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【单选题】
When a bargain purchase arises, IFRS 3 Business Combinations requires that the amounts involved in computing the bargain purchase should first be reassessed. When the amount of the bargain purchase has been confirmed, how should it be accounted for?
A.
Charged as an expense in profit or loss.
B.
Capitalised and presented under non-current assets.
C.
Credited to profit or loss.
D.
Shown as a deduction from non-current assets.
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【单选题】Which of the following is not a conflict of interest?
A.
An ACCA member is in direct competition with a client on a contract
B.
An ACCA member is married to a director of the client
C.
An ACCA member is an officer of the client company but does not deal with the client's affairs
D.
An ACCA member is part of a joint venture with a competitor of the client
【单选题】A conflict of interest between the stockholders and managers of a firm is referred to as the:
A.
stockholders' liability.
B.
corporate breakdown.
C.
agency problem.
D.
corporate activism.
【多选题】下面哪种姿势是正确的握手姿势?
A.
客人走的时候一般是主人先伸手,表示礼貌
B.
刚从洗手间出来,湿手握手也没什么不好
C.
握手时要目光对视
D.
两人握手要虎口相对,表示从容与自信
【多选题】下面哪种姿势是正确的握手姿势?
A.
客人走时一般是主人先伸手,表示礼貌
B.
手上有水握手也无妨
C.
握手时要目光对视
D.
两人握手时要户口相对,表示一种从容与自信,男女都一样
【单选题】The potential conflict of interest between a firm's owners and its managers is referred to as which type of conflict?
A.
Organizational
B.
Structural
C.
Formative
D.
Agency
【简答题】Conflict of interest has been regarded as a main of social change.
【单选题】Agency costs surrounding the conflict of interest between managers and shareholders are
A.
the monitoring costs of the shareholders.
B.
the residual loss of wealth due to divergent management behavior
C.
the monitoring costs of the shareholders and the loss of wealth due to divergent management behavior
D.
the set-of-contracts needed to structure the firm and residual wealth.
【单选题】Which of the following is not a conflict of interest?
A.
An ACCA member is in direct competition with a client on a contract.
B.
An ACCA member is married to a director of the client.
C.
An ACCA member is an officer of the client company but does not deal with the client's affairs.
D.
An ACCA member is part of a joint venture with a competitor of the client.
【多选题】抽筋时,以下哪些措施是正确的()。
A.
抽筋时,千万不要惊慌,要保持镇静,想方设法靠近上岸
B.
仰面浮于水面,并根据不同部位采取不同方法进行自救。
C.
小腿抽筋,身体成仰卧姿势,用手握住抽筋的脚趾,用力向上拉,使抽筋腿伸直,并用另一脚踩水,另一手划水,帮助身体上浮,连续多次,可恢复正常
D.
两手抽筋时,应迅速握紧拳头,再用力伸直,反复多次,直至复原。抽筋过后,改用别种泳姿游回岸边,如果不得不用同一泳姿时,要提防再次抽筋。
【多选题】下面哪种姿势是正确的握手姿势?(多选题)
A.
客人走的时候一般是主人先伸手,表示礼貌
B.
刚从洗手间出来,湿手握手也没什么不好
C.
握手时要目光对视
D.
两人握手要虎口相对,表示一种从容与自信,男女都一样
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