信托公司的非货币信托业务包括( ) A．有价证券信托 B．债权信托 C．不动产信托

商品房销售计价方式包括（）。

A.按均摊建筑面积计价

B.按套内使用面积计价

C.按建筑面积计价

D.按套（单元）计价

E.按套内建筑面积计价

Since Hongyan Mechanical Engineering Co Ltd (Hongyan Co) could not settle the huge amount of debts due, its creditors applied for bankruptcy in the competent people’s court. The court accepted the application of the creditors and declared the bankruptcy of Hongyan Co. The court designated a bankruptcy administrator to be in charge of the bankruptcy liquidation. During the process of bankruptcy liquidation, the bankruptcy administrator formulated a list of bankruptcy assets, debts due and declared credits.(a) the appraised bankruptcy assets of Hongyan Co were as follows:(i) Office building – appraised value of RMB 2,400,000 yuan, mortgaged for a loan borrowed from the Communication Bank.(ii) Investment to a mutual fund – RMB 1,400,000 yuan.(iii) A rental receivable from Company A – RMB 1,900,000 yuan.(iv) Giving up a creditor’s right due 10 months before the bankruptcy of Hongyan Co – RMB 1,000,000 yuan.(b) the declared credits by Hongyan Co’s creditors were as follows:(i) Communication Bank’s loan – principal RMB 2,000,000 yuan with 10% of annual interest rate for two years.(ii) Company A’s credit due – RMB 7,000,000 yuan.(iii) Company B’s credit under a sales contract payable by Hongyan Co – RMB 1,500,000 yuan.(iv) Company C’s damages due to the termination of contract by the bankruptcy administrator – RMB 1,400,000 yuan.Required:Answer the following questions in accordance with the relevant provisions of the Enterprise Bankruptcy Law of China and give your reasons for your answer:

(d) state the credits that should be deemed as the common credits of bankruptcy. (3 marks)

（二）《会计法》修订后，某上市公司董事长刘某对总经理李某说：“你是总经理，负责公司的日常经营工作，同时把公司的会计工作抓一抓，不能出问题，如果在会计方面出了问题，你应负主要责任。今后的企业财务会计报告也由你把关，由你签字盖章，我就不签字了。”李某说：“我是学理工的，对会计这方面知之甚少，我看还是责成总会计师王某全权负责会计工作。”某年年终，该企业总会计师王某和财务部长张某经过测算后，发现企业本年度可能出现亏损，遂向董事长刘某汇报，刘某表示，财务数据关系到公司的形象，不管采取什么办法，报表一定要盈利。财务部长张某不同意做假帐，后来总会计师王某与总经理李某商量，批使财务副部长贾某虚拟了两笔无交易的销售收入，从而使企业的报表由亏变盈。财务部长张某得知此事后向当地的财政部门进行了举报，财政部门立即对该公司实施了检查。 总经理李某认为张某举报公司的造假行为，损害了公司的利益，对张某做出了开除处理，由贾某接任财务部长。

该企业总会计师王某的行为不符合会计职业道德中（）的要求。

A．客观公正

B．坚持准则

C．诚实守信

D．参与管理

题目根据行政诉讼法及相关规定，行政诉讼的被告应当在何时就其作出的具体行政行为向人民法院提供证据？

A．收到起诉状副本之日起10日内

B．第一审庭审结束前

C．第一审法庭辩论终结前

D．第一审判决作出前

农业发展作为城市化的初始动力，其首要的表现是：

A．为城镇人口提供了粮食

B．为工业生产提供了原料

C．为城市发展提供了劳动力

D．为工业提供了市场