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【多选题】
企业所得税法下,对业务招待费的审核,应关注以下( )情形。
A.
列支的业务招待费支出是否真实、合理、合法
B.
计提基数包括视同销售收入
C.
有无将不属于业务经营的费用列入业务招待费
D.
对超限额列支的业务招待费在计算所得额时是否纳税调整
E.
业务招待费是否按实际发生额的40%,但不超过销售收入5‰的限额在税前扣除
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【简答题】Why do you think he goes to the beach/nature? (why didn't he go to the cinema/favourite restaurant/KTV for example)
【单选题】Davidson Corporation had the following transactions: (1) Issued five million shares of $2 par value preferred stock at a price of $10. (2) Purchased 100000 shares of its own common stock as treasury s...
A.
Assets  =   Liabilities +  Owner ’ s equity (1)   Cash          Preferred Stock Additional paid-in Capital 50,000,000                            10,000,000        40,000,000 (2)  Cash                     Treasury stock -3,500,000                        -3,500,000
B.
Assets         =   Liabilities      +   Owner ’ s equity (1)   Cash                       Preferred Stock  Additional paid-in Capital 40,000,000                       10,000,000        40,000,000 (2)  Cash                         Treasury stock -3,500,000                        -3,500,000
C.
Assets         =   Liabilities      +   Owner ’ s equity (1)   Cash                       Preferred Stock  Additional paid-in Capital 10,000,000                       10,000,000        40,000,000 (2)  Cash                         Treasury stock -3,500,000                        -3,500,000
D.
None of the above.
【单选题】下列各项中不会引起其他货币资金发生变动的是
A.
企业销售商品,收到商业汇票,
B.
企业用银行本票购买办公用品
C.
企业将款项汇往外地开立采购专用账户,
D.
企业为购买基金,将资金存入在债券公司指定的银行开立的投资款专户
【单选题】下列各项不会引起其他货币资金发生变动的是( )。
A.
企业销售商品收到的银行承兑汇票
B.
企业用银行本票购买办公用品
C.
企业将款项汇往外地开立采购专门账户
D.
企业为购买基金将资金存入证券公司指定银行开立账户
【单选题】淀粉初步消化部位在
A.
口腔
B.
C.
小肠
D.
大肠
【单选题】下列各项中不会引起其他货币资金发生变动的是
A.
企业销售商品收到商业汇票
B.
企业用银行本票购买办公用品
C.
企业将款项汇往外地开立采购专用账户
D.
企业为购买基金将资金存入在证券公司指定银行开立账户
【简答题】The doctor at the beginning of the story frequently cut Wheatley short. Why do you think he did this? Was he being rude, impatien, or otherwise?
【单选题】第一节 单项填空 从A、B、C、D四个选项中,选出可以填入空白处的最佳选项。 -- Why do you think he is a liar? -- We have proved ______ many times.
A.
so
B.
as much
C.
him
D.
it
【多选题】Why do you think He Jiang was selected as the student speaker on Harvard Commencement? (多选)
A.
Because he is more handsome than the other candidates.
B.
Because he has an idea worth spreading
C.
Because his English is better than the other candidates.
D.
Because his speech is wonderfully organized.
【单选题】淀粉初步消化的部位是
A.
口腔
B.
食道
C.
D.
小肠
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