企业因出售、报废、毁损等原因转入清理的固定资产净值应记入( )科目。 A.营业外支出 B.管理费用 C.待处理财产损溢 D.固定资产清理

( )是为开具信用证而存入银行信用证保证金专户的款项。

A.商业汇票

B.信用证保证金存款

C.信用卡存款

D.存出投资款

Last month an organisation's direct workers were paid $40,000 for normal working. In addition they were paid a total of $ 12,000 for overtime working. Overtime hours which were required due to a general shortage of labour were paid at time and a half.

What was the total direct labour cost for last month?

$()

Which TWO of the following statements about fixed and flexible budgets are true?

A.Comparison of a fixed budget with the actual results is useful for budgetary control purposes

B.Flexible budgets are prepared using marginal costing techniques

C.Flexible budgeting assumes that most costs are semi-variable

D.Fixed budgets are useful for monitoring fixed costs

下列关于有限合伙企业的说法错误的有(　)。

A. 可以全部由有限合伙人组成

B. 可以全部由普通合伙人组成

C. 由有限合伙人和普通合伙人组成

D. 全体合伙人均承担有限责任

下列对普通合伙企业的经营管理人员的说法正确的是(　)。

A. 合伙企业的管理人员只能是合伙人

B. 除合伙协议约定外，全体合伙人一致同意可以聘任合伙人以外的人员担任经营管理人员

C. 被聘任的经营管理人员具有合伙人的资格

D. 非合伙人的管理人对合伙企业的债务承担无限连带责任

合伙企业的成立日期是(　)。

A. 合伙人缴纳出资时

B. 合伙协议订立时

C. 合伙人就成立合伙企业达成一致意见时

D. 合伙企业的营业执照签发日期

Last month an organisation's direct workers were paid $40,000 for normal working. In addition they were paid a total of $ 12,000 for overtime working. Overtime hours which were required due to a general shortage of labour were paid at time and a half.

What was the total direct labour cost for last month?

$()

Which TWO of the following statements about fixed and flexible budgets are true?

A.Comparison of a fixed budget with the actual results is useful for budgetary control purposes

B.Flexible budgets are prepared using marginal costing techniques

C.Flexible budgeting assumes that most costs are semi-variable

D.Fixed budgets are useful for monitoring fixed costs

在投资收益不确定的情况下，按估计的各种可能收益水平及其发生概率计算的加权平均数是( )。(2005年)

A. 实际投资收益率

B. 预期投资收益率

C. 必要投资收益率

D. 无风险收益率

企业进行多元化投资，其目的之一是( )。(2009年)

A. 追求风险

B. 消除风险

C. 减少风险

D. 接受风险