- 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
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合伙企业可以由( )设立。
A. 自然人
B. 法人
C. 其他组织
D. 国家
张某是某有限合伙企业中的有限合伙人,其欲将其在有限合伙企业中的财产份额出质,下列说法正确的是( )。
A. 若合伙协议对此有约定,应当按照合伙协议的约定
B. 张某不能将其在有限合伙企业中的财产份额出质
C. 张某欲以其在该合伙企业中的财产份额出质,需经其他合伙人一致同意
D. 法律规定有限合伙人可以以其财产份额出质,合伙协议不得对此作出约定
A An accountant who acts in a professional capacity in the formation of a company is a promoter
B A promoter may not make a profit as a result of their position
C A promoter that acts as an agent for others must not put themselves into a position where their own interests clash with that of the company they are forming
D A promoter may not own shares in the company that they are forming
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
Question:
Which of the following corporate policies is not required by UK Corporate Governance Code?
A.A board where there is a balance of power between the Chairman and the Chief Executive such that no one person has unfettered powers of decision.
B.A board that has a balance of executive and non-executive directors in terms of local,regional and national representation such that,in particular,local commercial issues are appropriately represented.
C.A board that meets regularly,has certain matters reserved for its decision and where directors are able to obtain independent professional advice.
D.A board that has a balance of executive and non-executive directors such that no individual or small group is dominant.
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
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