Who is responsible for the production of financial statements that give a true and fairview and for ensuring that the company operates a sound system of internal control?
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1 .持票人乙遗失一张出票人为甲、收款人为乙、付款人为丙银行的支票。有权受理公示催告申请的法院是( )。
A 甲所在地的基层人民法院 B 乙所在地的基层人民法院 C 丙所在地的基层人民法院 D 由失票人在甲
2 .Which of the following may be best considered as a fiduciary duty of a director?
A To act in good faith in the best interests of the company B To apply corporate governance best practice C To maximise the returns to shareholders
3 .票据公示催告的期间由( )。
A 申请人决定 B 付款人决定 C 人民法院依法决定 D 票据到期日决定
4 .Production orientation is one of four strategic orientations in forming a marketing strategy.The others are product, sales and marketing orientations.Which two of the orientations are often viewed as complementary (rather thanopposing) by many organisations?
A Sales and marketing B Product and marketing C Production and product
5 .关于票据权利取得的说法,正确的是( )。
A 只有按照背书转让的方式取得票据,才能取得票据权利 B 票据是设权证券,持有票据者即享有票据权利 C 只有支付对价者才能取得票据权利 D 以偷盗手段取得票据的,不享有票据权利
7 .关于票据更改的说法,正确的是( )。
A 票据上的金额不能更改 B 只有出票人才有权更改票据 C 票据具有要式性,一经填写不得更改 D 票据更改应以红笔标注
8 .Which of the following is best described by classical economic theory?
A Keynesian B Interventionist C Laissez-faire
9 .无变更权者变更票据上签章以外其他记载事项的行为称为( )。
A 票据更改 B 票据变造 C 票据伪造 D 票据涂销
10 .In auditing, what is the purpose of substantive testing?
A To identify the causes of errors and omissions in the financial statements B To establish if internal controls are operating as intended C To determine if the financial statements are in accordance with the directors’assertions D To provide assurance to the directors that the financial statement...
