What is the objective of the International Accounting Standards Board?
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1 .Which body has sole responsibility and authority to issue an International FinancialReporting Standard?
A the International Financial Reporting Standards Foundation B the International Financial Reporting Standards Interpretations Committee C the International Accounting Standards Board D the IFRS Advisory Council
2 .查验征收方式适用于纳税人财务制度不健全，生产经营不同定，零星分散、流动性大的税源。（ ）
Y 对 N 错
3 .Which body provides guidance on financial reporting issues that are no specificallyaddress in IFRS?
A the International Financial Reporting Standards Foundation B the International Financial Reporting Standards Interpretations Committee C the International Accounting Standards Board D the IFRS Advisory Council
4 .税收法律关系的内容是指税收法律关系主体双方的权利和义务所共同指向的对象。（ ）
Y 对 N 错
5 .纳税人暂停生产经营活动时应办理注销登记，待复业时再办理开业登记。（ ）
Y 对 N 错
7 .根据税收征收管理法的规定，开立一般存款账户应当出示税务登记证。（ ）
Y 对 N 错
8 .Which one of the following is the responsibility of an audit committee?
A To monitor the integrity of the financial statements B To present a balanced and understandable assessment of the company’s position C To maintain a sound system of internal control (including risk management) D To ensure that adequate accounting records are kept for the preparation of financial...
9 .The board of directors is collectively responsible for ensuring that:(1) financial statements are prepared in accordance with local GAAP;(2) adequate accounting records are kept;(3) financial statements are filed according to law.Which of these responsibilities can be delegated to the finance director?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
10 .Regression analysis is being used to find the line of best fit (y = a + bx) from eleven pairs ofdata. The calculations have produced the following information:Σx = 440, Σy = 330, Σx2 = 17,986, Σy2 = 10,366 and Σxy = 13,467What is the value of “a” in the equation for the line of best fit (to 2 decimal places)?
A 0·63 B 0·69 C 2·33 D 5·33
