根据票据法律制度规定，下列选项中，属于汇票持票人行使追索权时可以请求被追索人清偿的款项有( )。 A.汇票金额自到期日起至清偿日止，按照中国人民银行规定的相关利率计算的利息 B.发出通知书的费用 C.因汇票金额被拒绝支付而导致的利润损失 D.因汇票金额被拒绝支付导致追索人对他人违约而支付的违约金

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  根据支付结算法律制度的规定，关于支票的下列表述中，正确的有( )。

  A.支票基本当事人包括出票人、付款人、收款人

  B.支票金额和收款人名称可以由出票人授权补记

  C.出票人不得在支票上记载自己为收款人

  D.支票的付款人是出票人的开户银行

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• 2下列关于税务代理关系确立的表述，不正确的是( )。 A. 税务代理关系的确立，应当以双方自愿委托和自愿受理为前

  下列关于税务代理关系确立的表述，不正确的是( )。

  A. 税务代理关系的确立，应当以双方自愿委托和自愿受理为前提

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  C. 税务代理关系可以以书面形式或口头形式确立

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• 4利得是指由企业非日常活动所形成的、会导致所有者权益增加的、与所有者投入资本无关的经济利益的净流入，利得
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• 5The closing inventory at cost of a company at 31 January 20X3 amounted to $284,700.The following ite

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• 6Baxter Co purchased an asset for $100,000 on 1.1.X1. It had an estimated useful life of 5 years and

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• 7What is the purpose of amortisation? A. To allocate the cost of an intangible non-current asset ove

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  C. To reduce the cost of an intangible non-current asset in the statement of financial position to its estimated market value

  D. To account for the risk associated with intangible assets

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• 8Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Go

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  (iii) Free marketing advice provided by a government department is excluded from the definition of government grants

  (iv) Any required repayment of a government grant received in an earlier reporting period is treated as prior period adjustment

  A (i) and (ii)

  B (ii) and (iii)

  C (ii) and (iv)

  D (iii) and (iv)

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• 9In the context of improving organisational communication, which of the following would be helpful me

  In the context of improving organisational communication, which of the following would be helpful measures in addressing the problem of information overload on managers?

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  B Introducing reporting by exception

  C Holding regular staff meetings

  D Speed reading training for managers (2 marks)

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• 10Which of the following functions are fulfilled by a goods received note (GRN)? (i) Provides informa

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  (iii) Provides information to check the price on the supplier's invoice

  A. (i) and (ii) only

  B. (i) and (iii) only

  C. (ii) and (iii) only

  D. (i) only

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