下列关于全面预算的说法中，错误的是(　)。第三章.财务预测和财务预算 A. 财务预算综合性最强，是全面预算的核心内容 B. 现金预算是财务预算的核心内容 C. 全面预算通常包括现金预算、生产预算、资本支出预算和财务预算 D. 财务预算主要包括现金预算、预计利润表、预计资产负债表和预计现金流量表

已知销售量的敏感系数为2，为了确保下年度企业不亏损，销售量下降的最大幅度为(　　)。第三章.财务预测和财务预算

A. 50%

B. 100%

C. 25%

D. 40%

Adam, who operates an accountancy practice, charges £1,000 per year for producing business accounts for tax purposes. Unfortunately he has had some difficulty in recovering his fees from two clients as follows.

Bob, a car mechanic, told Adam that he could only raise cash to pay half of his fees but that he would service Adam's car for the coming year. Adam reluctantly agreed to this proposal.

Dawn, a not very successful musician, also told Adam that she could only pay half the money she owed him as she needed to use the other half to finance her new recording. Once again Adam agreed to accept the half payment. Dawn's recording subsequently became a major hit and she made £100,000 profit from it.

Adam himself is now in financial difficulty and needs cash to pay his own tax bill.

Required

(a) Explain whether Adam can require Bob to pay his fees in full

(b) Explain the effect of promissory estoppel on Dawn's payment to Adam

(c) Explain how Adam may be able to obtain full payment from Dawn

Jas has been continuously employed for six years. Which of the following states the minimum period of notice she is entitled to?

A. One month

B. Six weeks

C. Three months

票据的功能包括( )。

A.支付功能

B.汇兑功能

C.信用功能

D.结算功能

以下属于支票绝对记载事项的有( )。

A.收款人姓名

B.付款人姓名

C.出票日期

D.金额

下列各项中，属于接受风险的对策的有( )。

A.应收账款计提坏账准备

B.向专业性保险公司投保

C.存货计提跌价准备

D.新产品在试制阶段发现诸多问题而果断放弃

递延年金的特点有( )。

A.最初若干期没有收付款项

B.最后若干期没有收付款项

C.其终值计算与普通年金相同

D.其现值计算与普通年金相同

某公司向银行借入12000元，借款期为3年，每年的还本付息额为4600元，则借款利率为( )。

A.大于8%

B.小于8%

C.大于7%

D.小于6%

张某和李某签订房屋买卖合同，但约定，如果2013年12月31日，张某在异地的公司成功设立，张某将房屋卖与李某，价款230万元，一次性付清。合同签订后，李某后悔，遂通过各种途径阻挠张某公司的设立。最终2013年12月31日，张某的公司未能设立。根据民法总则的相关规定，下列表述正确的是( )。

A.该合同为附期限的合同

B.该合同为附条件的合同

C.合同生效，因为李某恶意阻止条件成就，视为条件已成就

D.该合同无效

在家电连锁不断扩展销售网络的过程中，制造企业在和零售连锁的交易中处于劣势，为了能够在大型零售卖场中销售自己的产品，制造企业不得不付出高额的通道费用。强大公司作为家电制造企业之一，也同样面临这一问题，负担着高额的家电连锁通道费用。为此，强大公司通过建设自己品牌的零售专卖店，向家电零售业务发展，并减轻对零售连锁的依赖。强大公司采用的企业战略类型是(　)。(第三章.战略选择)

A. 前向一体化战略

B. 后向一体化战略

C. 差异化战略

D. 市场营销战略