[单选题] 提问人:匿名网友 提问时间:2021-08-23

企业因不可抗力无法按期提供同期资料的,应在不可抗力消除后( )日内提供同期资料。


A .10
B .15
C .20
D .30

提问人:匿名网友 提问时间:2021-08-23

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2 .At 31 December 2012 Oberon is pursuing a claim against an insurance company through legalprocesses. The court is expected to rule later in 2013. At the reporting date Oberon’s legaladvisers believe there is a 70% chance that Oberon will win the case. Furthermore, theybelieve that there is a 20% chance that Oberon will be awarded $200,000 (the amount it isseeking) and an 80% chance of an award of $100,000 (the amount that was recently awardedby the same judge in a similar case).How should this event be treated in Oberon’s financial statements for the year ended 31December 2012?

A As an asset measured at $200,000 B As an asset measured at $100,000 C As a contingent asset D It should not be included in the financial statements

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3 .以下资产中,属于无形资产的是( )。

A 房屋 B 交通工具 C 机器设备 D 土地使用权

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4 .延期付款指双方约定( )以上的进口项下贸易融资。

A 30天 B 60天 C 90天 D 120天

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5 .企业集团变更登记事项,应当在变更之日起( )日内向登记主管机关申请变更登记。

A 15 B 30 C 45 D 60

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7 .同期资料应自企业关联交易发生年度的次年6月1日起保存( )年。

A 3 B 5 C 10 D 15

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8 .转让定价方法不包括( )。

A 可比非受控价格法 B 再销售价格法 C 成本加成法 D 利润合成法

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9 .下列财产不可以抵押的是( )。

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10 .绝密级情报保密期限一般为( )年。

A 10 B 20 C 30 D 50

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