关于票据代理，正确的说法是（ ）。
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1 .Which of the following factors could influence the culture of an organisation?(1) Those who established the organisation(2) The industry and external environment of the organisation(3) Directors, executives and senior managers(4) The history of the organisation(5) The information systems and technology used by the organisation
A 1, 3 and 4 only B 1, 2 and 4 only C 2, 3 and 5 only D 1, 2, 3, 4 and 5
2 .票据权利义务主要以票据上记载文字予以认定，票据因此为（ ）。
A 文义证券 B 债权证券 C 要式证券 D 设权证券
3 .Which of the following are most likely to raise ethical issues for a manufacturer ofsports clothing and equipment?(1) The composition and actions of the board of directors(2) The sourcing of the production materials(3) The quality of the raw materials used and products sold(4) Advertising of the products and company name/logo(5) Working conditions, recruitment, pay and age of manufacturing employees
A 1, 2, 3, 4 and 5 B 2 and 3 only C 2, 3, 4 and 5 only D 5 only
4 .背书人在背书时附条件的记载，属于（ ）。
A 相对必要记载事项 B 任意记载事项 C 记载不生票据法上效力的事项 D 记载使票据行为无效事项
5 .A national government, in its annual budget, has announced that in order to encourageinvestment, dividends or interest received by an investing company or individual will beexempt tax for the investor.Which function within an entity will be impacted the most?
A Treasury B Management Accounting C Financial Accounting
7 .Following a recent fraud, the internal auditors reported that an employee within the buyingdepartment had been in collusion with an employee of a supplier. The CEO has proposed anumber of improvements to the current system of internal control.Which of the following internal control suggestions by the CEO might be LEASTeffective in preventing fraud if staff are colluding with suppliers?
A Reviewing all suppliers on a regular basis to ensure value for money B Improving the current authorisation policy on placing purchase orders C Sequential numbering all transaction documents, including purchase invoices D Increasing physical security over goods when received
8 .2009年8月12日出票的商业汇票，到期日为2009年12月14日。对出票人权利消灭时效期限是（ ）。
A 2009年12月14日 B 2009年12月24日 C 2011年8月12日 D 2011年12月14日
9 .An organisation has 100 employees. All the employees have e-mail for internal and externalcommunication. Apart from direct e-mail between employees, within the e-mail address bookthere are various group categories that allow e-mails to be sent only to those employeeswithin a group by using a specific address (e.g. the IFRS team, tutor team, managementteam). There is also an “everyone” address that delivers the e-mail to all employees. Veryoften the CEO of the organisation requires specific feedback to be sent directly to her fromeach employee. She will then review and summarise the information for distribution torelevant employees.What form of communication pattern is being used within the organisation?
A Circle B “Y” C Wheel D Multi channel
10 .持票人乙遗失一张出票人为甲、收款人为乙、付款人为丙银行的支票。有权受理公示催告申请的法院是（ ）。
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