企业使用会计软件不符合本规范要求的，由（ ）责令限期改正。
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1 .Which of the following statements about contract terms is/are correct?(1) A condition is a term which the parties intended to be of fundamental importance.(2) A warranty is a term which the parties did not intend to be of fundamentalimportance.(3) If an innominate term is broken the innocent party has the option whether or not toterminate the contract.
A 1 only B 1 and 2 only C 2 and 3 only D 1, 2 and 3
2 .企业会计资料中对经济业务事项的描述应当使用（ ），可以同时使用外国或者少数民族文字对照。
A 中文 B 英文 C 法文 D 甲骨文
3 .Any ambiguity in the terms of a contract are construed in the favour of which of thefollowing?
A Consumer B Seller C Neither the consumer nor the seller
4 .（ ）是指数据电文中以电子形式所含、所附用于识别签名人身份并表明签名人认可其中内容的数据”。
A 电子签名 B 电子文档 C 电子邮件 D 电子证书
5 .Rose, a hotel proprietor, decides to sell the hotel’s microwave cooker and advertises it. Ian,the owner of a bed and breakfast business, inspects the cooker and makes an offer of ￡100bearing in mind its general condition. Rose agrees but excludes any liability for “quality andfitness”. The cooker refused to work after it was delivered to Ian.What is the legal position?
A Ian can claim back the ￡100 since this was a consumer sale in which it is not possible to exclude the condition of satisfactory quality B Ian aquired the cooker for his own business so this was not a consumer sale and the exclusion clause is valid provided it was reasonable C Ian cannot claim ba...
7 .A contract which lacks some legally required formality is best described as which of thefollowing?
A Unenforceable B Void C Voidable
8 .企业（ ）在非涉密信息系统中存储、处理和传输涉及国家秘密，关系国家经济信息安全的电子会计资料。
A 不得 B 可以 C 有时候可以 D 应当
9 .Susan goes to see a play at the theatre. At the box office a notice is displayed which statesthat the proprietors accept no liability for loss or injury caused, by whatever means, to patronsor their property. On leaving the theatre Susan trips over a poorly-fitted carpet and injuresherself. She now wishes to sue the proprietors of the theatre.What is the validity of the exclusion clause?
A It is invalid because it is prohibited by statute B It is invalid because it was not drawn to Susan’s attention C It is invalid because it did not constitute a term of the contract D It is valid and Susan’s claim will fail
10 .（ ）是指所记载内容需要企业外部人员或者机构认可的会计资料。
A 内部获取会计资料 B 外部获取会计资料 C 局部获取会计资料 D 部分获取会计资料
