将投资性房地产转换为其他资产或者将其他资产转换为投资性房地产，关于转换日的确定，以下叙述正确的有( )。 A.企业于2018年5月15日开始将原本用于出租的房地产改用于自身生产使用，则该房地产的转换日为2018年5月15日 B.房地产开发企业2018年6月30日决定将其持有的开发产品以经营租赁的方式出租，租赁期开始日为2018年7月1日，则该房地产的转换日为2018年7月1日 C.2018年10月20日，企业将某项土地使用权停止自用，2018年11月30日正式确定该项资产将于增值后出售，则

下列职工薪酬中，属于短期薪酬的有( )。(第十章 职工薪酬)

A.工会经费和职工教育经费

B.因解除与职工的劳动关系而给予的补偿

C.非货币性福利

D.医疗保险费、工伤保险费和生育保险费

The initial disposal of the proceeds of an illegal activity into apparently legitimate business activity is known as what?

A Placement

B Layering

C Integration

constitutes any financial transactions whose purpose is to conceal the origins of the proceeds of criminal activity. Which word(s) completes the sentence?

A Fraud

B Money laundering

C Teeming and lading

D Misrepresentation of results

Which of the following would not form part of a fraud response plan?

A Suspending staff suspected of fraudulent activity

B Investigating the activities and contacts of a suspected fraudster

C Fraud awareness training and recruitment controls.

 Which two of the following stakeholders will be most directly affected if a business overstates its financial position?

(i) Staff

(ii) Customers

(iii) Investors

(iv) Suppliers

A (i) and (ii)

B (ii) and (iii)

C (iii) and (iv)

D (ii) and (iv)

In a limited company, or plc, it is the ultimate responsibility of the ........................................ to take reasonable steps to prevent and detect fraud.

Which word or phrase correctly completes this statement?

A The board of directors

B The external auditor

C The audit committee

Which of the following internal controls might be least effective in preventing fraud, if staff are in collusion with customers?

A Physical security

B Requiring signatures to confirm receipt of goods or services

C Sequential numbering of transaction documents

D Authorisation policies

What is the term given to a method of fraud in the accounts receivable area, by which cash or cheque receipts are stolen, and the theft concealed by setting subsequent receipts against the outstanding debt?

A Collusion

B Misrepresentation

C Teeming and lading

下列关于行政复议有关事项的处理的说法中，错误的是(　)。

A.作为申请人的自然人丧失参加行政复议的能力，尚未确定法定代理人参加行政复议，致行政复议中止满60日的，行政复议终止

B.补正申请材料所用时间不计入复议审理期限

C.申请人对行政拘留不服申请复议，复议期间因申请人同一违法行为涉嫌犯罪，该行政拘留变更为刑事拘留的，行政复议中止

D.复议机关受理后超过复议期限不作答复的，相对人可以在复议期满之日起15日内提起行政诉讼

甲因为不服税务机关对自己作出的税务行政处罚行为，提起行政复议。下列说法中不正确的是(　)。

A.在税务行政复议决定作出前，甲可以任意撤回行政复议申请

B.在税务行政复议决定作出前，经复议机构同意，甲可以撤回行政复议申请

C.甲撤回行政复议申请以后，不得以同一基本事实或理由重新申请行政复议。但是，申请人能够证明撤回行政复议申请违背其真实意思表示的除外

D.一般情况下，税务行政复议机关应当自受理申请之日起60日内作出税务行政复议决定