由特定的机关按一定的立法程序制定的以规范化的文字形式表现出来的法律是()。 A.普通法 B.特别法 C.程序法 D.成文法

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• 1某商品流通企业库存商品采用毛利率法核算。2017年5月初，W类库存商品成本总额为125万元，本月购进商品成本为180

  某商品流通企业库存商品采用毛利率法核算。2017年5月初，W类库存商品成本总额为125万元，本月购进商品成本为180万元，本月销售收入为250万元，W类商品上期毛利率为20%,不考虑其他因素，该类商品月未库存成本总额为()万元。

  A.55

  B.200

  C.105

  D.152.5

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• 2(单选题)甲公司2x15年1月10日开始自行研究开发无形资产，12月31日达到预定用途。其中，研究阶段发生职工薪酬30

  (单选题)甲公司2x15年1月10日开始自行研究开发无形资产，12月31日达到预定用途。其中，研究阶段发生职工薪酬30万元、计提专用设备折旧40万元;进入开发阶段后，相关支出符合资本化条件前发生的职工薪酬30万元、计提专用设备折旧30万元，符合资本化条件后发生职工薪酬100万元、计提专用设备折旧200万元。假定不考虑其他因素，甲公司2x15年对上述研发支出进行的下列会计处理中，正确的是( )。

  A.确认管理费用70万元，确认无形资产360万元

  B.确认管理费用30万元，确认无形资产400万元

  C.确认管理费用130万元，确认无形资产300万元

  D.确认管理费用100万元，确认无形资产330万元

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• 3In relation to corporate behaviour and legal liabilities: (a) explain the doctrine of independent l

  In relation to corporate behaviour and legal liabilities:

  (a) explain the doctrine of independent legal entity of a company;

  (b) state the system of disregard of corporate personality;

  (c) state the liabilities of a shareholder for abusing the doctrine of independent legal entity of a company.

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• 4Mr Ding picked up a handbag lost by somebody when he was walking in the park. There was lots of cash

  Mr Ding picked up a handbag lost by somebody when he was walking in the park. There was lots of cash, some bills of exchange and a set of commercial documents in the handbag. Mr Ding found, from the information on the documents, the owner of this handbag was Ms Liang and contacted her.

  On the day, as fixed by Mr Ding and Ms Liang via exchange of communications, Ms Liang went to Mr Ding’s home to take back the handbag. Before handing over the handbag to Ms Liang, however, Mr Ding requested a sum of cash as a reward for his kindness and efforts to return the lost handbag. Ms Liang refused to give the reward.

  Required:

  Answer the following questions in accordance with the Property Law, and give your reasons for your answer:

  (a) state whether Mr Ding was entitled to request a reward for returning the lost handbag;

  (b) if Ms Liang had put up an advertisement offering a reward for the successful find of the lost property, state whether she could refuse to grant the reward if she learnt that Mr Ding did not see the advertisement;

  (c) assuming Mr Ding could not find the owner and turned the handbag over to the police who then published an announcement of finding of the lost property in the newspaper, state how to deal with the handbag where nobody claimed it.

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• 5The board of directors of Harvest Technology Joint Stock Company Ltd (Harvest Stock), a listed compa

  The board of directors of Harvest Technology Joint Stock Company Ltd (Harvest Stock), a listed company, formulated a plan to issue corporate bonds through the securities market. Among other things, the plan included the following items:

  (i) A securities company would be entrusted to be the sole underwriter to issue corporate bonds for RMB 70 million yuan;

  (ii) The entire period of the public issue would be 100 days;

  (iii) The interest rate of the bonds would be 5%, same as the annual fixed interest rate of saving deposit for one year;

  (iv) The funds collected by the issue of corporate bonds would be used to make up the losses of the last year.

  Required:

  Answer the following questions in accordance with the Securities Law, and give your reasons for your answers:

  (a) state whether the form of issue of corporate bonds was in conformity with the relevant provision of the law;

  (b) state whether the duration of the issue was in conformity with the relevant provision of the law;

  (c) state whether the proposed interest rate of the corporate bonds was in conformity with the relevant provision of the law;

  (d) state whether the purpose of use of the funds was in conformity with the relevant provision of the law.

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• 6Which of the following courts may set up several tribunals in the area under its jurisdiction, accor

  Which of the following courts may set up several tribunals in the area under its jurisdiction, according to the conditions of population and number of cases?

  A Basic people’s court

  B Intermediate people’s court

  C Higher people’s court

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• 7债券内在价值计算公式中不包含的因素是( )。 A. 债券市场价格 B. 债券面值 C. 债券期限 D. 债券票面利

  债券内在价值计算公式中不包含的因素是( )。

  A. 债券市场价格

  B. 债券面值

  C. 债券期限

  D. 债券票面利率

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• 8一般情况下，使某投资方案的净现值小于零的折现率(　　)。 A. 一定小于该投资方案的内含报酬率 . 一定大于

  一般情况下，使某投资方案的净现值小于零的折现率(　　)。

  A. 一定小于该投资方案的内含报酬率

  . 一定大于该投资方案的内含报酬率

  C. 一定等于该投资方案的内含报酬率

  D. 可能大于也可能小于该投资方案的内含报酬率

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• 9某投资者购买A公司股票，并且准备长期持有，目前国债利率4%，A公司股票的β系数为2，股票市场的平均收益率为7.5%，该

  某投资者购买A公司股票，并且准备长期持有，目前国债利率4%，A公司股票的β系数为2，股票市场的平均收益率为7.5%，该公司本年的股利为0.6元/股，预计未来股利年增长率为0，则该股票的内在价值是(　　)元/股。

  A. 5.0

  B. 5.45

  C. 5.5

  D. 6

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• 10行政给付的形式可以概括为()。 A. 安置与补助 B.抚恤 C.优待 D.奖励 E.救灾扶贫

  行政给付的形式可以概括为()。

  A. 安置与补助

  B.抚恤

  C.优待

  D.奖励

  E.救灾扶贫

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