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根据《民法通则》的规定,下列选项中,属于无效民事行为的是()。
A、限制民事行为能力人实施的民事行为
B、恶意串通损害第三人利益的民事行为
C、所附条件尚未成就的附条件民事行为
D、因重大误解而实施的民事行为
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答案解析：本题考核无效民事行为。《民法通则》规定，下列民事行为无效：（1）无民事行为能力人实施的；（2）限制民事行为能力人依法不能独立实施的；（3）一方以欺诈、胁迫的手段或者乘人之危，使对方在违背真实意思的情况下所为的；（4）恶意串通，损害国家、集体或者第三人利益的；（5）违反法律或者社会公共利益的；（6）以合法形式掩盖非法目的的。选项A是否无效是不确定的；选项C属于附条件的民事行为；选项D属于可撤销的民事
Acompanyownsthreepropertieswhichitrentsout.RentamountstoUSD600perquarterperpropertydueon31January,30April,31Julyand31October.Thepropertieshavebeenoccupiedthroughouttheyearto31December2015.Twotenantspa
A、USD1,800
B、USD2,400
C、USD6,600
D、USD7,200
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答案解析：USD600*3*4=USD7,200
Whichofthefollowingstatementsiscorrect?
A、Whenasettlementdiscountisofferedasaleisrecordedatitsfullvalue
B、settlementdiscountisalsocalledatradediscount
C、settlementdiscountallowedisrecognisedasincome
D、Whenatradediscountisofferedasaleisrecordedatisfullvalue
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答案解析：Asettlementdiscountisgivenforpromptpaymentsoitisnotrecogniseduntilpaymentisreceived(whenthediscountallowedisrecognisedasexpense).Whenatradediscountisgivenasaleisrecordedatthenetamount.
Therent,rates(localpropertytax)andinsuranceaccountinthebooksofMahlerfortheyearended30June2016wasasfollows:
A、Prepaid/(accrued)at30June2016:USD(175);Transfertoprofitorlossaccountforyearto30June2016:USD850
B、Prepaid/(accrued)at30June2016:USD(150);Transfertoprofitorlossaccountforyearto30June2016:USD700
C、Prepaid/(accrued)at30June2016:USD150;Transfertoprofitorlossaccountforyearto30June2016:USD850
D、Prepaid/(accrued)at30June2016:USD175;Transfertoprofitorlossaccountforyearto30June2016:USD675
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答案解析：Ratesa/cUSDUSDPrepaymentreversed150PorLa/c675Cash350Closingprepayment(3/6*USD350)175Cash350——————850850——————
Whichoneofthefollowingstatementsiscorrect?
A、trialbalancecanonlybeextractedattheendofareportingperiod
B、trialbalancedoesnotprovethatalltransactionshavebeenrecorded
C、trialbalanceprovesthearithmeticaccuracyofthebooksofaccount
D、inancialstatementscanbeprepareddirectlyfromatrialbalance
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答案解析：Errorsofomissionarenotdetectedbythetrialbalance.Itcanbeextractedatanytime.Itdoesnotprovethearithmeticaccuracyofthebooks(e.g.aswellasomissionstherecouldbecompensatingerrors).Financialstatementscannotbe
根据民事法律制度的规定,下列情形中,可导致诉讼时效中止的是()。
A、债权人向人民法院申请支付令
B、未成年人债权人的监护人在一次事故中遇难,尚未确定新的监护人
C、债务人向债权人请求延期履行
D、债权人向人民法院申请债务人履行债务
正确答案：公需科目题库搜索
答案解析：本题考核诉讼时效中止。选项A、C、D都是导致诉讼时效中断的情形。
On1January2015acompanyhadplantandequipmentwithacostofUSD150,000andaccumulateddepreciationthereonofUSD60,000.Duringtheyearended31December2015thecostofplantadditionswasUSD30,000andplantwasdisposedofwith
A、USD6,750
B、USD8,000
C、USD9,563
D、USD13,000
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答案解析：USDCost20,000Less:Accumulateddepreciation(8,750)———Carryingamount11,250Less:Proceeds(18,000)———Profit/(loss)onsale6,750———
下列法律规范中,属于任意性规范的是()。
A、公司股东滥用公司法人独立地位和股东有限责任,逃避债务,严重损害公司债权人利益的,应当对公司债务承担连带责任
B、当事人订立买卖合同可以采取书面形式、口头形式或其他形式
C、公司应当依法设置会计账簿
D、票据的出票日期应当使用中文大写
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答案解析：本题考核法律规范的分类。任意性规范是指在法定范围内允许行为人自行确定其权利义务具体内容的法律规范。“可以”表明赋予当事人自主权，故属于任意性规范。
Therent,rates(localpropertytax)andinsuranceaccountinthebooksofMahlerfortheyearended30June2016wasasfollows:
A、Prepaid/(accrued)at30June2016:USD200;Transfertoprofitorlossaccountforyearto30June2016:USD580
B、Prepaid/(accrued)at30June2016:USD180;Transfertoprofitorlossaccountforyearto30June2016:USD780
C、Prepaid/(accrued)at30June2016:USD(200);Transfertoprofitorlossaccountforyearto30June2016:USD600
D、Prepaid/(accrued)at30June2016:USD(800);Transfertoprofitorlossaccountforyearto30June2016:USD580
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答案解析：Insurancea/cUSDUSDPrepaymentreversed180PorLa/c580Cash600Closingprepayment(4/12*USD600)200——————780780——————
Whichoneofthefollowingerrorsshouldbedetectedbytheextractionofatrialbalance?
A、nerroroforiginalentry
B、nerrorofomission
C、nerrorofprinciple
D、transpositionerror
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答案解析：Oftheerrorssuggestedonlyatranspositionerrorwillcreateadifferencebetweencreditanddebitentries.