下列各项中，在对境外经营财务报表进行折算时选用的有关汇率，符合会计准则规定的有(　　)。 A. 股本采用股东出资日的即期汇率折算 B. 可供出售金融资产采用资产负债表日即期汇率折算 C. 固定资产采用报告期平均汇率折算 D. 当期提取的盈余公积采用当期平均汇率折算

下列各项外币资产发生的汇兑差额，不应计入当期损益的是(　)。

A. 应收账款

B. 交易性金融资产

C. 持有至到期投资

D. 可供出售权益工具投资

资料同上。假定3个月后，即10月18日，乙公司以港元向银行归还借入的1 000万港元和利息12.5万港元。归还借款时港元即期汇率为1港元=0.84人民币元。下列关于乙公司10月18日的会计处理中，表述正确的是(　)。

A. 汇兑收益为10人民币万元，利息费用为10.5人民币万元

B. 汇兑收益为10.5人民币万元，利息费用为10人民币万元

C. 汇兑收益为50人民币万元，利息费用为11人民币万元

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