（ ）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。
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1 .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...
2 .企业使用会计软件不符合本规范要求的，由（ ）责令限期改正。
A 财政部门 B 国务院 C 教育局 D 检察院
3 .A contract which lacks some legally required formality is best described as which of thefollowing?
A Unenforceable B Void C Voidable
4 .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
5 .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
7 .Breach of which of the following terms does NOT permit the innocent party to repudiatea contract?
A A condition B An innominate term C A warranty
8 .电算化时代，信息技术是工具，是会计人员手脑功能的延伸。（ ）
Y 对 N 错
9 .In the context of contract law, which of the following statements about a condition in acontract is true?
A It is a minor term, breach of which entitles the innocent party to claim damages B It is a term, breach of which entitles the innocent party to repudiate the contract ifthe effects of the breach are serious C It is a major term, breach of which entitles the innocent party to repudiate thecontract ...
10 .本规范所称会计软件，是指企业使用的，专门用于会计核算、财务管理的计算机软件、软件系统或者其功能模块。（ ）
Y 对 N 错
