下列金融资产中，应按摊余成本进行后续计量的有（ ）。
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1 .Which of the following statements correctly explains the difference between tax evasion and tax avoidance?
A Both tax evasion and tax avoidance are illegal, but tax evasion involves providing HM Revenue and Customs with deliberately false information B Tax evasion is illegal, whereas tax avoidance involves the minimisation of tax liabilities by the use of any lawful means C Both tax evasion and tax avoid...
2 .企业购入到期一次还本付息的债券，将其作为可供出售金融资产进行核算，资产负债表日计提利息时可能涉及的会计科目有（ ）。
A 可供出售金融资产——成本 B 可供出售金融资产——应计利息 C 可供出售金融资产——利息调整 D 应收利息 E 投资收益
3 .Samuel is planning to leave the UK to live overseas, having always previously been resident in the UK. He will not automatically be treated as either resident in the UK or not resident in the UK. Samuel has several ties with the UK and will need to visit the UK for 60 days each tax year. However, he wants to be not resident after he leaves the UK.For the first two tax years after leaving the UK, what is the maximum number of ties which Samuel could keep with the UK without being treated as resident in the UK?
A One B Four C Two D Three
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5 .Which of the following companies will be treated as resident in the UK for corporation tax purposes?(1) A Ltd, a company incorporated in the UK, with its central management and control exercised in the UK(2) B Ltd, a company incorporated overseas, with its central management and control exercised in the UK(3) C Ltd, a company incorporated in the UK, with its central management and control exercised overseas(4) D Ltd, a company incorporated overseas, with its central management and control exercised overseas
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A 15 B 45 C 90 D 120
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