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【简答题】

阅读理解。 While surfing television channels over the weekend,a scene from a family classic of last year portraying the now-so-familiar sorry state of retired parents being ill-treated by their children and families caught my attention. I wondered why the description of this relationship had not changed much over the many years! Even though the same movies and soaps accurately capture several other social changes around us-from value systems to new found economic to the importance of technology and the changing approach to consumerism (消费主义)-are these creative efforts far from the truth in telling us that an average retiree is still struggling? Look around and you will agree that the post-retired lifestyle for an ex-salaried class people is often a pale shadow of their last working years. Even self employed people, who have handed over the responsibility to the next generation, are no exception. Did the average middle class not save enough through his working years? Socially, we already know that the Indians are taught the benefits of start saving early on in life. Household savings data supports this social behavior-India has the highest rates of savings among various economies and is far ahead of the west. Yet, tragically, a lifetime of savings does not seem to provide enough for a comfortable retirement! A closer look at the pattern of what we do with our financial savings may tell us a bit more. Over half of households' financial savings is put into a 'safe' deposit, followed by large portions in insurance, pension, provident funds (福利基金) and the rest in physical currency. Less than a tenth goes into 'risky' assets (资产) like stocks. While there might be nothing, in particular, worrisome in this investment pool, one has to consider inflation (通货膨胀). The real value of savings, over a few decades, may actually be lower than the starting point. 1. What had not changed much over the many years according to the passage? A. Value systems B. The poor situation of retirees C. Economic D. Approach to consumerism 2. Which of the following statements about saving in India is right? A. the concept of saving has been well received by Indians. B. the amount of the savings ranks number one across the world. C. long-standing savings can help the retirees live a care-free life. D. saving early can not benefit people at all. 3. What's the best title of the text? A. Retirees being treated unfairly B. Is saving enough C. Saving in India D. How to deal with saving 4. What can be inferred according to the last paragraph? A. Half of the financial savings in stocks can be accepted. B. The real value of saving must be lowered in a few years. C. A loss of savings may hardly be avoided. D. Inflation can be avoided on condition that you consume instead of saving.

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【单选题】我国第一家经营商业银行不良资产的公司是( )

A.
华融资产管理公司
B.
中国信达资产管理公司
C.
东方资产管理公司
D.
长城资产管理公司

【多选题】以下属于成功的资产证券化必备的构成要素有( )。

A.
标准化的合约
B.
可靠的信用增级措施
C.
拥有完整的历史统计资料
D.
资产价值的正确评估
E.
可靠的担保结构

【多选题】下列各项资产,符合固定资产定义的有( )

A.
企业为生产持有的机器设备
B.
企业以融资租赁方式出租的机器设备
C.
企业以经营租赁方式出租的机器设备
D.
企业以经营租赁方式租入的机器设备
E.
企业非经营持有的机器设备

【单选题】在确定固定资产可收回金额时,应采用的是 。

A.
固定资产的市价
B.
固定资产的预期销售价款减去为实现销售所发生的相关税费
C.
预期从固定资产的持续使用和使用寿命结束时的处置中形成的现金流量的现值
D.
固定资产的公允价值减去处置费用后的净额与预计未来现金流量的现值两者之中的较高者

【单选题】发生通货膨胀时,不会出现( )。

A.
物价普遍上涨
B.
社会存款增加
C.
贷币存款贬值
D.
社会存款下降

【多选题】企业取得无形资产时,采用合理系统的方法计算无形资产摊销金额应考虑的因素有 ( )。

A.
无形资产成本
B.
残值
C.
无形资产减值准备
D.
无形资产累计摊销
E.
无形资产公允价值