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【简答题】
In the eyes of many foreigners, Chinese are the best hosts ( 主人 ) and the worst guests in the world. They’re not really bad guests, but because the guest-host relationship in China is much different than in some western counties, it appears they are not nice guests. And western guests sometimes look rude ( 粗鲁的 ) in the eyes of Chinese guests. In China, guests are almost like gods. Whenever I enter a Chinese person’s home, there is always fruit on the table for me, and someone is quick to bring me a cup of tea or water. In the west, generally the guest is not a god. Acting according to the host’s way of doing things is usual behavior for a guest. My wife’s mother, a very kind elderly Chinese lady, doesn’t smoke. When I see some of her guests smoking in her house, as a non-smoker, I feel unhappy. Usually I want to stop them directly, but I must realize that in China, to be a good host, she must not do that. In most North America homes, if you are a guest, and the hosts are not smokers, you should not smoke in their house. At the very least, you could ask, “Is it OK if I smoke?” “But, don’t be surprised if they say, “No, you can’t smoke.” In our culture, if you smoke in their home, you are a bad guest, but if they don’t allow you to smoke in their house, they are not a rude guest. Guests in China also have special habits. Some western people may not adapt to these habits very soon. Thankfully my wife is Chinese, so whenever we visit a Chinese family she tells me to buy them a gift. However, giving a gift to a host is not always necessary in my country. So, if you invite international guests to your home, don’t be too surprised if they don’t bring you a gift. In China, you probably won't need to change the guest-host relationship very much because you will probably only be the host, and Chinese are naturally very good hosts. If western hosts invite you to their house, try not to be too surprised if their style of treating you is not what you have expected.
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【单选题】某生产企业,2008年有关会计资料如下: (1)年度会计利润总额为300万元; (2)全年销售收入为3000万元; (3)“管理费用”中列支的业务招待费30万元,广告费和业务宣传费500万元: (4)“营业外支出”中列支的税收罚款1万元,公益性捐赠支出25万元; (5)“投资收益”中有国债利息收入5万元,从深圳某联营企业分回利润17万元,己知联营企业的所得税税率为15%。 假设该企业所得税税率为2...
A.
100000
B.
150000
C.
180000
D.
300000
【多选题】进行创业需要具备一定的知识,主要包括()。
A.
专业知识
B.
政策知识
C.
商业知识
D.
法律知识
【单选题】(二) 某生产企业,2008年有关会计资料如下: (1)年度会计利润总额为300万元; (2)全年销售收入为3 000万元; (3)“管理费用”中列支的业务招待费30万元,广告费和业务宣传费500万元: (4)“营业外支出”中列支的税收罚款1万元,公益性捐赠支出25万元; (5)“投资收益”中有国债利息收入5万元,从深圳某联营企业分回利润l7万元,己知联营企业的所得税税率为15%。 假设该企业所得...
A.
100 000
B.
150000
C.
180 000
D.
300 000
【简答题】单级主减速器从动锥齿轮依次将动力经 、 、 、 、 传给驱动车轮。A. 差速器壳、十字轴、行星齿轮、半轴齿轮、半轴
【简答题】汽车在行驶过程中,发动机的动力传至主减速器后,主减速器(单级)从动锥齿轮依次将动力经差速器壳体、( )、( )、半轴齿轮、( )传递给驱动车轮。
【多选题】在出具《内部控制审核报告》时,注册会计师应当在固有限制段中指明的内容包括( )。
A.
根据评价结果推测未来内部控制有效性具有一定的风险
B.
存在因错误或舞弊而导致错报发生和未被发现的可能性
C.
已实施的审核程序仅为发表审核意见提供了合理基础
D.
认定内部控制的有效性是被审核单位管理当局的责任
【单选题】某内资企业2007年度取得产品销售收入净额6000万元,计算企业所得税应纳税所得额时,准许扣除的业务招待费限额是( )万元。
A.
18
B.
20
C.
21
D.
30
【简答题】单级主减速器从动锥齿轮依次将动力经 、 、 、 、 传给驱动车轮。
【多选题】注册会计师在评价审计证据的可靠性时,应该考虑的一般原则包括( )。
A.
结果容易被篡改的复印件可能是不可靠
B.
被审计单位内部控制薄弱时生成的审计证据可能是不可靠的
C.
由不具备评价证据的专业能力的注册会计师直接获取的审计证据可能是不可靠的
D.
从独立的外部来源获得的由不知情者或不具备资格者提供的审计证据可能是不可靠的
【单选题】(二)某生产企业,2008年有关会计资料如下: (1)年度会计利润总额为300万元; (2)全年销售收入为3000万元; (3)“管理费用”中列支的业务招待费30万元,广告费和业务宣传费500万元; (4)“营业外支出”中列支的税收罚款1万元,公益性捐赠支出25万元; (5)“投资收益”中有国债利息收入5万元,从深圳某联营企业分回利润17万元,己知联营企业的所得税税率为15%。 假设该企业所得税税...
A.
100000
B.
150000
C.
180000
D.
300000
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