关于上市公司收购，下列表述正确的有（ ）。
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1 .A tax preparer can recommend a tax return position according to the Statements on Standards for Tax Services No. 1:
A If the tax authority has no written standards and the tax preparer has a good-faith belief that the position has a realistic possibility of being sustained if challenged. B If the tax position complies with the standards imposed by the applicable tax authority. C All of the above. D If the tax aut...
2 .Under the Statements on Standards for Tax Services, what is a CPA’s responsibility for verifying information furnished by the taxpayer or third parties?
A A CPA should not refer to the taxpayer's previous tax returns unless the returns report transactions that affect the current tax period. B A CPA may, in good faith, rely on information furnished by the taxpayer or by third parties without verification. C A CPA need not make additional inquiries if...
3 .A taxpayer wants to take a position on a tax return that the CPA determines is frivolous. However, the CPA and the taxpayer determine that the possibility of the return being selected for audit is remote and that even if the return is selected for audit the issue most likely will not be raised. According to the AICPA Statements on Standards for Tax Services, under these circumstances the CPA
A Can sign or prepare the return with this position if the taxpayer signs a tax preparer waiver of liability. B Can sign or prepare the return with this position because there is a realistic possibility that the position will not be challenged. C Can sign or prepare the return with this position as ...
4 .某上市公司发生的下列事项中，应当提交临时报告并予公告的是（ ）。
A 与其他公司合并 B 持有公司3%以上股份的股东与收购人达成收购协议 C 与关联公司进行交易 D 财务负责人被撤职
5 .《商业银行法》规定，设立城市商业银行的注册资本最低限额为（ ）。
A 10亿元人民币 B 5亿元人民币 C 1亿元人民币 D 5000万元人民币
7 .上市公司发生可能对上市公司股票价格产生影响的重大事件，投资者尚未得知时，应当立即报送临时报告。所谓的重大事件有（ ）。
A 主要或者全部业务陷入停顿 B 公司订立重要合同，可能对公司的资产 C 公司发生未能清偿到期重大债务的违约情况 D 对外提供重大担保
8 .票据变造，变造的内容是票据上所记载的除签章以外的事项。（ ）
Y 对 N 错
9 .收购人在被收购公司中拥有权益的股份在同一实际控制人控制的不同主体之间进行转让的，仍受12个月的限制。（ ）
Y 对 N 错
10 .根据合伙企业法规定，有限合伙人不能执行的事务是（ ）。
A 依法为本企业提供担保 B 对企业的经营管理提出建议 C 对外代表合伙企业签订借款合同 D 参与选择承办有限合伙企业审计业务的会计师事务所
