下列税收文件属于税收法规的是( )。 A.《中华人民共和国企业所得税法》 B.《中华人民共和国税收征收管理法》 C.《税务部门规章制定实施办法》 D.《中华人民共和国增值税暂行条例》

关于商誉减值，下列说法不正确的是(　)。

A. 商誉应当结合与其相关的资产组或者资产组组合进行减值测试

B. 因企业合并形成的商誉的账面价值，应当自减值测试日起按照合理的方法分摊至相关的资产组

C. 与商誉相关的资产组或者资产组组合存在减值迹象的，应当首先对不包含商誉的资产组或者资产组组合进行减值测试

D. 与商誉相关的资产组或者资产组组合的可收回金额低于其账面价值确认减值损失的，减值损失金额应当首先抵减分摊至资产组或者资产组组合中的商誉的账面价值

甲公司是由A设备、B设备、C设备组成的一条生产线，专门用于生产产品S。2016年末市场上出现了产品S的替代产品，产品S市价下跌，销量下降，出现减值迹象。2016年12月31日，甲公司对有关资产进行减值测试。有关资产组资料如下：(1)该资产组的账面价值为1 000万元，其中A设备、B设备、C设备的账面价值分别为500万元、300万元、200万元。(2)资产组的未来现金流量现值为800万元，资产组的公允价值为708万元，如将其处置，预计将发生相关费用8万元。(3)设备A的公允价值为418万元，如将其处置，预计将发生相关费用8万元，无法独立确定其未来现金流量现值;设备B和设备C的公允价值减去处置费用后的净额以及预计未来现金流量的现值均无法确定。下列有关2016年计提减值准备的表述，正确的有(　)。

A. 资产组计提的减值准备为200万元

B. A设备应分摊的减值损失为100万元

C. B设备应分摊的减值损失为66万元

D. C设备应分摊的减值损失为44万元

甲制造企业有A车间、B车间、C车间和D销售门市部，A车间专门生产零件，B 车间专门生产部件，该零部件不存在活跃市场，A 车间、B 车间生产完成后由C 车间负责组装产品，再由独立核算的D门市部负责销售。D门市部除销售该产品外，还负责销售其他产品。甲企业正确的资产组划分为(　)。

A. A 车间、B 车间、C 车间和D门市部认定为一个资产组

B. A 车间、B 车间认定为一个资产组，C 车间和D门市部认定为一个资产组

C. A 车间、B 车间认定为一个资产组，C 车间认定为一个资产组，D门市部认定为一个资产组

D. A 车间、B 车间、C 车间认定为一个资产组，D门市部认定为一个资产组

Which of the following about mission statements are true?

(1) They are stated in a standard format

(2) They play an important role in the planning process

(3) They help ensure consistency in decision making

A.2and3only

B.1,2and3

C.1 only

D.2 only

Which of the following statements about standard costing are true?

(1) A standard cost is a predetermined estimated unit cost

(2) A standard cost can be used as a control device to help improve performance

(3) A standard cost card shows the unit cost details only of each product

A.1,2and3

B.1and2only

C.2and3only

D.1 and 3 only

A time series model of sales volume has the following trend and additive seasonal variation:Trend:

Y=5,000+4,000X

where Y = quarterly sales volume in units,

X = the quarter number (where the first quarter of 20X1 = quarter 17, the second quarter of 20X1 = quarter 18, etc)

What would be the time series forecast of sales units for the third quarter of 20X2?

A.79,500

B.95,500

C.97,000

D.98, 500

根据增值税优惠政策，下列表述正确的有( )。

A.对除国有粮食购销企业以外的其他粮食企业经营粮食照常征收增值税

B.宠物饲料不属于免征增值税的饲料

C.自2013年9月1日起，精料补充料免征增值税

D.政府储备食用植物油的销售继续免征增值税

E.对粮食部门经营的退耕还林还草补助粮，凡符合国家规定标准的，比照“救灾救济粮”免征增值税

The following statements refer to documents used in the material procurement procedures of XYZ Co. Is each of these statements true or false?

True OR False

A purchase requisition is prepared in the purchasing department of XYZ Co and then sent to the supplier

A goods received note is prepared by the supplier and sent with the material to XYZ Co

Which accounts should be debited and credited to form the correct journal entry to record the direct labour costs charged to production?

Which TWO of the following are true of imposed budgeting?

A.It is most effective in large organisations

B.It reduces deliberate overestimation of costs and underestimation of revenues in a budget

C.It increases operational managers' commitment to organisational objectives

D.Top management prepare a budget with lttle or no input from operating staff