffled, scientists struggled to come up with a few hypotheses: Maybe it was something in the red wine, they said. But while winemakers worldwide celebrated that news, more sober research has suggested that any alcohol-whether Lafite Rothschild, a banana daiquiri or a cold bud-pretty much has the same nice, relaxing effect. So while a little wine is apt to do you good, the French aren't so special in having a drink now and then though the fact that they drink wine moderately and slowly with meals, instead of downing shots at the bar, could make a difference.