下列人员中，不属于内幕信息知情人员的是( )。(第七章 证券法律制度) A.发行股票或者公司债券的公司副经理 B.持有公司5%以上股份的股东 C.证券监督管理机构工作人员 D.发行股票或者公司债券公司的客户企业董事长

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• 1A公司有关投资业务资料如下：2016年1月1日，A公司对B公司投资，取得B公司60%的股权，初始投资成本为46 500万元。201

  A公司有关投资业务资料如下：2016年1月1日，A公司对B公司投资，取得B公司60%的股权，初始投资成本为46 500万元。2018年6月30日，A公司将对B公司50%的股权出售给某企业，出售取得价款41 000万元。2016年1月1日至2018年6月30日B公司实现净利润2 000万元，B公司其他综合收益增加1 500万元，假定B公司一直未进行利润分配。在出售50%的股权后，A公司对B公司的持股比例为10%。假定对B公司不具有控制、共同控制和重大影响，应将其作为金融资产核算，在丧失控制权之日由成本法转为金融资产核算。2018年6月30日剩余10%股权的公允价值为8 200万元，不考虑所得税影响。A公司在丧失控制权日影响利润表投资收益的金额是( )万元。

  A.2 250

  B.450

  C.2 700

  D.4 200

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• 2甲公司20×7年初取得乙公司10%的股权，划分为交易性金融资产核算。20×8年5月，甲公司又从母公司A手中取得乙公

  甲公司20×7年初取得乙公司10%的股权，划分为交易性金融资产核算。20×8年5月，甲公司又从母公司A手中取得乙公司50%的股权，对乙公司实现控制。第一次投资支付银行存款300万元，当日乙公司可辨认净资产公允价值为2 800万元，所有者权益账面价值为2 500万元;20×7年底交易性金融资产未发生公允价值变动;第二次投资时支付银行存款1 700万元，当日乙公司可辨认净资产公允价值为3 500万元，所有者权益账面价值为3 300万元，取得控制权日原投资的公允价值为350万元。假定不考虑其他因素，已知该项交易不属于一揽子交易。则增资时影响甲公司资本公积的金额为( )万元。

  A.70

  B.-70

  C.-20

  D.20

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• 3 (a) Which of these is an example of an ‘internal check’? A Adherence to internal policies B Com

   (a) Which of these is an example of an ‘internal check’?

  A Adherence to internal policies

  B Completeness of the accounting records

  C Safeguarding of assets

  D Use of control totals

  (b) Categorise each of these statements as relating to the work of either internal or external audit:

  (i) Work relates to the financial statements, and the financial records that underlie them

  (ii) Designed to add value and improve an organisation's operations

  (iii) Enables an opinion to be expressed on the financial statements

  (iv) Report is to those charged with governance

  (v) Work relates to the operations of the organisation

  (vi) Independent of the company and its management

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• 4(a) The external auditor should design audit procedures to have a reasonable expectation of detectin

  (a) The external auditor should design audit procedures to have a reasonable expectation of detecting fraud. Everything else is the responsibility of the directors.

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

  A The risk of errors is eradicated

  B Processing is faster

  C Corrections can be made quicker

  D Information is less accessible

  (b) A is a program that deals with a particular part of the accounting system. Which word fills in the blank above?

  A Spreadsheet

  B Database

  C Module

  (c) Is the following statement about databases true or false?

  A database does not need updating once it has been set up.

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• 5 (a) Which two of the following are examples of physical access controls? A Door locks B Automatic

   (a) Which two of the following are examples of physical access controls?

  A Door locks

  B Automatic system back ups

  C Intruder alarms

  D Authorisation of purchases

  E Physical inspection of inventory

  (b) Check digits, control totals and limit checks are examples of which type of control?

  A Output control

  B Processing control

  C Input control

  (c) ________ controls help an organisation recover in the event of a disaster.Which word fills in the blank above?

  A Integrity

  B Contingency

  C Security

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• 6 (a) Stella is an external auditor who has observed some cash transactions that don't have any suppo

   (a) Stella is an external auditor who has observed some cash transactions that don't have any supporting documentation. Upon further investigation she discovered that these payments are made into bank accounts of the Finance Director's family. She discusses this with the audit manager and they jointly decide not to take any further action.James is also an external auditor and has discovered a fraud at one of his clients and has decided he will make a report to his MLRO. At the same time he decides to inform the financial controller of the client about making the report.

  (i) Which of the following offences has been committed by Stella?

  A Tipping off

  B Failure to report

  C No offence has been committed

  (ii) Which of the following offences has been committed by James?

  A Tipping off

  B Failure to report

  C No offence has been committed

  (b) Elyse is transferring amounts of money from business to business to disguise the fact that the money was originally the proceeds from criminal activity.

  Laura is in the process of banking several small amounts of illegally obtained money with a variety of banks in order to avoid anti-money laundering requirements.

  (i) Which of the following phases of money laundering is being undertaken by Elyse?

  A Placement

  B Layering

  C Integration

  (ii) Which of the following phases of money laundering is being undertaken by Laura?

  A Placement

  B Layering

  C Integration

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• 7根据民事法律制度的规定，自中止时效的原因消除之日起满6个月( )。 A.诉讼时效期间届满 B.诉讼时效期间重新

  根据民事法律制度的规定，自中止时效的原因消除之日起满6个月( )。

  A.诉讼时效期间届满

  B.诉讼时效期间重新计算

  C.诉讼时效停止计算

  D.诉讼时效开始计算

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• 8根据民事法律制度的规定，下列各项中，不属于可导致诉讼时效期间中断的情形是( )。 A.义务人同意履行义务 B.

  根据民事法律制度的规定，下列各项中，不属于可导致诉讼时效期间中断的情形是( )。

  A.义务人同意履行义务

  B.权利人提起诉讼

  C.权利人向义务人提出履行请求

  D.发生不可抗力致使权利人不能行使请求权

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• 9甲公司是一家以音乐制造为主营业务的企业。受盗版侵权的冲击，主营业务持续下降。2010年，公司开始进入保健品和

  甲公司是一家以音乐制造为主营业务的企业。受盗版侵权的冲击，主营业务持续下降。2010年，公司开始进入保健品和餐饮业务。由于管理不善，公司资金链紧张，陷入破产危机。公司管理层决心从保健品市场寻找出路，加强市场调研，推出更适合老年消费人群的产品。并严格各项管理制度，建立完善的沟通激励机制。公司重新走上正轨。根据以上信息可以判断，甲公司陷入破产危机后选择的战略类型包括(　)。(第三章 战略选择)

  A.紧缩与集中战略

  B.一体化战略

  C.转向战略

  D.放弃战略

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• 10从企业关系来看，组建战略联盟的企业各方是在资源共享、优势相长、相互信任、相互独立的基础上通过事先达成协

  从企业关系来看，组建战略联盟的企业各方是在资源共享、优势相长、相互信任、相互独立的基础上通过事先达成协议而结成的一种平等的合作伙伴关系。下列选项中，能够表明这种协作关系的有(　)。(第三章 战略选择)

  A.相互往来的平等性

  B.合作关系的长期性

  C.整体利益的互补性

  D.组织形式的开放性

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