Which ONE of the following statements correctly describes the contents of the Statement of Profit or Loss? A A list of ledger balances shown in debit and credit columns B A list of all the assets owned and all the liabilities owed by a business C

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• 1Which ONE of the following statements correctly describes the contents of the Statement of Financial

  Which ONE of the following statements correctly describes the contents of the Statement of Financial Position?

  A A list of ledger balances shown in debit and credit columns

  B A list of all the assets owned and all the libilities owed by a business

  C A record of income generated and expenditure incurred over a given period

  D A record of the amount of cash generated and used by a company in a given period

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• 2Which of the fllowing best describes corporate governance? A Corporate governance is the system of

  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 controlled.

  C Corporate governance is carried out by the finance department in preparing the financial statements.

  D Corporate governance is the system by which an entity monitors its impact on the natural environment.

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• 3Which 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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• 4Which 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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• 5Who 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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• 6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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• 7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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• 8一部新法实施后，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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• 9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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• 10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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