财会题库32020-08-16

下列是甲、乙、丙、丁四人对我国法律渊源的表述，其中，不正确的是(　　)。 A. 甲认为宪法由全国人民代表大会制定 B. 乙认为行政法规由国务院制定 C. 丙认为部门规章由国务院的各部委及其直属机构制定 D. 丁认为司法解释由全国人民代表大会常务委员会制定

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财会题库32020-08-16

下列关于法律关系的主体说法中，正确的是(　　)。 A. 在我国某外商投资企业担任董事长并居住在我国的美国人David，不能成为经济法主体 B. 最高人民法院作为特定机关法人，不能成为经济法主体 C. 非法人组织即使不具备法人资格也可以成为经济法主体 D. 为了维护国家的权威性，国家不能成为经济法的主体

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财会题库32020-08-16

_ is an analysis of statistics on birth and death rates, age structures of people and ethnic groups within a community. Which word correctly completes the sentence? Picklist ： Ergonomics Economics Psychographics Demographics

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财会题库32020-08-16

Which of the following is NOT a legitimate method of influencing government policy in the interests of a business? A Employing lobbyists to put the organisation's case to ministers or civil servants B Giving lawmakers non-executive directorsh

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财会题库32020-08-16

What is an acronym used to describe the key elements of an organisation's external environment? A SWOT B SMART C PEST

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财会题库32020-08-16

Which of the following organisations would rely most heavily on value for money indicators and efficiency rather than information on performance and profitability? A A private accountancy college B A local authority C A small retailer

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财会题库32020-08-16

Which of the following groups may be considered to be stakeholders in the activities of a nuclear power station? (i) The government (ii) Environmental pressure groups (iii) Employees (iv) Local residents A (i), (iii) and (iv) B( i), (ii), (iii)

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财会题库32020-08-16

Which one of the following statements is true? A Limited company status means that a company is only allowed to trade up to a predetermined turnover level in any one year. B For organisations that have limited company status, ownership and control

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财会题库32020-08-16

What is the term given to the idea that the combined output of a number of individuals working together will exceed that of the same individuals working separately? A Sympathy B Specialisation C Synergy D Systems thinking

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财会题库32020-08-16

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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财会题库32020-08-16

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

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财会题库32020-08-16

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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财会题库32020-08-16

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 liab

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财会题库32020-08-16

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 inform

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财会题库32020-08-16

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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财会题库32020-08-16

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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财会题库32020-08-16

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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财会题库32020-08-16

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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财会题库32020-08-16

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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财会题库32020-08-16

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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财会题库32020-08-16

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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财会题库32020-08-16

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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财会题库32020-08-16

下列关于公司战略定义的表述中，错误的是(　)。 A. 公司战略的定义可以分为传统概念和现代概念两类 B. 传统概念强调战略的计划性、全局性和长期性 C. 现代概念强调战略的应变性、竞争性和风险性 D. 现代概念认为战略包括为达到企业的终点而寻求的途径，同时包括企业的终点本身

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财会题库32020-08-16

公司目的是企业组织的根本性质和存在理由的直接体现。下列关于公司目的的说法中正确的有(　　)。 A. 组织按其存在理由可以分为营利组织和非营利组织 B. 营利组织首要的目的是为其员工带来经济利益 C. 非营利组织首要的目的是提高社会福利、促进政治和社会变革 D. 一般而言，企业是最普通的营利组织，红十字会是最普通的非营利组织

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财会题库32020-08-16

在处理变革的阻力时，管理层不应当考虑(　)。 A. 变革的节奏 B. 变革的管理方式 C. 变革的范围 D. 变革的动力

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