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【单选题】
某饭店是中外合资旅游企业。自1998年开业以来,营业情况一直良好,员工队伍也相对稳定。但自去年下半年开始,由于当地两家新饭店开张,使该饭店陷入了困境,饭店出现了严重亏损。为此饭店采取了一些增收节支的办法,但引起了员工的不满。同时也出现了一些合同纠纷。.请根据国家的有关规定人力资源管理的基本原理作出判断。 在裁员过程中,有一名员工认为企业未执行原签订的劳动合同,而不服企业的决定和调解机构的调解。对此,该员工可采取( )。
A.
要求合同管理机构对合同进行鉴证
B.
要求司法机关对劳动合同进行公证
C.
向调解委员会申请调解
D.
向劳动合同仲裁机构申请劳动争议仲裁
E.
向人民法院起诉要求审理
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【单选题】In accordance with ISA 250 Consideration of laws and regulations in an audit of financial statements what are the responsibilities of the external auditor?
A.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have both a direct and indirect effect on the financial statements
B.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have a direct effect on the financial statements only
C.
To obtain sufficient appropriate evidence regarding compliance with laws and regulations that have an indirect effect on the financial statements only
D.
To prevent and detect all non-compliance with laws and regulations which affect the business
【单选题】What is special about the Beatitudes and the Sermon on the Mount?
A.
They were Jesus' first in-depth sermon.
B.
Jesus' teachings had a strong anti-Roman effect.
C.
They are a concentrated and focused distillation of Jesus' message about the new kingdom.
D.
It was Jesus' indirect claim to Israel's crown.
【单选题】依据我国《海商法》和《物权法》的相关规定,关于船舶物权的表述,下列哪一选项是正确的?
A.
甲的船舶撞坏乙的船舶,则乙就其损害赔偿对甲的船舶享有留置权
B.
甲以其船舶为乙设定抵押担保,则一经签订抵押合同,乙即享有抵押权
C.
以建造中的船舶设定抵押权的,抵押权仅在办理登记后才能产生效力
D.
同一船舶上设立数个抵押权时,其顺序以抵押合同签订的先后为准
【判断题】企业为职工支付的补充养老保险和补充医疗保险属于企业为职工个人缴纳的保险,不得在企业所得税前扣除。
A.
正确
B.
错误
【多选题】What’s true about “ indirect characterization”?
A.
the author tells us what he or she wants us to know about the character
B.
the author shows us the traits of the character by describing his/her appearance, actions
C.
the author reveals character's personality through its effect on other characters
D.
the author state explicitly the character’s traits
【单选题】下列属于会计恒等式的是 ( )。
A.
资产 = 负债 + 所有者权益
B.
资产 = 负债 + 所有者权益 +( 收入 - 费用 )
C.
资产 = 负债 + 所有者权益 + 利润
D.
收入 - 费用 = 利润
【单选题】三副管理大型CO2设备的职责有________。Ⅰ.保证CO2间整洁、干燥、通风良好;Ⅱ.室内有适当的照明和有效的通信设备;Ⅲ.CO2气瓶称重与管路吹通证书有效;Ⅳ.CO2间随时上锁,钥匙由三副保管。
A.
Ⅰ~Ⅲ
B.
Ⅰ~Ⅳ
C.
Ⅰ、Ⅲ、Ⅳ
D.
Ⅱ~Ⅳ
【判断题】企业为投资者或者职工支付的补充养老保险费、补充医疗保险费,在国务院财政、税务主管部门规定的范围和标准内,准予扣除。()
A.
正确
B.
错误
【单选题】下列属于会计恒等式的是( )。
A.
收入-费用=利润
B.
资产=负债+所有者权益
C.
资产=负债+所有者权益+利润
D.
资产=负债+所有者者权益+(收入-费用)
【判断题】企业为职工支付的补充养老保险和补充医疗保险,准予据实扣除。
A.
正确
B.
错误
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