Which one of the following is the responsibility of an audit committee?
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1 .Which body provides guidance on financial reporting issues that are no specificallyaddress in IFRS?
A the International Financial Reporting Standards Foundation B the International Financial Reporting Standards Interpretations Committee C the International Accounting Standards Board D the IFRS Advisory Council
2 .税收法律关系的内容是指税收法律关系主体双方的权利和义务所共同指向的对象。（ ）
Y 对 N 错
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Y 对 N 错
4 .What is the objective of the International Accounting Standards Board?
A To harmonise International Financial Reporting Standards with national accountingstandards B To create accounting standards which meet the needs of emerging economies C To develop, in the public interest, a single set of high quality, understandable globalaccounting standards D To provide a forum ...
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Y 对 N 错
7 .The board of directors is collectively responsible for ensuring that:(1) financial statements are prepared in accordance with local GAAP;(2) adequate accounting records are kept;(3) financial statements are filed according to law.Which of these responsibilities can be delegated to the finance director?
A 1 and 2 only B 1 and 3 only C 2 and 3 only D 1, 2 and 3
8 .Regression analysis is being used to find the line of best fit (y = a + bx) from eleven pairs ofdata. The calculations have produced the following information:Σx = 440, Σy = 330, Σx2 = 17,986, Σy2 = 10,366 and Σxy = 13,467What is the value of “a” in the equation for the line of best fit (to 2 decimal places)?
A 0·63 B 0·69 C 2·33 D 5·33
9 .Which of the following is a feasible value for the correlation coefficient?
A – 2·0 B – 1·2 C 0 D + 1·2
10 .A company has recorded its total cost for different levels of activity over the last five monthsas follows:Month Activity level (units) Total cost ($)7 300 17,5008 360 19,5009 400 20,50010 320 18,50011 280 17,000The equation for total cost is being calculated using regression analysis on the above data.The equation for total cost is of the general form “y = a + bx” and the value of “b” has been calculated correctly as 29·53.What is the value of “a” (to the nearest $) in the total cost equation?
A 7,338 B 8,796 C 10,430 D 10,995
