高级信息系统项目管理师
The parties to government procurement refer to the principal entities of all kinds that enjoy rights and undertake obligations in government procurement, including the procuring entities,the （ ） and the procuring agencies.A、usersB、serversC、producersD、supp
题目
The parties to government procurement refer to the principal entities of all kinds that enjoy rights and undertake obligations in government procurement, including the procuring entities,the （ ） and the procuring agencies.
- A、users
- B、servers
- C、producers
- D、suppliers
相似问题和答案
第1题：
Which of the following is not a method of government procurement.
A Assistance
B sealed bidding
C competitive proposals
D acquisition
E small purchases
第2题：
161 There are four methods of government procurement. Which is not one of these methods? A. Assistance
B. Sealed bidding
C. Competitive proposals
D. Acquisition
E. Small purchases
第3题：
A(n) _____ system is designed to ensure the timely availability of nonhuman resources, and includes the cost in procurement, shipping/freight, storage and loss.
A . Inventory control.
B . Materials management.
C . Procurement.
D . All of the above.
E . A and C only.
第4题：
5 International Financial Reporting Standards (IFRSs) are primarily designed for use by publicly listed companies and
in many countries the majority of companies using IFRSs are listed companies. In other countries IFRSs are used as
national Generally Accepted Accounting Practices (GAAP) for all companies including unlisted entities. It has been
argued that the same IFRSs should be used by all entities or alternatively a different body of standards should apply
to small and medium entities (SMEs).
Required:
(a) Discuss whether there is a need to develop a set of IFRSs specifically for SMEs. (7 marks)
5 (a) IFRSs were not designed specifically for listed companies. However, in many countries the main users of IFRS are listed
companies. Currently SMEs who adopt IFRS have to follow all the requirements and not all SMEs take exception to applying
IFRS because it gives their financial statements enhanced reliability, relevance and credibility, and results in fair presentation.
However, other SMEs will wish to comply with IFRS for consistency and comparability purposes within their own country and
internationally but wish to apply simplified or different standards relevant to SMEs on the grounds that some IFRS are
unnecessarily demanding and some of the information produced is not used by users of SME financial statements.
The objectives of general purpose financial statements are basically appropriate for SMEs and publicly listed companies alike.
Therefore there is an argument that there is a need for only one set of IFRS which could be used nationally and internationally.
However, some SMEs require different financial information than listed companies. For example expanded related party
disclosures may be useful as SMEs often raise capital from shareholders, directors and suppliers. Additionally directors often
offer personal assets as security for bank finance.
The cost burden of applying the full set of IFRS may not be justified on the basis of user needs. The purpose and usage of
the financial statements, and the nature of the accounting expertise available to the SME, will not be the same as for listed
companies. These circumstances themselves may provide justification for a separate set of IFRSs for SMEs. A problem which
might arise is that users become familiar with IFRS as opposed to local GAAP thus creating a two tier system which could
lead to local GAAP being seen as an inferior or even a superior set of accounting rules.
One course of action would be for GAAP for SMEs to be developed on a national basis with IFRS being focused on accounting
for listed company activities. The main issue here would be that the practices developed for SMEs may not be consistent and
may lack comparability across national boundaries. This may mean that where SMEs wish to list their shares on a capital
market, the transition to IFRSs may be difficult. It seems that national standards setters are strongly supportive of thedevelopment of IFRSs for SMEs.
第5题：
The parties to government procurement refer to the principal entities of all kinds that enjoy rights and undertake obligations in government procurement, including the procuring entities, the （）and the procuring agencies.
A.users
B.servers
C.producers
D.suppliers
第6题：
There are four methods of government procurement. Which is not one of these methods?
A Assistance
B Sealed bidding
C Competitive proposals
D Acquisition
E Small purchases
第7题：
117 Which of the following is not a method of government procurement.
A. Assistance
B. sealed bidding
C. competitive proposals
D. acquisition
E. small purchases
第8题：
Formal written communication is mandated for which of the following?
A scope changes not part of the original project
B taking exception to a specification
C procurement of raw materials
D All of the above.
E A and B only
第9题：
● Fair and （73） competition in government procurement around the world is good business and good public policy. Competitive pricing, product （74）and performance improvements result from competitive practices and help ensure that government authorities get the best （75）for the public they serve.
（73）
A. open
B. continue
C. dependent
D. reliable
（74）
A. recession
B. innovation
C. crisis
D. ability
（75）
A. help
B. server
C. value
D. policy
第10题：
● The parties to government procurement refer to the principal entities of all kinds that enjoy rights and undertake obligations in government procurement, including the procuring entities, the (75) and the procuring agencies.
(75) A. users
B. servers
C. producers
D. suppliers