注冊(cè)稅務(wù)師后續(xù)教育部分選課課后練習(xí)題含答案小抄(參考版)
2025-06-07 02:31本頁(yè)面
【正文】 屏住呼吸，生活停滯；呼出呼吸，更多新奇與經(jīng)歷又將拉開(kāi)序幕。 Whenever a painful situation arises in your life, try to embrace it instead of running away or trying to mask the hurt. When the sadness strikes, take a deep breath and lean into it. When we run away from sadness that’s unfolding in our lives, it gets stronger and more real. We take an emotion that’s fleeting and make it a solid event, instead of something that passes through ，別再逃跑 或隱藏痛苦，試著擁抱它吧；當(dāng)悲傷來(lái)襲時(shí)，試著深呼吸，然后直面它。既然如此，何不嘗試打開(kāi)心門，擁抱生活中的各種可能，讓世界感化我們呢？ Whenever we start to let our fears and seriousness get the best of us, we should take a step back and reevaluate our behavior. The items listed below are six ways you can open your heart more fully and ，我們應(yīng)該退后一步，重新反思自己的言行。 instead of letting the world soften us, we let it drive us deeper into ourselves . We try to deflect the hurt and pain by pretending it doesn’t exist, but although we can try this all we want, in the end, we can’t hide from ourselves. We need to learn to open our hearts to the potentials of life and let the world soften ，我們常常 會(huì)關(guān)上心門；世界不僅沒(méi)能慰藉我們，反倒使我們更加消沉。t want to give vent to out your inner voice can be in the high school children of the feelings in a period, but was eventually infarction when graduation party in the throat, later again stood on the pitch he has sweat profusely, looked at his thrown a basketball hoops, suddenly found himself has already can39。t really grow up, it seems is not so important。 The end of our life, and can meet many things really do? 而窮盡我們的一生，又能遇到多少事情是真正地非做不可？ During my childhood, think lucky money and new clothes are necessary for New Year, but as the advance of the age, will be more and more found that those things are optional?？傆X(jué)得自己似乎應(yīng)該去做點(diǎn)什么，或者寫(xiě)點(diǎn)什么。 May be back in the past, to oneself the paranoid weird belief disillusionment, these days, my mind has been very messy, in my mind constantly. Always feel oneself should go to do something, or write something. Twenty years of life trajectory deeply shallow, suddenly feel something, do 。s actions. CSKA said they were surprised and disappointed by Toure39。s 21 win. Michel Platini, president of European football39。s Premier League match at Chelsea on Sunday. I am going to be at the match tomorrow and I have asked to meet Ya ya Toure, he told BBC Sport. For me it39。s antiracism taskforce, is in London for the Football Association39。 A貸款期限 B 貸款金額 C 貸款擔(dān)保 D 企業(yè)信譽(yù) A B C D (6 分 ) 正確答案： A,B,C,D 您的答案： A,C,D 上市公司的非經(jīng)營(yíng)性資金占用包括（ ） A. 代大股東及其附屬企業(yè)償還債務(wù)而支付的資金 B. 為大股東及其附屬企業(yè)承擔(dān)擔(dān)保責(zé)任而形成的債權(quán) C. 無(wú)償拆借給大股東及其附屬企業(yè)的資金 D. 有償償拆借給大股東及其附屬企業(yè)的資金 A B C D (6 分 ) 正確答案： A,B,C,D 您的答案： A,B,C any pensation awarded to you as a result of your failure to appeal. Remember that in most cases you must make an application to an employment tribunal within three months of the date when the event you are plaining about happened. If your application is received after this time limit, the tribunal will not usually accept i. If you are worried about how the time limits apply to you If you are being represented by a solicitor at the tribunal, they may ask you to sign an agreement where you pay their fee out of your pensation if you win the case. This is known as a damagesbased agreement. In England and Wales, your solicitor can39。 對(duì) 錯(cuò) (5 分 ) 正確答案：錯(cuò) 您的答案：錯(cuò) 二、單選題 公司全體股東的首次出資額不得低于注冊(cè)資本的（ ） A 10% B 20% C 30% D 40% A B C D (6 分 ) 正確答案： B 您的答案： B 全體股東的貨幣出資金額不得低于有限責(zé)任公司注冊(cè)資本的（ ） A 10% B 20% C 30% D 40% A B C D (6 分 ) 正確答案： C 您的答案： C 非金融企業(yè)從其關(guān)聯(lián)方接受的債權(quán)性投資與權(quán)益性投資的比例超過(guò)規(guī)定標(biāo)準(zhǔn)而發(fā)生的利息支出，不得在計(jì)算應(yīng)納稅所得額時(shí)扣除，這里的規(guī)定標(biāo)準(zhǔn)是（ ） A ： 1 B 1： 1 C ： 1 D 2： 1 A B C D (6 分 ) 正確答案： D 您的答案： D 借款雙方因利率發(fā)生爭(zhēng)議，如果約定不明，又不能證明的，下列說(shuō)法正確的是 A. 可以比照零利率對(duì)待 B. 可以比照銀行同類存款利率計(jì)息 C. 可以比照銀行同類貸款利率計(jì)息 D. 可以比照銀行同類貸款基準(zhǔn)利率計(jì)息 A B C D (6 分 ) 正確答案： C 您的答案： C 民間借貸的利率可以適當(dāng)高于銀行的利率，各地人民法院可根據(jù)本地區(qū)的實(shí)際情況具體掌握，但最高不得超過(guò)銀行同類貸款利率的（ ）倍 A 1 B 2 C 3 D 4 A B C D (6 分 ) 正確答案： D 您的答案： D 三、多選題 如果不考慮利息資本化，財(cái)務(wù)費(fèi)用科目的核算范圍包括（ ） A 生產(chǎn)經(jīng)營(yíng)活動(dòng)的利息支出 B 對(duì)外投資理財(cái)?shù)睦⑹杖? C 銀行活期存款利息收 入 D 銀行借款的利息支出 A B C D (6 分 ) 正確答案： A,C,D 您的答案： A,B,C,D 企業(yè)對(duì)外提供與本企業(yè)
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