某果汁加工厂为增值税一般纳税人，2018年9月，用上月外购的一批免税农产品生产的果汁因管理不善全部毁损，该批果汁账面成本为37700元，已知该批果汁外购比例为60%，外购库存的一批包装物因发生自然灾害全部毁损，账面成本32000元，农产品和包装物的进项税额均已抵扣，该加工厂2018年9月应转出进项税额( )元。 A.2940.6 B.3084.55 C.8380.6 D.8820.0

甲服装厂为增值税一般纳税人，2019年9月销售给乙企业300套服装，不含税价格为700元/套。由于乙企业购买数量较多，甲服装厂给予乙企业7折的优惠，并按原价开具了增值税专用发票，折扣额在同一张发票的“备注”栏注明。甲服装厂当月的销项税额为( )元。

A.27300

B.35700

C.36890

D.47600

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

Fran and Gram registered a private limited company, Ire Ltd, in January 2009, with each of them becoming a director of the company.

Although the company did manage to make a small profit in its first year of trading, it was never a great success and in its second year of trading it made a loss of £10,000.

At that time Fran said he thought the company should cease trading and be liquidated. Gram, however, was insistent that the company would be profitable in the long term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the company, although retaining his position as a company director.

In the course of the next three years Gram falsified Ire Ltd's accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that he could no longer hide the company's debts and that it would have to go into insolvent liquidation, with debts of £100,000.

Required

(a) State whether criminal or civil action, or both, can be taken in relation to fraudulent trading and wrongful trading

(b) Explain whether Fran or Gram will be liable for either of the following:

(i) Fraudulent trading under s213 Insolvency Act 1986

(ii) Wrongful trading under s214 Insolvency Act 1986

某公司拟购置一处房产，付款条件：从第7年开始，每年初支付10万元，连续支付10次，共100万元。假设该公司的资本成本率为10%，则相当于该公司现在一次付款的金额为( )万元。

A.10×[(P/A，10%，15)-(P/A，10%，5)]

B.10×(P/A，10%，10)×(P/F，10%，5)

C.10×[(P/A，10%，16)-(P/A，10%，6)]

D.10×[(P/A，10%，15)-(P/A，10%，6)]

下列属于酌量性固定成本的有( )。

A.新产品研究开发费用

B.广告宣传费用

C.直接材料和直接人工

D.职工培训费

下列说法正确的有( )。

A.无风险收益率=资金的时间价值+通货膨胀补偿率

B.必要收益率=无风险收益率+风险收益率

C.必要收益率=资金的时间价值+通货膨胀补偿率+风险收益率

D.必要收益率=资金的时间价值+通货膨胀补偿率

下列各项中，属于风险矩阵特点的有( )。

A.为企业确定各项风险重要性等级提供了可视化的工具

B.需要对风险发生可能性做出主观判断，可能影响使用的准确性

C.可以将列示的个别风险重要性等级通过数学运算得到总体风险的重要性等级

D.无法将列示的个别风险重要性等级通过数学运算得到总体风险的重要性等级

下列各项中，属于委托代理终止的法定情形的有( )。

A.代理事务完成

B.被代理人取消委托

C.被代理人恢复民事行为能力

D.代理人死亡

年仅10周岁的妞妞背着父母用压岁钱买了一部手机。下列说法正确的有( )。

A.妞妞是无民事行为能力人

B.妞妞买手机的行为无效

C.如果妞妞的父母表示同意，该行为有效

D.如果妞妞在父母的带领下购买手机，行为有效

根据票据法律制度的规定，下列有关票据签章效力的表述中，正确的有( )。

A.出票人在票据上签章不符合规定的，票据无效

B.承兑人在票据上签章不符合规定的，票据无效

C.保证人在票据上签章不符合规定的，其签章无效，但不影响其他符合规定签章的效力

D.背书人在票据上签章不符合规定的，其签章无效，但不影响其前手符合规定签章的效力