2013年11月9日恒大问鼎亚冠，恒大公司借机推出了一款新产品——恒大冰泉，该产品市场需求高增长但目前其市场占有率还比较低。该产品属于波士顿矩阵中的(　　)。(第二章.战略分析) A. 明星产品 B. 现金牛产品 C. 问题产品 D. 瘦狗产品

下列关于各种系数关系的表述中，不正确的是(　)。(第三章.价值评估基础)

A. 单利终值系数和单利现值系数互为倒数关系

B. 复利终值系数和复利现值系数互为倒数关系

C. 普通年金终值系数和偿债基金系数互为倒数关系

D. 普通年金现值系数和普通年金终值系数互为倒数关系

甲公司向银行贷款，并以其对乙公司应收的款项用于质押。根据《物权法》的规定，该质权设立的时间是(　)。(第三章.物权法律制度)

A. 借款合同签订之日

B. 通知乙公司之日

C. 质押合同签订之日

D. 信贷征信机构办理出质登记之日

下列会计行为中，符合会计信息及时性要求的是(　)。(第一章.总论)

A. 在资产负债表日后期间发生的调整事项，需要对当期报表进行调整

B. 将固定资产的折旧方法由年数总和法改为双倍余额递减法

C. 融资租入固定资产按照企业自有资产核算

D. 年末对于很可能流出企业的未决诉讼赔偿，确认预计负债

下列各项中，不属于企业收入要素范畴的是(　)。(第一章.总论)

A. 销售商品收入

B. 提供劳务取得的收入

C. 出租固定资产取得的收入

D. 出售无形资产取得的收益

下列各项中可以引起资产和所有者权益同时发生变化的是(　)。(第一章.总论)

A. 用税前利润弥补亏损

B. 权益法下年末确认被投资企业当年实现的盈利

C. 资本公积转增资本

D. 将一项房产用于抵押贷款

Which of the following is the consequence when a patient signs a medical consent form before an operation?

A The patient gives up any right of action for any injury suffered

B Any action for any injury suffered during the operation is limited to negligence

C The level of any potential payment for any injury suffered is reduced

Tan writes to Yun stating that he will sell his car to him for £10,000. At the same time, Yun writes to Tan stating that he will buy his car for £10,000. Which of the following statements applies to this situation?

A There is a binding agreement due to the postal rule

B There is a collateral contract

C There is neither an agreement nor a contract

Which of the following statements about contracts of employment is true?

A They can be made either orally or in writing

B They must be made in writing

C They must be evidenced in writing

In relation to a debenture, which of the following is not true?

A It may be issued at a discount

B Interest on it may be paid from capital

C It is paid after preference shares

D It is freely transferable

In what circumstance is the Court of Appeal able to create precedents binding on itself?

A. Only the Criminal division of the Court of Appeal binds itself.

B. The Court of Appeal only binds itself when the Master of the Rolls hears the case.

C. The Court of Appeal never binds itself.

D. The Court of Appeal always binds itself.