项目融资与传统的贷款相比较，具有（　）特点。

1 .出租汽车经营单位对出租车驾驶员采取单车承包或承租方式运营，出租车驾驶员从事客货营运取得的收入，按“劳务报酬所得”项目征税。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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2 .项目资本金的筹措方式有（　）。

A 发行股票 B 发行债券 C 设备融资租赁 D 吸收国外资本直接投资 E 申请国际金融组织优惠贷款

题型: 多选题 提问时间: 2021-08-23

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3 .纳税人开采或者生产不同资源税税目应税产品的，应当分别核算不同税目应税产品的销售额或者销售数量；未分别核算或者不能准确提供不同税目应税产品的销售额或者销售数量的，由税务机关核定税额。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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4 .房地产开发企业将开发的部分房地产转为企业自用或用于出租等商业用途时，如果产权未发生转移，不征收土地增值税。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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5 .与发行股票相比，企业通过发行债券筹集资金的特点包括（　）。

A 筹资成本较低 B 企业少纳所得税 C 经营灵活性降低 D 可降低企业的负债比率 E 企业原有投资者的控制权不变

题型: 多选题 提问时间: 2021-08-23

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7 .IAS 16 “Property, Plant and Equipment” defines a number of terms with the meaningspecified. For example, “the amount at which an asset is recognised after deducting anyaccumulated depreciation ...”.Which term does this define?

A Carrying amount B Depreciable amount C Recoverable amount D Residual value

题型: 单选题 提问时间: 2021-08-23

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8 .At what amount is a revalued asset included in the statement of financial position inaccordance with IAS 16?

A Fair value B Market value C Replacement value D Revalued amount

题型: 单选题 提问时间: 2021-08-23

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9 .Which of the following statements concerning the revaluation of property, plant andequipment is correct?

A If any asset is revalued all assets must be revalued B Revalued assets must be revalued annually C Revaluations must be carried out by an independent valuer D Fair value may be estimated if a market value cannot be determined

题型: 单选题 提问时间: 2021-08-23

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10 .On 1 January 2012 Amco acquired a building for $1,000,000. At 31 December 2012 managementmade the following assessments about the building as at that date:its useful life is 40 years from the date of acquisition;its residual value is expected to be $200,000;its fair value is $1,300,000.What is the carrying amount of the building at 31 December 2012 under the cost model?

A $1,000,000 B $980,000 C $975,000 D $780,000

题型: 单选题 提问时间: 2021-08-23

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