企业编制财务报告的首先出发点是(　)。 A. 反映企业管理层的受托责任履行情况 B. 满足投资者的信息需要 C. 满足社会公众的信息需要 D. 反映企业资产的使用情况

下列属于直接计入所有者权益的利得的是(　　)。

A. 以公允价值计量且其变动计入其他综合收益的金融资产公允价值上升

B. 处置固定资产净收益

C. 取得租金收入

D. 处置长期股权投资形成的收益

下列关于会计主体假设，表述不正确的是(　　)。

A. 会计主体假设将会计核算和其他经济实体区分开来

B. 会计主体假设明确了会计核算的时间范围

C. 一般来说，法律主体必然是会计主体，但会计主体不一定是法律主体

D. 会计工作中资产、负债的确认，收入的实现，费用的发生等，都是针对特定主体而言的

按照规定，我国企业可在会计准则所允许的范围内，选择适合本企业经济业务特点的会计政策，且各期保持一致。上市公司的下列行为中，符合可比性要求的有(　)。

A. 根据《企业会计准则》的要求，交易性金融资产在资产负债表日按公允价值计量，不再计提跌价准备

B. 上期提取甲公司长期股权投资减值准备250 000元，鉴于股市行情下跌，本期又提取减值100 000元

C. 鉴于本期经营亏损，将已达到预定可使用状态的工程借款的利息支出予以资本化

D. 鉴于某项固定资产已经改扩建，决定重新确定其折旧年限

以融资租赁方式租入的资产视为企业的资产体现的会计信息质量要求是(　)。

A. 重要性

B.可比性

C. 可理解性

D. 实质重于形式

2017年甲公司取得销售(营业)收入2 000万元，发生与生产经营活动有关的业务招待费支出12万元，已知业务招待费支出按照发生额的60%扣除，但最高不得超过当年销售(营业)收入的5‰，甲公司在计算2017年度企业所得税应纳税所得额时，准予扣除的业务招待费金额为(　)万元。

A.12

B.7.2

C.10

D.4.8

2013年度，甲企业实现销售收入3 000万元，当年发生广告费400万元，上年度结转未扣除广告费60万元。已知企业发生的符合条件的广告费不超过当年销售收入15%的部分，准予扣除，超过部分，准予在以后纳税年度结转扣除。甲企业在计算2013年度企业所得税纳税所得额时，准予扣除广告费的下列计算中，正确的是(　)。

A.400-60=340(万元)

B.3 000×15%+60=510(万元)

C.3 000×15%=450(万元)

D.400+60=460(万元)

2017年6月甲公司向境外乙公司分配股息折合人民币1 000万元。已知预提所得税税率为10%，计算甲公司应代扣代缴企业所得税税款的下列算式中，正确的是(　)。

A.1 000×10%×50%=50(万元)

B.1 000×10%=100(万元)

C.1 000×(1-25%)×10%=75(万元)

D.1 000×(1-25%)×10%×50%=37.5(万元)

Simon has a three year contract with Gnome Knives Ltd as a skilled honer. It states that he will work in the London, Manchester, Glasgow or Belfast factories and will relocate on one month's notice. For the last 2 and a half years Simon has worked in the London factory. Simon is given notice of dismissal.

In which one of the following cases will Simon's dismissal not be treated as being caused by redundancy?

A. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice.

B. Gnome Knives Ltd intends to cease manufacturing in London and gives Simon one month's notice to begin work in Belfast. He refuses.

C. Gnome Knives Ltd has ceased manufacturing in the UK and gives Simon one month's pay in lieu of notice.

D. Gnome Knives Ltd intends to cease business in the UK and gives Simon one month's notice.

Before making an administration order the court must be satisfied not only that the company is (or is likely to become) unable to pay its debts, but also that the order is likely to achieve at least one of various objectives.

Which three of the following objectives would be sufficient for that purpose?

A. To achieve better results for creditors than an immediate winding-up.

B. The prevention of unemployment among the workforce.

C. A speedier resolution than under a winding up.

D. The more advantageous realisation of assets than in a liquidation.

E. The survival of the company as a going concern.

In which of the following cases must an appeal be made directly to the Tribunal?

A. A company appealing against a penalty for late filing of a corporation tax return

B. A company appealing against a penalty for late filing of employer year end returns

C. An individual appealing against a penalty for late registration for value added tax (VAT)

D. An individual appealing against a penalty for late payment of capital gains tax