下列哪种不属于非涉税鉴证服务遵循的原则()。 A . 合法原则 B . 合理原则 C . 重要性原则 D . 责任原则

下列不属于税务师的服务范围的是( )。

A. 代办税务登记

B. 办理增值税一般纳税人资格认定申请

C. 利用主机共享服务系统为增值税小规模纳税人代开增值税专用发票

D. 提供土地增值税清算的鉴证服务

Kolb provides a useful descriptive model of adult learning.

Which of the following is the correct sequence of the four stages of the learning cycle?

A Active experimentation, observation and reflection, abstract conceptualisation, concrete experience

B Concrete experience, abstract conceptualisation, active experimentation, observation and reflection

C Abstract conceptualisation, observation and reflection, active experimentation, concrete experience

D Concrete experience, observation and reflection, abstract conceptualisation, active experimentation

Which of the following is a feature of a structured decision?

A There is a formal process for decision-making

B The decision variables are very complex

C The information needed for decision-making is unpredictable

D The manager's experience and intuition play a large part in making the decision

A medium sized manufacturing firm produces a number of reports, for example, production and materials reports, marketing reports, personnel reports and financial reports.

Which two of the following would you expect to see in a production and materials report?

1 Transport costs

2 Wastage rates

3 Labour utilisation figures

4 Sales analyses

A 1 and 2

B 2 and 3

C 2 and 4

D 3 and 4

 Which two of the following are advantages of computerised accounting packages over manual systems?

1 They make it easier to see where a mistake has been made

2 They can be used by non-specialists

3 They provide more consistent processing than manual systems

4 They are less expensive to implement

A 1 and 2

B 1 and 4

C 3 and 4

D 2 and 3

根据MM理论，当企业负债的比例提高时，下列说法正确的是( )。(第九章)

A.权益资本成本上升

B.加权平均资本成本上升

C.加权平均资本成本不变

D.债务资本成本上升

某企业目前没有负债，股权资本成本为12%。该企业打算优化资本结构，目标资本结构是负债/权益为1:4，预计债务税前成本为8%，股权资本成本为13%，该企业年实体现金流量为120万元，并且可以永续，所得税税率为25%。假设资本市场是完善的，则该企业改变资本结构后利息抵税的价值是( )万元。(第九章)

A.34.48

B.66.67

C.0

D.21.28

关于资本结构各理论中有负债企业价值的计算，下列式子不正确的是( )。(第九章)

A.无税MM理论中，有负债企业价值=无负债企业价值

B.有税MM理论中，有负债企业价值=无负债企业价值+利息抵税价值

C.权衡理论中，有负债企业价值=无负债企业价值+利息抵税价值-财务困境成本的现值

D.代理理论中，有负债企业价值=无负债企业价值+利息抵税价值-财务困境成本的现值-债务代理成本的现值

发行一般公司债券时发生的发行费用应记入( )科目。(第九章 负债)

A.管理费用

B.销售费用

C.财务费用

D.应付债券

某股份有限公司现有净资产5000万元。该公司于2×17年1月发行一年期公司债券500万元。2×17年11月，该公司又发行三年期公司债券600万元。2×18年7月，该公司拟再次发行公司债券。根据证券法律制度的规定，该公司此次发行公司债券的最高限额为(　　)万元。(第七章 证券法律制度)

A.2000

B.1500

C.1400

D.900