On 1 January 2008 a company enters into a lease agreement to lease a p

1.Which of the following factors contribute to a finance lease classification?选项： A:The lease term is for two years of the leased asset’s economic life of 10 years. B:Legal ownership of the leased asset transfers to the lessee at the end of the lease term. C:The return on the lease only compensates the lessor for insurance, maintenance and operating costs incurred by the lessor. D:The present value of the minimum lease payments equals 95 per cent of the fair valueof the leased asset at the start of the lease.

2.A company is selling an unregistered leasehold property which it has owned for many years. The lease was granted in 1980 and was assigned to the company in 1985. The person who sold the lease to the company had themselves taken an assignment of the lease in 1982. The company created a mortgage on the property in favour of its bank in 1986. The title to the freehold reversion is unregistered. The solicitor acting for the company is preparing an epitome of title.Which one of the following documents would constitute the most appropriate root of title? 选项： A:The conveyance of the freehold estate to the original landlord. B:The lease. C:The 1982 assignment of the lease. D:The 1985 assignment of the lease. E:The 1986 mortgage.

3.Which of the following statements about a capital lease is FALSE（）选项： A、As compared to an operating lease, a capital lease will report higher operating cash flows and lower financing cash flows. B、When a capital lease is initiated, the present value of the leased assets is treated as an investing cash flow. C、Total cash flows are not affected by the accounting treatment of the lease.

4.You act for a prospective tenant of a commercial property, of which your client proposes to take a three year lease, to begin in six months’ time once the lease of its current premises has expired. Which of the following statements best describes the position? 选项： A: The lease must be executed as a deed because it is being granted for a term of longer than one year B: The lease must be executed as a deed because it is not being granted to begin immediately C: The lease can be executed under hand because it is for a term of three years or less D: The lease can be executed under hand because it is not being granted to begin immediately E: All leases must be executed as a deed

5.Under U.S. GAAP, one criterion for a finance lease classification is that the term of the lease represents the major part of the leased property's estimated economic life at the inception of the lease. What is a reasonable minimum threshold percentage for representing a "major part" of the asset's economic life? 选项： A: 51% B: 75% C: 80% D: 90%

6.A five-year finance lease entered into on December 31, Year 1, specified equal minimum annual lease payments due on December 31 of each year. The first minimum annual lease payment, paid on December 31. Year 1,consists of which of the following?Interest expense Lease liability 选项： A: Yes No B: No Yes C: No No D: Yes Yes

7.Your client is the owner of a commercial property which is occupied by a periodic tenant. The tenant has never had a written lease, and pays rent on the first calendar day of each month. Your client intends to redevelop the premises and wishes to recover possession as quickly as possible. Which of the following best describes the position? Assume the tenant has the protection of the LTA 1954. 选项： A: Your client can terminate the lease by serving one months’ notice B: Your client can terminate the lease by serving one month’s notice expiring on the last day of the month C: Your client can terminate the lease by serving at least one month’s notice expiring on the last day of the month D: Your client can terminate the lease by serving six months’ notice expiring on the last day of the month E: Your client can terminate the lease by serving at least six months’ notice expiring on the last day of the month

8.Which of the following best describes a company's business portfolio?选项： A:the list of all the marketing activities in which the company invests; B:the target segments of the company's various businesses; C:the company's products or services in a particular market; D:the collection of businesses and products that make up the company

9.The landlord of a commercial property has consulted their solicitor regarding the tenant's rent arrears. The Commercial Rent (Coronavirus) Act 2022 does not apply to the arrears.The solicitor advises that commercial rent arrears recovery (CRAR) may be an option to obtain payment of the rent arrears. Which one of the following statements in relation to CRAR in these circumstances is correct? 选项： A: It applies to any type of lease,which need not be in writing. B: There must be a minimum amount of rent arrear, equivalent to 14 days' unpaid rent before CRAR is available. C: The landlord may either exercise CRAR themselves or use an enforcement agent. D: There are no restrictions on the types and value of goods which can be seized using CRAR. E: CRAR only applies to 'rent', not to service charges, insurance or rates payable under the terms of the lease.

10. Under which of the following charter parties is the master particularly concerned with laytime, dispatch money and demurrage? ________. 选项：A、 BareboatB、 VoyageC、 TimeD、 Lease

11.which of the following is an example of a compliance audit?选项： A:An audit of financial statements; B:An audit of a company's policies and procedures for adhering to environmental laws and regulations; C:An audit of a company's internal control over financial reporting.; D:An audit of the efficiency and effectiveness of a company's legal department.

12.Which of the following is an example of a compliance audit?选项： A:An audit of a company's policies and procedures for adhering to environmental laws and regulations.; B:An audit of financial statements.; C:An audit of a company's internal control over financial reporting.; D:An audit of the efficiency and effectiveness of a company's legal department.

13.Which of the following is an example of a compliance audit? 选项： A、An audit of a company's policies and procedures for adhering to environmental laws and regulations. B、An audit of financial statements. C、An audit of a company's internal control over financial reporting. D、An audit of the efficiency and effectiveness of a company's legal department.

14.某化合物的1HNMR谱和IR谱图分别如图4—31和图4—32所示，推断它的结构。 IR谱图出峰位置和透过选项：A:某化合物的1HNMR谱和IR谱图分别如图4—31和图4—32所示，推断它的结构。 B:

C:

IR谱图出峰位置和透过率： D:

15.A shop owner rents their shop under the terms of a lease which is protected by the Landlord and Tenant Act 1954 (Pan II). The lease is due to end in two years* time. The shop owner wants to remain in the premises at the end of the term but also wants to save money Therefore, the shop owner serves a section 26 notice on the landlord requesting a new lease at a lower monthly rent.Did the shop owner validly serve the notice requesting a new lease? 选项： A:Yes, because the notice may be served any time before the end or me lease term. B:No. because the notice must be served between six and 12 months before they wish the new tenancy to start C:No, because the shop owner should have served a section 25 notice D:Yes, because the notice must be served two years before they wish the new tenancy to start E:No, because the notice must be prepared by a solicitor acting for the tenant who wishes to request the new lease.

16.Which of the following statements are TRUE of limited liability companies?(1) The company’s exposure to debts and liability is limited(2) Financial statements must be produced(3) A company continues to exist regardless of the identity of its owners选项： A:1 and 2 only; B:1 and 3 only; C:2 and 3 only; D:1, 2 and 3

17.At last we settled on the terms of the __________ last month. 选项： A、least B、instinct C、lease D、less

18.Which of the following are Kafka message transmission assurance methods? 选项： A:A. At Most Once B:B. At Lease Once C:C. Exactly Once D:D. All of the above

19.the basic elements of the lease agreement to ensure that they are in line with what you orally agreed to. These elements include the monthly rent, the terms of payment, and （）选项： A: Procedure B: Delivered C: Schedule D: Penalties

20.Anton Patrick is a finance and accounting professor at the Boston Business College (BBC). Current he is teaching the subject of commodities and derivatives to first-year undergrad finance students. During a surprise quiz, he asked some students to define the use of “lease rate” in commodities markets. Three of the students gave the following definitions. Which one of them is/are correct^Student 1: “Lease rate is the risk-free rate at which a long position holder in the futures contract can finance his position”Student 2: “Lease rate is a variable which is widely used as an underlying variable for the futures”Student 3: “Lease rate is the rate used by short-seller of the commodity to compensate the lender of the commodity for the lending” 选项： A: Student 1 is correct B: Student 2 is correct C: Student 3 is correct D: Students 2 and 3 are correct

21.__ a specific time when both you and the other party can presentyourselves for signing the lease agreement simultaneously.

22.Which statement is correct about "agency cost of leasing"? ( ) 选项： A:The lease payments are lowered to compensate for the agency cost of leasing.; B:Shorter lease terms decrease the agency cost of leasing.; C:Agency cost of leasing is an illustration of the "moral hazard" problem.; D: Agency cost of leasing is an illustration of the "adverse selection" problem.