下列各项中，属于会计师事务所人力资源管理的核心的有（ ）。
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1 .Which one of the following statements concerning workers' compensation laws is generally correct?
A Workers' compensation awards are not reviewable by the courts. B The amount of damages recoverable is based on comparative negligence. C Workers' compensation benefits are not available if the employee is negligent. D Employers are strictly liable without regard to whether or not they are at fault...
2 .会计师事务所应当合理制定人力资源政策和程序，包括的内容有（ ）。
A 制定与员工职业教育计划和后续教育计划 B 提供最新的与职业相关的法律法规信息和其他学习资料 C 结合执业中遇到的问题进行培训和提供辅导 D 鼓励员工参加行业协会和有关机构组织的培训
3 .Under the federal Age Discrimination in Employment Act, which of the following practices is prohibited?
A Unintentional age discrimination. B Termination of employees between the ages of 65 and 70 for cause. C Mandatory retirement of any employee. D Termination of employees as part of a rational business decision.
4 .针对客户的诚信，会计师事务所考虑的事项主要包括（ ）。
A 客户的经营性质，包括其业务 B 有关客户主要股东 C 客户是否过分考虑将会计师事务所的收费维持在尽可能低的水平 D 更换会计师事务所的理由
5 .A partnership had four partners. Each partner contributed USD100,000 cash. The partnership reported income for the year of USD80,000 and distributed USD10,000 to each partner. What was each partner's basis in the partnership at the end of the current year?
A USD110,000 B USD120,000 C USD117,500 D USD170,000
7 .The personal service partnership of Allen,Baker & Carr had the following cash basis balance sheet at December 31 ofthe current year: Adjusted basis per books Market value ASSETS Cash USD102,000 USD102,000 Unrealized accounts receivable ? 420,000 Total USD102,000 USD522,000 LIABILITY AND CAPITAL Note payable 60,000 60,000 Capital accounts: Allen 14,000 154,000 Baker 14,000 154,000 Carr 14,000 154,000 Totals USD102,000 USD522,000 Carr, an equal partner, sold his partnership interest to Dole, an outsider, for USD154,000 cash on January 1 of the following year. In addition, Dole assumed Carr's share of the partnership's liability.What was the total amount realized by Carr on the sale of his partnership interest?
A USD174,000 B USD134,000 C USD140,000 D USD154,000
8 .下列各项中，属于获取有关客户诚信情况的有效途径的有（ ）。
A 与为客户提供专业会计服务的现任或前任人员进行沟通 B 询问金融机构 C 从相关数据库中搜索客户的背景信息 D 利用调查机构对客户的经营情况
9 .The adjusted basis of Vance's partnershipinterest in Lex Associates was USD180,000 immediately before receiving thefollowing distribution in complete liquidation of Lex: Basis to Lex Fair market value Cash USD100,000 USD100,000 Real estate 70,000 96,000 What is Vance's basis in the real estate?
A USD96,000 B USD70,000 C USD83,000 D USD80,000
10 .会计师事务所应当确定适当的标准以应对因密切关系产生的不利影响，下列各项中，会计师事务所可能考虑的有（ ）。
A 鉴证业务的性质 B 合伙人或高级员工提供该项鉴证业务的服务年限 C 注册会计师的道德水准 D 客户的诚信情况
