下列关于战略中的人力资源配合的说法中，能够表明职业生涯规划特点的有(　)。 A. 个人性 B. 相关性 C. 满意性 D. 条件性

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• 1下列哪种不属于非涉税鉴证服务遵循的原则()。 A . 合法原则 B . 合理原则 C . 重要性原则 D . 责任原则

  下列哪种不属于非涉税鉴证服务遵循的原则()。

  A . 合法原则

  B . 合理原则

  C . 重要性原则

  D . 责任原则

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• 2下列不属于税务师的服务范围的是( )。 A. 代办税务登记 B. 办理增值税一般纳税人资格认定申请 C. 利用主

  下列不属于税务师的服务范围的是( )。

  A. 代办税务登记

  B. 办理增值税一般纳税人资格认定申请

  C. 利用主机共享服务系统为增值税小规模纳税人代开增值税专用发票

  D. 提供土地增值税清算的鉴证服务

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• 3Kolb provides a useful descriptive model of adult learning. Which of the following is the correct s

  Kolb provides a useful descriptive model of adult learning.

  Which of the following is the correct sequence of the four stages of the learning cycle?

  A Active experimentation, observation and reflection, abstract conceptualisation, concrete experience

  B Concrete experience, abstract conceptualisation, active experimentation, observation and reflection

  C Abstract conceptualisation, observation and reflection, active experimentation, concrete experience

  D Concrete experience, observation and reflection, abstract conceptualisation, active experimentation

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• 4Which of the following is a feature of a structured decision? A There is a formal process for decis

  Which of the following is a feature of a structured decision?

  A There is a formal process for decision-making

  B The decision variables are very complex

  C The information needed for decision-making is unpredictable

  D The manager's experience and intuition play a large part in making the decision

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• 5A medium sized manufacturing firm produces a number of reports, for example, production and material

  A medium sized manufacturing firm produces a number of reports, for example, production and materials reports, marketing reports, personnel reports and financial reports.

  Which two of the following would you expect to see in a production and materials report?

  1 Transport costs

  2 Wastage rates

  3 Labour utilisation figures

  4 Sales analyses

  A 1 and 2

  B 2 and 3

  C 2 and 4

  D 3 and 4

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• 6 Which two of the following are advantages of computerised accounting packages over manual systems?

   Which two of the following are advantages of computerised accounting packages over manual systems?

  1 They make it easier to see where a mistake has been made

  2 They can be used by non-specialists

  3 They provide more consistent processing than manual systems

  4 They are less expensive to implement

  A 1 and 2

  B 1 and 4

  C 3 and 4

  D 2 and 3

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• 7根据MM理论，当企业负债的比例提高时，下列说法正确的是( )。(第九章) A.权益资本成本上升 B.加权平均资本成

  根据MM理论，当企业负债的比例提高时，下列说法正确的是( )。(第九章)

  A.权益资本成本上升

  B.加权平均资本成本上升

  C.加权平均资本成本不变

  D.债务资本成本上升

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• 8某企业目前没有负债，股权资本成本为12%。该企业打算优化资本结构，目标资本结构是负债/权益为1:4，预计债务税前

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  A.34.48

  B.66.67

  C.0

  D.21.28

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• 9关于资本结构各理论中有负债企业价值的计算，下列式子不正确的是( )。(第九章) A.无税MM理论中，有负债企业价

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  A.无税MM理论中，有负债企业价值=无负债企业价值

  B.有税MM理论中，有负债企业价值=无负债企业价值+利息抵税价值

  C.权衡理论中，有负债企业价值=无负债企业价值+利息抵税价值-财务困境成本的现值

  D.代理理论中，有负债企业价值=无负债企业价值+利息抵税价值-财务困境成本的现值-债务代理成本的现值

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• 10发行一般公司债券时发生的发行费用应记入( )科目。(第九章 负债) A.管理费用 B.销售费用 C.财务费用 D.

  发行一般公司债券时发生的发行费用应记入( )科目。(第九章 负债)

  A.管理费用

  B.销售费用

  C.财务费用

  D.应付债券

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