2012年注册税务师考试财务与会计真题与答案

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1、2012年注册税务师考试《财务与会计》真题及答案一、单项选择题(每题1.00分)1、王某2012年初需出国工作三年，拟在银行存入一笔钱请朋友分次取出正好付清三年房屋的物业费，每年6月末和12月末各支付3000元，若存款年利率为6%，那么2011年末王某应在银行存入()元。(PVA3%.6=5.4172.PVA6%6=4.9173，PVA6%，3=2.6730)A.14751.90B.16038.00C.16251.60D.18000.00答案：C2、某公司一新投资项目的经营期望收益率为12%，其标准差为0.06.风险报酬系数为40%，则该项目的风险报酬率为()。A.5%B.12%C.20%D.

2、40%答案：C3、某公司2011年年初存货为68万元，年末有关财务数据为：流动负债50万元，流动比率为2.8，速动比率为1.6，全年销售成本为640万元。假设该公司2011年年末流动资产中除速动资产外仅有存货一项，则该公司2011年度存货周转次数为()次。A.6.4B.8.0C.10.0D.12.0strengthenthesenseofresponsibility,worktosolvethelackofdecentoccupationexplainaway,conductproblems.Toestablishtheoverallconcept,eliminatedepartmentali

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