下列会计行为中，符合会计信息及时性要求的是(　)。(第一章.总论) A. 在资产负债表日后期间发生的调整事项，需要对当期报表进行调整 B. 将固定资产的折旧方法由年数总和法改为双倍余额递减法 C. 融资租入固定资产按照企业自有资产核算 D. 年末对于很可能流出企业的未决诉讼赔偿，确认预计负债

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• 1下列各项中，不属于企业收入要素范畴的是(　)。(第一章.总论) A. 销售商品收入 B. 提供劳务取得的收入 C.

  下列各项中，不属于企业收入要素范畴的是(　)。(第一章.总论)

  A. 销售商品收入

  B. 提供劳务取得的收入

  C. 出租固定资产取得的收入

  D. 出售无形资产取得的收益

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• 2下列各项中可以引起资产和所有者权益同时发生变化的是(　)。(第一章.总论) A. 用税前利润弥补亏损 B. 权

  下列各项中可以引起资产和所有者权益同时发生变化的是(　)。(第一章.总论)

  A. 用税前利润弥补亏损

  B. 权益法下年末确认被投资企业当年实现的盈利

  C. 资本公积转增资本

  D. 将一项房产用于抵押贷款

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• 3 Which of the following is the consequence when a patient signs a medical consent form before an ope
  

  Which of the following is the consequence when a patient signs a medical consent form before an operation?

  A The patient gives up any right of action for any injury suffered

  B Any action for any injury suffered during the operation is limited to negligence

  C The level of any potential payment for any injury suffered is reduced

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• 4Tan writes to Yun stating that he will sell his car to him for £10,000. At the same time, Yun write

  Tan writes to Yun stating that he will sell his car to him for £10,000. At the same time, Yun writes to Tan stating that he will buy his car for £10,000. Which of the following statements applies to this situation?

  A There is a binding agreement due to the postal rule

  B There is a collateral contract

  C There is neither an agreement nor a contract

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• 5Which of the following statements about contracts of employment is true? A They can be made either

  Which of the following statements about contracts of employment is true?

  A They can be made either orally or in writing

  B They must be made in writing

  C They must be evidenced in writing

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• 6In relation to a debenture, which of the following is not true? A It may be issued at a discount B

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  D It is freely transferable

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• 7In what circumstance is the Court of Appeal able to create precedents binding on itself? A. Only th

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  A. Only the Criminal division of the Court of Appeal binds itself.

  B. The Court of Appeal only binds itself when the Master of the Rolls hears the case.

  C. The Court of Appeal never binds itself.

  D. The Court of Appeal always binds itself.

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• 8Which three of the following situations provide him with a general defence to the charge? A. He wou

  Which three of the following situations provide him with a general defence to the charge?

  A. He would have bought the shares anyway.

  B. Other people in his company did the same.

  C. He did not expect that he would make a profit or avoid a loss.

  D. He had reasonable grounds to believe that the information was widely known.

  E. He did not know it was a criminal offence.

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• 9An agency relationship which is made retrospectively is referred to by which of the following terms?

  An agency relationship which is made retrospectively is referred to by which of the following terms?

  A Agency by estoppel

  B Agency by ratification

  C Agency by necessity

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• 10中国公民王某将一套闲置住房出租给李某居住，按照市场价格每月收取租金3500元，假定不考虑其他税费，王某每月租金

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  A.350

  B.270

  C.540

  D.700

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