下列选项中，不属于纳税人的权利的是(　)。 A. 有权要求税务机关对企业的情况保密 B. 依法享有申请减税、免税、退税的权利 C. 依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利 D. 负责税收征收管理工作

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• 1下列规范性文件中，属于行政法规的是(　)。 A. 《企业所得税实施条例》 B. 《增值税暂行条例实施细则》 C.

  下列规范性文件中，属于行政法规的是(　)。

  A. 《企业所得税实施条例》

  B. 《增值税暂行条例实施细则》

  C. 《税务代理试行办法》

  D. 《企业所得税法》

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• 2下列各项中，属于战略实施要解决的问题有(　　)。 A.保证人员和制度的有效管理 B.正确处理和协调公司政治关

  下列各项中，属于战略实施要解决的问题有(　　)。

  A.保证人员和制度的有效管理

  B.正确处理和协调公司政治关系

  C.选择适当的组织协调和控制系统

  D.确定和建立一个有效的组织结构

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• 3关于战略管理表述错误的是(　　)。 A. 是一个循环往复的过程 B. 需要修正原来的分析、选择与实施工作 C.

  关于战略管理表述错误的是(　　)。

  A. 是一个循环往复的过程

  B. 需要修正原来的分析、选择与实施工作

  C. 是一次性的工作

  D. 要不断监控和评价战略的实施过程

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• 4 BCD Co is a large trading company. Steve is the administration manager and is also responsible for

   BCD Co is a large trading company. Steve is the administration manager and is also responsible for legal and compliance functions. Sheila is responsible for after sales service and has responsibility for ensuring that customers who have purchased goods from BCD Co are fully satisfied. Sunny deals with suppliers and negotiates on the price and quality of inventory. He is also responsible for identifying the most appropriate suppliers of plant and machinery for the factory. Sam is the information technology manager and is responsible for all information systems within the company.

  According to Porter's value chain, which of the managers is involved in a primary activity as opposed to a support activity?

  A Steve

  B Sheila

  C Sunny

  D Sam

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• 5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。(　)

  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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• 6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

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  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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• 7Josina 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

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• 8Which 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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• 9Which 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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• 10In 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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