2020 内部控制(闽江学院) 最新满分章节测试答案
本答案对应课程为:点我自动跳转查看
本课程起止时间为:2020-03-06到2020-06-28
本篇答案更新状态:已完结
【作业】第一讲 内部控制与风险管理概述 (上) 102 视频案例分析
1、 问题:观看“102 学习前的摸底测试视频案例”，案例中，有些董事的发言可能不符合内部控制建设的原则和方法，请思考并指出其中可能存在的问题。（100字左右）
评分规则: 【 It depends.
】
第一讲 内部控制与风险管理概述 (中) 中级会计时间价值小测
1、 问题:Jones wishes to know how much she should set aside now at 7% interest in order to accumulate a sum of $5,000 in four years. She should use a table for the:
选项：
A:Present value of 1.
B:Future value of 1.
C:Present value of an ordinary annuity of 1.
D: Future value of an annuity due of 1.
答案: 【Present value of 1. 】
2、 问题:A series of equal periodic payments in which the first payment is made one compounding period after the date of the contract is:
选项：
A:A deferred annuity.
B:An ordinary annuity.
C:An annuity due
D:A delayed annuity.
答案: 【An ordinary annuity.】
3、 问题:Jones is planning on a cruise for his 70th birthday party. He wants to know how much he should set aside at the beginning of each month at 6% interest to accumulate the sum of $4,800 in five years. He should use a table for the:
选项：
A:Future value of an ordinary annuity of 1.
B:Future value of an annuity due of 1.
C:Future value of 1.
D:Present value of an annuity due of 1.
答案: 【Future value of an annuity due of 1. 】
4、 问题:Jones won $5,000,000 in the state lottery which she has elected to receive at the end of each month over the next thirty years. She will receive 7% interest on unpaid amounts. To determine the amount of her monthly check, she should use a table for the:
选项：
A:Present value of an annuity of 1.
B:Future value of an annuity due of 1.
C:Present value of an ordinary annuity of 1.
D:Future value of an ordinary annuity of 1.
答案: 【Present value of an ordinary annuity of 1.】
5、 问题:How much must be invested now at 9% interest to accumulate to $10,000 in five years?
选项：
A:$9,176.
B:$6,499.
C:$5,500.
D:$5,960.
答案: 【$6,499. 】
6、 问题:An investment product promises to pay $42,000 at the end of ten years. If an investor feels this investment should produce a rate of return of 12 percent, compounded annually, what’s the most the investor should be willing to pay for the investment?
选项：
A:$15,146.
B:$13,523.
C:$42,000.
D:$130,446.
答案: 【$13,523.】
7、 问题:Jones wants to give Maria a $500,000 gift in seven years. If money is worth 6% compounded semiannually, what is Maria’s gift worth today?
选项：
A:$66,110.
B:$81,309.
C: $406,545.
D:$330,560.
答案: 【$330,560.】
8、 问题:Today Jones deposited $100,000 in a three-year, 12% Certificate of Deposit (CD) that compounds quarterly. What is the maturity value of the CD?
选项：
A:$109,270.
B:$119,410.
C:$142,576.
D:$309,090.
答案: 【$142,576.】
9、 问题:Jones deposits $2,000 in an account on April 15, 2013. Assume the account will earn 3% annually. If she deposits $2,000 every April 15 for the next nine years, how much will she have on deposit on April 14, 2023?
选项：
A:$20,600.
B:$20,928.
C:$23,616.
D:$24,715.
答案: 【$23,616.】
10、 问题:Jones will deposit $5,000 into a money market sinking fund at the end of each year for the next five years. How much will accumulate by the end of the fifth and final payment if the sinking fund earns 9% interest?
选项：
A:$32,617.
B:$29,924.
C:$27,250.
D:$26,800.
答案: 【$29,924.】
11、 问题:Jones wants to cash in her winning lottery ticket. She can either receive ten, $100,000 semiannual payments starting today, or she can receive a lump-sum payment now based on a 6% annual interest rate. What is the equivalent lump-sum payment?
选项：
A:$853,020.
B:$801,969.
C:$744,090.
D:$878,611.
答案: 【$878,611.】
12、 问题:Jones wants to cash in his winning lottery ticket. He can either receive five, $5,000 annual payments starting today, or he can receive a lump-sum payment now based on a 3% annual interest rate. What would be the lump-sum payment?
选项：
A:$23,586.
B:$22,899.
C:$21,565.
D:$23,000.
答案: 【$23,586.】
13、 问题:On January 1, 2013, Jones sold goods to Otter Corporation. Otter signed a noninterest-bearing note requiring payment of $15,000 annually for six years. The first payment was made on January 1, 2013. The prevailing rate of interest for this type of note at date of issuance was 8%.What the present value of the note?
选项：
A: $90,000.
B:$69,343.
C:$74,891.
D:None of the above.
答案: 【$74,891.】
14、 问题:Jones borrows $300,000 to be paid off in three years. The loan payments are semiannual with the first payment due in six months, and interest is at 6%. What is the amount of each payment?
选项：
A:$55,379.
B:$106,059.
C:$30,138.
D:$60,276.
答案: 【$55,379.】
15、 问题:Jones has $255,906 accumulated in a retirement plan. The fund is earning a low, but safe, 3% per year. The withdrawals will take place at the end of each year starting a year from now. How soon will the fund be exhausted if Jones withdraws $30,000 each year?
选项：
A:11 years.
B:10 years.
C: 8.5 years.
D:8.8 years.
答案: 【10 years.】
16、 问题:Jones has $368,882 accumulated in a retirement plan. The fund is earning a low, but safe, 3% per year. The withdrawals will take place annually starting today. How soon will the fund be exhausted if Jones withdraws $30,000 each year?
选项：
A:15 years.
B:16 years.
C:14 years.
D: 12.3 years.
答案: 【15 years.】
【作业】第一讲 内部控制与风险管理概述 (下) 内部控制_练习1
1、 问题:1、什么是内部控制2、内部控制的作用3、COSO内部控制要素和我国内部控制要素分别有哪些4、内部控制的基本方法有哪些
评分规则: 【 It depends.
】
第一讲 内部控制与风险管理概述 (下) 第一、二章单元测试
1、 问题:内部控制的基本概念是从早期（ ）思想的基础上逐步发展起来的。
选项：
A:科学管理
B:内部牵制
C:内部审计
D:管理控制
答案: 【内部牵制】
2、 问题:关于内部控制的适应性原则，下列内容描述正确的是（ ）。
选项：
A:内部控制应当贯穿决策、执行和监督全过程，覆盖企业及其所属单位的各种业务和事项
B:内部控制应当在治理结构、机构设置及权责分配、业务流程等方面形成相互制约、相互监督，同时兼顾运营效率
C:内部控制应当与企业经营规模、业务范围、竞争状况和风险水平等相适应，并随着情况的变化及时加以调整
D:内部控制应当权衡实施成本与预期效益，以适当的成本实现有效控制
答案: 【内部控制应当与企业经营规模、业务范围、竞争状况和风险水平等相适应，并随着情况的变化及时加以调整】
3、 问题:根据财政部下发的《企业内部控制基本规范》，以下哪项不是企业建立和实施内部控制应该遵循的基本原则？（ ）
选项：
A:全面性原则
B:重要性原则
C:持续性原则
D:制衡性原则
答案: 【持续性原则】
4、 问题:内部控制因受到先天限制而无法绝对保证达成其目标，这些先天限制并不包括（ ）。
选项：
A:内部控制考量其成本与效益
B:员工串通舞弊
C:人为疏忽或判断错误
D:职能分工不当
答案: 【职能分工不当】
5、 问题:下列（ ）项例证了内部控制的固有局限性。
选项：
A:会计主管同时操作和记录现金存款
B:保安允许仓库保管员在没有得到授权的情况下将公司资产搬出仓库
C:公司赊销商品却没有适当的信用批准
D:公司指派一名不认识字的员工保管磁带库和运行手册
答案: 【保安允许仓库保管员在没有得到授权的情况下将公司资产搬出仓库】
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