甲公司与乙公司进行非货币性资产交换，具有商业实质且公允价值能够可靠地计量，交换前后均作为存货核算。以下影响甲公司换入存货入账价值的项目有( )。 A.乙公司支付的补价 B.乙公司换出存货的账面价值 C.甲公司换出存货的公允价值 D.甲公司换出存货的账面价值

非货币性资产交换以公允价值计量应满足的条件有( )。

A.非货币性资产交换具有商业实质

B.非货币性资产交换不具有商业实质

C.换入资产或换出资产的公允价值能够可靠地计量

D.换入资产和换出资产的公允价值均能够可靠地计量

下列行政责任形式中，属于行政处罚的是( )

A.降级

B.记大过

C.撤职

D.没收违法所得

根据《仲裁法》的规定，下列关于仲裁委员会的表述中，不正确的是( )。

A.仲裁委员会是司法机关

B.仲裁委员会不按行政区层层设立

C.仲裁委员会独立于行政机关

D.仲裁委员会之间没有隶属关系

 Which of Handy's 'gods' is associated with 'power culture'?

A Zeus

B Apollo

C Athena

D Dionysus

Which one of the following would be identified as a problem with the role of non-executive director?

A External stakeholder security

B Time available to devote to the role

C Objective viewpoint

The following, with one exception, are 'building blocks' for team building. Which one is the 'blockage'?

A Diverse mix of personalities

B Members do not challenge or criticise

C Regular reviews of performance

Referring to the above diagram of an appraisal system, identify which of the following labels correctly

fills each of the missing labels A, B and C.

Labels:

1 Assessment interview

2 Follow up action

3 Criteria for assessment

A A1, B2, C3

B A2, B3, C1

C A3, B1, C2

D A1, B3, C2

Comfy Dentiality, a large dental practice, is concerned with the security of its patient records. The manager amends the disciplinary rules of the practice, so that unauthorised disclosure of data by personnel can be made grounds for dismissal. What type of approach to data security does this reflect?

A Correction

B Detection

C Threat avoidance

D Deterrence

In which one of the following areas is economic growth most clearly beneficial, as an objective of macro economic policy?

A Employment

B Public services

C Environment

下列关于个人所得税适用税目的表述中，正确的有(　　)。

A.个人独资企业对外投资分回的股息、红利所得，应计入企业的收入，按照“经营所得”项目计征个人所得税

B.个人独资企业投资者以企业资金为本人购买汽车，应按照“经营所得”项目计征个人所得税

C.合伙企业的个人投资者以企业资金为家庭成员购买住房，应按照“经营所得”项目计征个人所得税

D.个人对企事业单位承包、承租经营后，工商登记改变为个体工商户的，取得的生产、经营所得，应按照“经营所得”项目征收个人所得税

E.个人对企事业单位承包、承租经营后，工商登记仍为企业的，承包、承租人对企业经营成果不拥有所有权，仅按合同规定取得一定所得的，应按“经营所得”项目征收个人所得税