Paula is held out to be a partner but has limited input in partnership decision making and profit shares.Which of the following categories of partners applies to Paula?

1 .In time management, which one of the following could be an alternative name forprocrastination?

A Fire-fighting B Prioritising C Paralysis by planning D Paperwork

题型: 单选题 提问时间: 2021-08-24

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2 .Gray and Brian are the only two partners in an accounting firm. Brian signed an agreement toprovide audit services to a new client. Shortly after, Brian retired from the firm. Grayrefused to provide the audit services on the grounds that Brian did not have the authority to accept new clients when the agreement was signed.Which of the following describes Brian’s authority?

A Actual express authority B Implied authority C Apparent authority D No authority

题型: 单选题 提问时间: 2021-08-24

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3 .我国票据法规定，支票的付款人只能是（　　）。

A 中国人民银行 B 办理支票存款业务的银行或其他金融机构 C 财政机关 D 有限责任公司

题型: 单选题 提问时间: 2021-08-24

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4 .Which of the following items are required be disclosed in the notes to the financial statements?(1) Useful lives of assets or depreciation rates used.(2) Increases in asset values as a result of revaluations in the period.(3) Depreciation expense for the period.(4) Reconciliation of carrying amounts of non-current assets at the beginning and end of period.

A All four B 1 and 2 only C 1 and 3 only D 2, 3 and 4 only

题型: 单选题 提问时间: 2021-08-24

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5 .After working her way through the ranks of management over several years, Alina waspromoted to CFO of her international company. Not only was she the only woman on theboard, she was the only foreigner. After reviewing the detailed management information thatshe had access to, she suspected that a fraud was being carried out by the CEO and had beenfor several years. After approaching the board chairman with her concerns, a special boardmeeting was held at which she was sacked for gross misconduct. She sued the company forunfair dismissal based on discrimination.Which one of the following would be the most likely form of discrimination carried outby the board?

A Sex discrimination B Harassment C Victimisation D Racial discrimination

题型: 单选题 提问时间: 2021-08-24

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7 .既适用于单位资产评估，也适用于企业整体评估的的评估方法是（　　）。

A 收益现值法 B 重置成本法 C 现行市价法 D 清算价格法

题型: 单选题 提问时间: 2021-08-24

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8 .Which TWO statements are correct in relation to limited liability partnerships (LLPs)?(1) They are taxed as companies(2) They are treated by the law as corporations(3) Their members can be individuals or corporate(4) The maximum number of partners is 20

A 1 and 3 B 2 and 3 C 1 and 4 D 2 and 4

题型: 单选题 提问时间: 2021-08-24

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9 .企业被依法宣告破产的，应当自法院裁定之日起（　　）内由企业破产清算机构向原产权登记机关申办注销产权登记。

A 60日 B 45日 C 30日 D 15日

题型: 单选题 提问时间: 2021-08-24

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10 .A partner MUST have express authority to do which of the following?

A Sell chattels of the firm B Receive payment for goods sold by the firm C Open a bank account D Engage employees

题型: 单选题 提问时间: 2021-08-24

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