下列各项中，在会计法律制度中的效力最高的是（ ）。
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1 .How should a gain from the sale of used equipment for cash be reported in a statement of cash flows using the indirect method?
A In operating activities as a deduction from income. B In investment activities as a cash outflow. C In operating activities as an addition to income. D In investment activities as a reduction of the cash inflow from the sale.
2 .Green Co. had the following equitytransactions at December 31: Cash proceeds from sale of investment in Blue Co. (carrying value - USD60,000) USD75,000 Dividends received on Grey Co. stock 10,500 Common stock purchased from Brown Co. 38,000 What amount should Green recognize as net cash from investing activities in its statement of cash flows at December 31 under U.S. GAAP?
A USD75,000 B USD47,500 C USD85,500 D USD37,000
3 .Under IFRS, a company that receives USD150,000 in interest and pays USD55,000 in dividends may show which of the following on its cash flow statement?
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4 .Bear Co. prepares its statement of cash flows using the indirect method. Bear sold equipment with a carrying value of USD500,000 for cash of USD400,000. How should Bear report the transaction in the operating and investing activities sections of its statement of cash flows?
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5 .会计法律是由（ ）经过一定立法程序制定的有关会计工作的法律。
A 国务院 B 全国人大及其常务委员会 C 财政部 D 最高人民法院
7 .根据《中华人民共和国会计法》的规定，主管全国会计工作的政府部门是（ ）。
A 国务院财政部门 B 国家税务总局 C 审计署 D 商务部
8 .以下关于中国总会计师协会的说法，不正确的是（ ）。
A 中国总会计师协会是总会计师行业的全国性自律组织 B 中国总会计师协会是经财政部审核同意 C 中国总会计师协会的主管单位是全国人大常委会 D 中国总会计师协会是依法注册登记成立的跨地区
9 .根据《会计法》的规定，（ ）是指单位法定代表人或法律、行政法规规定代表单位行使职权的主要负责人。
A 单位负责人 B 会计主管人员 C 会计师 D 主办会计
10 .下列各项中，不属于单位负责人的是（ ）。
A 总会计师 B 有限责任公司董事长 C 代表合伙企业执行合伙企业事务的合伙人 D 国有企业厂长
