In relation to a debenture, which of the following is not true? A It may be issued at a discount B Interest on it may be paid from capital C It is paid after preference shares D It is freely transferable (2 marks)

 In contract law, the 'market rule' arises in relation to which of the following?

A Offer

B Consideration

C Remoteness

D Mitigation (2 marks)

Which of the following statements about contracts of employment is true?

A They can be made either orally or in writing

B They must be made in writing

C They must be evidenced in writing (1 mark)

 Tan writes to Yun stating that he will sell his car to him for £10,000. At the same time, Yun writes to Tan stating that he will buy his car for £10,000. Which of the following statements applies to this situation?

A There is a binding agreement due to the postal rule

B There is a collateral contract

C There is neither an agreement nor a contract (1 mark)

Which of the following is the consequence when a patient signs a medical consent form before an operation?

A The patient gives up any right of action for any injury suffered

B Any action for any injury suffered during the operation is limited to negligence

C The level of any potential payment for any injury suffered is reduced (1 mark)

Where directors make a false statement of solvency prior to a members' voluntary liquidation, which of the following have they committed under the relevant legislation?

A A breach of criminal law with criminal penalties

B A breach of civil law with criminal penalties

C A breach of civil law with civil liability

D A breach of both civil and criminal law with liabilities under both (2 marks)

甲社会团体的个人会员每年应交纳会费200元，交纳期间为每年1月1日至12月31日，当年未按时交纳会费的会员下年度自动失去会员资格。该社会团体共有会员1 000人。至2017年12月31日，800人交纳当年会费，100人交纳了2017年度至2019年度的会费，100人尚未交纳当年会费，该社会团体2017年度应确认的会费收入为(　)。

A. 17万元

B. 18万元

C. 25万元

D. 26万元

下列各事项中，不通过“库存物品”科目中核算的是(　)。

A. 包装物

B. 低值易耗品

C. 达不到固定标准的用具、装具

D. 单位控制的政府储备物资

下列关于净资产的会计处理符合政府会计准则规定的是(　　)。

A. 单位财务会计中净资产的来源指无偿调拨的净资产

B. 无偿调拨资产业务属于政府间净资产的变化，调入调出方确认相应的收入和费用

C. 对以前年度盈余的调整金额通过“本年盈余分配”科目核算

D. 职工福利基金在财务会计“专用基金”科目核算，在预算会计“专用结余”科目核算

关于预算结转结余及分配业务的处理不符合政府会计准则的是(　　)。

A. 单位应当严格区分财政拨款结转结余和非财政拨款结转结余

B. 财政拨款结转结余不参与事业单位的结余分配

C. “其他结余”科目核算单位本年度除财政拨款收支、非同级财政专项资金收支和经营收支以外各项收支相抵后的余额

D. 年末，将“经营结余”科目余额结转入“非财政拨款结余分配”科目

因发生会计差错等事项调整以前年度财政拨款结余资金的，按照调整的金额，在财务会计中借记的会计科目是(　)。

A. 以前年度盈余调整

B. 累计盈余

C. 资金结存

D. 财政拨款结转