Question： Which of the following corporate policies is not required by UK Corporate Governance Code? A.A board where there is a balance of power between the Chairman and the Chief Executive such that no one person has unfettered powers of decision.

The Contracts (Rights of Third Parties) Act 1999 sets out the circumstances where a third party has a right to enforce rights they may have under a contract.

Which of the following statements concerning the Contracts (Rights of Third Parties) Act 1999 is correct?

A The third party need not be expressly identified in the contract

B The third party need not be in existence when the contract was formed

C The Act confers rights to third parties under a company's constitution

D The Act confers rights to third parties under employment contracts

The Contracts (Rights of Third Parties) Act 1999 sets out the circumstances where a third party has a right to enforce rights they may have under a contract.

Which of the following statements concerning the Contracts (Rights of Third Parties) Act 1999 is correct?

A The third party need not be expressly identified in the contract

B The third party need not be in existence when the contract was formed

C The Act confers rights to third parties under a company's constitution

D The Act confers rights to third parties under employment contracts

Which TWO of the following are methods that a promoter can use to avoid liability on pre-incorporation contracts?

(1) Signing the pre-incorporation contract 'on behalf of the company'

(2) Executing the pre-incorporation contract as a deed

(3) Buying an 'off-the-shelf' company

(4) Novating the contract

A 1 and 2

B 1 and 3

C 2 and 3

D 3 and 4

To register a company, a number of documents must be submitted to the Registrar of Companies. Which of the following is NOT a document that needs to be sent to the Registrar to register a company?

A Articles of association

B Memorandum of association

C Statement of compliance

D Statement of proposed officers

The role of which of the following parties is to form a company?

A Subscriber

B Member

C Director

D Promoter

某电视机生产企业为增值税一般纳税人，2019年8月该企业外购电脑100台作为“十一”福利发放给生产工人，每台不含税价格为3000元，企业以银行存款支付了购买价款和增值税税款，取得了增值税专用发票;另外将自产的100台电视机也作为“十一”福利发放给生产工人，已知电视机每台生产成本为2000元，同类货物不含税市场价每台3500元。下列关于上述业务的账务处理中，正确的有()。

A.购买电脑时，应作分录为：

借：库存商品　339000

贷：银行存款　339000

B.购买电脑时，应作分录为：

借：库存商品　300000

应交税费——应交增值税(进项税额) 39000

贷：银行存款　339000

C.实际发放电脑时，应作分录为：

借：应付职工薪酬——非货币性福利　339000

贷：主营业务收入　300000

应交税费——应交增值税(销项税额)　39000

D.实际发放电脑时，应作分录为：

借：应付职工薪酬——非货币性福利　339000

贷：库存商品　339000

E.实际发放电视机时，应作分录为：

借：应付职工薪酬——非货币性福利　395500

贷：主营业务收入　350000

应交税费——应交增值税(销项税额) 45500

借：主营业务成本　200000

贷：库存商品　200000

某生产企业(具有出口经营权)为增值税一般纳税人，2019年4月外购原材料取得的增值税专用发票上注明价款600万元、增值税78万元，当月内销货物取得不含税销售额300万元，出口自产货物取得收入折合人民币为500万元。已知，该企业适用增值税税率为13%，出口退税率为10%。关于该业务的会计处理，下列正确的有()。

A.借：主营业务成本　150000

贷：应交税费——应交增值税(进项税额转出)150000

B.借：主营业务成本　150000

贷：应交税费——应交增值税(出口退税)150000

C.借：应收出口退税款(增值税)　500000

贷：应交税费——应交增值税(出口退税)500000

D.借：应交税费——未交增值税240000

贷：应交税费——应交增值税(转出多交增值税)　240000

E.借：应收出口退税款(增值税)　240000

应交税费——应交增值税(出口抵减内销产品应纳税额)

260000

贷：应交税费——应交增值税(出口退税)500000

行政处罚决定程序包括(　)。

A.一般程序

B.简易程序

C.特别程序

D.听证程序

E.核准程序

行政处罚法定原则的内容包括(　)。

A.设定权法定

B.依据法定

C.主体法定

D.程序法定

E.内容法定

下列关于委托组织行使行政处罚权的说法中，正确的有(　)。

A.地方政府可以根据政府的工作纪要作出委托

B.受委托组织应在委托范围内实施行政处罚

C.受委托的组织以委托机关的名义实施行政处罚

D.受委托的组织可以再委托其他组织或个人实施行政处罚

E.委托行政机关对受委托的组织实施行政处罚的行为应当负责监督