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【单选题】
船舶载客、载货后吃水达到最高载重线时的重量，即船舶最大限度的重量，称为（）。A.
船舶载重量
B.
容积吨位
C.
空船排水量
D.
满载排水量
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反馈参考答案：
举一反三
【单选题】华威公司2014年有关资料如下表所示,则华威公司2014年净资产收益率为多少? 表 华威公司部分财务数据 金额单位:万元 年初数 年末数 本年数或平均数 存货 流动负债 总资产 流动比率 速动比率 权益乘数 流动资产周转率(次) 净利润 7200 6000 15000 0.8 9600 8000 17000 1.5 1.5 4 2880
A.
25%
B.
26%
C.
27%
D.
28%
【单选题】Which of the following statement is/are true? (1) Corportate tax is a indirect tax on the turnover of companies (2) National insurance tax is a direct tax suffered by employees, employers, and the sel...
A.
1 and 3 only
B.
2 only
C.
1, 2, 3 and 4
D.
1, 2 and 4 only
【单选题】Which of the following statements is/are true? (1) Corporation tax is a direct tax on the turnover of companies (2) National insurance is a direct tax suffered by employees, employers and the self-emp...
A.
1 and 3 only
B.
2 only
C.
1, 2, 3 and 4
D.
1, 2 and 4 only
【单选题】Value added tax is ( ).
A.
turnover tax
B.
income tax
C.
resource tax
D.
property tax
【单选题】某小企业本年度营业收入80万元,利息费用保障倍数为4,负债利息率为10%,权益乘数2保持不变,期初资产总额为100万,总资产周转率为0.8,所得税税率为25%。则权益报酬率为( )
A.
11.25%
B.
40%
C.
22.5%
D.
30%
【单选题】下列哪项表述不属一般进出口货物的特征:
A.
进出境时缴纳进出口税费
B.
进出口时提交相关的许可证件
C.
海关放行即办结了海关手续
D.
一般进出口货物向海关申报时报关单贸易方式栏应填报为一般贸易
【单选题】Which of the following statements is/are true? (1) Corporation tax is a direct tax on the turnover of companies (2) National insurance is a direct tax suffered by employees, employers and the self-emp...
A.
(1) and (3) only
B.
(2) only
C.
(1), (2), (3) and (4)
D.
(1), (2) and (4) only
【判断题】Value added tax is a direct tax on the supply of goods and services by businesses.
A.
正确
B.
错误
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