A、A、The government is powerless to discourage corporate takeovers. （政府無權(quán)阻止企業(yè)收購）

B、B、A disadvantage of the corporation is unlimited liability. （公司的劣勢(shì)是無限責(zé)任）

C、C、The shareholders of a corporation elect managers who in turn select a board of directors to run the business. （公司的股東選出經(jīng)理人，經(jīng)理人又選擇董事會(huì)來經(jīng)營公司）

D、D、Partnerships do not pay corporate tax. （合伙企業(yè)不繳納企業(yè)稅）

A corporate taxpayer has under-reported its taxable revenue in 2002 and hence underpaid value added tax (VAT) and enterprise income tax (EIT). In 2014, the taxpayer was charged by the tax authority with committing an act of tax evasion in 2002.

Which of the following statements is correct?

A.The taxpayer must pay the additional taxes due, plus a late payment surcharge and a penalty

B.There is no need for the taxpayer to pay any additional taxes, late payment surcharge or penalty as the statute of limitation is ten years

C.The taxpayer must pay the additional taxes, but no late payment surcharge or penalty as the statute of limitation is ten years for late payment surcharge and penalties

D.The taxpayer must pay the additional taxes and a late payment surcharge but not a penalty as the statute of limitation is five years for penalties

A、A. Culture shock only happens when a man travels to a different country.

B、B. Culture shock often disappears by itself after a long period of time.

C、C. Culture shock has a greater impact on adults than on kids.

D、D. Culture shock may cause negative emotional problems.

A、It’s necessary to mention both strengths and weaknesses of the previous work.

B、Citations are frequently observed in literature review.

C、To show respect to others’ work, our own interpretations should not be included.

D、Different sources of information should be combined into a whole and presented logically.

Which of the following statements are correct in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets？ (i) Provisions should be made for both constructive and legal obligations. (ii)Discounting may be used when estimating the amount of a provision. (iii)A restructuring provision must include the estimated costs of retraining or relocating continuing staff. (iv)A restructuring provision may only be made when a company has a detailed plan for the restructuring and has communicated to interested parties a firm intention to carry it out.

A、All four statements are correct

B、(i), (ii) and (iv) only

C、(i), (iii) and (iv) only

D、(ii) and (iii) only

Which of the following statements is NOT true?

A、Gambling has always been a family problem.

B、All boys are addicted to fruit machines.

C、Children should do more important things.

D、Different social classes are interested in different kinds of gambling.

A、QR code is the trademark for a type of matrix barcode, first designed in America.

B、A QR code uses two standardized encoding modes to efficiently store data.

C、WFOE is short for “Wholly Foreign Owned Enterprise”.

D、B2C means business that sells products or provides services to end-user consumers.

E、A barcode is a machine-readable optical label that contains information about the item to which it is attached.

A、This next chapter has a lot of difficult information in it, you should start studying right away.

B、This next chapter has a lot of difficult information in it. You should start studying right away.

C、This next chapter has a lot of difficult information in it; you should start studying right away.

D、This next chapter has a lot of difficult information in it, so you should start studying right away.

E、None of them.

A、Many projects use a resource that the company already owns.

B、When evaluating a capital budgeting decision, we generally include interest expense.

C、Only include as incremental expenses in your capital budgeting analysis the additional overhead expenses that arise because of the decision to take on the project.

D、As a practical matter, to derive the forecasted cash flows of a project, financial managers often begin by forecasting earnings.

A、Greek mythology often pitted nature against humans

B、Chinese mythology often depicted nature- human relationship harmonious

C、Fire marks the dawn of civilization

D、all of the above