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【多选题】
下列项目不属于土地增值税征税范围的有( )。
A.
以收取出让金的方式出让国有土地使用权
B.
以继承方式转让房地产
C.
以出售方式转让国有土地使用权
D.
以收取租金的方式出租房地产
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【单选题】On 1 January 20X1 Penfold Co purchased a debt instrument for its fair value of $500,000. It had a principal amount of $550,000 and was due to mature in five years. The debt instrument carries fixed in...
A.
$514,560
B.
$566,000
C.
$564,560
D.
$520,800
【单选题】It will cost $6,000 to acquire an ice cream cart. Cart sales are expected to be $3,500 a year for three years. After the three years, the cart is expected to be worthless as the expected life of the r...
A.
1.51 years
B.
1.61 years
C.
1.71 years
D.
1.81 years
【多选题】执业药师要熟悉中成药的( )。
A.
剂型特点
B.
主要成分
C.
功能与主治
D.
用法与用量
E.
注意药品有效期
【单选题】A business purchased a motor car on 1 July 20x6 for 20 000.it is to be depreciation at 20 per cent per year on the straight line basis ,assuming a residual value at the end of five years of $4000,with...
A.
understated by $18 400
B.
understated by $16 800
C.
overstated by $ 18 400
D.
overstate by $16 800
【单选题】下列关于平行记账的表述中,正确的是
A.
不是所有的经济业务都需要进行财务会计核算
B.
财务会计和预算会计的平行记账针对的是不同的经济业务
C.
平行记账各自的核算基础和核算范围不同
D.
对于所有的经济业务都要先进行预算会计核算
【单选题】On 1 January 20X1 Penfold purchased a debt instrument for its fair value of $500,000. It had a principal amount of $550,000 and was due to mature in five years. The debt instrument carries fixed inter...
A.
$514,560
B.
$566,000
C.
$564,560
D.
$520,800
【单选题】It cost about $ 500,000 to build these vehicles.
A.
get out their wallet; there will be pay-ahead stations
B.
…that’s about 6 to 8 percent more than the cost of a standard bus
C.
But the BRT, the bus is going to ASK the light to turn green. So the light might not turn right away, but it’s still supposed to save time.”
【单选题】药师的功能主要有( )
A.
药学专业性、行政、监督和管理
B.
药学专业性、药学基本技术、行政、监督和管理
C.
药学专业性、药学基本技术、企业家等功能
D.
药学专业性、行政、监督和管理、企业家等功能
E.
药学专业性、药学基本技术、行政、监督和管理、企业家等功能
【单选题】Assume that a firm is considering building a factory that will cost $5 million. It believes that it can get a profit from this factory of $600,000 per year for many years. The interest rate at which t...
A.
not build because the rate of return on the factory is only 6 percent.
B.
not build because the rate of return on the factory is only 12 percent.
C.
build because the rate of return on the factory is 30 percent.
D.
build because the rate of return on the factory is 35 percent.
【单选题】It will cost $6,000 to acquire an ice cream cart. Cart sales are expected to be $3,600 a year for three years. After the three years, the cart is expected to be worthless as the expected life of the r...
A.
1.48 years
B.
1.67 years
C.
1.82 years
D.
1.95 years
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