某公司正在开会讨论投产一种新产品，对以下收支发生争论，你认为不应列入该项目评价的现金流量有( )。 A.新产品投产需要增加营运资金80万元 B.新产品项目利用公司现有未充分利用的厂房，如将该厂房出租可获收益200万元，但公司规定不得将厂房出租 C.新产品销售会使本公司同类产品减少收益100万元(如果本公司不经营此产品，竞争对手也会推出新产品) D.新产品项目需要购置设备的运输、安装、调试等支出15万元

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• 1下列属于证券资产的特点的有( )。 A.价值虚拟性 B.可分割性 C.持有目的多元性 D.不可分割性

  下列属于证券资产的特点的有( )。

  A.价值虚拟性

  B.可分割性

  C.持有目的多元性

  D.不可分割性

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• 2下列各项中，属于附条件的法律行为的是( )。 A.老王与老李约定，如果明天太阳从西边升起，就送给其一辆汽车 B.

  下列各项中，属于附条件的法律行为的是( )。

  A.老王与老李约定，如果明天太阳从西边升起，就送给其一辆汽车

  B.甲公司与老李约定，若老李能窃取到乙公司的政府采购项目投标书，则向其支付人民币10万元

  C.老李与某医院约定，等自己去世时将遗体捐献

  D.老李与儿子约定，如果期末考试能考双百，就带他去上海迪斯尼乐园

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• 3甲、乙双方约定，由丙每月代乙向甲偿还债务500元，期限2年;丙履行5个月后，以自己并不对甲负有债务为由拒绝继续履

  甲、乙双方约定，由丙每月代乙向甲偿还债务500元，期限2年;丙履行5个月后，以自己并不对甲负有债务为由拒绝继续履行。根据合同法律制度的规定，甲有权要求( )。

  A.乙承担违约责任

  B.丙承担违约责任

  C.乙、丙连带承担违约责任

  D.乙、丙按份承担违约责任

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• 4根据合同法律制度的规定，下列各项中，应当承担缔约过失责任的是( )。 A.丙未按时履行支付租金的义务 B.丁驾

  根据合同法律制度的规定，下列各项中，应当承担缔约过失责任的是( )。

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  B.丁驾驶机动车违反交通规则撞伤行人

  C.甲假借订立合同，恶意与乙进行磋商

  D.戊辞职后违反竞业禁止约定从事同业竞争

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• 5Dalie Limited Liability Co (Dalie Co) applied to the people’s court for bankruptcy due to its poor

  Dalie Limited Liability Co (Dalie Co) applied to the people’s court for bankruptcy due to its poor business operations.

  On 30 April 2012, the people’s court rendered an order to accept the bankruptcy application and designated a bankruptcy administrator. At this moment, Dalie Co faced the following key financial matters:

  (i) Construction Company had brought a lawsuit against Dalie Co for its delay to pay the construction price due, but the case was still pending for trial;

  (ii) Dalie Co owed a loan totalling RMB 20 million yuan to Industry Bank, of which RMB 12 million yuan was secured by a guarantee agreement on the buildings of Dalie Co;

  (iii) Dalie Co had provided a guarantee to Merchant Bank for a loan of RMB 10 million yuan borrowed by Jiqing Company. The loan has matured but Jiqing Company failed to repay the principal and interest.

  Required:

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

  (a) state how to deal with the pending disputes between Construction Company and Dalie Co;

  (b) state how to deal with the loan of RMB 20 million yuan owed to Industry Bank;

  (c) state whether Merchant Bank was entitled to declare the credit and join the bankruptcy procedure.

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• 6Dust Co has two divisions, A and B. Each division is currently considering the following separate pr

  Dust Co has two divisions, A and B. Each division is currently considering the following separate projects:

  Division A Division B

  Capital required for the project $32·6 million $22·2 million

  Sales generated by project $14·4 million $8·8 million

  Operating profit margin 30% 24%

  Cost of capital 10% 10%

  Current return on investment of division 15% 9%

  If residual income is used as the basis for the investment decision, which Division(s) would choose to invest in the project?

  A Division A only

  B Division B only

  C Both Division A and Division B

  D Neither Division A nor Division B

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• 7The following costs have arisen in relation to the production of a product: (i) Planning and concep

  The following costs have arisen in relation to the production of a product:

  (i) Planning and concept design costs

  (ii) Testing costs

  (iii) Production costs

  (iv) Distribution and customer service costs

  In calculating the life cycle costs of a product, which of the above items would be included?

  A (iii) only

  B (i), (ii) and (iii) only

  C (i), (ii) and (iv) only

  D All of the above

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• 8下列关于自然人刑事责任的表述中，正确的有(　　)。 A.已满16周岁的人犯罪，应当负刑事责任 B.不满16周岁的人

  下列关于自然人刑事责任的表述中，正确的有(　　)。

  A.已满16周岁的人犯罪，应当负刑事责任

  B.不满16周岁的人犯罪，不负刑事责任

  C.精神病人在不能辨认或者不能控制自己行为的时候造成危害结果，经法定程序鉴定确认的，不负刑事责任

  D.间歇性的精神病人在精神正常的时候犯罪，应当负刑事责任

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• 9根据行政复议法律制度的规定，下列各项关于行政复议的说法中正确的有(　)。 A.行政复议决定书一经做出，即发生

  根据行政复议法律制度的规定，下列各项关于行政复议的说法中正确的有(　)。

  A.行政复议决定书一经做出，即发生法律效力

  B.申请人申请行政复议，可以书面申请，也可以口头申请

  C.申请人在申请行政复议时可以同时申请赔偿

  D.行政复议一般采用书面审查，对重大、复杂的案件，申请人提出要求或者行政复议机构认为必要时可以采取听证的方式审理

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• 10某企业为增值税一般纳税人，适用的增值税税率为16%。2018年6月建造厂房领用材料实际成本20000元，计税价格为240

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  A.20000

  B.23400

  C.24000

  D.28000

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