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1. [单选题]19 What is the company’s return on shareholders’ equity?
A. 15/40 = 37·5%
B. 20/100 = 20%
C. 15/100 = 15%
D. 20/150 = 13·3%
2. [单选题]In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.
A. What is the correct treatment of the estate income for individual income tax purposes?
B. The estate income is not taxable
C. The estate income will be taxed as occasional (ad hoc) income
D. The estate income will be taxed as other income
E. The estate income will be taxed as service income
3. [单选题]15 Which of the following statements about intangible assets are correct?
1 If certain criteria are met, research expenditure must be recognised as an intangible asset. 2 Goodwill may not be revalued upwards. 3 Internally generated goodwill should not be capitalised.
A. 2 and 3 only
B. 1 and 3 only
C. 1 and 2 only
D. All three statements are correct
答案：
1、正确答案 ：C
2、正确答案 ：B
3、正确答案 ：A
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