某商业企业2010年营业收入为2000万元，营业成本为1600万元;年初、年末应收账款余额分别为200万元和400万元;年初、年末存货余额分别为200万元和600万元;年末速动比率为1.2，年末现金比率为0.7。假定该企业流动资产由速动资产和存货组成，速动资产由应收账款和金资产组成，一年按360天计算。则下列各项计算结果正确的有(　)。 A. 2010年应收账款周转天数为54天 B. 2010年存货周转天数为90天(按销售成本计算) C. 2010年年末速动资产余额为960万元 D. 2

Corporate governance is essentially of what significance?

A Control system

B Strategic importance

C Risk management

Which of the following is subject to the least direct regulation?

A Employment protection

B Corporate social responsibility

C Corporate governance

Which of the following are advantages of having non-executive directors on the company board?

1 They can provide a wider perspective than executive directors.

2 They provide reassurance to shareholders.

3 They may have external experience and knowledge which executive directors do not possess.

4 They have more time to devote to the role.

A 1 and 3

B 1, 2 and 3

C 1, 3 and 4

D 2 and 4

Which of the following is an aim of the control system relating to accounts payable and purchases?

A To ensure that all credit notes received are recorded in the general and payables ledger

B To ensure that goods and services are only supplied to customers with good credit ratings

C To ensure that all credit notes that have been issued are recorded in the general and receivables ledgers

D To ensure that potentially doubtful debts are identified

 Three of the following are outputs of a payroll system, and one is an input to the system. Which is the input?

A Credit transfer forms

B Time sheets

C Payroll analysis

D Pay slips

下列资产的减值可以在以后会计期间转回的是()。(第八章资产减值)

A.存货

B.商誉

C.在建工程

D.长期股权投资

甲公司拥有一项使用寿命不确定的无形资产，2×17年年末该无形资产的账面价值为620万元，经减值测试表明该无形资产的公允价值减去处置费用后的净额为750万元，预计未来现金流量现值为700万元，该无形资产之前未计提过减值准备。不考虑其他因素的影响，则下列说法不正确的是()。(第八章资产减值)

A.使用寿命不确定的无形资产每年均需进行减值测试

B.公允价值减去处置费用后的净额与未来现金流量的现值两者中只要有一项高于账面价值，就无需再计算另一项的金额

C.使用寿命不确定的无形资产与其他资产一样，存在减值迹象时，才需进行减值测试

D.该无形资产2×17年年末应计提减值准备的金额为0

There is a need for co-ordinated information flow between sections and departments in accounting management. To which of the following should the receivables ledger section give information about overdue debts?

A Cost accounting staff

B The credit control department

C The payables ledger section