[单选题]
下列选项中，不属于IMA职业道德行为准则的基本道德原则的是（ ）。
A .诚实。
B .正直。
C .保密。
D .客观。
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .In December, Year 10, Davis, a single taxpayer, purchased a new residence for USD 200,000. Davis lived in the new residence continuously from Year 10 until selling the new residence in July, Year 17 for USD 465,000. What amount of gain is recognized from the sale of the residence on Davis' Year 17 tax return?
A USD 5,000 B USD 15,000 C USD 255,000 D USD 455,000
题型:
单选题
提问时间:
2021-08-24
2 .甲公司产品的单位售价为600元，单位变动成本为420元，总固定成本为720000元。由于实行了新劳动合同法，首席执行官李四担心新签订的劳动合同对盈亏平衡点产生不利影响，他要求总会计师张三进行敏感性分析以确定单位直接人工增加20元和固定成本减少20000元的总影响。张三的结论可能是盈亏平衡点（ ）。
A 减少1000个。 B 减少125个。 C 增加375个。 D 增加500个。
题型:
单选题
提问时间:
2021-08-24
3 .Which of the following statements is the best definition of real property?
A Real property is all tangible property including land. B Real property is only land. C Real property is land and everything permanently attached to it. D Real property is land and intangible property in realized form.
题型:
单选题
提问时间:
2021-08-24
4 .甲公司生产产品A和产品B，由于生产设备有限，该公司不能满足对 这两种产品的全部需求。该公司每月生产投入的上限为1200直接人工小时和400公斤原材料。公司计划用线性回归法以确定最大化边际贡献的生产组合。根据目前的售价 和生产成本，预期产品每单位产品A的边际贡献为18美元，每单位产品B的边际贡献 为14美元。产品A使用原材料4公斤/个，直接人工10小时/个，产品B使用原材料2公斤/个，直接人工8小时/个。要使甲公司的边际贡献最大化需要分别生产产品A和产品B（ ）。
A 0个和150个。 B 67个和67个。 C 120个和0个。 D 100个和0个。
题型:
单选题
提问时间:
2021-08-24
5 .Data Corp., a calendar year corporation, purchased and placed into service office equipment during November Year 1. No other equipment was placed into service during Year 1. Under the general MACRS depreciation system, what convention must Data use?
A Mid-month. B Full-year. C Mid-quarter. D Half-year.
题型:
单选题
提问时间:
2021-08-24
7 .Stone and Frazier decided to terminate the Woodwest Partnership as of December 31. On that date, Woodwest's balance sheet was as follows: Cash USD 2,000 Equipment (adjusted basis) 2,000 Capital - Stone 3,000 Capital - Frazier 1,000The fair market value of the equipment was USD 3,000. Frazier's outside basis in the partnership was USD 1,200. Upon liquidation, Frazier received USD 1,500 in cash. What gain should Frazier recognize?
A USD 300 B USD 500 C USD 250 D USD 0
题型:
单选题
提问时间:
2021-08-24
8 .IMA职业道德行为准则包含四项标准，下面哪一项不属于四项标准之一？（ ）。
A 客观。 B 保密。 C 诚信。 D 胜任能力。
题型:
单选题
提问时间:
2021-08-24
9 .Columbus's basis in Ace Partnership was USD 70,000 at the time he received a nonliquidating distribution of partnership capital assets. These capital assets had an adjusted basis of USD 65,000 to Ace and a fair market value of USD 83,000. Ace had no unrealized receivables, appreciated inventory, or properties that had been contributed by its partners. What was Columbus's recognized gain or loss on the distribution?
A USD 18,000 ordinary income. B USD 0. C USD 13,000 capital gain. D USD 5,000 capital loss.
题型:
单选题
提问时间:
2021-08-24
10 .拒绝接受可能影响你作为一个会计师执行业务的任何礼物，是（ ）的体现。
A 胜任能力。 B 正直。 C 保密。 D 诚信。
题型:
单选题
提问时间:
2021-08-24
