Source of question bank: Youtibao official account, daily practice and answers of the 2022 Securities Practitioner Qualification Sponsor Representative Examination, compiled according to the latest securities Practitioner Qualification Sponsor Representative Exam syllabus and the real questions of the securities Practitioner Qualification Sponsor Representative Examination over the years, including securities The key questions and knowledge points of the practice qualification sponsor representative examination are often used to help candidates review and prepare for the securities practice qualification sponsor representative exam and achieve good results.
1. Of the following provisions on major asset restructuring of public companies, which is correct ( ).
A. If the actual controller of a public company subscribes for shares with other assets, which constitutes a major asset reorganization, it shall not be transferred within 6 months from the end of the share issuance
B. The independent financial advisor shall perform the duty of continuous supervision over the public company that implements the major asset reorganization. The period of continuous supervision shall be no less than 12 months from the date when the public company completes the major asset reorganization.
C. If the profit realized by the assets to be purchased does not reach 80% of the amount predicted in the profit forecast report, the CSRC may take supervisory measures such as supervisory talks on the relevant responsible persons
D. A is a public company that purchases 100% of the equity of Company B. In the last year, the audited net assets of Company B at the end of the period accounted for 60% of the net assets of Company A, and the total audited assets of Company B accounted for 25% of the total assets of Company A. %, does not constitute a major asset restructuring
2. Which of the following statements about government subsidies is correct ( ).
Ⅰ Value-added tax export tax rebate is a government subsidy
Ⅱ The corporate income tax collected first and then returned is a government subsidy
Ⅲ The government allocates a large amount of environmental protection equipment to an enterprise for free at one time. Since the fair value of these environmental protection equipment cannot be obtained reliably, the enterprise is measured at the nominal amount (1 yuan).
Ⅳ When the enterprise receives the VAT refunded immediately, it should be recognized as deferred income
A.Ⅰ、Ⅲ
B.Ⅱ、Ⅲ
C.Ⅱ、Ⅳ
D.Ⅰ、Ⅳ
E.Ⅱ、Ⅲ、Ⅳ
3. Regarding the continuous supervision of financial advisors, the following statements are incorrect ( ).
Ⅰ Financial advisors should do a good job in continuous supervision through daily communication, regular return visits, etc., combined with the disclosure of the listed company's periodic reports
Ⅱ According to the regulations of the China Securities Regulatory Commission on mergers and acquisitions, within the specified period after the completion of the acquisition of listed companies, major asset restructuring, issuance of shares to purchase assets, mergers and other matters, the financial consultant assumes the responsibility of continuous supervision.
Ⅲ During the period of continuous supervision, the financial advisor terminates the entrustment agreement, and the client shall hire another financial advisor to conduct continuous supervision within 2 weeks.
Ⅳ During the period of continuous supervision, the financial advisor shall issue continuous supervision opinions in combination with the periodic reports disclosed by the listed company, and report to the dispatched office of the China Securities Regulatory Commission where the listed company is located within 10 days after the periodic report is disclosed.
Ⅴ During the period of continuous supervision and supervision, if the financial consultant terminates the entrustment agreement, it shall promptly submit a written report to the dispatched office of the China Securities Regulatory Commission, explain the reasons why it cannot continue to perform the continuous supervision and supervision duties, and make an announcement.
A.Ⅰ、Ⅱ
B.Ⅰ、Ⅴ
C.Ⅲ、Ⅳ
D.Ⅳ、Ⅴ
E.Ⅱ、Ⅳ
4. Company A is a manufacturing enterprise, and the following cash flows occur in 2×16 years: (1) Apply for factoring the accounts receivable generated from sales to the bank, and obtain 12 million yuan in cash, and the bank has the right of recourse for the underlying bonds; ( 2) Pay 2 million yuan in cash for the purchase of stocks accounted for as trading financial assets; (3) Receive a compensation of 1.2 million yuan from the insurance company for inventory damage; (4) Receive an income tax refund of 2.6 million yuan; (5) Provide labor services to other parties and receive 4 million in cash. Without considering other factors, the net cash flow from operating activities of Company A in 2×16 is ( ).
A. 7.8 million yuan
B. 21.8 million yuan
C.9.8 million yuan
D. 19.8 million yuan
5. Company A is an equipment installation enterprise. On October 1, 20×6, Company A accepted an equipment installation task, the installation period was 4 months, and the total contract revenue was 4.8 million yuan. As of December 31, 20×6, Company A had received the contract price of 3.5 million yuan in advance, the actual installation fee was 2 million yuan, and the installation fee was expected to be 1 million yuan. Assume that Company A determines the completion progress of labor services according to the ratio of the actual cost to the estimated total cost. The revenue that should be recognized by the equipment installation business of Company A in 20×6 is ( ).
A. 3.2 million yuan
B.3.5 million
C.4.5 million yuan
D. 4.8 million yuan
【Answer】
1～5：DBCAA
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