Which of the following statements concerning pre-incorporation contracts is correct? A Pre-incorporation contracts must be ratified by the company B Pre-incorporation contracts cannot be ratified by the company C Pre-incorporation contracts can be

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• 12013年11月9日恒大问鼎亚冠，恒大公司借机推出了一款新产品——恒大冰泉，该产品市场需求高增长但目前其市场占

  2013年11月9日恒大问鼎亚冠，恒大公司借机推出了一款新产品——恒大冰泉，该产品市场需求高增长但目前其市场占有率还比较低。该产品属于波士顿矩阵中的(　　)。(第二章.战略分析)

  A. 明星产品

  B. 现金牛产品

  C. 问题产品

  D. 瘦狗产品

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• 2下列关于各种系数关系的表述中，不正确的是(　)。(第三章.价值评估基础) A. 单利终值系数和单利现值系数互为

  下列关于各种系数关系的表述中，不正确的是(　)。(第三章.价值评估基础)

  A. 单利终值系数和单利现值系数互为倒数关系

  B. 复利终值系数和复利现值系数互为倒数关系

  C. 普通年金终值系数和偿债基金系数互为倒数关系

  D. 普通年金现值系数和普通年金终值系数互为倒数关系

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• 3甲公司向银行贷款，并以其对乙公司应收的款项用于质押。根据《物权法》的规定，该质权设立的时间是(　)。(第三

  甲公司向银行贷款，并以其对乙公司应收的款项用于质押。根据《物权法》的规定，该质权设立的时间是(　)。(第三章.物权法律制度)

  A. 借款合同签订之日

  B. 通知乙公司之日

  C. 质押合同签订之日

  D. 信贷征信机构办理出质登记之日

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• 4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

  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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• 5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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• 6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

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• 7 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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• 8Tan 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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• 9Which 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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• 10In relation to a debenture, which of the following is not true? A It may be issued at a discount B

  In relation to a debenture, which of the following is not true?

  A It may be issued at a discount

  B Interest on it may be paid from capital

  C It is paid after preference shares

  D It is freely transferable

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