下列各项中，能够产生应纳税暂时性差异的有(　)。 A. 账面价值大于其计税基础的资产 B. 账面价值小于其计税基础的负债 C. 超过税法扣除标准的业务宣传费 D. 按税法规定可以结转以后年度的未弥补亏损

下列各项中，关于递延所得税会计处理的说法中正确的有(　　)。

A. 企业应当将当期发生的全部可抵扣暂时性差异确认为递延所得税资产

B. 企业应当将当期发生的全部应纳税暂时性差异确认为递延所得税负债

C. 递延所得税资产的确认应以未来期间可能取得的应纳税所得额为限

D. 在资产负债表日企业应对递延所得税资产的账面价值进行复核

The trend for monthly sales ($ 丫) is related to the month (t) by the equation Y = 1,500 - 3t where t = 1 in the first month of 20X8. What are the forecast sales (to the nearest dollar) for the first month of 20X9

if the seasonal component for that month is 0.92 using a multiplicative model?

A.$1,377

B.$17,904

C.$1,344

D.$1,462

Using an additive time series model, the quarterly trend (Y) is given by 丫 = 65 + 7t, where t is the quarter (starting with t = 1 in the first quarter of 20X5). If the seasonal component in the fourth quarter is -30, what is the forecast for the actual value for the fourth quarter of 20X6, to the nearest whole number?

A. 63

B. 546

C. 85

D. 91 (2 marks)

ADB is a business which is owned by its workers. The workers share the profits and they each have a

vote on how the business is run.

Which of the following best describes ADB?

A Public sector

B Private sector

C Not-for-profit

D Co-operative

1.6 Which of the following statements is/are true?

1 The directors of a company are ultimately responsible for the preparation of financial statements,even if the majority of the work on them is performed by the finance department.

2 If financial statements are audited, then the responsibility for those financial statements instead falls on the auditors instead of the directors.

3 There are generally no laws surrounding the duties of directors in managing the affairs of a company.

A 1 only

B 1 and 2 only

C 1,2and3

D 1 and 3 only

下列税种中，全部属于中央政府固定收入的有(　)。

A. 进口环节增值税

B. 进口环节消费税

C. 车辆购置税

D. 房产税

下列有关税法概念的表述正确的是(　)。

A. 税法是国家制定的用来调整税务机关和纳税人之间权利与义务关系的法律规范的总称

B. 税法只具有义务性法规的特点

C. 税法的综合性特点是由税收的无偿性和强制性的特点决定的

D. 税法是税收制度的核心内容

下列选项中，不属于纳税人的权利的是(　)。

A. 有权要求税务机关对企业的情况保密

B. 依法享有申请减税、免税、退税的权利

C. 依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利

D. 负责税收征收管理工作

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