现代企业制度是与社会化大生产和现代化市场经济相适应的企业制度，形式是（　）。

1 .15 Which of the following statements about an associate relationship and the use of equity accounting is true?(1) Provision of technical information by the investor to the associate may be an indication of significant influence(2) The equity method of accounting requires the investor to include a percentage of every asset and liability of the associate in the consolidated statement of financial position(3) Unrealised profits resulting from the sale of goods, at a profit, by the investor to the associate will be eliminated in full on consolidation

A 1 only B 2 only C 3 only D All three statements

题型: 单选题 提问时间: 2021-08-24

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2 .Jethro issued USD500,000 6% bonds at 95 on 1 January 2014. The bond will be repaid five years after issue at a premium of USD100,000.The effective interest rate of this instrument is 10.5%What will be the finance expense charged to profit or loss for the year ended 31 December 2015?

A USD30,000 B USD49,875 C USD51,962 D USD54,863

题型: 单选题 提问时间: 2021-08-24

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3 .On 1 January 2015 Mango acquired amachine by way of a finance lease. The terms of the contract were as follows: USD Cash price 18,000 Deposit (6,000) ——— 12,000 Interest (9% for two years) 2,160 Balance ——— 14,160 ——— The balance is payable in two annual instalments commencing 31 December 2015.The rate of interest implicit in the contract is approximately 12%.Applying the requirements of IAS 17 Leases what is the liability that will appear in the statement of financial position of Mango as at 31 December 2015?

A USD7,123 B USD7,080 C USD6,360 D USD6,000

题型: 单选题 提问时间: 2021-08-24

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4 .商品经济是社会主义经济的（　）。

A 经济基础 B 内在属性 C 发展趋势 D 必然结果

题型: 单选题 提问时间: 2021-08-24

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5 .Which of the following properties would be treated as an investment property in accordance with IAS 40 Investment Property?(1) An office building, consisting of 100 offices, owned by an entity. The entity uses one of the offices to administer the leasing of the other 99 offices under operating leases(2) A property that is under construction for a specific client(3) A piece of land that at present is vacant and the entity is uncertain about what to do with the land(4) A hotel that is owner-managed by the entity

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

题型: 单选题 提问时间: 2021-08-24

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7 .The books of Quest include thefollowing figures, extracted from the financial statements for the year ended31 December 2015. Statement of profit or loss USD Gross profit 83,250 Interest expense 9,465 Tax expense 6,270 Profit for the year 17,600 Equity 127,920 Non-current liabilities 63,200 Current liabilities 57,960 What is Quest’s year-end ROCE (return on capital employed)?

A 14.2% B 17.4% C 26.1% D 43.6%

题型: 单选题 提问时间: 2021-08-24

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8 .社会主义市场体系的特征主要包括（　）。

A 市场性 B 竞争性 C 规范性 D 统一性 E 开放性

题型: 多选题 提问时间: 2021-08-24

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9 .Windsor has borrowed funds to help construct an asset; the asset meets the definition of a qualifying asset in accordance with IAS 23 Borrowing Costs. Not all of the funds were required immediately and so Windsor invested the spare cash in short-term investments to generate investment income.How should Windsor account for the borrowing costs and the investment income in accordance with IAS 23?Borrowing costs Investment income

A Capitalise Set off against the borrowing costs B Capitalise Credit to profit or loss immediately C Expense to profit or loss immediately Credit to profit or loss immediately D Expense to profit or loss immediately Set off against the cost of the asset

题型: 单选题 提问时间: 2021-08-24

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10 .关于“企业法人财产”的说法，正确的是（ ）。

A 企业法人财产权是指企业法人依法对企业实际拥有财产的直接占有 B 企业法人财产权是现代企业制度的根本特征 C 企业法人财产权使法人企业获得了存在的基础 D 企业法人财产权使企业真正成自主经营 E 企业法人财产产权改变...

题型: 多选题 提问时间: 2021-08-24

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