企业在对财务报表的可靠性进行分析时，关于“数据出现异常”的表述中，正确的有(　)。 A. 原因不明的会计调整，可能是利用会计政策的灵活性“粉饰”报表 B. 与销售相比应收账款异常增加，可能存在提前确认收入问题 C. 净利润与经营活动产生的现金流量净额缺口加大，利润总额与应纳税所得额之间的缺口加大，可能存在盈余管理 D. 第4季度的大额的资产冲销和大额调整，可能是中期报告存在问题，但年度报告根据注册会计师的意见进行了调整

已知某企业20×3年总资产净利率为30%，销售净利率为10%，如果一年按照360天计算，则该企业20×3年总资产周转天数为(　)天。

A. 360

B. 120

C. 180

D. 310

某企业在进行短期偿债能力分析时计算出来的存货周转次数为5次，在评价存货管理业绩时计算出来的存货周转次数为4次，如果已知该企业的营业毛利为2000万元，净利润为1000万元，则该企业的营业净利率为(　)。

A. 20%

B. 10%

C. 5%

D. 8%

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. 2010年年末流动比率为1.95

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