王某不服甲行政机关的行政处罚决定，依法申请行政复议，根据行政复议法律制度的规定，下列情形在复议期间可以停止执行的有(　　)。 A.行政复议机关认为需要停止执行的 B.甲行政机关认为需要停止执行的 C.王某认为需要停止执行，向甲行政机关申请的 D.王某申请停止执行的 E.王某申请停止执行，行政复议机关认为其要求合理，决定停止执行的

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  A Prefers to understand principles

  B Prefers to think things through first

  C Prefers to try things 'hands on 1

  D Prefers to see practical examples

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• 2Which TWO of the following are examples of 'on the job' training? A.Formal training courses B.Ment

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  B.Mentoring by a colleague

  C.Self study courses

  D.Secondments to other departments

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• 3A公司为B产品计提产品质量保证费用。A公司因计提产品质量保证费用确认的预计负债在2017年年初账面余额为12

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  A. 借：预计负债——产品质量保证　4.5

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  B. 借：预计负债——产品质量保证 12

  贷：销售费用　　　　　　　　　12

  C. 借：预计负债——产品质量保证　4.5

  贷：以前年度损益调整　　　　　 4.5

  D. 不需要编制会计分录

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• 5债务重组日指债务重组完成日，即债务人履行协议或法院裁定，将相关资产转让给债权人、将债务转为资本或修改后的

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• 6债务重组以组合方式进行的，债务人应当依次以支付的现金、转让的非现金资产公允价值、债权人享有股份的公允价

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• 7债务人以将债务转为资本的方式进行债务重组时，债权人在债务重组日，应当将享有股份的面值确认为对债务人的投资

  债务人以将债务转为资本的方式进行债务重组时，债权人在债务重组日，应当将享有股份的面值确认为对债务人的投资。(　)

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• 8下列有关税务代理基本特征表述正确的有(?)。 A.税务代理人必须是经批准的具有税务代理执业资格的税务师和

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  B.税务师不得代理应由税务机关行使的行政职权

  C.因税务代理人的工作过失而产生的税收法律责任，应由纳税人、扣缴义务人承担

  D.税务代理法律关系的建立可以改变被代理人一方相关的法律责任

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• 9The consolidated statements of profit or loss for the Pirlo group for the years ended 31 December 20

  The consolidated statements of profit or loss for the Pirlo group for the years ended 31 December 20X9 and 20X8 are shown below:

  The following information is relevant:

  (i) On 31 December 20X9, the Pirlo group disposed of its entire 80% holding in Samba Co, a software development company, for $300m. The Samba Co results have been fully consolidated into the consolidated financial statements above. Samba Co does not represent a discontinued operation.

  (ii) The proceeds from the disposal of Samba Co have been credited to a suspense account and no gain/loss has been recorded in the financial statements above.

  (iii) Pirlo Co originally acquired the shares in Samba Co for $210m. At this date, goodwill was calculated at $70m. Goodwill has not been impaired since acquisition, and external advisers estimate that the goodwill arising in Samba Co has a value of $110m at 31 December 20X9.

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  (v) Samba Co is the only subsidiary in which the Pirlo group owned less than 100% of the equity. The Pirlo group uses the fair value method to value the non-controlling interest. At 31 December 20X9, the non-controlling interest in Samba Co is deemed to be $66m.

  (vi) Until December 20X8, Pirlo Co rented space in its property to a third party. This arrangement ended and, on 1 January 20X9, Samba Co’s administrative department moved into Pirlo Co’s property. Pirlo Co charged Samba Co a reduced rent. Samba Co’s properties were sold in April 20X9 at a profit of $2m which is included in administrative expenses.

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  (viii) Samba Co’s revenue remained consistent at $26m in both 20X9 and 20X8 and Samba Co has high levels of debt. Key ratios from the Samba Co financial statements are shown below:

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• 10下列各项中，属于债务重组日债务人应计入重组后负债账面价值的有(　)。 A. 债权人同意减免的债务 B. 债务人

  下列各项中，属于债务重组日债务人应计入重组后负债账面价值的有(　)。

  A. 债权人同意减免的债务

  B. 债务人在未来期间应付的债务本金

  C. 债务人在未来期间应付的债务利息

  D. 债务人符合预计负债确认条件的或有应付金额

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