ACCALW真题下载流程，复习备考必看！关于ACCA考试，很多同学想通过真题来进行学习，但并不知道哪里可以找到真题，学姐就帮大家整理了详细的方法，想了解的同学赶快来看这篇文章吧！ 一、ACCALW真题下载流程 1、进入ACCA官网（ www.accaglobal.com ），点击选项中的[students]； 2、找到下面栏目[Study support reso.........
2023-03-13
【多选题】下列各项中，表述不正确的有( )。 A.税目是各个税种的所规定的具体征税项目 B.税率是衡量税负轻重的重要标志 C.所得税在流通环节纳税 D.征税对象就是税收法律关系中征纳双方权利义务所指的物品 【正确答案】CD 【答案解析】所得税在分配环节纳税;征税对象就是税收法律关系中征纳双方权利.........
2016-11-10【单选题】下列有关税法概念的说法正确的是( )。 A.税法是国家制定的用来调整纳税人之间权利与义务关系的法律规范的总称 B.制定税法的目的是为了保障国家利益和纳税人的合法权益 C.税法的特征是强制性、无偿性和固定性 D.税法是国家凭借其权力，利用税收工具参与社会产品和国民收入分配的法律规范.........
2016-11-10
【单选题】我国对税收法律关系中纳税义务人的确定,采取的是( )的原则。 A.属地原则 B.属人原则 C.属地兼属人的原则 D.灵活确定的原则 【正确答案】C 【答案解析】主权国家有权根据本国的意志按照属地原则或属人原则来确定自己的税收管辖权。在这种情况下，一国对本国居民的境内所得、境外所得，以.........
2017-01-16
Question 1.You are the auditor of Nenox, a large public limited pharmaceuticals manufacturer. The audit is complex and high profile and it is particularly important that non-sampling risk is minimised. Which of the following would have no effect on non-sampling risk? A. Review the audit working papers more frequently. B. Produce a detailed planning memorandum. C. Use more experienced staff. D. Inc.........
2016-11-08
Question 1.Who should set directors reward and incentive packages, according to corporate governance provisions? A. The nomination committee B. A remuneration committee made up of independent non-executive directors C. A remuneration committee made up of a balance of executive and non-executive directors D. The board of directors 2.The following, with one exception, are areas in which an integrate.........
2017-01-10What is the economic batch quantity used to establish? Optimal _________ A. cumulative production quantity B. inventory level for production C. recorder level D. reorder quantity The correct answer is: A The economic batch quantity is used to establish the cumulative production quantity. 高顿网校温馨提醒 为了方便各位学员能更加系统地掌握考试大纲的重点知识，帮助大家.........
2016-11-10
Question ：What type of cost is supervisor salary costs, where one supervisor is needed for every ten employees added to the staff? A. A mixed cost B. A step cost C. A variable cost D. A fixed cost The correct answer is: B The cost described will increase in steps, remaining fixed at each step until another supervisor is required. Such a cost is known as a step cost. 高顿网校温馨提醒 为了方.........
2016-03-15Question ：Which of the following describes a cost centre? A. A segment of the organisation for which budgets are prepared B. An amount of expenditure attributable to a particular activity C. A function or location for which costs are ascertained D. A unit of output or service for which costs are ascertained The correct answer is: C A function or location for which costs are ascertained. A cost ce.........
2016-03-15Question ：A company wishes to carry out a national survey of adults reading habits. To reduce travelling costs, the country was divided into constituencies. A sample of 50 constituencies was selected at random. With each of these constituencies, 5 polling districts were selected, again using random techniques. Interviewers will visit a random selection of 30 people on the electoral register of ea.........
2016-11-14Which of the following statements is/are correct? 1. A management control system is a term used to describe the hardware and software used to drive a database system which produces information outputs that are easily assimilated by management. 2. An objective is a course of action that an organisation might pursue in order to achieve its strategy. 3. Information is data that has been processed int.........
2016-03-15