采用权益法核算时，下列各项业务发生时，会引起投资企业“资本公积——其他资本公积”发生增减变动的有( )。(第七章 长期股权投资与合营安排) A.被投资单位接受其他股东的资本性投入 B.被投资企业以股本溢价转增股本 C.以权益结算的股份支付在等待期内确认的资本公积 D.其他股东对被投资单位增资导致投资方持股比例变化，但仍采用权益法核算

下列有关长期股权投资的表述中正确的有( )。(第七章 长期股权投资与合营安排)

A.原作为以公允价值计量且其变动计入当期损益的金融资产核算，因追加投资形成非同一控制企业合并的，应当按照原持有的股权投资公允价值加上新增投资成本之和，作为改按成本法核算的初始投资成本

B.多次交易形成非同一控制下的企业合并，购买日之前持有的股权投资因采用权益法核算而确认的其他综合收益，应当在处置该项投资时采用与被投资单位直接处置相关资产或负债相同的基础进行会计处理

C.投资企业因追加投资等原因能够对被投资单位施加重大影响的，应按原持有的股权投资的公允价值加上新增投资成本之和，作为改按权益法核算的初始投资成本

D.投资企业因处置部分股权投资丧失了对被投资单位的重大影响的，原股权投资因采用权益法核算而确认的资本公积(其他资本公积)，应当在终止采用权益法核算时全部转入当期损益

根据公司法律制度的规定，有限责任公司发生的下列事项中，不属于公司股东可以依法请求人民法院予以撤销的有( )。(第六章 公司法律制度)

A.股东会的决议内容违反法律的

B.股东会的决议内容违反公司章程的

C.股东会的会议召集程序违反法律的

D.股东会的会议表决方式违反公司章程的

甲、乙、丙、丁四人成立一个有限合伙企业，甲、乙是有限合伙人，丙、丁是普通合伙人，根据《合伙企业法》的相关规定，他们的下列行为中合法的有( )。

A.甲绝对不得同本企业进行交易

B.在合伙协议没有特殊约定的情况下，乙可以经营与本企业相竞争的业务

C.丙不得自营或者同他人合作经营与本合伙企业相竞争的业务，合伙协议另有约定或者经全体合伙人一致同意除外

D.丁不得从事损害本企业利益的活动

注册会计师甲、乙、丙共同出资设立一合伙制会计师事务所。甲、乙在某次审计业务中，因出具虚假审计报告造成会计师事务所债务80万元。对该笔债务，甲、乙应承担无限连带责任，丙应以其在会计师事务所中的财产份额为限承担责任。( )

下列事项中，有助于提高企业短期偿债能力的是(　)。

A. 利用短期借款增加对流动资产的投资

B. 为扩大营业面积，与租赁公司签订一项新的长期房屋租赁合同

C. 补充长期资本，使长期资本的增加量超过长期资产的增加量

D. 提高流动负债中的无息负债比率

甲公司现有流动资产500万，流动负债300万，长期负债600万，那么流动负债“穿透”流动资产的“缓冲垫”为(　)万元。

A. 300

B. 200

C. 800

D. 100

下列关于短期偿债能力的说法中，正确的有(　)。

A. 营运资本的合理性主要通过短期债务的存量比率来评价

B. 流动比率是对短期偿债能力的粗略估计

C. 采用大量现金销售的商店，速动比率大大低于1很正常

D. 可快速变现的非流动资产属于影响短期偿债能力的表内因素

下列各项中，可以增强短期偿债能力的表外因素有(　)。

A. 分期收回账款

B. 可动用的银行授信额度

C. 可快速变现的非流动资产

D. 偿债能力的声誉较好

 (a) Peggy, Operations Director at X Ltd, has delegated the task of identifying reasons for recent bottlenecks in manufacturing processes to Susan. This will involve Susan in interviewing relevant operators, foremen and supervisors, and also liaising with other departments, to establish why the bottlenecks are occurring. Peggy would like a report on her desk in two weeks’time as she is due to report to the board. Susan is worried about the project, as she is very busy with her routine workload. Place the suggested steps below in the correct order, so that Susan can plan her time effectively.

(i) Identification of information sources within the business

(ii) Collation of information

(iii) Establishing priorities with Peggy

(iv) Sequencing of interviews with relevant staff

(v) Delegation of routine tasks

(vi) Report writing (3 marks)

(b) Jim has been asked to coach John in certain technically demanding aspects of his accounting role in order to improve John’s performance. Which of the following is he unlikely to do as part of this work?

A Show John where to find company information on relevant accounting standards

B Demonstrate the company’s new accounting software

C Invite John to the annual audit planning meeting

D Help John to prepare for his upcoming appraisal

 (a) Which two of the following are examples of misunderstanding in the communication process?

A Slang is used in task instructions

B A meeting goes on for too long for participants to pay attention to everything

C An email sent to all employees using IT jargon

D The sender of an email has not included details of the location of the meeting

E A manager is constantly dealing with queries from subordinates and misses a meeting

(b) occurs when an individual thinks that they have been wrongly treated by a colleague or supervisor. Which of the following correctly fills the blank?

A Indirect discrimination

B Direct discrimination

C A grievance

(c) The meaning of a message is lost at the coding and decoding stage. Which of the following is the correct term for this loss of meaning?

A Feedback

B Distortion

C Noise