影响企业财务管理体制集权与分权选择的因素有( )。 A.企业生命周期 B.企业战略 C.企业所处市场环境 D.信息网络系统

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• 1下列属于支票授权补记的有( )。 A.出票日期 B.金额 C.收款人名称 D.付款人名称

  下列属于支票授权补记的有( )。

  A.出票日期

  B.金额

  C.收款人名称

  D.付款人名称

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• 2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

  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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• 3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

  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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• 4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

  B. 税务师承办业务必须由所在的税务师事务所统一受理

  C. 税务代理关系可以以书面形式或口头形式确立

  D. 委托代理协议书经委托方、受托方签章后，正式生效

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• 5会计信息质量的及时性要求企业有关的交易或者事项的信息在全部获得以后进行会计处理。( )
  会计信息质量的及时性要求企业有关的交易或者事项的信息在全部获得以后进行会计处理。( )
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• 6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
  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，利得包括直接计入所有者权益的利得和直接计入当期损益的利得。( )
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• 7The closing inventory at cost of a company at 31 January 20X3 amounted to $284,700.The following ite

  The closing inventory at cost of a company at 31 January 20X3 amounted to $284,700.The following items were included at cost in the total:

  1.400 coats, which had cost $80 each and normally sold for $150 each. Owing to adefect in manufacture, they were all sold after the reporting date at 50% of their normal price. Selling expenses amounted to 5% of the proceeds.

  2.800 skirts, which had cost $20 each. These too were found to be defective. Remedial work in February 20X3 cost $5 per skirt, and selling expenses for the batch totalled $800. They were sold for $28 each.

  What should the inventory value be according to IAS 2 Inventories after considering the above items?

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• 8Baxter Co purchased an asset for $100,000 on 1.1.X1. It had an estimated useful life of 5 years and

  Baxter Co purchased an asset for $100,000 on 1.1.X1. It had an estimated useful life of 5 years and it was depreciated using the straight line method. On 1.1.X3 Baxter Co revised the remaining estimated useful life to 8 years. What is the carrying amount of the asset at 31.12.X3?

  A. $40,000

  B. $52,500

  C. $50,000

  D. $62,500

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• 9What is the purpose of amortisation? A. To allocate the cost of an intangible non-current asset ove

  What is the purpose of amortisation?

  A. To allocate the cost of an intangible non-current asset over its useful life

  B. To ensure that funds are available for the eventual purchase of a replacement non-current asset

  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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• 10Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Go

  Which of the following statements about IAS 20 Accounting for Government Grants and Disclosure of Government Assistance are true?

  (i) A government grant related to the purchase of an asset must be deducted from the carrying amount of the asset in the statement of financial position

  (ii) A government grant related to the purchase of an asset should be recognised in profit or loss over the life of the asset

  (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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