【单选题】
政府根据财政资金状况和经济社会发展需要决定发行公债的时间、规模、种类和期限，这体现了政府债务收入的（）特征。___
A. 有偿性
B. 固定性
C. 自愿性
D. 灵活性
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答案
D
解析
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企业应当按照交易或事项的经济实质进行会计核算，而不应当仅仅按照它的法律形式作为会计核算的依据。这是会计核算一般原则中的()原则。___
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C. ?相关性
D. ?重要性
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某企业2017年末资产负债表中资产总额840万元，负债总额552万元，利润表中利润总额300万元，那么所有者权益是（）万元___
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关于无效合同和可撤销合同的说法，错误的是（）___
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以下对借款人权利描述中错误的是（）。___
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B. 有权按合同约定提取和使用全部贷款
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【单选题】
下列经营活动中，属于商业银行中间业务特点的是（）___
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直接金融市场和间接金融市场的差别在于（）___
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某投资者购买了10000元的投资理财产品，期限2年，年利率为6%，按年支付利息。假定不计复利，第一年收到的利息也不用于再投资，则该理财产品到期的本息和为（）元。___
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【单选题】
中国银保监会对银行业监管的主要职责不包括（）___
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【单选题】
根据《商业银行法》规定，商业银行违反规定提高或者降低利率以及采用其他不正当手段，吸收存款，发放贷款的，没有违法所得或者违法所得不足五十万元的，处（）。___
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