What are the assumptions which underlie the preparation of general purpose financialstatements?
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A 6 B 24 C 12 D 8
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A 利息所得 B 股息所得 C 工资薪金所得 D 劳务报酬所得
3 .根据《个人所得税法》的规定，凡与单位存在工资、人事方面关系的人员，其为本单位工作所取得的报酬，属于（ ）项目征税范围。
A 劳务报酬所得 B 股息红利所得 C 特许权使用费所得 D 工资薪金所得
4 .What is the principal purpose of the IASB’s “Framework for the Preparation andPresentation of Financial Statements”?
A To assist users in interpreting information contained in financial statements B To assist preparers of financial statements in applying standards C To assist national standard setting bodies in developing national standards D To assist the Board of the IASB in developing and reviewing standards
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A 劳务报酬所得 B 工资薪金所得 C 股息红利所得 D 特许权使用费所得
7 .个人因与用人单位解除劳动关系而取得的一次性补偿收入，其收入在当地（所在省市）上年职工平均工资（ ）倍数额以内的部分，免征个人所得税。
A 1 B 2 C 3 D 4
8 .Which of the following are the qualitative characteristics that make informationprovided in financial statements useful to users?
A Comparability, relevance, reliability, understandability B Consistency, materiality, neutrality, understandability C Comparability, materiality, reliability, completeness D Completeness, relevance, neutrality, prudence
9 .因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在（ ）年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到5年。
A 3 B 4 C 2 D 1
10 .Some qualities of useful information in financial statements are:(1) Prudence(2) Neutrality(3) Consistency(4) Substance over formWhich of these qualities contribute to the attribute of reliability?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
