重要提示:请勿将账号共享给其他人使用,违者账号将被封禁!
查看《购买须知》>>>
首页 > 学历类考试> 法律硕士
网友您好,请在下方输入框内输入要搜索的题目:
搜题
拍照、语音搜题,请扫码下载APP
扫一扫 下载APP
题目内容 (请给出正确答案)
[单选题]

An overseas student studies ().

A.at home

B.abroad

C.at sea

D.on a ship

答案

B、abroad

更多“An overseas student studies ().”相关的问题

第1题

Between 1974 and 1997, the number of overseas visitors expanded ______ 27%.A.byB.forC.toD.

Between 1974 and 1997, the number of overseas visitors expanded ______ 27%.

A.by

B.for

C.to

D.in

点击查看答案

第2题

A Chinese company has borrowed a USD500,000 loan from an overseas bank. Interest on the lo
an is accrued and paid annually at the rate of 12% per annum. The relevant business tax rate is 5% and neither surcharges nor treaty relief apply.

What is the amount of enterprise income tax (EIT) the Chinese borrower needs to withhold from the annual interest paid to the overseas bank?

A.USD6,000

B.USD15,000

C.USD5,700

D.USD14,250

点击查看答案

第3题

From the point of view of a Chinese bank, ______ is our bank's account in the books of an
overseas bank' denominated in foreign currency.

A.a vostro account

B.a nostro account

C.a mirror account

D.a record account

点击查看答案

第4题

Which of the following imports to China from overseas can be exempt or temporarily exempt
from China customs duty?

(1) The importation of goods into a China free trade zone

(2) The importation of equipment under an operating lease

(3) The importation of raw materials under a processing trade

(4) The importation of raw materials under a general trade

A.1, 2, 3 and 4

B.1, 2 and 3 only

C.1 and 3 only

D.2 and 4 only

点击查看答案

第5题

(b) Provide the directors of Acrux Ltd with a detailed explanation of the maximum rate of

(b) Provide the directors of Acrux Ltd with a detailed explanation of the maximum rate of tax that will be suffered

on both the distributed and non-distributed profits of the non-UK resident investee companies where:

(1) there is a double tax treaty between the UK and the country in which the individual companies are

resident; and

(2) there is no such double tax treaty.

Note: you are not required to explain the position of the overseas resident branches. (6 marks)

点击查看答案

第6题

After a period of expansion into several overseas markets and some structural decentralisa
tion, Loho Company was considering its internal audit and internal control needs. Although privately owned and therefore not subject to listing rules, Loho’s auditors had often suggested that a formal internal audit function would be beneficial.

The launch of several new products and a rapid increase in exports had raised a number of problems at Loho. These included problems in meeting order deadlines, whilst a number of operational constraints had meant that some orders had been delivered to customers late. The increase in overseas business had also, according to Sonja Tan, the financial director, increased the overall risk profile of the business. Credit risk had risen substantially as had a range of risks associated with exporting and overseas investment. In addition to a growth from 150 to 600 employees in its home country, Loho also had recruited a further 200 people overseas in order to facilitate business in those countries.

As part of her continuing professional development (CPD), Sonja Tan, the finance director who was also a professional accountant, had been to a seminar on improving internal controls (IC). She believed that at this point in its growth, Loho could benefit from tighter internal controls. Speaking about this to the board on her return from the seminar, she reminded her colleagues that sound internal controls could only provide ‘reasonable assurance’ and that any IC system had inherent limitations and could never be totally effective whatever changes were made to improve them. This came as a surprise to some board members who assumed, because internal controls were often very expensive, that they should be guaranteed to be fully effective.

Required:

(a) Construct the case for establishing an internal audit function at Loho Company. (10 marks)

(b) Explain the reasons why many internal controls can never be guaranteed to be fully effective and discuss why ICs being ‘very expensive’ are no guarantee of their effectiveness. (9 marks)

(c) The finance director Sonja Tan learned about improved internal controls as part of her continuing professional development (CPD).

Required:

Explain the advantages of continuing professional development (CPD) for professional accountants such as finance director Sonja Tan. (6 marks)

点击查看答案

第7题

Student A: The Spring Festival is coming finally! What about going for a picnic tomor
row?

Student B: Great!______. What time and where?

点击查看答案

第8题

Mary is the top student in the class. She studies harder______.A.than any studentB.than al

Mary is the top student in the class. She studies harder______.

A.than any student

B.than all the students

C.than any other student

D.than some other student

点击查看答案

第9题

Student A: Would you like to go with me for a movie tonight?Student B: __________A.Why bot

Student A: Would you like to go with me for a movie tonight?

Student B: __________

A.Why bother?

B.Oh, come on.

C.Then what?

D.Thanks a lot.

点击查看答案

第10题

What's the key to a successful student according to the passage? ______.A.CircumstancesB.M

What's the key to a successful student according to the passage? ______.

A.Circumstances

B.Methods

C.Teachers

D.Motivation

点击查看答案
下载APP
关注公众号
TOP
重置密码
账号:
旧密码:
新密码:
确认密码:
确认修改
购买搜题卡查看答案 购买前请仔细阅读《购买须知》
请选择支付方式
  • 微信支付
  • 支付宝支付
点击支付即表示同意并接受了《服务协议》《购买须知》
立即支付 系统将自动为您注册账号
已付款,但不能查看答案,请点这里登录即可>>>
请使用微信扫码支付(元)

订单号:

遇到问题请联系在线客服

请不要关闭本页面,支付完成后请点击【支付完成】按钮
遇到问题请联系在线客服
恭喜您,购买搜题卡成功 系统为您生成的账号密码如下:
重要提示:请勿将账号共享给其他人使用,违者账号将被封禁。
发送账号到微信 保存账号查看答案
怕账号密码记不住?建议关注微信公众号绑定微信,开通微信扫码登录功能
请用微信扫码测试
优题宝