某动漫软件企业为增值税一般纳税人，2016年6月销售自行开发的动漫软件产品，取得不含税销售收入200万元，本月购进材料用于动漫软件产品的开发，取得增值税专用发票，注明税额13万元。则该动漫软件企业即征即退的增值税为(　)万元。 A. 6 B. 13 C. 15 D. 21

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

A公司2011年总资产净利率为15%，权益乘数为2;2012年总资产净利率为18%，权益乘数为1.8，使用因素分析法依次分析总资产净利率和权益乘数变动对于权益净利率的影响。则下列说法中正确的是(　)。

A. 2011年权益净利率为7.5%

B. 2012年权益净利率为10%

C. 总资产净利率提高使得权益净利率提高6%

D. 权益乘数下降使得权益净利率下降3%

下列关于诉讼时效起算的说法中，正确的有(　)。

A. 附条件的债的请求权，从条件成就之日起算

B. 限制民事行为能力人对其法定代理人的请求权的诉讼时效期间，自该限制行为能力人年满18周岁之日起计算

C. 国家赔偿的诉讼时效，自国家机关及其工作人员行使职权之日起算

D. 最长诉讼时效期间20年，是从权利被侵害之日起算

某企业 2018 年度预计生产某产品 1500 件，单位产品耗用材料 10 千克，该材料期初存量为 1000 千克，预计期末存量为 3000 千克，则全年预计采购量为( )千克。

A.18000

B.16000

C.15000

D.17000

五种竞争力分析表明公司必须面对产业利润的威胁力量，而且必须寻找相应的战略对抗这些竞争力量。下列做法中不正确的是(　)。

A. 利用成本优势超越竞争对手

B. 降低价格、加剧竞争，迫使竞争对手退出

C. 识别在产业中的某个细分市场，采用集中化战略

D. 与供应商建立长期战略联盟，减少互相之间的讨价还价

Which of the following is likely to be the most objective approach to appraisal?

A Self appraisal

B Peer appraisal

C Upward appraisal

D 360-degree feedback

(a) Peter, Gloria, Shirley and Matthew are part of a newly formed team.Peter is a reliable employee who likes to take ideas from other people and turn them into actions.He is not very flexible and tends to be resistant to change or new possibilities.Gloria is a dynamic individual who responds best when under pressure. She is driven to overcome any obstacles, but has a tendency to hurt other people's feelings.Shirley is single-minded and dedicated to her work. She has a lot of specific knowledge, but only contributes to discussions on these areas and lacks the ability to see the bigger picture.Matthew is strategically minded. He likes to see all the available options before judging them. He has a proven track record of good judgements, but can be overly critical and does not inspire others that he works with.Belbin identified the following team roles:

A Shaper

B Monitor-Evaluator

C Implementer

D Specialist

For each team member listed below, select the appropriate team role from the list above:

(i) Peter

(ii) Gloria

(iii) Shirley

(iv) Matthew

(b) occurs when an individual is penalised for giving information in a discrimination claim against an employer. Which word correctly fills in the blank?

A Indirect discrimination

B Harassment

C Victimisation

(c) Is the following statement true or false?

Encouraging individuals from disadvantaged group to apply for groups is known as positive action.

优先股股东在召开股东大会时对以下事项享有表决权的是( )。(第六章 公司法律制度)

A.修改公司章程中有关优先股的事项

B.公司增资20%

C.更换公司监事

D.发行公司债券

已知甲方案投资收益率的期望值为15%，乙方案投资收益率的期望值为12%，两个方案都存在投资风险。比较甲、乙两方案风险大小应采用的指标是(　)。

A. 方差

B. 净现值

C. 标准差

D. 变异系数

Data and information come from sources both inside and outside an organisation.

Which of the following represent data or information captured from within the organisation?

(i) Information about personnel from the payroll system

(ii) Market information on buying habits of potential customers from the marketing manager

(iii) Information on decisions taken from the minutes of a meeting

(iv) Value of sales from the accounting records

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

B (i), (ii) and (iv)

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

D (i), (iii) and (iv)