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Communication in Chinese Business Culture China is one of the most popular countries in the world having its own unique ethics and culture. Chinese style of communication widely differs from that of the West. Chinese people are very self conscious to present themselves publicly. The business world in China has to follow its set norms for communication. It plays a key factor in their business world. Chinese people begin communication with a light handshake. This has become the common practice especially for communicating in the Chinese business world. The hands should not grip the other person in a tight manner. This is so because it is taken as a breach in their relations and a sign of disrespect. Chinese people will often avoid eye contact during conversations, especially when talking to the opposite sex or to strangers. Traditionally, it was considered impolite and aggressive to look directly into another's eyes while talking, and as a sign of respect, the Chinese sometimes lower their eyes slightly when they meet others. The Chinese typically have a "blank" facial expression during introductions. This is not a sign of unhappiness, dissatisfaction, or unfriendliness, but reflects the belief that there is virtue in concealing emotions. Chinese communication is ambiguous, indirect and highly contextual. In conversation, the real meaning, especially if it's negative, is often implied rather than stated. What is not said is often more important than what is said. While smiles are generally positive, Chinese people may also smile when they are embarrassed or shy. Frowning while another person is speaking shows disagreement, and many Chinese consider winking rude. Many Chinese cover their mouth not just when coughing but when laughing, yawning or using a toothpick. Chinese people communicate their expression of disagreement by phrases like "Yes, it might be difficult" and "Yes, probably". The idea has a close relation with their cultural meanings. They find it hard to reciprocate with the word "No" and this is because it causes a feeling of shame and loss of face. They have a tendency to reply to negative ideas in an indirect manner. Chinese are impassive in nature. They have a limited use of visual body language. This creates an impression to the westerners that Chinese lack a sense of emotion or responsiveness. When meeting someone for the first time at a business meeting, you should engage in general conversation before turning to business. Casual conversation topics in China differ from that of English speakers. It is not impolite to ask about a person's job, annual salary, marital/dating status or age. Although your answers need not be detailed, trying to avoid answering will only invite suspicion and misunderstanding. The specifics of your answers are not as important as your willingness to respond. In contrast, questions about family tend to be deflected or avoided. Many common Western gestures are considered rude in China. l Pointing with the index finger - use a face-up, open hand instead . l Beckoning someone with the index finger - use the hand with fingers motioning downward as in waving instead. Choose the best answer to complete the following sentences.
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【单选题】()是会计核算方法体系中的中心环节
A.
填制和审核会计凭证
B.
复式记账
C.
登记账簿
D.
编制会计报表
【单选题】( )是会计核算方法体系中的中心环节。
A.
登记账簿
B.
填制和审核会计凭证
C.
编制会计报
D.
复式记账
【单选题】会计核算方法体系中的中心环节是( )。
A.
填制和审核会计凭证
B.
成本计算
C.
登记账簿
D.
编制会计报表
【单选题】当可接受的检查风险降低时,注册会计师可能采取的措施是
A.
降低评估的重大错报风险
B.
缩小实质性程序的范围地
C.
消除固有风险
D.
将计划实施实质性程序的时间从期中移至期末
【单选题】当注册会计师可接受的检查风险降低时,注册会计师可能采取的措施是( )。
A.
降低重大错报风险
B.
扩大实质性程序范围
C.
提高重要性水平
D.
将计划期末实施的实质性程序改为期中实施
【简答题】可接受的检查风险降低时,庚注册会计师可能采取的措施包括( )。
【单选题】当可接受的检查风险降低时,注册会计师可能采取的措施是
A.
缩小实质性程序的范围
B.
将计划实施实质性程序的时间从期中移至期末
C.
降低评估的重大错报风险
D.
消除同有风险
【简答题】( )是会计核算方法体系中的中心环节。
【简答题】向他人介绍一只股票。可3-5个人共同完成本次作业。 要求:1.公司名称,股票代码(5分)。2.公司主营业务(10分)。3.主要竞争对手有哪些,至少列出3家(20分)。4.主要财务指标市盈率、市净率、RoE,毛利率、净利率、资产负债率、销售增长情况等(25)。5.股票K线走势判断(25分)。5.其他附加介绍(15分) 以上必须有原因理由分析。 提交方式:学习通上传,只能用PPT或者word形式。
【单选题】可接受的检查风险降低时,注册会计师可能采取的措施是
A.
缩小实质性程序的范围
B.
将计划实施实质性程序的时间从期中移至期末
C.
降低评估的重大错报风险
D.
消除固有风险
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