下列法律事实中,属于法律事件的是( )。
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1 .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
2 .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
3 .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
4 .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
5 .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 and the depreciationcharge for the year to 31 December under the revaluation model?
A Carrying amount: $1,300,000 Depreciation charge: $Nil B Carrying amount: $1,300,000 Depreciation charge: $20,000 C Carrying amount: $1,272,500 Depreciation charge: $27,500 D Carrying amount: $1,267,500 Depreciation charge: $32,500
7 .根据民事法律制度的规定,对始终不知道自己权利受侵害的当事人,其最长诉讼时效期间是( )。
A 1年 B 2年 C 10年 D 20年
8 .下列有关行政复议的表述中,不符合规定的是( )。
A 不服行政机关对民事纠纷作出的调解,不能申请行政复议 B 不服行政机关作出的行政处分,不能申请行政复议 C 行政复议决定书自作出之日起发生法律效力 D 申请行政复议,可以书面申请,也可以口头申请
9 .下列情形中,劳动者可以与用人单位订立劳动合同的是( )。
A 16虚岁的甲某与某酒店签订的劳动合同 B 15周岁的乙某与某建筑公司签订的劳动合同 C 14周岁的丙某与某文艺团签订的劳动合同 D 15周岁的丁某与某保安公司签订的劳动合同
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A 张某可以提前3日以口头或书面形式通知企业解除合同 B 张某应当提前30日以书面形式通知企业解除合同 C 张某可以随时通知企业解除合同 D 张某在试用期内不得解除合同
