1、Which of the following is NOT a recommended procedure for complying with theStandards of Professional
Conduct relating to priority of transactions?【單選題】
A.Limit participation in equity IPOs.
B.Establish blackout or restricted periods.
C.DIsdose all personal securities holding to public.
正確答案:C
答案解析:向公眾公開所有個人的證券持股情況并不是推薦的做法，嚴格限制個人參與私募和股票的IPO都是推薦的做法。另外，應(yīng)該在給客戶交易之前建立交易限制時期，這樣基金經(jīng)理不能提前于客戶交易。
2、With respect to long-lived assets, which of the following statements is least accurate?The cost model for
long-lived assets:【單選題】
A.must be used under U.S.GAAP.
B.must be used for all classes of intangible assets under IFRS.
Cmay be used for some classes of assets while the revaluation model may be used for other classes under
IFRS.
正確答案:B
答案解析：IFRS允許企業(yè)既可以使用成本模型(cost model),也可以使用重估模型(revaluationmodel)。成本模型使用歷史成本減去累計折舊或攤銷。重估模型使用公允價值。相對地,U.S.GAAP要求采用成本模型。
同時，IFRS允許公司對于一些資產(chǎn)類別使用成本模型，對于另外一些資產(chǎn)類別使用重估模型，但是公司必須對于四分類的資產(chǎn)類別應(yīng)用同樣的模型，并且必須重新評估所有在已經(jīng)分類的資產(chǎn)類別中的項目，以避免選擇性的重新估值。
3、Participating preference shares are least likely to entitle the shareholders to participate in:【單選題】
A.addltlonal distribution of the company's assets upon liquidation.
B.corporate decisions through voting rights.
C.additional dividends if the company's profits exceed a predetermined level.
正確答案:B
答案解析:Participating preference shares do not entitle the shareholders to participate In corporate
Decision sthrough voting rights. But they do entitle them to (1) an additional dividend if the company's proflts exceed a prespecified level and (2) additional distribution of the company's assets upon liquidation,above the par.Section 3.2
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