下列各项中，既影响营业利润也影响利润总额的有（ ）。
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1 .绩效目标管理包括（ ）。
A 绩效目标设定 B 绩效目标审核 C 绩效目标批复 D 绩效运行跟踪监控管
2 .下列说法不正确的是（ ）。
A 可供出售金融资产按照公允价值进行后续计量 B 交易性金融资产按照公允价值进行后续计量 C 可供出售金融资产在后续计量过程中不计提减值准备 D 交易性金融资产在后续计量过程中不计提减值准备
3 .在下列情况下不能将投资划分为持有至到期投资的有（ ）。
A 持有金融资产的期限不确定 B 该金融资产的发行方可以按照明显低于其摊余成本的金额清偿 C 企业没有能力将金融资产持有至到期 D 到期日不固定，回收金额不固定的股权投资
4 .对于债券赎回权在发行方的不影响此投资“持有至到期”的意图界定，但主动权在投资方的则不可界定其持有至到期的投资意图。（ ）
Y 对 N 错
5 .根据股东大会或类似机构审议批准的利润分配方案，下列确定应付给投资者的现金股利的会计处理中，正确的是（ ）。
A 借：应付股利 贷：利润分配——应付现金股利 B 借：利润分配——应付现金股利 贷：应付股利 C 不做会计处理 D 不做会计处理，只需在报表中进行披露
7 .It may be common for a professional firm to both prepare and audit the financial statements ofsmall businesses and not-for-profit organisations.Which of the following procedures would NOT be acceptable for the auditor of a smallbusiness to carry out as part of the accounting and auditing functions?
A Estimating the remaining useful lives of non-current assets B Inspecting non-current assets C Entering details of non-current assets into the books and records from purchaseinvoices D Calculating the profit or loss on the disposal of non-current assets
8 .Which of the following is the best way to compensate for the lack of adequatesegregation of duties in a small organisation?
A Disclosing lack of segregation of duties to the external auditors during the annual audit B Replacing personnel every three or four years C Greater management oversight
9 .Not-for-profit organisations do not need to be audited because they cannot be incorporated.Is this statement true or false?
A True B False
10 .Under International Standards on Auditing, revenue is identified as being an area ofsignificant risk.Which financial element of a typical not-for-profit organisation should also beconsidered a significant risk?
A Cash B Receivables C Administration expenses D Liabilities
