Samuel is planning to leave the UK to live overseas, having always previously been resident in the UK. Neither the automatic overseas residence nor the automatic UK residence test will apply. Samuel has several ties with the UK and will need to visit

Which of the following involves an offer which may only be accepted by performing an action?

A A collateral contract

B A unilateral contract

C A bilateral contract (1 mark)

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