除了法律或者会计制度等行政法规、规章要求外，企业不得自行变更会计政策。(　)

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• 1下列各项中，不属于金融市场附带功能的是(　)。 A. 价格发现功能 B. 风险分配功能 C. 调节经济功能 D. 节

  下列各项中，不属于金融市场附带功能的是(　)。

  A. 价格发现功能

  B. 风险分配功能

  C. 调节经济功能

  D. 节约信息成本

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• 2Josina has been appointed Chair of a remuneration committee. She is responsible for which one of the

  Josina has been appointed Chair of a remuneration committee. She is responsible for which one of the following duties?

  A Fixing the date and time of the next meeting

  B Giving a ruling on matters in dispute

  C Taking notes during the meeting

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• 3Which of the following would not be an objective of stakeholder management in relation to major supp

  Which of the following would not be an objective of stakeholder management in relation to major suppliers?

  A Continuity of supply

  B Mutual dependency

  C Information sharing

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• 4Which of the following statements is true? A Strong values improve corporate performance B Strong

  Which of the following statements is true?

  A Strong values improve corporate performance

  B Strong values can replace rules and controls in an organisation

  C Strong values minimise conflict within an organisation

  D Strong values are dangerous if they filter out 'uncomfortable' environmental information

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• 5In the context of audit, what are 'substantive tests' designed to accomplish? A To establish whethe

  In the context of audit, what are 'substantive tests' designed to accomplish?

  A To establish whether internal controls are being applied as prescribed

  B To identify errors and omissions in financial records

  C To establish the causes of errors or omissions in financial records

  D To establish an audit trail

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• 6甲公司所持有的A原材料是专门用于生产A产品的。2×13年末A材料库存100万件，成本为3 500万元，以该批材料可以生

  甲公司所持有的A原材料是专门用于生产A产品的。2×13年末A材料库存100万件，成本为3 500万元，以该批材料可以生产A产品100万件，预计继续加工需要成本为1 200万元。A产品期末在市场上的销售价格为45元/件，A材料在市场上的报价为3.4元/件。假定不存在销售费用，A材料期末应计提的减值准备的金额为(　)。

  A. 0

  B. 100万元

  C. 200万元

  D. 300万元

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• 7甲市乙县的A派出所对小梁作出了拘留10天的决定，小梁不服申请行政复议，关于本案，下列说法中正确的是(　)。 A.A

  甲市乙县的A派出所对小梁作出了拘留10天的决定，小梁不服申请行政复议，关于本案，下列说法中正确的是(　)。

  A.A派出所为被申请人

  B.乙县公安局为被申请人

  C.甲市政府可以作为复议机关

  D.乙县公安局可以作为复议机关

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• 8根据个人所得税的有关规定，下列表述正确的是(　　)。 A.律师事务所支付给雇员(包括律师事务所的投资者)的所

  根据个人所得税的有关规定，下列表述正确的是(　　)。

  A.律师事务所支付给雇员(包括律师事务所的投资者)的所得，按照“工资、薪金所得”应税项目征收个人所得税

  B.作为律师事务所雇员的律师与律师事务所按规定的比例对收入分成，律师事务所不负担律师办理案件支出的费用，律师当月的分成收入按照“经营所得”应税项目征收个人所得税

  C.兼职律师从律师事务所取得的工资、薪金性质的所得，按照“劳务报酬所得”应税项目征收个人所得税

  D.律师以个人名义再聘请其他人员为其工作而支付的报酬，应由该律师按“劳务报酬所得”项目负责代扣代缴个人所得税

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• 9 Are the following statements true or false? 1 Adair's leadership model focuses on what leaders do

   Are the following statements true or false?

  1 Adair's leadership model focuses on what leaders do and not what they are

  2 The Ashridge leadership model proposes a democratic approach to leadership

  A Both statements are true

  B Statement 1 is true; statement 2 is false

  C Statement 1 is false; statement 2 is true

  D Both statements are false

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• 10Which of the following terms is used to describe the 'right' to perform an action in an organisation

  Which of the following terms is used to describe the 'right' to perform an action in an organisation?

  A Responsibility

  B Authority

  C Influence

  D Power

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