关于会计人员工作交接下列说法中正确的有（ ）。
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1 .Which of the following lists of securities is ranked in order of increasing risk to theinvestor?
A Ordinary share; Unsecured loan; Preference share B Unsecured loan; Preference share; Ordinary share C Preference share; Unsecured loan; Ordinary share D Ordinary share; Preference share; Unsecured loan
2 .2012年8月，公司负责财产物资收发增减核算的会计张某因公外派，财务经理指定由出纳兼任张某的工作，并办理了交接手续，公司的这一做法（ ）。
A 不符合规定，违背了单位内部控制的基本要求 B 不符合规定，出纳人员不得兼管财产物资收发增减核算工作 C 符合规定，设置会计工作岗位在符合内部牵制制度下可以一人多岗 D 符合规定，出纳人员可以负责财产物资收发增减...
3 .Which of the following best describes commercial paper?
A Secured long-term loan notes issued by companies B Secured short-term loan notes issued by companies C Unsecured long-term loan notes issued by companies D Unsecured short-term loan notes issued by companies
4 .从事下列工作中，不需要取得会计从业资格的有（ ）。
A 财产物资的收发人员 B 会计档案管理人员 C 药房收费员 D 注册会计师
5 .Which of the following would be LEAST likely to be a function of a treasurydepartment?
A Managing relationships with banks B Liquidity management including investment of surplus funds C Currency management D Investment appraisal
7 .Which of the following is likely to have the LOWEST expected rate of return?
A Unsecured bank loan B Preference shares C Secured bonds D Ordinary shares
8 .参加高级会计师资格评审的人员，参加高级会计实务考试合格后3年内评审合格即可取得相应资格。（ ）
Y 对 N 错
9 .Which of the following statements are features of money market instruments?(1) Interest-bearing instruments usually trade at less than face value(2) The yield on commercial paper is usually higher than that on treasury bills(3) Negotiable instruments can be sold before their maturity date
A 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
10 .会计人员临时离职或因病不能工作，会计机构负责人（会计主管人员）或单位负责人必须指定有关人员接替或者代理，并办理会计工作交接手续。（ ）
Y 对 N 错
