下列会计科目中，其期末余额应列入资产负债表“存货”项目的有( )。 A.生产成本 B.材料成本差异 C.存货跌价准备 D.固定资产

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• 12019 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

  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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• 2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( )。 A.银行汇票 B.银行本票 C.

  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( )。

  A.银行汇票

  B.银行本票

  C.银行承兑汇票

  D.商业承兑汇票

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• 3企业对所面临的风险采取接受的态度，从而承担风险带来的后果，其原因不包括( )。(第六章 风险与风险管理) A.企

  企业对所面临的风险采取接受的态度，从而承担风险带来的后果，其原因不包括( )。(第六章 风险与风险管理)

  A.企业能够采取措施以补偿风险造成的损失

  B.企业未能辨识出风险

  C.企业缺乏能力进行主动的风险管理

  D.企业没有其他备选方案

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• 4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

  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，董事兼财务总监任某。其中可以作为该公司风险管 理委员会召集人的是( )。(第六章 风险与风险管理)

  A.杭某

  B.王某

  C.陈某

  D.任某

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• 5 In relation to the Company Law of China: (a) describe TWO kinds of illegal activities committed by

   In relation to the Company Law of China:

  (a) describe TWO kinds of illegal activities committed by a director or a senior executive, relevant to the use of the funds of a company, which will damage the rights and interests of the company; (4 marks)

  (b) explain the conditions to be met for a shareholder of a stock company who intends, in their own name, to protect the interests of the stock company due to a director or a senior executive damaging the interests of the company.

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• 6In relation to the Enterprise Bankruptcy Law of China, explain what shall be repaid before the insol
  In relation to the Enterprise Bankruptcy Law of China, explain what shall be repaid before the insolvent assets can be liquidated at the end of the bankruptcy procedure and the order of distribution of insolvent assets.
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• 7 In relation to the Securities Law of China: (a) explain the term inside information; (b) describe

   In relation to the Securities Law of China:

  (a) explain the term inside information;

  (b) describe the information which shall constitute inside information, in terms of the capital and assets of a stock company.

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• 8City 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.

  After the incorporation of the company, Yolo Co provided its workshop to the company according to the investment contract. Mr Wang paid only RMB 1·5 million yuan before the deadline of his capital contribution as prescribed in the investment contract, due to a shortage of cash.

  Required:

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

  (a) state whether the limited liability company could be legally established;

  (b) describe the procedure which should be taken with respect to the capital contributions to the company in the form of technology;

  (c) explain the liability of Mr Wang for failing to discharge his obligation to make a full capital contribution.

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

   General Contractor entered into a supply contract with Material Co to buy various construction materials at a total price of RMB 20 million yuan. Under the contract, Material Co would provide the first shipment of construction materials, worth RMB 6 million yuan, within 10 days after the conclusion of the contract and General Contractor would make the first payment in 90 days after receipt of the materials. To secure the payment by General Contractor, Huadong

  Holdings Co issued a letter of guarantee to provide a guarantee of RMB 6 million yuan in favour of Materials Co. Five days after the conclusion of the contract, Material Co delivered the first shipment to General Contractor.

  Due to a dramatic increase of various costs, General Contractor was unable to settle the debts owed to its suppliers or sub-constructors and was declared bankrupt by its creditors. The court confirmed the application of bankruptcy and designated a bankruptcy administrator. Materials Co did not know about the bankruptcy of General Contractor and did not declare its credit because it was located in another province.

  Having known the information about General Contractor’s bankruptcy, Huadong Holdings Co came to declare its credit as a guarantor for the preliminary payment. The bankruptcy administrator held that Huadong Holdings Co was not a qualified creditor as it had not borne its guarantor’s obligation and refused to accept the declaration of credit by Huadong Holdings Co.

  Required:

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

  (a) discuss whether Huadong Holdings Co should be a qualified creditor of the debtor given that it had not borne its guarantor’s obligation;

  (b) discuss whether Huadong Holdings Co was entitled to declare its credit if Materials Co came to declare its credit of RMB 6 million yuan against General Contractor.

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• 10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
  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. 股票股利不会直接增加股东的财富  B. 股票股利不会导致公司资产的流出或负债的增加  C.股票股利不会改变股票价格  D.股票股利会引起所有者权益各项目的结构发生变化
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