In relation to the Enterprise Bankruptcy Law of China: (a) state the duty and function of a bankruptcy administrator with respect to conversion; (b) state the rules as to the conversion of insolvent assets during the process of bankruptcy liquidati

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• 1Mr Ding and his friends intended to establish a joint stock company in international trade business

  Mr Ding and his friends intended to establish a joint stock company in international trade business and drafted a business proposal for further discussions with potential investors. Among other things the proposal contained the following items:

  (a) The proposed joint stock company would be invested by nine sponsors, four sponsors from China and five sponsors from other Asian countries. Such arrangements would be of benefit to expand the Asian market.

  (b) The registered capital of the company would be RMB 100 million yuan, among which RMB 30 million yuan would be subscribed by nine sponsors and the remaining RMB 70 million yuan would be subscribed through an initial public offering (IPO).

  (c) All capital contributions by sponsors must be made in the form of currency, as the joint stock company is to beincorporated through IPO.

  Required:

  Explain whether the above items (a), (b) and (c) are in conformity with the relevant provisions of the Company Law.

  Note: The mark allocation is shown against each item.

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• 2对于以公允价值计量且其变动计入当期损益的金融资产，企业应将相关交易费用直接计入当期损益。(　　)

  对于以公允价值计量且其变动计入当期损益的金融资产，企业应将相关交易费用直接计入当期损益。(　　)

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• 3企业持有以公允价值计量且其变动计入当期损益的金融资产的时间超过一年后，应将其重分类为以公允价值计量且其

  企业持有以公允价值计量且其变动计入当期损益的金融资产的时间超过一年后，应将其重分类为以公允价值计量且其变动计入其他综合收益的金融资产。(　　)

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• 4Mr Ding and his friends intended to establish a joint stock company in international trade business

  Mr Ding and his friends intended to establish a joint stock company in international trade business and drafted a business proposal for further discussions with potential investors. Among other things the proposal contained the following items:

  (a) The proposed joint stock company would be invested by nine sponsors, four sponsors from China and five sponsors from other Asian countries. Such arrangements would be of benefit to expand the Asian market.

  (b) The registered capital of the company would be RMB 100 million yuan, among which RMB 30 million yuan would be subscribed by nine sponsors and the remaining RMB 70 million yuan would be subscribed through an initial public offering (IPO).

  (c) All capital contributions by sponsors must be made in the form of currency, as the joint stock company is to beincorporated through IPO.

  Required:

  Explain whether the above items (a), (b) and (c) are in conformity with the relevant provisions of the Company Law.

  Note: The mark allocation is shown against each item.

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• 5根据《中华人民共和国会计法》的规定，单位随意变更会计处理方法的。县级以上人民政府财政部门责令限期改正，并

  根据《中华人民共和国会计法》的规定，单位随意变更会计处理方法的。县级以上人民政府财政部门责令限期改正，并可以对单位处以( )。

  A.2 000元以上5万元以下的罚款

  B.2 000元以上2万元以下的罚款

  C.3 000元以上5万元以下的罚款

  D.4 000元以上5万元以下的罚款

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• 6根据支付结算法律制度的规定，下列关于电子银行承兑汇票持票人向银行申请办理贴现条件的表述中，不正确的是( )

  根据支付结算法律制度的规定，下列关于电子银行承兑汇票持票人向银行申请办理贴现条件的表述中，不正确的是( )。

  A.持票人与出票人或者直接前手之间具有真实的商品交易关系

  B.票据必须未到期

  C.必须向银行提供合同与发票

  D.票据上必须未记载“不得转让”事项

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• 7在设备更换不改变生产能力且新、旧设备未来使用年限不同的情况下，固定资产更新决策应选择的方法是( )。 A.

  在设备更换不改变生产能力且新、旧设备未来使用年限不同的情况下，固定资产更新决策应选择的方法是( )。

  A.动态回收期法

  B.净现值法

  C.年金成本法

  D.内含收益率法

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• 8有一笔国债，5年期，平价发行，票面利率12.21%，单利计息，到期一次还本付息，按复利折现计算其持有至到期收益率是( )。

  有一笔国债，5年期，平价发行，票面利率12.21%，单利计息，到期一次还本付息，按复利折现计算其持有至到期收益率是( )。

  A.9%

  B.11%

  C.10%

  D.12%

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• 9按投资活动与企业本身的生产经营活动的关系可以将投资分为( )。 A.直接投资与间接投资 B.项目投资与证券

  按投资活动与企业本身的生产经营活动的关系可以将投资分为( )。

  A.直接投资与间接投资

  B.项目投资与证券投资

  C.发展性投资与维持性投资

  D.对内投资与对外投资

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• 10下列各项中，属于维持性投资的是( )。 A.转换新行业的投资 B.开发新产品的投资 C.配套流动资金投资 D.企

  下列各项中，属于维持性投资的是( )。

  A.转换新行业的投资

  B.开发新产品的投资

  C.配套流动资金投资

  D.企业合并投资

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