一般纳税人丢失已开具专用发票的发票联，可将专用发票抵扣联作为记账凭证，专用发票抵扣联复印件留存备查。（ ）

1 .Which of the following statements are correct?(1) A company might make a rights issue if it wished to raise more equity capital.(2) A rights issue might increase the share premium account whereas a bonus issue islikely to reduce it.(3) A rights issue will always increase the number of shareholders in a companywhereas a bonus issue will not.

A (1) and (2) B (1) and (3) C (2) and (3)

题型: 单选题 提问时间: 2021-08-23

查看答案

---

2 .识别号认证不符的增值税专用发票，可以抵扣增值税进项税额。（ ）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

查看答案

---

3 .Where should dividends paid to ordinary shareholders be shown in a company’spublished financial statements?

A In the statement of comprehensive income B In the statement of financial position C In the statement of changes in equity

题型: 单选题 提问时间: 2021-08-23

查看答案

---

5 .一般纳税人在开具增值税专用发票时发现有误的，可即时作废。（ ）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

查看答案

---

6 .According to IAS 2 “Inventories”, which of the following costs should be included invaluing the inventories of a manufacturing company?(1) Carriage inwards(2) Carriage outwards(3) Depreciation of factory plant(4) General administrative overheads

A 1 and 3 only B 1, 2 and 4 only C 2 and 3 only D 2, 3 and 4 only

题型: 单选题 提问时间: 2021-08-23

查看答案

---

7 .Which of the following costs should be included in valuing inventories of finished goodsheld by a manufacturing company, according to IAS 2 “Inventories”?(1) Carriage inwards.(2) Carriage outwards.(3) Depreciation of factory plant.(4) Accounts department costs relating to wages for production employees.

A 1 and 4 only B 2 and 3 only C 1, 3 and 4 only D 2, 3 and 4 only

题型: 单选题 提问时间: 2021-08-23

查看答案

---