“七大”人格维度中，情绪性是指（　）。

1 .下列有关收入确认的表述中，正确的有（　）。

A 建设经营移交方式设立的项目公司对其提供的服务收入应按建造合同要求确认 B 与商品销售分开的安装费收入应根据安装完工程度确认 C 在同一会计年度内开始并完成的劳务收入应在完成时确认 D 包括在商品售价中但可以区分...

题型: 多选题 提问时间: 2021-08-24

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2 .The following information relating to taxation appears in the records ofStapley: USD Balance on income tax account on 1 January 20X2 187,500 Income tax paid in 20X2 in full settlement for the year ended 31 December 20X1 194,300 Estimated income tax for the year ended 31 December 20X2 137,600 What is the current tax liability to be included inStapley’s statement of financial position on 31 December 20X2?

A USD194,300 B USD144,400 C USD137,600 D USD130,800

题型: 单选题 提问时间: 2021-08-24

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3 .At 1 October 20X1 DX had the following balances in respect of property,plant and equipment:USDCostUSD220,000Tax written down valueUSD82,500Statement of financial position:Carrying amountUSD132,000DX depreciates all property, plant and equipment over five years using thestraight line method and no residual value. All assets were less than five years old at1 October 20X1. No assets were purchased or sold during the year ended 30 September 20X2.The local tax regime allows tax depreciation of 50% on additions toproperty, plant and equipment in the accounting period in which they are purchased. Insubsequent accounting periods tax depreciation of 25% per year of the tax written down value isallowed. Income tax on profits is at a rate of 25%.What should be the amount for deferred tax in DX’sstatement of financial position as at 30 September 20X2 in accordance with IAS 12 IncomeTaxes?

A USD5,843 B USD6,531 C USD12,375 D USD23,375

题型: 单选题 提问时间: 2021-08-24

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4 .DF purchased its only item of plant on 1 October 20X1 for USD200,000. DF charges depreciation on a straight line basis over five years.Tax depreciation is allowed as follows:50% of additions to property, plant and equipment in the accounting period in which they are recorded;25% per year of the written down value in subsequent accounting periods except that in which the asset is disposed of;Income tax on profits is at a rate of 25%.What would be the amount for deferred tax in DF’s statement of financial position as at 30 September 20X3, in accordance with IAS 12 Income Taxes?

A USD3,750 B USD11,250 C USD18,750 D USD45,000

题型: 单选题 提问时间: 2021-08-24

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5 .标准工时制度是每周工作不超过（　）小时。

A 38 B 39 C 40 D 42

题型: 单选题 提问时间: 2021-08-24

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7 .下列情形中，成立法律关系的是（　　）。

A 甲应允乙同看演出，但迟到半小时，乙要求甲赔偿损失 B 甲对乙说：如果你考上研究生，我就嫁给你 C 甲与乙发生口角而大打出手，致乙住院治疗 D 甲应同事乙之邀前往某水库游泳，因抽筋溺水身亡

题型: 单选题 提问时间: 2021-08-24

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8 .下列关于诉讼时效中断的表述中，说法正确的是（　　）。

A 甲欠乙10万元到期未还，乙要求甲先清偿8万元。乙的行为，仅导致8万元债务诉讼时效中断 B 甲和乙对丙因共同侵权而需承担连带赔偿责任计10万元，丙要求甲承担8万元。丙的行为，导致甲和乙对丙负担的连带债务诉讼时效均中...

题型: 单选题 提问时间: 2021-08-24

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9 .下列属于无效民事行为特征的有（　　）。

A 自始无效 B 当然无效 C 绝对无效 D 全部无效

题型: 多选题 提问时间: 2021-08-24

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10 .下列关于委托与代理的表述中正确的有（　　）。

A 代理是代理人在代理权限内以被代理人名义进行活动，而委托中的受托人，既能以委托人名义活动，也能以自己的名义活动 B 代理和委托的都是民事法律行为 C 代理涉及三方当事人，委托涉及双方当事人 D 代理涉及双方当事人...

题型: 多选题 提问时间: 2021-08-24

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