- 讲师:刘萍萍 / 谢楠
- 课时:160h
- 价格 4580 元
特色双名师解密新课程高频考点,送国家电网教材讲义,助力一次通关
配套通关班送国网在线题库一套
The Contracts (Rights of Third Parties) Act 1999 sets out the circumstances where a third party has a right to enforce rights they may have under a contract.
Which of the following statements concerning the Contracts (Rights of Third Parties) Act 1999 is correct?
A The third party need not be expressly identified in the contract
B The third party need not be in existence when the contract was formed
C The Act confers rights to third parties under a company's constitution
D The Act confers rights to third parties under employment contracts
The Contracts (Rights of Third Parties) Act 1999 sets out the circumstances where a third party has a right to enforce rights they may have under a contract.
Which of the following statements concerning the Contracts (Rights of Third Parties) Act 1999 is correct?
A The third party need not be expressly identified in the contract
B The third party need not be in existence when the contract was formed
C The Act confers rights to third parties under a company's constitution
D The Act confers rights to third parties under employment contracts
Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporation contracts?
(1) Signing the pre-incorporation contract 'on behalf of the company'
(2) Executing the pre-incorporation contract as a deed
(3) Buying an 'off-the-shelf' company
(4) Novating the contract
A 1 and 2
B 1 and 3
C 2 and 3
D 3 and 4
To register a company, a number of documents must be submitted to the Registrar of Companies. Which of the following is NOT a document that needs to be sent to the Registrar to register a company?
A Articles of association
B Memorandum of association
C Statement of compliance
D Statement of proposed officers
The role of which of the following parties is to form a company?
A Subscriber
B Member
C Director
D Promoter
某电视机生产企业为增值税一般纳税人,2019年8月该企业外购电脑100台作为“十一”福利发放给生产工人,每台不含税价格为3000元,企业以银行存款支付了购买价款和增值税税款,取得了增值税专用发票;另外将自产的100台电视机也作为“十一”福利发放给生产工人,已知电视机每台生产成本为2000元,同类货物不含税市场价每台3500元。下列关于上述业务的账务处理中,正确的有()。
A.购买电脑时,应作分录为:
借:库存商品 339000
贷:银行存款 339000
B.购买电脑时,应作分录为:
借:库存商品 300000
应交税费——应交增值税(进项税额) 39000
贷:银行存款 339000
C.实际发放电脑时,应作分录为:
借:应付职工薪酬——非货币性福利 339000
贷:主营业务收入 300000
应交税费——应交增值税(销项税额) 39000
D.实际发放电脑时,应作分录为:
借:应付职工薪酬——非货币性福利 339000
贷:库存商品 339000
E.实际发放电视机时,应作分录为:
借:应付职工薪酬——非货币性福利 395500
贷:主营业务收入 350000
应交税费——应交增值税(销项税额) 45500
借:主营业务成本 200000
贷:库存商品 200000
某生产企业(具有出口经营权)为增值税一般纳税人,2019年4月外购原材料取得的增值税专用发票上注明价款600万元、增值税78万元,当月内销货物取得不含税销售额300万元,出口自产货物取得收入折合人民币为500万元。已知,该企业适用增值税税率为13%,出口退税率为10%。关于该业务的会计处理,下列正确的有()。
A.借:主营业务成本 150000
贷:应交税费——应交增值税(进项税额转出)150000
B.借:主营业务成本 150000
贷:应交税费——应交增值税(出口退税)150000
C.借:应收出口退税款(增值税) 500000
贷:应交税费——应交增值税(出口退税)500000
D.借:应交税费——未交增值税240000
贷:应交税费——应交增值税(转出多交增值税) 240000
E.借:应收出口退税款(增值税) 240000
应交税费——应交增值税(出口抵减内销产品应纳税额)
260000
贷:应交税费——应交增值税(出口退税)500000
行政处罚决定程序包括( )。
A.一般程序
B.简易程序
C.特别程序
D.听证程序
E.核准程序
行政处罚法定原则的内容包括( )。
A.设定权法定
B.依据法定
C.主体法定
D.程序法定
E.内容法定
下列关于委托组织行使行政处罚权的说法中,正确的有( )。
A.地方政府可以根据政府的工作纪要作出委托
B.受委托组织应在委托范围内实施行政处罚
C.受委托的组织以委托机关的名义实施行政处罚
D.受委托的组织可以再委托其他组织或个人实施行政处罚
E.委托行政机关对受委托的组织实施行政处罚的行为应当负责监督
用人单位违反规定不与劳动者订立无固定期限劳动合同的,应当承担的法律责任是( )。
A.自应当订立无固定期限劳动合同之日起向劳动者每月支付2倍的工资
B.责令改正,予以警告
C.对用人单位处以2000元以下的罚款
D.对用人单位处以1000元以上2000元以下的罚款
课程专业名称 |
讲师 |
课时 |
查看课程 |
---|
课程专业名称 |
讲师 |
课时 |
查看课程 |
---|
点击加载更多评论>>