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问题 单项选择题

财政部关于《会计人员继续教育规定》中明确规定，会计人员每年接受培训面授的时间累计不应少于（）小时。

A.48

B.24

C.16

D.8

答案

参考答案：B

解析：会计人员每年接受面授的时间累计不应少于24小时。

问答题

Fran, Gram and Hen registered a private limited company Ire Ltd in January 2005 with a share capital of ￡300, which was equally divided between them, with each of them becoming a director of the company.Although the company did manage to make a small profi t in its fi rst year of trading, it was never a great success and in its second year of trading it made a loss of ￡10,000.At that time Fran said he thought the company should cease trading and be wound up. Gram and Hen, however, were insistent that the company would be profi table in the long-term so they agreed to carry on the business, with Fran taking less of a part in the day-to-day management of the business, although retaining his position as a company director.In the course of the next three years Gram and Hen falsifi ed Ire Ltd’s accounts to disguise the fact that the company had continued to suffer losses, until it became obvious that they could no longer hide the company’s debts and that it would have to go into insolvent liquidation, with debts of ￡100,000.Required:Advise Fran, Gram and Hen as to any potential liability they might face as regards:

(b) wrongful trading under s.214 of the Insolvency Act 1986. (5 marks)
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单项选择题

男47岁，10天前患急性前壁心肌梗死出院，因持续性胸痛再诊，吸气时胸痛加重，与上次心肌梗死的胸痛明显不同，仰卧位加重，坐位或前倾位减轻。体检：血压正常，37.5℃，可闻及心包摩擦音，右肺底部叩浊，呼吸音减弱，胸部X线片示右侧胸腔少量积液。WBC11×109／L．血沉：28mm／h。最可能的诊断是（）

A.心肌梗死扩展

B.不稳定型心绞痛

C.变异型心绞痛

D.肺栓塞

E.心肌梗死后综合征
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