某企业准备发行三年期企业债券,每半年付息一次,票面年利率6%,面值1000元,平价发行。以下关于该债券的说法中,正确的有(　　)。(第六章　债券、股票价值评估) A.该债券的每个计息周期利率为3% B.该债券的年有效到期收益率是6.09% C.该债券的报价利率是6% D.由于平价发行,该债券的报价利率与必要报酬率相等

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  A.以现有业务活动及其开支水平为基础确定预算数

  B.结合预算期业务量水平对原有费用项目进行调整

  C.原有的各项开支都是合理的

  D.现有的业务活动是合理的

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  在下列各项中，不属于滚动预算方法的滚动方式是( )。

  A.逐年滚动方式

  B.逐季滚动方式

  C.逐月滚动方式

  D.混合滚动方式

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• 3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

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  B.持有公司5%以上股份的股东

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• 4A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

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  A.2 250

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• 5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

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  B.-70

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

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  (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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• 7(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?

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  D Information is less accessible

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  B Database

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• 8 (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?

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  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?

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  B Contingency

  C Security

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

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  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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• 10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

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  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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