1. Among the following stock issuance methods of a joint stock company, the one that does not require the approval of the CSRC is ( ).
A. Listed companies issue new shares
B. Non-public offering of shares by a non-public company, the number of shareholders after the offering is 80
C. Non-public companies issue stocks to specific objects, and the number of shareholders after the issuance is 210
D. Non-listed public company's private placement of shares
2. The articles of association of a joint stock limited company stipulated that there were 9 members of the board of directors, but as of September 30, 2010, the number of members of the board of directors of the company was actually 5 due to various changes. Which of the following statements is correct ( ).
A. The company should hold an extraordinary general meeting of shareholders before November 30, 2010
B. The company should hold an extraordinary general meeting of shareholders before October 30, 2010
C. The number of directors of the company does not meet the requirements of the company law
D. Since the number of members of the company's board of directors is not less than the number stipulated in the "Company Law", the company does not need to hold an extraordinary general meeting of shareholders
3. According to the provisions of the "Property Law", among the following statements about property, the wrong one is ( ).
A. Exclusive jurisdiction applies to disputes over real estate
B. The object of the obligatory right is often a specific thing; the object of the real right can be a specific thing or a kind of thing
C. When there is no contrary provision in the law or contract, if the ownership of the main property is transferred, the ownership of the secondary property is also transferred
D. The fruits of the subject matter produced before delivery belong to the seller; the fruits produced after delivery belong to the buyer
4. The batch method is used to calculate the cost of the product. In the case of single-piece production, it is not necessary to allocate the production cost between the finished product and the product in progress. ( )
A．correct
B．mistake
5. After a limited liability company makes a company merger resolution. That is, a notice is issued to the creditor according to law and an announcement is made. According to the provisions of the company's legal system, the company's creditors have the right to require the company to pay off its debts or provide corresponding guarantees within the statutory period.
The statutory period is ( ).
A. Within 15 days from the date of receipt of the notice, or within 30 days from the date of announcement if the notice has not been received
B. Within 30 days from the date of receipt of the notice, or within 60 days from the date of announcement if the notice has not been received
C. Within 30 days from the date of receipt of the notice, or within 45 days from the date of announcement if the notice has not been received
D. Within 60 days from the date of receipt of the notice, or within 90 days from the date of announcement if the notice has not been received
6. According to the legal system of state-owned assets management, among the following items, which are not state-owned assets is ( ).
A. Assets formed by state-owned enterprises receiving gifts
B. The assets formed by the Communist Party of China and various democratic parties accepting donations from others
C. When a collective enterprise is reorganized into a joint-stock enterprise, among the assets formed by pre-tax loan repayment before the reorganization, it is listed as an investment tax reduction or exemption part such as the state support fund
D. When the collective enterprise is reorganized into a joint-stock enterprise, the state shares or other owner's equity formed by the discounted part of the state-owned land
7. 14. In 2007, a shipping company owned 4 motor ships, each with a net tonnage of 3,000 tons; and 1 tugboat with an engine power of 1,800 horsepower. The provincial vehicle and vessel tax calculation standard is 4 yuan per ton for net tonnage below 2,000 tons; 5 yuan per ton for 2,001 to 10,000 tons. The shipping company shall pay vehicle and vessel tax ( ) in 2007.
A. 60000 yuan
B. 61800 yuan
C.63600 yuan
D.65400 yuan
8. A, B, and C operate a general partnership enterprise, and they agree that A will represent the partnership enterprise to carry out the affairs of the partnership enterprise. Later, B signed a contract with D enterprise on behalf of the partnership enterprise without authorization. If there are no other illegal circumstances, the contract shall Processing should be ( ).
A. If Enterprise D does not know that B does not have the right of external representation, the contract is valid and the partnership enterprise shall perform the contract, and B shall compensate the loss caused to the partnership enterprise
B. If Enterprise D knows that B does not have the right to represent externally, the contract is valid, and the partnership enterprise assumes the contractual liability to Enterprise D
C. Regardless of whether Enterprise D knows that B has no external representation, the contract is still valid. If the partnership performs the contract, A should compensate for the losses caused to the partnership
D. Regardless of whether Company D knows that B has no external representation rights, the contract is invalid, and B shall be liable to Company D for the invalidity of the contract
9. A commercial enterprise imported a batch of skin care and hair care products from abroad in February 2005. The tariff-paid price approved by the customs is 82,000 yuan (the tariff rate is 20%, and the consumption tax rate is 8%). The tax-payment certificate issued by the customs has been obtained and certified. In February, the company sold some of the skin care and hair care products in the domestic market. , and obtained a sales income of 112,000 yuan excluding tax. Assuming that the enterprise has no other value-added tax business, the tax payable in the domestic sales link is ( ).
A. The consumption tax payable is 8556.52 yuan, and the value-added tax payable is 18182.61 yuan
B. The consumption tax payable is 8556.52 yuan, and the value-added tax payable is 857.39 yuan
C. The consumption tax payable is 0 yuan, and the value-added tax payable is 18182.61 yuan
D. The consumption tax payable is 0 yuan, and the value-added tax payable is 857.39 yuan
10、
Audit quality control standards are formulated for each audit project, and are the standards that every certified public accountant and his assistants should abide by. ( )
A．correct
B．mistake
11. A, B, and C start a general partnership enterprise, and then A and D agree to transfer all of A's property shares in the partnership enterprise to D. Which of the following statements is correct ( ).
A．Ding naturally obtained the property share of A in the partnership enterprise
B．If B and C agree, D obtains the status of partner according to law
C．If B and C do not agree with D to join the partnership, they must purchase A's property share
D．The partnership enterprise shall be liquidated, and D shall get A's due property share
12. Which of the following statements about procurement business control is wrong ( )
A．One of the risks faced by the procurement business is that the quality of the procurement is high, fraud or fraud occurs
B．All procurement business shall not arrange the same organization to handle the whole process of procurement business
C．In the case of large purchases, enterprises should use bidding to determine the purchase price
D．Stamping of invoices with matching content at the time of payment
13. Which of the following statements about property tax is correct? ()
A. For the sale of real estate, the tax shall be calculated based on the sales price
B. For housing leased by finance, property tax shall be levied on the basis of the total rent
C. Lease the real estate, and the lessee shall collect the real estate tax based on the rent
D. If real estate investment is jointly operated and risks are shared, the invested party shall pay real estate tax according to the residual value of the real estate
14. According to the relevant regulations on corporate income tax, which of the following statements is correct ( ).
A. The profits of overseas business institutions can make up for the losses of domestic business institutions
B. The tax withheld each time by the withholding agent shall be paid into the treasury within 10 days from the date of withholding
C. If the withholding agent fails to withhold tax for non-resident enterprises according to law, the withholding agent shall pay the tax
D. A resident enterprise establishes a business institution without legal person status within the territory of China, and can pay enterprise income tax at the place of establishment
15. In the benefit and cost analysis of the company's risk management, it is necessary to seek a balance point, which refers to ( ).
A. The lowest point of the sum of prevention costs, correction costs, punishment costs, and loss costs
B. The lowest point of the sum of prevention costs, corrective costs, assessment costs, and disposal costs
C. The lowest point of the sum of entry cost, maintenance cost, punishment cost and loss cost
D. The lowest point of the sum of entry costs, maintenance costs, appraisal costs, and disposal costs
1～5：BABY
6～10：BBADB
11～15：BBDAA