下列规范性文件中，属于行政法规的是(　)。 A. 《企业所得税实施条例》 B. 《增值税暂行条例实施细则》 C. 《税务代理试行办法》 D. 《企业所得税法》

下列各项中，属于战略实施要解决的问题有(　　)。

A.保证人员和制度的有效管理

B.正确处理和协调公司政治关系

C.选择适当的组织协调和控制系统

D.确定和建立一个有效的组织结构

关于战略管理表述错误的是(　　)。

A. 是一个循环往复的过程

B. 需要修正原来的分析、选择与实施工作

C. 是一次性的工作

D. 要不断监控和评价战略的实施过程

 BCD Co is a large trading company. Steve is the administration manager and is also responsible for legal and compliance functions. Sheila is responsible for after sales service and has responsibility for ensuring that customers who have purchased goods from BCD Co are fully satisfied. Sunny deals with suppliers and negotiates on the price and quality of inventory. He is also responsible for identifying the most appropriate suppliers of plant and machinery for the factory. Sam is the information technology manager and is responsible for all information systems within the company.

According to Porter's value chain, which of the managers is involved in a primary activity as opposed to a support activity?

A Steve

B Sheila

C Sunny

D Sam

除了法律或者会计制度等行政法规、规章要求外，企业不得自行变更会计政策。(　)

下列各项中，不属于金融市场附带功能的是(　)。

A. 价格发现功能

B. 风险分配功能

C. 调节经济功能

D. 节约信息成本

Josina has been appointed Chair of a remuneration committee. She is responsible for which one of the following duties?

A Fixing the date and time of the next meeting

B Giving a ruling on matters in dispute

C Taking notes during the meeting

Which of the following would not be an objective of stakeholder management in relation to major suppliers?

A Continuity of supply

B Mutual dependency

C Information sharing

Which of the following statements is true?

A Strong values improve corporate performance

B Strong values can replace rules and controls in an organisation

C Strong values minimise conflict within an organisation

D Strong values are dangerous if they filter out 'uncomfortable' environmental information

In the context of audit, what are 'substantive tests' designed to accomplish?

A To establish whether internal controls are being applied as prescribed

B To identify errors and omissions in financial records

C To establish the causes of errors or omissions in financial records

D To establish an audit trail

甲公司所持有的A原材料是专门用于生产A产品的。2×13年末A材料库存100万件，成本为3 500万元，以该批材料可以生产A产品100万件，预计继续加工需要成本为1 200万元。A产品期末在市场上的销售价格为45元/件，A材料在市场上的报价为3.4元/件。假定不存在销售费用，A材料期末应计提的减值准备的金额为(　)。

A. 0

B. 100万元

C. 200万元

D. 300万元