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【多选题】
依据企业所得税相关规定,下列符合跨地区经营汇总缴纳企业所得税征收管理方法的有( )。
A.
企业所得税汇总清算时,应补缴的税款均由总机构缴纳
B.
汇总清算时,针对多缴的税款,50%由各分支机构就地办理退库
C.
分支机构资产总额是指分支机构在12月31日拥有或控制的资产合计额
D.
总机构和分支机构应分期预缴的企业所得税,60%在各分支机构间分摊预缴。40%由总机构预缴
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【单选题】When a compensating control exists, the absence of a key control
A.
is no longer a concern because there is no longer a significant deficiency or material weakness.
B.
is still a major concern to the auditor.
C.
could cause a material loss, so it must be tested using substantive procedures.
D.
is magnified and must be removed from the sampling process and examined in its entirety.
【判断题】以大气压力作为基准所表示的压力,称为绝对压力。
A.
正确
B.
错误
【判断题】期间费用是资产的耗费,它与一定得会计期间相联系
A.
正确
B.
错误
【单选题】向大肠埃希菌的培养液中,加入溶菌酶和EDTA,可得到下面哪种结构( )
A.
原生质体
B.
L-型细菌
C.
球形体
D.
支原体
【判断题】期间费用是资产的耗费,它与一定的会计期间相联系,而与生产哪一种产品无关
A.
正确
B.
错误
【判断题】3 期间费用是资产的耗费,它与一定的会计期间相联系。
A.
正确
B.
错误
【多选题】Good key control practices include:
A.
Requiring identification when issuing a replacement or additional key.
B.
Installing a key card system
C.
Changing locks when a room key is missing (assuming the hotel does not have a key card system in place)
D.
Limiting the number of master keys issued to employees.
E.
Installing elevators that require a key to activate,and refusing to give out room information—period. The front desk agent should always phone guests to verify visitors or inquiries.
F.
Not having room numbers displayed anywhere on the key, and placing key drop boxes behind the counter on the front desk, not on top of the counter.
G.
Writing, not announcing, the assigned room number when a guest checks in, and regularly inspecting room locks for damage and wear.
【单选题】What are the key words in definition of process control ?
A.
the control of variables
B.
production of process
C.
automation control
D.
economy and safety
【单选题】The key to rescuing a man overboard is ______.
A.
Good communication
B.
A dedicated crew
C.
Good equipment
D.
Well-conducted drills
【判断题】期间费用是资产的耗费 , 它与一定的会计期间相联系而与生产种产品无关。
A.
正确
B.
错误
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