Which item must be shown as a line item in the statement of financial position?
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1 .Which of the following disclosures are specifically required by IAS 1 Presentation of Financial Statements?(1) The name of the reporting entity or other means of identification.(2) The names of all major shareholders.(3) The level of rounding used in presenting amounts in the financial statements.(4) Whether the financial statements cover the individual entity or a group of entities.
A 2, 3and 4 only B 1, 3 and 4 only C 1, 2 and 4 only D 1, 2 and 3 only
2 .Which of the following gives an innocent party the right to repudiate a contract?
A Breach of a condition B Breach of a warranty C Breach of any express term
3 .甲签发票据给乙，乙背书给丙，丙背书给丁，如果丁公司又将票据背书转让给乙，乙请求银行承兑，银行拒绝，则下列说法正确的是（ ）。
A 丁可以向丙行使追索权，也可以同时向甲 B 丁只能依次向其前手丙 C 乙只能向甲行使追索权，不能向丙和丁行使追索权 D 乙可以同时向甲
4 .Which TWO of the following can be used for job enrichment?(1) Combining work activities to provide a more challenging and complex workassignment, moving the job away from a narrow specialisation(2) Significantly increasing “task ownership” by allowing staff to be involved in a jobfrom start to finish(3) Move employees through a variety of jobs that allow them to see different parts ofthe organisation, learn different skills and acquire different experiences(4) Increase the scope of an employee’s job through extending the range of their dutiesand responsibilities.
A 2 and 3 B 2 and 4 C 3 and 5 D 1 and 2
5 .Which of the following statements does NOT describe a consumer sale?
A The seller is selling in the course of business B The buyer is buying in the course of business C The goods are of a type normally supplied for private use
7 .背书转让与一般债权转让的主要不同是（ ）。
A 背书转让无须通知票据债务人，一般债权转让应当通知债务人 B 背书人转让票据后退出票据关系，一般债权人转让债权后不退出债权债务关系 C 背书转让属于不要式行为，一般的债权转让都是要式行为 D 背书转让的只能是财产...
8 .Nora enters into a contract with TTT Ltd to purchase a made-to-order black cabinet with two doors for her dining room. When the cabinet is delivered, it is red and has one door.Which of the following statements are true?
A Nora can reject the cabinet and refuse to pay for it B Nora can reject the cabinet but still must pay for it C If Nora accepts the cabinet, she cannot seek damages D Nora must accept the cabinet and pay for it because it is a special order
9 .A system is a group of interacting, _________ , or interdependent elements forming acomplex __________. It is an organised assembly of resources and _________ united andregulated by interaction or interdependence to accomplish a set of specific functions.Which words, in the correct order, complete this definition?
A related, structure, utilities B dependent, structure, people C interrelated, whole, procedures
10 .Balances under the following headings are extracted from the books of Ego.(1) Staff costs – wages and salaries(2) Raw materials and consumables(3) Own work capitalisedThe accountant wishes to use a classification of expenses within profit by nature format. Which of the above balances may be included without further analysis in the statement of profit or loss?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All three
