Which of the following statements about territoria...

Which of the following statements about territorial jurisdiction is correct?

A.A litigation concerning commercial dispute is under the jurisdiction of a court located in the place where the dispute takes place

B.A dispute brought over a contract is under the exclusive jurisdiction of a court located in the place where the contract is performed

C.A litigation brought against a legal person is under the exclusive jurisdiction of a court located in the place where the claimant is incorporated

D.Litigation brought against a natural person is under the jurisdiction of a court located in the place of the defendant’s domicile

a. Which of the following statements about risk management relating to net working capital is true? 1) The extremely conservative approach uses long-term debt to finance only a portion of long-term assets and the permanent portion of net working capital. 2) The spontaneous current liabilities required at the seasonal high are called spontaneous permanent liabilities. 3) The aggressive approach uses long-term debt to finance the permanent portion of net working capital plus a portion of the long-term assets. 4) The moderately conservative approach uses long-term debt to finance all long-term assets and both the seasonal and permanent portions of net working capital. b. There are both limitations and benefits associated with the long-term financial planning process. Which of the following is not a limitation? 1) The financial plan is based on a number of key variables, any one of which can prove to be inaccurate. 2) Assumptions underlying the financial plan can be obsolete by the time the plan is finalized. 3) The output of the financial planning process is a quantitative report that does not take into account qualitative factors. 4) The financial planning process is both time and resource intensive. c. The financial planning model results in a set of pro forma financial statements. Which of the following is an element required to construct these financial statements? 1) Strategic choices by management, such as interest rates and bad debts 2) Estimates of periodic cash inflows and outflows to identify short-term borrowing and investing needs 3) External forecasts, such as capital expenditures and capital structure 4) Constraints, such as the requirement that the statement of financial position must balance each year d. Which of the following is true? 1) Cash budgets should not be prepared with uncertain numbers. 2) Cash budgeting is a one-time process. 3) It is helpful to prepare separate cash budgets for alternative forecasts of key variables. 4) Cash budgets should not be used to evaluate the impact of different scenarios. e. Which one of the following statements correctly describes the moderately conservative strategy of financing net working capital? 1) Finance all long-term assets and permanent net working capital with long-term debt. 2) Finance all long-term assets and all net working capital, both permanent and seasonal, with long-term debt. 3) Use short-term borrowing to finance the seasonal portion of net working capital, a portion of permanent net working capital, and a portion of long-term assets. 4) Increase accounts payable to fund long-term assets. f. Which of the following is true? 1) The value of plant and equipment is not easily projected since plans for expansions are kept tentative until the last moment. 2) Pro forma financial statements are vital because preventative or remedial action can be taken if undesirable developments are noted. 3) Sensitivity analysis does not enable management to explore the impact of alternative assumptions in projecting financial statements. 4) Sensitivity analysis does not help to identify those factors that have the greatest impact on a firm's performance.

Which of the following statements about the financial statements of limited liability companies are correct according to International Financial Reporting Standards? 1 In preparing a statement of cash flows, either the direct or the indirect method may be used. Both lead to the same figure for net cash from operating activities. 2 Loan notes can be classified as current or non-current liabilities. 3 Financial statements must disclose a company's total expense for depreciation, if material. 4 A company must disclose by note details of all adjusting events allowed for in the financial statements.

A、1, 2 and 3 only

B、2 and 4 only

C、3 and 4 only

D、All four items

Which of the following statements about plant structure is correct?

A、Lateral roots arise from epidermis.

B、Secondary cell walls are deposited outside of primary cell walls.

C、The pith in stems is made of vascular tissues.

D、Root hair is made of dermal tissues.

Which of the following statements about plant structure is CORRECT?

A、Root hair is made of dermal tissues

B、Secondary cell walls are deposited outside of primary cell walls

C、Pericycle in roots is equivalent to vascular cambium in stems

D、None

Which of the following statements about plant classification is WRONG?

A、Chloroplasts in plants and green algae contain chlorophyll a and b and β-carotene.

B、Plants share the evolutionarily derived traits for surviving on land that are absent in algae.

C、Mosses, hornworts, liverworts, and ferns are nonvascular plants.

D、Magnolia and its relatives, monocots, and eudicots are flowering plants (i.e., angiosperms).

Which of the following statements about plastids is CORRECT?

A、The chloroplast is one type of chromoplasts because it contains a high concentration of chlorophyll pigment.

B、Chloroplast division is independent of nuclear division; therefore, the chloroplast does not require nuclear-encoded proteins to divide.

C、Both chloroplasts and amyloplasts can accumulate starch.

D、None.

Which of the following statements about the treatment of leases on the lessor’s financial statements is least accurate？

A.If the present value of the payments on a finance lease is greater than the carrying value of the asset, the lease is a sales-type lease on the books of the lessor.

B.In a direct financing lease, the lessor recognizes gross profit at the lease inception, while in a sales-type lease it does not.

C.To be a finance lease for the lessor, collectability must be reasonably certain and the lessor must have substantially completed performance.

Which of the following statements about plant organelles is CORRECT?

A、The recycling of membrane vesicles - from the plasma membrane to the Golgi, from the trans to the cis face of the Golgi, or from the Golgi to the ER - is called anterograde movement through the endomembrane system.

B、Glyoxysomes are specialized peroxisomes found in oil-rich storage tissues of seeds in which fatty acids are oxidized.

C、Microfilaments have a bigger diameter than microtubules.

D、The minus ends of microtubules or microfilaments tend to be more active in growth than the plus ends.

Which of the following statements about company financial statements is/are correct, according to International Financial Reporting Standards? 1. Dividends paid on ordinary shares should be included in the statement of profit or loss and other comprehensive income. 2. Dividends paid on redeemable preference shares are treated in the same way as dividends paid on ordinary shares. 3. The statement of profit or loss and other comprehensive income shows the gain on revaluation of non-current assets for the period.

A、1, 2 and 3

B、only 3

C、2 & 3

D、only 1