2019 年 10 月购入农产品一批作为原材料，农产品收购发票上注明的买价为 10000 元，规定的扣除率为 9%，农产品已收到并验收入库，价款未付，下列说法中正确的是( )。 A.“原材料”科目的入账金额为 10000 元 B.“应付账款”科目的入账金额为 10000 元 C.增值税计入农产品成本，进项税额不得抵扣 D.增值税进项税额为 900 元

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  按现行准则规定，不应通过“应收票据”及“应付票据”科目核算的票据包括( )。

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  B.企业未能辨识出风险

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• 3甲公司董事会成员七名，杭某任董事长兼总经理，三名独立董事分别为王某、李某、朱某。董事兼副总经理陈某，董事兼

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• 6 In relation to the Securities Law of China: (a) explain the term inside information; (b) describe

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• 7City College, Yolo Co and Mr Wang entered into an investment contract to set up a limited liability

  City College, Yolo Co and Mr Wang entered into an investment contract to set up a limited liability company, with a registered capital of RMB 4·5 million yuan, in the bio-tech business. With respect to the capital contributions of each sponsor, they agreed that City College would provide its technology at a value of RMB 1·5 million yuan; Yolo Co would provide its workshop as its capital contribution at a value of RMB 1 million yuan after the conclusion of the contract and Mr Wang would provide RMB 2 million yuan in cash within three months upon its incorporation.

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• 8 General Contractor entered into a supply contract with Material Co to buy various construction mate

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• 9下列关于股票股利的表述中，不正确的是( )。(第十一章 股利分配、股票分割与股票回购) A. 股票股利不会直接
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• 10根据“一鸟在手”理论所体现的收益与风险的选择偏好，股东更( )。(第十一章 股利分配、股票分割与股票回购)

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  B.偏好于资本利得

  C.倾向于选择股利支付率高的股票

  D.倾向于选择股利支付率低的股票

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