一般情况下，影响财政支出规模的主要因素有：
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1 .国家以出资人身份从国家出资企业依法取得的国有资本收入是：
A 国有资源有偿使用收入 B 国有资产有偿使用收入 C 国有资本经营收入 D 行政事业性收费
2 .下列关于政府支出按照功能分类和按照经济分类联系与区别的说法，不正确的是：
A 这两种分类方式在财政信息管理系统的有力支持下，可以对任何一项财政支出进行“多维”定位 B 政府支出按照功能分类，主要反映政府的各项职能活动，显示政府的钱的起到的社会作用 C 政府支出按照功能分类，反映的是政...
3 .宏观税率确定后，如果通过政府部门来进行税负分配，其方法包括：
A 税种选择 B 税负转嫁 C 制定不同的税率 D 税收优惠 E 税收处罚
4 .下列关于购买性支出的说法，正确的有：
A 在购买性支出中，政府从事的是等价交换活动 B 在购买性支出中，不存在交换的问题 C 购买性支出体现的是政府的非市场性再分配活动 D 购买性支出体现的是政府的市场性再分配活动 E 政府各部门的投资拨款不属于购买性支出
5 .通过财政收入政策调整宏观经济时，影响总需求的主要是：
A 税种的设置 B 发行政府债券 C 存款利率的大小 D 税率的大小 E 税款征收的期限
7 .Under what conditions can an entity capitalise borrowing costs?
A The borrowing costs are incurred for purchases of inventory items B The borrowing costs are directly attributable to the acquisition, construction, or production of a qualifying asset C The borrowing costs are directly attributable to the acquisition, construction, or production of routinely manuf...
8 .Which of the following would qualify as a borrowing cost as defined in IAS 23 Borrowing Costs?(1) Premium on redemption of preference share capital.(2) Discount on the issue of convertible debt.(3) Interest expense calculated using the effective interest rate.(4) Finance charges related to finance leases.
A 1, 2 and 3 only B 2, 3 and 4 only C 1 and 4 only D All four
9 .Borrowing costs from which category of borrowed funds may be capitalised (to the extent they are directly attributable to qualifying assets)?
A Funds borrowed specifically to construct a qualifying asset B Funds borrowed in advance of expenditure on qualifying assets C General borrowed funds used to finance a qualifying asset D All of the above
10 .Which of the following is an example of an asset that would never qualify forcapitalisation of borrowing costs under IAS 23 Borrowing Costs?
A Intangible assets B Financial assets C Manufacturing plants D Power generation facilities
