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【简答题】
Cloze I Contract law is a part of the law of an legal jurisdiction. The main aim f contract law is to (1) ... that there is fairness in the way a contract is made between two parties and to (2) ... a mechanism to enforce it if one of the parties fails to carry out its (3) ... under the contract. Under the U.K. and U.S. law there is a (4)... for certain basic (5) ... to be present before an agreement will be considered a legally (5) ... contract. First of all, it is important to establish that the parties intended to create a legal (6) when they formed the contract and not merely an (7) ... agreement. Secondly, there must be both an offer by one party and an (8) ... of that offer by the other. Finally, both sides must exchange (9) ... , which can be described more simply as what the parties exchange under the contract, for example, goods, services or money.
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举一反三
【单选题】关于股份支付，下列表述中不正确的是（ ）。
A.
除了立即可行权的股份支付外，无论权益结算的股份支付或者现金结算的股份支付，企业在授予日都不作会计处理
B.
股份支付分为以权益结算的股份支付和以现金结算的股份支付
C.
授予后立即可行权的换取职工服务的权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，同时增加应付职工薪酬
D.
在行权日，企业根据实际行权的权益工具数量，计算确定应转入实收资本或股本的金额，将其转入实收资本或股本
【多选题】消费税的组成计税价格正确的是
A.
组成计税价格=(成本+利润)/(1-消费税税率)
B.
组成计税价格=(成本+加工费)/(1-消费税税率)
C.
组成计税价格=(成本+利润)/(1+消费税税率)
D.
组成计税价格=(材料成本+加工费)/(1-消费税税率)
E.
组成计税价格=(材料成本+加工费)/(1+消费税税率)
【单选题】Shenzhou VII was successfully launched ______ September 25th, 2008 ______ Jiuquan, Gangsu province.
A.
in on
B.
on in
C.
on on
D.
in in
【多选题】消费税的组成计税价格正确的是
A.
组成计税价格=(成本+利润)/(1-消费税税率)
B.
组成计税价格=(成本+加工费)/(1-消费税税率)
C.
组成计税价格=(成本+利润)/(1+消费税税率)
D.
组成计税价格=(材料成本+加工费)/(1-消费税税率)
E.
组成计税价格=(材料成本+加工费)/(1+消费税税率)
【单选题】下列计算消费税的组成计税价格计算公式正确的是( )。
A.
(成本+利润+消费税)÷(1-消费税税率)
B.
(成本+利润)÷(1+消费税税率)
C.
成本×(1+成本利润率)÷(1-消费税税率)
D.
(成本+消费税)÷(1-消费税税率)
【单选题】关于股份支付，下列表述中小正确的是( )。
A.
除了立即可行权的股份支付外，无论权益结算的股份支付或者现金结算的股份支付，企业在授予日都小作会计处理
B.
股份支付分为以权益结算的股份支付和以现金结算的股份支付
C.
授予后立即可行权的换取职工服务的权益结算的股份支付，应当在授予日按照权益工具的公允价值计入相关成本或费用，同时增加应付职工薪酬
D.
在行权日，企业根据实际行权的权益工具数量，计算确定应转入实收资本或股本的金额，将其转入实收资本或股本
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