Some qualities of useful information in financial statements are:(1) Prudence(2) Neutrality(3) Consistency(4) Substance over formWhich of these qualities contribute to the attribute of reliability?
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A 劳务报酬所得 B 工资薪金所得 C 股息红利所得 D 特许权使用费所得
2 .What are the assumptions which underlie the preparation of general purpose financialstatements?
A Accrual basis and prudence concept B Going concern and materiality C Accrual basis and going concern D Prudence concept and materiality
3 .个人因与用人单位解除劳动关系而取得的一次性补偿收入,其收入在当地(所在省市)上年职工平均工资( )倍数额以内的部分,免征个人所得税。
A 1 B 2 C 3 D 4
4 .Which of the following are the qualitative characteristics that make informationprovided in financial statements useful to users?
A Comparability, relevance, reliability, understandability B Consistency, materiality, neutrality, understandability C Comparability, materiality, reliability, completeness D Completeness, relevance, neutrality, prudence
5 .因纳税人、扣缴义务人计算错误等失误,未缴或者少缴税款的,税务机关在( )年内可以追征税款、滞纳金;有特殊情况的,追征期可以延长到5年。
A 3 B 4 C 2 D 1
7 .纳税人不进行纳税申报造成不缴或少缴应纳税款的情形不属于偷税、抗税、骗税,其追征期按照税收征管法的精神,一般为3年,特殊情况可以延长至( )年。
A 4 B 6 C 10 D 5
8 .Which one of the following statements concerning the recognition of an item in financialstatements is correct?
A An item must be recognised if it meets the definition of an element B An item can be recognised even if can only be depicted in words C Disclosure in the notes may be used as an alternative to recognition D An item can only be recognised if its value can be measured reliably
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A 出租房屋的企业 B 出借房屋的企业 C 转让土地使用权的企业 D 出租房屋的个人
10 .土地增值税中,转让的土地必须是( )。
A 国有土地使用权 B 集体土地使用权 C 国有土地所有权 D 集体土地所有权
