Organization Behavior 15e Chapter 1 Testbank

___ are defined as people who oversee the activities of others and who are responsible for attaining goals in an organization.

A) Assistants

B) Managers

C) Secretaries

D) Interns

E) Apprentices

B) Managers

Sally Mitchell works as a manager at an environmental

organization. She is currently working on a global warming project and decides which tasks related to creating awareness about the issue needs to be done. In addition, she is also deciding which members of her team will work on engaging with the public and which will work on lobbying with the government. She is also assigning people as team members to ensure that tasks are undertaken on time. Which of the following categories of functions is Mitchell undertaking?

A) Planning

B) Organizing

C) Scrutinizing

D) Controlling

E) Envisioning

B) Organizing

Johanna Reid, a campaign manager at a child rights

organization, recently started working on an illiteracy project. During the project, she needs to motivate team members to attain their project milestones and direct them through different phases of the project. Which of the following kinds of functions will these tasks be covered under?

A) planning

B) organizing

C) scrutinizing

D) evaluating

E) leading

E) leading

Lesley Torres is a project manager for the campaign "Action

against Deforestation in Indonesia." She recently faced a glitch when the campaign could not be launched publicly according to schedule. Torres monitored the schedule to find the cause of the delay before speeding up the implementation process by allocating more members for the implementation phase. By doing this, which of the following functions is she performing?

A) controlling

B) planning

C) formulating

D) leading

E) organizing

A) Controlling

Which of the following functions do managers undertake as

part of planning functions?

A) defining an organization's goals

B) implementing strategies for achieving goals

C) executing plans to integrate activities

D) accomplishing goals of a project

E) employing strategies to coordinate tasks

A) defining an organization's goals

6) According to Henry Mintzberg a factory supervisor giving a

group of high school students a tour of the plant may be termed as a ________.

A) leader

B) figurehead

C) resource allocator

D) negotiator

E) disturbance handler

B) figurehead

Ellen Ortiz works as a sales manager at a telecom firm. The

company has recently launched a new product in the market. Her work in the next few weeks involves sharing knowledge about the product with her team members. She will also need to inspire them to reach their sales targets and clarify any doubts about the new product. Which of the following roles is Ortiz playing?

A) leader

B) liaison

C) disseminator

D) spokesperson

E) negotiator

A) leader

Regina George works as a campaign manager in a not-for-

profit organization in Hampshire. For the upcoming campaign against genetic engineering, she is networking with managers who are working on the issue of food safety. Through her network of contacts, she strives to gain information about the stakeholders in the food industry and other lobby groups.

Which of the following roles is George most likely to be playing according to Mintzberg's classification of managerial roles

A) figurehead

B) leader C) liaison

D) entrepreneur E) resource allocator

C) liaison

Annette Simpson works for a fashion house in Paris and is

preparing for the company's upcoming line of winter clothing. She is currently researching online to know what is in vogue this season. In addition, she is also networking with contacts from the press and fashion magazine editors to understand the changing tastes of consumers. Which of the following roles is Simpson playing according to Mintzberg's classification of managerial roles?

A) figurehead

B) leader C) symbol head

D) monitor

E) spokesperson D) monitor

According to Mintzberg's classification of managerial roles, the

role of a(n) ________ is to transmit information received from outsiders or from other employees to members of the organization.

A) entrepreneur B) resource allocator

C) spokesperson D) leader

E) disseminator

E) disseminator

The role of a(n) ________, according to Mintzberg's

classification of managerial roles, is to transmit information to outsiders about an organization's plans, policies, actions, and results and to serve as an expert in the organization's industry. A) spokesperson

B) disturbance handler

C) entrepreneur

D) leader

E) liaison

A) spokesperson

According to Mintzberg's classification of managerial roles, a(n)

________ searches the organization and its environment for opportunities and initiates projects to bring about change.

A) spokesperson

B) disturbance handler

C) entrepreneur

D) resource allocator

E) negotiator

C) entrepreneur

According to Mintzberg's classification of managerial roles, the

role of a(n) ________ is to make or approve significant organizational decisions and assign human, physical, and monetary assets.

A) disseminator

B) liaison

C) entrepreneur

D) resource allocator

E) disturbance handlers

D) resource allocator

According to Mintzberg's classification of managerial roles,

which of the following is a kind of interpersonal role?

A) monitor

B) disseminator

C) spokesperson

D) entrepreneur

E) liaison

E) liaison

According to Mintzberg's classification of managerial roles,

which of the following is a kind of decisional role?

A) negotiator

B) disseminator

C) liaison

D) spokesperson

E) monitor

A) negotiator

The role of a(n) ________ is a type of informational role according to Mintzberg's classification of managerial roles.

A) figurehead

B) disseminator

C) liaison

D) entrepreneur

E) negotiator

B) disseminator

Which of the following is true regarding technical skills?

A) They can be learned only through formal education.

B) They encompass the ability to apply specialized knowledge.

C) They are not required at all kinds of jobs.

D) They are monopolized by professionals.

E) They comprise the ability to understand and motivate people.

B) They encompass the ability to apply specialized knowledge. The ability to understand, communicate with, motivate, and

support other people, both individually and in groups, may be defined as ________.

A) human skills

B) technical skills

C) conceptual skills

D) cognitive skills

E) analytical skills

A) human skills

Melissa Woods was recently hired as the campaign manager at

an environmental organization. She has a degree in environmental sustainability and possesses substantial knowledge about the issue of global warming. She has the knowledge to lead the public relations team of the organization. However, a few months later, the board of directors of the organization expressed dissatisfaction with Melissa's performance and asked her to resign. Which of the following, if true, best explains this situation?

A) Melissa had no prior experience in research and development.

B) Melissa had weak interpersonal and networking skills to run the project.

C) Melissa focused on the results her team achieved rather than how they achieved those results.

D) Melissa is not up-to-date about the feasibility of using different modes of renewable energy.

E) Melissa had a diverse network of contacts established from her previous job. B) Melissa had weak interpersonal and networking skills to run the project.

Joann Hayes is currently working on a project to tackle climate

change. During the project, she needs to find different options to replace the use of non-renewable energy and check the feasibility of different renewable energy options before choosing the most practical one. Which of the following skills does Hayes primarily need to use for these tasks?

A) human skills B) interpersonal skills

C) conceptual skills D) communication skills

E) interactive skills

C) conceptual skills

https://www.sodocs.net/doc/ef778286.html,, an organization working toward curbing climate

change, recently conducted an interview with Jessica for the position of a public relations officer. However, interviewers Brenda and Laura are divided over whether Jessica should be given the job. Brenda believes that Jessica does not have in-depth knowledge about the issue of global warming and its impact. On the other hand, Laura feels that Jessica would be perfect for the job because she has strong networking and interpersonal skills. Which of the following, if true, would strengthen Laura's argument?

A) Gaining the support of corporate giants would comprise a large part of the job.

B) Jessica will need to prepare extensive reports about the issue of climate change. C) The role will require Jessica to give presentations to environmental experts on renewable modes of energy.

D) Jessica had negligible experience in research and development.

E) Jessica has weak analytical skills to solve problems associated with implementing options of renewable energy.

A) Gaining the support of corporate giants would comprise a large part of the job.

https://www.sodocs.net/doc/ef778286.html,, an organization working toward curbing climate

change, recently conducted an interview with Jessica for the position of a public relations officer. However, interviewers Brenda and Laura are divided over whether Jessica should be given the job. Brenda believes that Jessica does not have in-

depth knowledge about the issue of global warming and its impact. On the other hand, Laura feels that Jessica would be perfect for the job because she has strong interpersonal skills.

Which of the following, if true, would weaken Laura's argument?

A) Jessica was unable to fare well in the written test which

analyzed her conceptual skills.

B) Jessica listened intently to the interviewers' questions

before answering them.

C) Jessica was unable to communicate clearly why she was right for the job.

D) Jessica was very friendly and courteous with the receptionist while greeting her.

E) Jessica was high on confidence about getting the job

because of her strong networking skills.

C) Jessica was unable to communicate clearly why she was right

for the job.

According to Fred Luthans and his associates, managers

involved in traditional management activities undertook which of the following tasks?

A) motivating

B) socializing

C) decision making

D) training

E) politicking

C) decision making

According to Fred Luthans and his associates' study of 450

managers, ________ made the largest contribution to the

success of managers in terms of speed of promotion within

their organization.

A) networking

B) decision making

C) planning

D) controlling

E) staffing

A) networking

According to Fred Luthans and his associates, managers who

are involved in networking activities are most likely to

undertake which of the following?

A) planning

B) decision making

C) controlling

D) politicking

E) staffing

D) politicking

Which of the following best defines organizational behavior?

A) It involves the study of groups of people coming together for collective bargaining.

B) It involves the study of what people do in a company and how it affects the company's output.

C) It involves analyzing different people in an industry with independent profit-centered motives.

D) It involves developing exclusively the knowledge of managers and senior-level employees.

E) It is a field which is not influenced by factors in the external world.

B) It involves the study of what people do in a company and how it affects the company's output.

Which of the following determinants of behavior does

organizational behavior study?

A) profits

B) job satisfaction

C) perks

D) individuals

E) collective bargaining

D) individuals

Which of the following does systematic study use to look at

relationships to attribute causes and effects?

A) intuitive data

B) feelings

C) scientific data

D) instinct

E) premonition

C) scientific data

Which of the following is true regarding systematic study?

A) It attributes causes and effects based on intuition.

B) It involves supporting decisions based on gut feelings.

C) It analyzes relationships based on previous experiences.

D) It involves analyzing relationships based on scientific data.

E) It involves taking action based on instinct.

D) It involves analyzing relationships based on scientific data.

In order to predict human behavior, it is best to supplement intuitive opinions with information derived from ________.

A) common sense

B) direct observation

C) systematic study

D) speculation

E) organizational theory

C) systematic study

Analyzing relationships, determining causes and effects, and

basing conclusions on scientific evidence, all constitute aspects of ________ study.

A) organizational

B) intuitive

C) theoretical

D) systematic

E) case-based

D) systematic

________ refers to basing managerial decisions on the best

available scientific proof.

A) Emergency management

B) Personal knowledge management

C) Property management

D) Evidence-based management

E) Knowledge management

D) Evidence-based management

________ refers to a gut feeling not necessarily supported by

research.

A) Intuition

B) Reasoning

C) Rationality

D) Logic

E) Inference

A) Intuition

________ seeks to measure, explain, and sometimes change

the behavior of humans and other animals.

A) Meteorology

B) Theology

C) Epistemology

D) Lexicology

E) Psychology

E) Psychology

Which of the following disciplines blends concepts from both

psychology and sociology to focus on people's influence on one another?

A) social psychology

B) cosmology

C) parapsychology

D) lexicology

E) eschatology

A) social psychology

Which of the following is a difference between sociology and

psychology?

A) Sociology studies humans and animals whereas psychology focuses exclusively on humans.

B) Sociology studies people in relation to their social culture whereas psychology focuses on the individual.

C) Sociology incorporates research from social sciences, philosophy, and natural sciences; psychology does not.

D) Sociology uses various methods of empirical investigation whereas psychology uses limited critical analyses.

E) Sociology uses only qualitative techniques whereas psychology uses both qualitative and quantitative techniques.

B) Sociology studies people in relation to their social culture whereas psychology focuses on the individual.

________ is the study of societies to learn about human

beings and their activities.

A) Anthropology

B) Deontology

C) Epistemology

D) Agnotology

E) Dysteleology

A) Anthropology

Which of the following fields of study is most likely to involve

studying organizational culture, formal organization theory, and structure?

A) sociology

B) deontology

C) epistemology

D) agnotology

E) dysteleology

A) sociology

Austin Reed is a graduate student helping to organize a study on individual job satisfaction. The study focuses on the top five causes of satisfaction or dissatisfaction on the job. His

department is surveying 200 individuals in 100 different types of organizations. Austin is most likely a graduate student in the department of ________.

A) psychology

B) anthropology

C) political science

D) entomology

E) archaeology

A) psychology

You are bringing together faculty from different behavioral

disciplines to author a new textbook in organizational behavior.

Represented are professors from psychology, sociology, social

psychology, anthropology, political science, and industrial engineering. Which faculty member is most likely to furnish information about personality, learning, and motivation?

A) sociology

B) psychology

C) anthropology

D) political science

E) industrial engineering

B) psychology

Myriam is analyzing the gender roles of men and women in

management in the United States and comparing them to the

gender roles in management in Japan. She is surveying fifty male and fifty female managers in each country to compare their daily behavior. Myriam's study exemplifies how

________ contributes to OB.

A) anthropology

B) psychology

C) archaeology

D) political science

E) corporate strategy

A) anthropology

Which of the following is true regarding contingency variables?

A) They refer to situational factors that moderate the

relationship between two or more variables.

B) They make simple, accurate, and sweeping generalizations

about concepts in organizational behavior.

C) They indicate that everyone is motivated by money and financial perks.

D) They refer to scientific factors which are based on universal truths.

E) They remain constant irrespective of any change in the environment.

A) They refer to situational factors that moderate the relationship between two or more variables.

Raymond Mayer is conducting a study on discrimination

against campaign activists based on gender. In his study, he noted that male executives who visited Indonesian villages to promote the use of renewable energy received a highly positive response. In contrast, women who visited the same villages received an antagonistic response. However, Mayer stated that his findings only applied to villages. In this study, the presence of a village is considered a ________ variable.

A) global

B) general

C) dependent

D) non-reactive

E) contingency

E) contingency

________ variables are variables that moderate the

relationship between two or more variables.

A) Global

B) General

C) Dependent

D) Non-reactive

E) Contingency

E) Contingency

Which of the following is an example of a position in a service

job?

A) human resource executive

B) administrative executive

C) flight attendant

D) environmental campaigner

E) production line worker

C) flight attendant

Which of the following is not a reality for today's workforce?

A) Many workers never get away from the virtual workplace.

B) Organizations are asking employees to put in longer hours.

C) Employees have fewer outside commitments.

D) Issues related to well-being have dropped as the number of employees who work at home rises.

E) The line between work and non-work time has become blurred. D) Issues related to well-being have dropped as the number of employees who work at home rises.

Recent studies show ________.

A) the line between work and non-work is becoming less blurred

B) most employees are achieving a better work-life balance C) money and recognition define career success above all else

D) the majority of men and women rank autonomy as the number one indicator of career success E) attaining a balance between personal life and work is a primary career goal E) attaining a balance between personal life and work is a primary career goal

Which of the following is a cause of work-life conflicts?

A) global organizations B) sensemaking

C) privatization of essential industries D) downshifting

E) use of self-managed teams

A) global organizations

Which of the following is true regarding positive organizational

scholarship?

A) It involves monitoring negative practices in organizations and rectifying them. B) It deals with how employees should analyze weaknesses and convert them into strengths. C) It studies how organizations develop human strengths, foster vitality, and unlock potential.

D) It dwells on limitations that an organization faces and how it can turn them into opportunities.

E) It involves scrutinizing loopholes in organizational practices and filling gaps in processes. C) It studies how organizations develop human strengths, foster vitality, and unlock potential

________ is a key independent variable in positive

organizational behavior research.

A) Engagement

B) Apathy C) Despair

D) Constraint

E) Pessimism

A) Engagement

The concept of "reflected best-self" involves ________.

A) focusing on eliminating shortcomings to bring out the best

in oneself

B) making employees aware of their weaknesses and rectifying them

C) observing and monitoring drawbacks of a team and then increasing their efficiency with the help of adequate training

D) asking employees to think about when they were at their personal best in order to exploit their strengths

E) studying industry-wide best practices and then implementing it

D) asking employees to think about when they were at their personal best in order to exploit their strengths

Which of the following is an example of an ethical dilemma?

A) Should I work extra hours to complete my assignment?

B) Should I e-mail my manager about queries on the project?

C) Should I discuss with the management the perks being offered?

D) Should I ask my manager for leave during Christmas?

E) Should I play politics to advance my career?

E) Should I play politics to advance my career?

A(n) ________ is an abstraction of reality, a simplified

representation of some real-world phenomenon.

A) model

B) input

C) process

D) outcome

E) objective

A) model

Which of the following is true regarding models?

A) Models propose five types of variables.

B) Models proceed from outcomes to processes.

C) Models are used only in manufacturing organizations.

D) Models proceed from processes to inputs.

E) Models show that outcomes can influence inputs in the future.

E) Models show that outcomes can influence inputs in the future.

With reference to a basic OB model, ________ are determined in advance of the employment relationship and refer to variables such as personality, group structure, and

organizational culture that lead to processes.

A) actions

B) inputs

C) outcome

D) processes

E) goals

B) inputs

Which of the following is an example of an input at an

individual level?

A) motivation

B) moods

C) values

D) perception

E) emotions

C) values

An example of an input at an organizational level is ________.

A) motivation

B) conflict

C) power

D) communication

E) structure

E) structure

Which of the following is one of the three variables proposed

by a basic OB model which refers to actions that individuals,

groups, and organizations engage in as a result of inputs?

A) processes

B) scrutinization

C) planning

D) association

E) evaluation

A) processes

Which of the following is an example of a process at an

individual level?

A) group cohesion

B) values

C) decision making

D) withdrawal behavior

E) power and politics

C) decision making

An example of a process at a group level is ________.

A) diversity

B) communication

C) values

D) culture

E) emotions

B) communication

Which of the following is an example of a process at the

organizational level?

A) attitudes and stress

B) withdrawal behavior

C) emotions and moods

D) change of practices

E) team responsibilities

D) change of practices

________ is an example of an outcome at the organizational

level.

A) Profitability

B) Diversity

C) Personality

D) Mood

E) Culture

A) Profitability

Which of the following is an example of an outcome at an

individual level?

A) structure

B) culture

C) politics

D) power

E) attitude

E) attitude

The discretionary behavior that is not part of an employee's

formal job requirements and that contributes to the psychological and social environment of the workplace is called ________ behavior.

A) withdrawal

B) associative

C) networked

D) citizenship

E) cohesive

D) citizenship Group ________ is the extent to which members of a group

support and validate one another at work. A) affect

B) associability C) think

D) cohesion

E) maturity D) cohesion

T/F : In the current competitive workplace, technical skills are

the only skills that managers require to be successful. FALSE

T/F : An organization is a consciously coordinated social unit

composed of two or more people.

TRUE

T/F : The planning function involves defining an organization's

goals and establishing an overall strategy for achieving those goals. TRUE

T/F : A degree in architecture will provide a student with the

human skills required for a job.

FALSE

T/F : Organizational behavior applies the knowledge gained

about individuals, groups, and the effect of structure on

behavior in order to make organizations work more effectively. TRUE

T/F : Evidence-based management complements systematic

study by basing managerial decisions on the best available scientific evidence. TRUE

T/F : Psychology contributes to the study of organizational

behavior at the macro level whereas anthropology contributes at the micro level. FALSE

T/F : One major study area of social psychology is change, how to implement it, and how to reduce barriers to its acceptance. TRUE

T/F : While sociology focuses on the individual, psychology

studies people in relation to their social environment or culture. FALSE

T/F : Psychology seeks to measure, explain, and sometimes

change the behavior of humans and other animals.

TRUE

T/F : Entomology is the study of societies to learn about

human beings and their activities.

FALSE

T/F : Human beings are simple in nature and, thus, simple,

universal principles explain all kinds of organizational behavior. FALSE

T/F : Organizational behavior cannot offer reasonably accurate

explanations of human behavior or make valid predictions. FALSE

T/F : Managers at global companies have realized that

economic values are generally transferable across national boundaries.

FALSE

T/F : Workforce diversity refers to how organizations are

becoming more homogeneous in terms of gender, race, and ethnicity.

FALSE

T/F : The job of a guest relations executive at a hotel is a kind

of service job.

TRUE

T/F : Evidence that an organization is able to exist and grow

over the long term is called organizational survival. TRUE

T/F : A way for managers to respond to the problem of

unethical behavior is to provide in-house advisors who can be contacted anonymously.

TRUE

T/F : The discretionary behavior that is not part of an

employee's formal job requirements and that contributes to the psychological and social environment of the workplace is called cohesive behavior. FALSE

T/F : Group functioning refers to the quantity and quality of a

group's work output. TRUE

第一章 财务分析导论

?导入案例：股神巴菲特 ?第1章财务分析概论 ?第2章财务分析的信息基础 ?第3章偿债能力分析 ?第4章盈利能力分析 ?第5章资产营运能力分析 ?第6章企业发展能力分析 ?第7章企业财务综合分析 ?第8章风险信用分析与财务预警分析 ?第1章财务分析概论 ? 1.1 财务分析的产生与发展 ? 1.2 财务分析的主体与目的 ? 1.3 财务分析的主要内容与程序 ? 1.4 财务分析的基本方法 ? 1.1 财务分析的产生与发展 ?最早的财务分析开始于银行家 一般认为财务分析产生于19世纪末20世纪初，主要为银行服务的信用分析?资本市场形成后,公司筹资范围扩大,财务分析发展到投资领域。 为股权投资者服务：受托责任分析盈利能力分析 ?随着公司组织的进一步发展,公司经营者也逐步认识到财务分析的重要性, 财务分析延伸至企业内部。 为公司经理决策服务的内部分析 ?现代财务分析领域的扩展 资本市场、企业重组、绩效评价、企业评估等 ?思考：企业并购，不进行财务分析行不行？ ?2010年上半年，国内市场上发生了这样一个并购案：上市公司A收购非上市公司B的股权。B公司的基本财务数据:净资产总额1.2亿元，2009年度的净利润为0.3亿元。A公司聘请的资产评估师对B公司评估的结果是：成本法评估的净资产价值为1.6亿元，收益法评估的净资产价值为3亿元。而最终双方股东确定的B公司的净资产价值为3.6亿元。 ?在这个案例中，出现了几个与财务报表、企业价值评估等有关的术语，如净资产、净利润、成本法、收益法等。 ? 1.2 财务分析的主体与目的 ?美国南加州大学教授Water B. Meigs认为，财务分析的本质在于搜集与 决策有关的各种财务信息，并加以分析与解释的一种技术。 ?美国纽约市立大学Leopold A. Bernstein 认为，财务分析是一种判断的 过程，旨在评估企业现在或过去的财务状及经营成果，其主要目的在于对企业未来的状况及经营业绩进行最佳预测。 ?台湾政治大学教授洪国赐认为，财务分析以审慎选择财务信息为起点， 作为探讨的根据；以分析信息为重心，以揭示其相关性；以研究信息的相关性为手段，以评核其结果。 ?引导案例： ?国内某著名旅游公司计划增加几项新的娱乐设施，包括购建垂直过山车道、 U形滑板、四维影院、峡谷漂流设施、露天游泳池以及改进现有基础设施

Chapter1会计概论答案

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第一章总则概论

第一章总则 第一条为进一步强化财务管理，规范本系统财务收支和会计核算，提高资金使用效益，形成高效廉洁、团结协作的会计群体，促进劳动保障事业的发展，根据《会计法》、《行政事业单位会计制度》、《社会保险基金财务制度》、《社会保险基金会计制度》以及有关地方性财政法规，结合本局实际情况，特制定本制度。 第二条本制度适用于本局机关及直属事业单位，技工学校参照执行。 第三条财务管理的基本原则：贯彻执行国家有关法律、法规和财务规章制度；量入为出、保证重点、兼顾一般，注重资金使用效益；厉行节约，制止奢侈浪费；正确处理事业发展需要和资金供给关系，社会效益和经济效益的关系，国家、集体、个人三者利益关系。 第四条财务管理的基本任务：合理编制部门预算，全面反映单位财务状况；依法积极组织收入，努力节约支出；建立健全内部财务管理制度，并依据制度对本单位的一切收支活动进行控制和监督；对下属事业单位的财务活动进行指导、监督；加强国有资产管理，防止资产流失。 第五条本单位财务机构在单位负责人的领导下，具体对本局和直属事业单位的一切财务活动进行统一管理，任何单位、部门均不得私设“小金库”，搞账外账。

第六条单位负责人对本单位的一切财务经济活动负领导责任，对本单位的会计工作和会计资料的真实性、完整性负责。 第二章财务机构设立及会计岗位职责的划分 第七条本局设立人力资源和社会保障财务管理中心（以下简称财务中心），为单位唯一财务机构，在局长的领导下，统一管理各项财务会计工作。财务中心实行主任负责制，内设经费和基金两个核算组，每个核算组分别配备一名副主任，负责本核算组的日常业务工作，另设总账会计、辅助会计、出纳会计岗位。会计岗位实行定期轮换。 第八条经费核算组岗位职责 经费核算组负责局机关及所属事业单位行政事业经费的会计核算和财务管理工作。 一、出纳会计岗位职责 1、严格执行现金管理制度，根据合法有效的原始凭证，在规定范围内办理现金支付、公务卡结报、转账结算等业务。实行收支两条线管理，不得坐支。妥善保管现金和有价证券，确保资金的安全完整。不得将公款擅自借与他人和挪作他用，不得白条抵库。 2、严格按手续制度办事，做到收支有据，原始凭证有经手人、证明人、审核人、审批人签字，有用途说明。对不

保险学概论第一章课后答案

第一章风险与保险 思考练习 一、术语解释 风险——风险是指损失的不确定性。 风险因素——风险因素是指引起或增加风险事故发生的机会或扩大损失幅度的原因和条件。它是风险事故发生的潜在原因，是造成损失的内在的或间接的原因。 风险事故——风险事故又称风险事件，是造成生命财产损失的偶发事件。也就是说，风险事故是损失的媒介，是造成损失的直接的或外在原因。 损失——在风险管理中，损失是指非故意的、非预期的和非计划的经济价值的减少。 纯粹风险——纯粹风险是指那些只有损失机会而无获利可能的风险。 投机风险——投机风险是指那些既有损失机会，又有获利可能的风险。 静态风险——静态风险是指由于自然力的不规则作用，或者由于人们的错误或失当行为而招致的风险。 动态风险——动态风险是指以社会经济的变动为直接原因的风险，通常由人们欲望的变化、生产方式和生产技术以及产业组织的变化等所引起。 责任风险——责任风险是指由于社会个体（经济单位）的侵权行为造成他人财产损失或人身伤亡，依照法律负有经济赔偿责任，以及无法履行合同致使对方受损而应负的合同责任，所形成的风险。 信用风险——信用风险是指在经济交往中，权利人与义务人之间，由于一方违约或违法行为给对方造成经济损失的风险。 可保风险——可保风险是指可被保险人接受的风险，或可以向保险人转移的风险。 保险——保险是集合具有同类风险的众多单位或个人，以合理计算分担金的形式，实现对少数成员因约定风险事故所致经济损失或由此而引起的经济需要进行补偿或给付的行为。 自愿保险——自愿保险是指投保人和保险人在平等自愿的基础上，通过签订保险合同而建立保险关系的保险。 强制保险——强制保险又称法定保险，是指国家对一定的对象以法律、法令或条例规定其必须投保的一种保险。 风险管理——风险管理是指经济单位通过对风险的识别和衡量，采用合理的经济和技术手段对风险加以处理，以最小的成本获得最大安全保障的一种管理行为。 二、思考题 1．什么是风险？风险有哪些特征？ 答：风险是指损失发生的不确定性。风险具有客观性、普遍性、不确定性、可测性和可变性的特征。 2．简述风险的构成要素及其相互之间的关系。

第一章 保险概论

第一章保险概论 第一节保险的要素与特征 一、保险的含义 保险作为分散风险、消化损失的一种经济补偿制度，可以从不同的角度揭示其含义。 从经济角度看，保险是分摊意外损失、提供经济保障的一种财务安排。投保人交纳保险费购买保险，实际上是将其面临的不确定的大额损失转变为确定性的小额支出，将未来大额的或持续的支出转变成目前的固定性的支出。通过保险，提髙了投保人的资金效益，因而被认为是一种有效的财务安排。人寿保险中，保险作为一种财务安排的特性表现得尤为明显。因为人寿保险还具有储蓄和投资的作用，具有理财的特征。正是从这个意义上说，保险公司属于金融中介机构，保险业是金融业的一个重要组成部分。 从法律角度看，保险是一种合同行为。保险合同当事人双方在法律地位平等的基础上，签订合同，承担各自的义务，享受各自的权利。《中国人民共和国保险法》（以下简称《保险法》）规定：“本法所称保险，是指投保人根据合同约定，向保险人支付保险费，保险人对于合同约定的可能发生的事故因其发生所造成的财产损失承担赔偿保险金责任，或者当被保险人死亡、伤残、疾病或者达到合冋约定的年龄、期限等条件时承担给付保险金责任的商业保险行为。” 从风险管理角度看，保险是风险管理的一种力法，或风险转移的一种机制。通过保险，将众多的单位和个人结合起来，变个体对付风险为大家共同对付风险，从而提高对风险损失的承受能力。保险的作用在于集散风险、分摊损失。 二、保险的要素 保险的要素是指进行保险经济活动所应具备的基本条件。现代商业保险的要素包括五个方面的内容。 （一）可保风险的存在 可保风险也称可保危险或保险危险，是指符合保险人承保条件的特定风险。理想的可保风险应具备六个基本条件： 1．风险应当是纯粹风险。纯粹风险是一种只有损失机会，没有获利可能的风险。具体地说，风险事故发生以后，保险关系双方亊人面临的只有损失机会，

《保险财务会计》第一章 保险公司会计理论课后练习

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B . 发生保险事故的当期 C . 年末 D . 确认保费收入的当期 参考答案：D 5、保险会计的基本职能是（）。 A . 投资和理财 B . 管理和控制 C . 实现股东价值最大化 D . 核算和监督 参考答案：D 6、某公司期初负债总额为65 000元，所有者权益总额为82 000元，现发生一笔收回外单位欠款4000元保费的经济业务，该业务发生后该公司的资产总额为（）。 A . 151 000 B . 147 000 C . 155 000 D . 143 000 参考答案：B 7、下列属于所有者权益的是（）。 A . 短期借款 B . 库存现金 C . 保费收入 D . 一般风险准备金 参考答案：D

二、多项选择题共 5 题 1、保险公司特殊性体现在哪些方面（） A . 会计核算 B . 会计监督 C . 会计计量 D . 财务分析 参考答案：ABD 2、保险会计的分类是（） A . 财产保险 B . 人寿保险 C . 再保险 D . 意外保险 参考答案：AB 3、保险会计基本假设（） A . 会计主体 B . 持续经营 C . 会计假设 D . 会计分期 参考答案：ABD 4、会计的计量属性（） A . 历史成本 B . 重置成本

保险会计练习题1

练习题 习题一 一、目的：练习非寿险原保险合同保费收入的核算。 二、资料：保险公司发生下列经济业务： 1.业务部门交来家财险保费日报表和保费收据存根，以及现金50000元，该业务是保单生效时收到全部保费。 2.收到业务部门交来的某企业货运险保费曰报表、保费收据存根以及银行收账通知，共计1 000 000元。该业务自下月10日起，保险公司承担保险责任。 3. 10日，上述业务保险责任开始生效。保费收入共计5 000 000元，又收到现款（由银行转账)3，140，000元；余款尚未收到。 4.某厂投保企业财产险，保费120000元，约定一个月后缴付。 5.公司收到上述保费120000元。 6.某厂投保企财险半年后，因特殊情况退保，应退5500元，但该厂尚有应收保费4300元未收。 7.某企业投保财产综合险，与公司签订保险单，双方约定保费为200 000 元?分期付款。首期已收到40 000元，其余保费分8期，每期20 000元收取。 8.某集团公司为其管理职员100人投保一年期团体人身意外伤害险，保险金额为50 000元，每人每年缴保费80元，合计8 000元。该笔保费已收妥入账。 9.某中学为在校学生3000人投保一年期学生团体平安险，保险金额为5 000元，按规定每人每年缴保费10元，合计30 000元，经特别约定分两次缴清，投保时支付80%,两个月后支付20%。 三、要求：根据上述资料，编制有关会计分录。

习题二 一、目的：练习非寿险原保险合同准备金的核算。 二、资料：保险公司发生下列经济业务： 1.某公司货物运输保险全年一年期直接承保的保费收入为80000 000元，试按1/2法计算该公司年末未到期责任准备金的数额。 2.某公司财产保险综合险一年期保单订立于第二季度和第四季度，其保费收入分别为120万元、150万元?试按1/8法计算该公司年末未到期责任准备金的数额。 3.某公司机动车辆保险一年期保单订立于2月、4月、7月、9月，其保费收入分别为80万元、60万元、100万元、110万元，试按1/24法计算该公司9月末和12月末未到期责任准备金的数额。 4.某公司财产保险合同当期保费收入1200 000元，根据保险精算计算结果，本期提取未到期责任准备金320 000元。年末，按保险精算重新计算确定的结果未到期责任准备金余额应为250 000元。 5.某一财产保险合同提前解除，该合同已提取未到期责任准备金18 000 元。 6.某公司2007年6月已决赔款累计数为450 000元，2006年6月已决赔款累计数为495 000元，业务部门提供未决赔款清单上已报案的未决赔款金额为940 000元，根据保险精算计算结果，本期应提取已发生已报案未决赔款准备金320 000元，已发生未报案未决赔款准备金72 500元，理赔费用准备13 000元。

《保险会计》习题及标准答案

《保险会计》习题及答案

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第一章总论 (4) 第二章保险会计基本核算方法 (6) 第三章原保险业务的核算（上） (9) 第四章原保险业务的核算（下） (11) 第五章再保险业务的核算 (14) 第六章保险公司投资业务核算 (16) 第七章固定资产和无形资产的核算 (19) 第八章保险公司负债的核算 (22) 第九章所有者权益的核算 (25) 第十章收入、费用和利润的核算 (28) 第十一章保险公司财务报告 (31) 保险会计综合实验 (33)

第一章总论 一、填空题 1、保险公司会计具有一般会计的共性，既是一个信息系统，又是一种（管理活动）。 2、保险会计的基本前提，主要包括（会计主体）、持续经营、会计分期和（货币计量）。 3、反映保险公司财务状况的会计要素包括资产、（负债）和所有者权益，反映保险公司经营成果的会计要素包括收入、（费用）和（利润）。 4、保险公司的利润由（营业利润）和营业外收支净额两部分组成。 5、保险会计信息质量要求具体包括可靠性、（相关性）、可理解性、（可比性）、实质重于形式、（重要性）、谨慎性和及时性。 二、判断题 （ V ）1、保险公司年终决算的重点是正确估算负债。 （ X ）2、会计分期是指假设企业的经营活动将无限期地持续下去。 （ X ）3、保险公司的负债主要项目是各种责任准备金，且具体的债务人及债务金额和偿还时间较为确定。 （ V ）4、保险公司所有者权益中除实收资本、资本公积、盈利公积和未分配利润外，还包括计提的总准备金。 （ V ）5、保险公司保费收入与一般企业收入性质不同，它介于收入与负债之间。 三、单选题 1、下列保险会计诸多目标中，保险监管部门最关心的是（ D ）。 A、帮助会计信息使用者进行投资与决策。 B、呈报企业的经济资源、对经济资源的请求权及变动情况。 C、呈报企业的经营绩效。 D、呈报企业资金的流动性、流量及偿债能力。 2、（ A ）假设规范了会计工作的空间范围。 A、会计主体 B、持续经营 C、会计分期 D、货币计量 3、保险公司的注册资本最低限额为人民币（ D ）元。 A、3万元 B、500万元 C、1亿元 D、2亿元 4、下列关于保险公司费用的说法中，不正确的是（ D ）。 A、保险公司的费用是资产的耗费 B、保险公司的费用与一定的会计期间相联系。 C、保险赔款及向保险营销员支付的佣金均属于保险公司的费用。 D、保险公司提取的各种责任准备金不会产生费用。 5、（ B ）要求保险公司要向有关各方提供对其决策有用的信息。 A、可靠性 B、相关性 C、可理解性 D、可比性 四、多选题 1、下列关于保险公司会计特征的说法正确的是（ ABC ）。 A、会计核算过程与业务处理过程融合。 B、以偿付能力为核心的外部监管日趋严格。 C、保险经营成本支出与收入补偿的顺序与一般行业相反。 D、保险公司的利润具有较大的确定性。 2、下列关于保险公司资产的说法中，正确的是（ BC ）。 A、与其他工商企业相比，保险公司流动资产中存货比重相对较大。

《保险会计》课程教学大纲一

《保险会计》教学大纲 目录 第一部分：课程性质与任务 第二部分：教学目标 第三部分：课题与课时分配表 第四部分：课题教学内容 第一章保险会计基本理论 第二章保险公司会计制度发展与规范体系 第三章财产保险公司业务核算 第四章人寿保险公司业务核算 第五章再保险业务的核算 第六章外币业务核算 第七章流动资产核算 第八章投资性资产业务的核算 第九章固定资产、无形资产和其他资产核算 第十章负债的核算 第十一章所有者权益核算 第十二章保险公司财务会计报告 第十三章保险公司财务会计报告分析 第五部分：实践性教学环节 第六部分：大纲说明

《保险会计》课程教学大纲（会计专业） 一、课程性质与任务 1．性质：《保险会计》是将会计理论运用于保险公司的一门专业基础课。学员在完成保险学概论、会计学基础课课程的学习后，进入该课程的学习，在完成本课程的学习后，再进入各具体专业课程的学习。本课程不仅具有较强的理论性，还具有非常强的应用性。 2．任务：本课程在专业培养目标中的定位是：培养具有一般会计理论知识且掌握保险会计实务的技能型人才。通过本课程的教学，使学生能够系统地掌握保险会计基本理论与专业知识，熟悉财产保险公司业务、人寿保险公司业务、再保险业务、外币业务以及资产、负债和所有者权益的会计核算方法和操作技能，懂得保险公司财务会计报告的编制技巧和分析方法，能胜任保险公司的财务会计工作。 二、教学目标 1．概括了解保险会计理论研究动向，为学员选择主攻方向及毕业论文选题与进一步研究作好准备； 2．探讨保险会计制度特性及规律，掌握保险会计的基本理论、基本知识与基本方法，为进一步学习奠定理论基础； 3．通过保险会计专业知识运用于保险会计实务，掌握保险会计核算的具体方法和操作技能，能够胜任保险公司的财务会计工作。 三、课题与课时分配表 总学时为57课时，具体安排如下：