下列各项中，不适用《合同法》的是（ ）。
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1 .At the start of its financial year a company had 5,050 units in inventory, each valued at USD12.50 (including USD3 for fixed overheads).At the end of the financial year there are 6,820 units, each valued at USD12.20 (including USD2.90 for fixed overheads).What will be the difference between marginal costing profit and absorption costing profit for the financial year?
A Absorption costing profit USD5,133 higher B Absorption costing profit USD4,628 higher C Absorption costing profit USD4,628 lower D Absorption costing profit USD5,133 lower
2 .The following statements relate to financial accounting or to cost and management accounting:(i) The main users of financial accounting information are external to an organisation.(ii) Cost accounting is part of financial accounting and establishes costs incurred by an organisation.(iii) Management accounting is used to aid planning, control and decision making.Which of the statements are correct?
A (i) and (ii) only B (i) and (iii) only C (ii) and (iii) only D (i), (ii) and (iii)
3 .Which of the following is an initial requirement of a management control system?
A Establishing the standard to be achieved B Measuring the actual performance C Setting organisational objectives D Taking appropriate corrective action
4 .Which of the following correlation coefficients indicates the weakest relationship between two variables?
A –1.0 B –0.7 C + 0.3 D + 1.0
5 .Which of the following only contains essential features of useful management information?
A Accurate, clear, presented in report format B Timely, reliable, supported by calculations C Regular, complete, communicated in writing D Clear, accurate, relevant for its purpose
7 .甲、乙两公司订立一份书面合同，甲公司在A地签字盖章后邮寄给B地的乙公司，乙公司在合同中签字盖章，同时C地的丙公司为该合同提供保证，D地的丁公司为该合同提供抵押担保。该合同成立的地点是（ ）。
A A地 B B地 C C地 D D地
8 .A公司应B公司之约赴京洽谈签约，后因双方对合同价款无法达成一致协议而未能签订合同。对A公司赴京发生的差旅费应由（ ）。
A A公司和B公司各负担一半 B B公司负担 C A公司自行承担 D B公司负担比例必须高于A公司
9 .甲、乙双方于6月10日签订了一份购销合同，约定7月20日交付货物。6月20日，乙方对合同内容持有异议，并向仲裁机构申请仲裁。6月25日，经仲裁机构确认，该购销合同为无效合同，并当即通知甲、乙双方。该购销合同没有法律约束力的起始时间应当是（ ）。
A 6月10日 B 6月20日 C 6月25日 D 7月20日
10 .下列关于定金的描述正确的是（ ）。
A 定金合同在签订的时候生效 B 定金合同是实践性合同 C 定金数额不得超过主合同标的额的10％ D 第三人过错导致合同不能够履行的不适用定金罚则
