题目内容
旅游资源的优势等同于旅游产品的优势。()
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操作风险评估(RCSA)的原理是按照“固有风险一控制措施=剩余风险”的方法，对业务流程中的()和控制措施进行系统识别、量化评级和记录报告，评估业务流程固有风险、剩余风险，量化分析风险程度，并针对不可接受的风险敞口采取改进措施。
Ms Huang, a shareholder of the Daqing Limited Liability Company (Daqing), found that the general manager, Mr Ding, had accepted bribes from several suppliers, which materially caused losses to Daqing, and adversely affected the interests of all shareholders.
Further examination, through a Certified Public Accountant firm, disclosed that there were a lot of affiliated transactions between Daqing and Everbright Co, which was the majority shareholder of Daqing. Mr Ding was recommended by Everbright Co and appointed by Daqing’s board of directors, which was substantially influenced by Everbright Co. With a series of such transactions Daqing transferred huge profits to Everbright Co and adversely affected Daqing.
Required:
(a) State whether Ms Huang was entitled to take legal action against Mr Ding for his illegal behaviour of accepting bribes which adversely affected all the shareholders. (2 marks)
(b) State TWO different legal actions Ms Huang was entitled to take to protect the rights of Daqing and its shareholders due to the affiliated transactions with Everbright Co. (4 marks)
作为“无烟工业”，旅游业正成为国民经济的支柱产业，旅游规划也成为旅游业经济发展的奠基石。()
某上市公司2015年度财务报告于2016年2月10日编制完成，注册会计师完成审计并签署审计报告的日期为2016年4月10日，财务报告经董事会批准于4月20日对外公布，股东大会召开日期为4月25日。按照准则规定，该公司2015年度资产负债表13后事项的涵盖期间为()。
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