Which of the following statements correctly describes the principal purpose of the external audit of a company within the UK? A To assist management in the preparation of the company's periodic financial statements B To examine and express an

 Which of the following is a benefit of decentralisation?

A Decisions are made at one place in the organisation

B Reductions in bureaucracy

C Better crisis management

D Improves the motivation of junior managers

When analysing the current situation in a business, a consultant will review the general environment surrounding it. Which of the following would not be included in this analysis?

A New legislation coming into effect in six months' time

B Activities of overseas competitors

C Interest rates

D Independence of the non-executive directors

Many organisations are described as bureaucratic. When the team, was first coined, bureaucracy was

regarded as being highly efficient and there are still cases where a bureaucratic approach is appropriate. However, bureaucracy has some undesirable features. Can you identify three from the list below?

(i) It relies on the expertise of its members – not through standardised skills but by the importance

of the mix of skills

(ii) Committees and reports slow down the decision-making process

(iii) Innovation is difficult

(iv) Over-prescriptive rules produce a simplistic approach to problems

A (i), (ii) and (iii)

B (i), (iii) and (iv)

C (ii), (iii) and (iv)

D (i), (ii) and (iv)

Which of the following parties has the main responsibility for good corporate governance?

A The board of directors

B The audit committee

C The non-executive directors

某企业以购买股份的形式并购另一家企业时，企业价值评估的对象是( )。(第八章)

A.实体价值

B.股权价值

C.净债务价值

D.清算价值

甲公司2015年营业收入为10000万元，2015年年底净负债及股东权益总计为5000万元(其中股东权益4400万元)，预计2016年销售增长率为8%，税后经营净利率为10%，净经营资产周转率保持与2015年一致，净负债的税后利息率为4%，净负债利息按上年年末净负债余额和净负债税后利息率计算。下列有关2016年的各项预计结果中，错误的是( )。(第八章)

A.净经营资产净投资为400万元

B.税后经营净利润为1080万元

C.实体现金流量为680万元

D.净利润为1000万元

甲公司未弥补的亏损达实收股本总额的1/3，准备召开临时股东大会，李某为甲公司的董事长，下列关于召开临时股东大会以及决议.通知事项的说法中，正确的是( )。(第六章 公司法律制度)

A.召开临时股东大会，应当于会议召开20日以前通知各股东

B.临时股东大会会议由董事长李某负责召集

C.临时股东大会不得对通知中未列明的事项作出决议

D.临时股东大会会议由总经理负责主持

下列股东大会的事项中，适用于累积投票制的是( )。(第六章 公司法律制度)

A.修改公司章程

B.选举董事监事

C.确定分红方案

D.减少注册资本

某集成电路设计企业2018年发放正式工工资230万元，季节工工资20万元，临时工工资10元，实发的职工培训费为5万元，其他职工教育费用20万元，企业所得税前可扣除的职工教育经费总额是( )万元。

A.6.5

B.30

C.25

D.20.8