员工与雇主的明显的冲突包括（ ）。
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1 .Which of the following statements regarding accounting for associates is true?(1) Any goodwill relating to an associate is included in the carrying amount of the investment.(2) An investment in an associate is accounted for using the equity method from the end of the reporting period in which the associate is acquired.
A Neither statement B Statement 1 only C Statement 2 only D Both statements
2 .At 1 July 2015 Kipper acquired 25% of the ordinary share capital of Pike for USD960,000 when the retained earnings of Pike were USD1,080,000. Pike appointed two of Kipper’s directors to the board of Pike.Both companies prepare financial statements to 31 May each year. The summarised statement of financial position for Pike at 31 May 2016 is as follows: USD000 Called-up share capital 1,200 Share premium account 675 Retained earnings 1,710 ——— 3,585 ——— Pike has not issued any new shares since Kipper acquired its holding.What amount of investment in Pike will appear in the consolidated statement of financial position of Kipper at 31 May 2016?
A USD896,250 B USD960,000 C USD1,117,500 D USD1,387,500
3 .During the last three years Harvert had held 400,000 ordinary shares in Jamee. The issued share capital of Jamee is USD500,000 in shares of 50 cents each. The finance director of Harvert is also a director of Jamee.How should the investment in Jamee be treated in the consolidated financial statements of Harvert?
A As a non-current asset investment B As a current asset investment C As an associate D As a subsidiary
4 .Which of the following are reasons why financial statement analysis is useful to investors?(1) To monitor current investments or to plan future ones(2) Because past performance is often a good indicator of future performance(3) Because future trends can then be accurately predicted(4) To assess the risk associated with their expected returns
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
5 .Which ONE of the following formulae correctly expresses the relationship between the return on capital employed (ROCE), net profit margin (NPM) and asset turnover (AT)?
A ROCE = NPM ÷ AT B ROCE = NPM + AT C ROCE = NPM * AT D ROCE = NPM – AT
7 .In the last financial year, the net profit margin of Grippa was 14.7% and asset turnover was 2.3 times.What was the company’s return on capital employed for the financial year?
A It cannot be calculated on the information given B 17% C 33.81% D 6.39%
8 .在职位评价方法中，属于定性方法的是（ ）。
A 分类法 B 排序法 C 行为锚定法 D 关键事件法 E 因素比较法
9 .Gormenghast’s current ratio has been calculated as 1.2. However, it has now been discovered that closing inventory has been understated by USD24,000 and opening inventory has been overstated by USD24,000.What impact have these misstatements made on the calculations of Gormenghast’s current ratio and inventory days?
A Current ratio Higher; Inventory days Higher B Current ratio Higher; Inventory days Lower C Current ratio Lower; Inventory days Higher D Current ratio Lower; Inventory days Lower
10 .非上市公司可以采取的股权激励模式有（ ）。
A 股票期权 B 股份期权 C 业绩股份 D 限制性股票 E 虚拟股票期权
