Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholde
题目
Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholders.
Further examination, through a Certified Public Accountant firm, disclosed that there were a lot of affiliated transactions between Daqing and Everbright Co, which was the majority shareholder of Daqing. Mr Ding was recommended by Everbright Co and appointed by Daqing’s board of directors, which was substantially influenced by Everbright Co. With a series of such transactions Daqing transferred huge profits to Everbright Co and adversely affected Daqing.
Required:
(a) State whether Ms Huang was entitled to take legal action against Mr Ding for his illegal behaviour of accepting bribes which adversely affected all the shareholders. (2 marks)
(b) State TWO different legal actions Ms Huang was entitled to take to protect the rights of Daqing and its shareholders due to the affiliated transactions with Everbright Co. (4 marks)
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第1题：
如果以G、D、MS和A分别表示出行发生、出行分布、交通方式划分和交通分配,以下哪项是表明交通方式在计算出行分布之前完成()。A.G-MS→D→A
B.GS→D-MS→A
C.G→MS→D→A
D.G→D→MS→A
正确答案：C
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第2题：
某用户在域名为wuyouschool.com.cn的邮件服务器上申请了—个账号，账号名为huang，则该用户的电子邮件地址是______。
A．wuyouschool.com.cn@huang
B．huang@wuyouschool.com.cn
C．huang%wuyouschool.com.cn
D．wuyouschool.com.cn%huang
正确答案：B
解析：在因特网中每个用户的邮箱都有一个全球唯一的邮箱地址，即用户的电子邮件地址。用户的电子邮件地址由两部分组成，后一部分为邮件服务器的主机名或邮件服务器所在的域的域名，前一部分为用户在该邮件服务器中的账号，中间用“@”分隔。 -
第3题：
被测量是标称值为100g的标准眩码质量m，下列选项中，（ ）可以作为用合成标准 不确定度表达的测量结果。
A. ms = 100. 0215g, u(ms) =0. 7mg(k =2)
B. ms = 100. 02147g, u(ms) =0. 35mg
C. ms=100. 02147(35)g,括号中的数是u(ms)的数值，与所说明结果的最后两位数字 相应
D. ms=100. 02147(0. 00035)g,括号中的数是 的数值，用所说明结果的单位表示
E. ms = (100. 0215 ±0. 0007)g,其中±后的数是扩展不确定度u(ms)，k =2答案：B,C,D解析：报告测量不确定度有两种方式：一种是直接使用合成标准不确定度，另一种是使 用扩展不确定度。在进行基础计量学研究和基本物理常量的测量时，通常使用合成标准 不确定度。除此之外，一般采用扩展不确定度来报告测量不确定度。AE两项是用扩展 不确定度表示的测量结果。 -
第4题：
Given:And MainClass exists in the /apps/com/company/application directory. Assume the CLASSPATHenvironment variable is set to "." (current directory). Which two java commands entered at the command line will run MainClass?（）
A.java MainClass if run from the /apps directory
B.java com.company.application.MainClass if run from the /apps directory
C.java -classpath /apps com.company.application.MainClass if run from any directory
D.java -classpath . MainClass if run from the /apps/com/company/application directory
E.java -classpath /apps/com/company/application:. MainClass if run from the /apps directory
F.java com.company.application.MainClass if run from the /apps/com/company/application directory
参考答案：B, C
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第5题：
Faithful representation is a fundamental characteristic of useful information within the IASB’s Conceptual framework for financial reporting.
Which of the following accounting treatments correctly applies the principle of faithful representation?
A.Reporting a transaction based on its legal status rather than its economic substance
B.Excluding a subsidiary from consolidation because its activities are not compatible with those of the rest of the group
C.Recording the whole of the net proceeds from the issue of a loan note which is potentially convertible to equity shares as debt (liability)
D.Allocating part of the sales proceeds of a motor vehicle to interest received even though it was sold with 0% (interest free) finance
正确答案：DThe substance is that there is no ‘free’ finance; its cost, as such, is built into the selling price.