下列各项中,不属于《非货币性资产交换》准则核算范围的有( )。
A.以发行股票方式取得的非货币性资产
B.债务重组中取得的非货币性资产
C.付出自己拥有的非货币性资产换取一项非货币性资产
D.政府无偿提供给企业非货币性资产
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
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