中国财政科学研究院2017年《会计学》考博专业课真题试卷

中国财政科学研究院

2017年招收攻读博士学位研究生入学考试

会计学专业试题

一、简答题（每题8分，共40分）

1、简述非控制权益的初始确认与计量。

2、简述如何降低企业融资成本？

3、简述业务风险（business risk）与财务风险（financial risk）。

4、简述在BOT业务中项目公司应如何确认收入？

5、简述我国企业审计报告改革的主要内容及意义。

二、论述题（每题20分，4题任选3题，共60分）

1、论碳排放权交易的会计确认与计量。

2、论会计的本质及其在国家治理中的作用。

3、论互联网+对管理会计发展的影响。

4、论互联网企业收入与支出的确认与计量。

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2017年中国社会科学院考博英语真题及详解 PART Ⅰ Cloze (20 points) Directions: Choose the best word(s) for each numbered blank. During the mid–1980s, my family and I spent a (1)_____ year in the historic town of St. Andrews, Scotland. Comparing life there with life in America, we were impressed by a (2)_____ disconnection between national wealth and well-being. To most Americans, Scottish life would have seemed (3)_____. Incomes were about half that in the U.S. Among families in the Kingdom of Fife surrounding St. Andrews, 44 percent did not own a car, and we never met a family that owned two. Central heating in this place (4)_____ south of Iceland was, at that time, still a luxury. In hundreds of conversations during our year there and during three half summer stays since, we (5)_____ notice that, (6)_____ their simpler living, the Scots appeared (7)_____ joyful than Americans. We heard complaints about Margaret Thatcher, but never about being underpaid or unable to afford wants. Within any country, such as our own, are rich people happier? In poor countries, being relatively well off does make (8)_____ somewhat better well off. But in affluent countries, where nearly everyone can afford life’s necessities, increasing affluence matters (9)_____ little. In the U.S., Canada, and Europe, the correlation between income and happiness is, as University of Michigan researcher noted in a 1980s 16–nation study, “virtually (10)_____”. Happiness is lower (11)_____ the very poor. But

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