Which of the fllowing best describes corporate governance? A Corporate governance is the system of rules and regulations surrounding financial reporting. B Corporate governance is the system by which companies and other entities are directed and co

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• 1Which of the following are advantages of trading as a limited liability company? 1 Operating as a l

  Which of the following are advantages of trading as a limited liability company?

  1 Operating as a limited liability company makes raising finance easier because additional shares can be issued to raise additional cash.

  2 Operating as a limited liability company is more risky than operating as a sole trader because the shareholders of a business are liable for all the debts of the business whereas the sole trader is only liable for the debts up to the amount he has invested.

  A 1 only

  B 2 only

  C Both 1 and 2

  D Neither 1 or 2

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• 2Which of the following statements is/are true? 1 A supplier of goods on credit is interested only i

  Which of the following statements is/are true?

  1 A supplier of goods on credit is interested only in the statement of financial position, ie an indication of the current state of affairs.

  2 The objective of financial statements is to provide information about the financial position,performance and changes in financial position of an entity that is useful to a wide range of users in making economic decisions.

  A 1 only

  B 2 only

  C Both 1 and 2

  D Neither 1 or 2

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• 3Who issues International Financial Reporting Standards? A The IFRS Advisory Committee B The stock

  Who issues International Financial Reporting Standards?

  A The IFRS Advisory Committee

  B The stock exchange

  C The International Accounting Standards Board

  D The government

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• 4税收立法包括有权机关的(　)活动。 A. 制定有关税收法律、法规、规章 B. 公布有关税收法律、法规、规章

  税收立法包括有权机关的(　)活动。

  A. 制定有关税收法律、法规、规章

  B. 公布有关税收法律、法规、规章

  C. 修改有关税收法律、法规、规章

  D. 废止有关税收法律、法规、规章

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• 5下列税收收入中，不属于地方政府固定收入的是(　　)。 A. 土地增值税 B. 车船税 C. 增值税 D. 城镇土地使

  下列税收收入中，不属于地方政府固定收入的是(　　)。

  A. 土地增值税

  B. 车船税

  C. 增值税

  D. 城镇土地使用税

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• 6一部新法实施后，对新法实施之前人们的行为不得适用新法，而只能沿用旧法，这体现了税法适用原则中的(　　)。 A.

  一部新法实施后，对新法实施之前人们的行为不得适用新法，而只能沿用旧法，这体现了税法适用原则中的(　　)。

  A. 实体从旧、程序从新原则

  B. 新法优于旧法原则

  C. 特别法优于普通法原则

  D. 法律不溯及既往原则

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• 7下列税种中，征税对象与计税依据不一致的有(　)。 A. 企业所得税 B. 消费税 C. 车船税 D. 增值税

  下列税种中，征税对象与计税依据不一致的有(　)。

  A. 企业所得税

  B. 消费税

  C. 车船税

  D. 增值税

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• 8税法基本原则的核心是(　)。 A. 税收法定原则 B. 税收公平原则 C. 税收效率原则 D. 实质课税原则

  税法基本原则的核心是(　)。

  A. 税收法定原则

  B. 税收公平原则

  C. 税收效率原则

  D. 实质课税原则

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• 9中共中央办公厅、国务院办公厅于2015年11月印发了《深化国税、地税征管体制改革方案》，方案中提出改革的基本

  中共中央办公厅、国务院办公厅于2015年11月印发了《深化国税、地税征管体制改革方案》，方案中提出改革的基本原则要坚持(　　)。

  A. 依法治税

  B. 便民办税

  C. 科学效能

  D. 协同共治

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• 10战略变革的主要任务有(　　)。 A. 企业战略重新进行定位 B. 重新设计企业的组织结构 C. 调整企业理念 D

  战略变革的主要任务有(　　)。

  A. 企业战略重新进行定位

  B. 重新设计企业的组织结构

  C. 调整企业理念

  D. 重新设计公司的生产流程

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