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【多选题】
根据企业所得税法律制度的规定,下列关于企业发生的手续费及佣金支出的扣除标准表述中,正确的有( )。A.
财产保险企业按当年全部保费收入扣除退保金等后余额的10%计算扣除限额
B.
人身保险企业按当年全部保费收入扣除退保金等后余额的10%计算扣除限额
C.
除保险企业外的其他企业，按所签订合同确认的收入金额的10%计算扣除限额
D.
从事代理服务，主营业务收入为手续费、佣金的企业，其为取得该类收入而实际发生的营业成本，包括手续费和佣金支出，准予在企业所得税前据实扣除
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举一反三
【单选题】The expiry date of a documentary credit is Sunday, 24 February, and documents have to be a presented to you. Which of the following is an acceptable presentation? (Assume there is no latest stated dat...
A.
Presentation to you on Monday 25 February with the bill of lading dated 25 February.
B.
Presentation on Tuesday 26 February with the bill of lading dated Sunday 24 February.
C.
Presentation on Monday 25 February with the bill of lading dated Sunday 24 February.
D.
Presentation on Friday 22 February with the bill of lading dated Sunday 29 January.
【简答题】互联网信息安全的基本特征是保密性、完整性、真实性、可用性、可审查性、( )。
【简答题】一系列排列有序的计算机指令的集合称作( )
【简答题】简述中华民族优良道德传统
【判断题】The expiry date and latest shipping dates specified in the credit must be strictly complied with the documents are presented too late, the bank is not allowed to honour them.
A.
正确
B.
错误
【单选题】Checks are run to ensure that the expiry date, date and place for presentation of documents and the latest date for shipment are all ___________.
A.
accepted
B.
accepting
C.
to accept
D.
acceptable
【判断题】According to Article 43 of UCP600, when the shipment date and the expiry date of L/C are Aug.30 and Sep.15 respectively, the beneficiary may present the documents between Sep.16 and 20 because these d...
A.
正确
B.
错误
【单选题】The documents are presented within the expiry date and no later than_____ days after the issuing date.
A.
14
B.
21
C.
25
D.
31
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