下列关于行政单位的资产特征的说法中,正确的是( )。
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1 .Which term is applied to management’s ability to monitor and supervise expenditure inorder to ensure that organizational objectives are achieved?
A Cost control B Cost reduction C Cost allocation D Cost absorption
2 .行政单位拟将占有、使用的国有资产对外出租、出借的,必须事先上报( )审核批准。
A 同级财政部门 B 上级财政部门 C 本级政府 D 同级税务部门
3 .事业单位出售、出让、转让、变卖资产数量较多或者价值较高的,应当通过( )方式公开处置。
A 内部转让 B 拍卖 C 无偿划转 D 协议转让
4 .行政单位国有资产的表现形式为( )。
A 固定资产 B 流动资产 C 无形资产 D 对外投资
5 .下列关于经营性国有资产和资源性国有资产特征的说法中,正确的是( )。
A 经营性国有资产具有效益性 B 经营性国有资产具有品种的稀缺性 C 资源性国有资产具有分布的失衡性 D 资源性国有资产具有数量的有限性
7 .我国现行行政单位国有资产管理方式包括( )。
A 财政部门内部职能机构具体进行管理 B 委托主管部门分管部分工作 C 委托专门运营机构进行具体管理 D 委托个人进行管理
8 .行政单位国有资产,是指由各级行政单位占有、使用的,依法确认为国家所有,能以货币计量的各种经济资源的总称。( )
Y 对 N 错
9 .Which of the following statements is correct concerning inventory records for amanufacturing company?
A Inventory records must be kept showing all receipts and issues B It is possible that a full physical count may not be required at any time C All inventory must be physically counted at the end of the financial year D Stock-checking is not required where continuous inventory records are kept
10 .After the profit and loss of Santa had been prepared, some inventory was found at the back ofthe warehouse which had been excluded from the physical count. The inventory had a valueof $100.How does the necessary adjustment affect gross profit and assets?
A Gross profit: Increase Assets: Decrease B Gross profit: Decrease Assets: Decrease C Gross profit: Increase Assets: Increase D Gross profit: Decrease Assets: Increase
