成本费用按成本性态分为（　）。

1 .筹资活动必须遵循一些基本原则，包括（　）。

A 合法性原则 B 规模适度原则 C 适 时性原则 D 结构合理原则 E 有效控制原则

题型: 多选题 提问时间: 2021-08-24

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2 .长期股权投资包括（　）。

A 控制 B 重大影响 C 合营 D 无重大影响 E 共同控制

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3 .下列属于流动资产的有（　）。

A 现金 B 交易性金融资产 C 应收账款 D 长期投资 E 存货

题型: 多选题 提问时间: 2021-08-24

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4 .下列费用中，计入管理费用的有（　）。

A 销售人员工资 B 存货盘亏或盘盈 C 工会经费 D 广告费 E 利息支出

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5 .以下属于生产费用的成本项目有（　）。

A 直接材料费用 B 燃料和动力费用 C 直接人工费用 D 销售费用 E 管理费用

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7 .Which of the following are unlikely to be stakeholders in a charity?

A Taxpayers B Financial supporters C Shareholders D Government

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8 .The International Public Sector Accounting Standards Board regulates public sector entities and is developing a set of accounting standards which closely mirror IFRS.Which of these is the main concept which needs to be introduced into public sector accounting?

A Materiality B Accruals C Relevance D Faithful representation

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9 .Public sector entities have performance measures laid down by government, based on Key Performance Indicators. Which of the following are likely to be financial KPIs for a local council?(i) Rent receipts outstanding(ii) Interest paid(iii) Interest received(iv) Interest cover(v) Dividend cover(vi) Financial actuals against budget(vii) Return on capital employed

A (i),(ii),(iii),(iv),(vi) B (i),(ii),(vi),(vii) C (ii),(iii),(iv),(v) D All of them

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10 .Which one of the following is NOT true of entities in the charity sector?

A Their objective is to provide services to recipients and not to make a profit. B They have to be registered. C Their revenues arise mainly from contributions rather than sales. D They have only a narrow group of stakeholders to consider.

题型: 单选题 提问时间: 2021-08-24

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