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【单选题】
Culture is the sum total of all the traditions, customs, beliefs, and ways of life of a given group of human beings. In this sense, every group has a culture, however savage, undeveloped, or uncivilized it may seem to us. To the professional anthropologist, there is no intrinsic superiority of one culture over another, just as to the professional linguist there is no intrinsic hierarchy among languages. People once thought of the languages of backward groups as savage, undeveloped forms of speech, consisting largely of grunts and groans. While it is possible that language in general began as a series of grunts and groans, it is a fact established by the study of' backward' languages that no spoken tongue answers that description today. Most languages of uncivilized groups are, by our most severe standards, extremely complex, delicate, and ingenious pieces of machinery for the transfer of ideas. They fall behind our Western languages not in their sound patterns or grammatical structures, which usually are fully adequate for all language needs, but only in their vocabularies, which reflect the objects and activities known to their speakers. Even in this department, however, two things are to be noted: 1. All languages seem to possess the machinery for vocabulary expansion, either by putting together words already in existence or by borrowing them from other languages and adapting them to their own system. 2. The objects and activities requiring names and distinctions in' backward' languages, while different from ours, are often surprisingly numerous and complicated. A Western language distinguishes merely between two degrees of remoteness C this' and' that' ); some languages of the American Indians distinguish between what is close to the speaker, or to the person addressed, or removed from both, or out of sight, or in the past, or in the future. This study of language, in turn, casts a new light upon the claim of the anthropologists that all cultures are to be viewed independently, and without ideas of rank or hierarchy. The statement that 'every group has a culture' grows out of the author's______.
A.
definition of culture
B.
feeling about human beings
C.
bias in regard to civilized humans
D.
philosophy
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【简答题】某省国有资产监督管理委员会所监管的企业中,包括A公司、B公司、C公司、D公司、E公司、F公司、G公司和H公司,2014年下半年,这些公司发生的部分业务及相关会计处理如下: (1)A公司持有A1公司43%的股份,是A1公司的第一大股东;X公司持有A1公司27%的股份;Y公司持有A1公司29%的股份;其他5个股东共持有A1公司1%的股份,A公司与X公司、Y公司不存在关联方关系;X公司与Y公司存在关联方...
【多选题】Which of the following factors are considered when one tries to pierce the corporate veil?
A.
did the corporation observe corporate formalities such as holding meetings?
B.
did the corporation keep separate bank accounts?
C.
were corporate funds used for corporate and not personal purposes?
D.
was the corporation undercapitalized?
【多选题】下列子公司应包括在合并财务报表合并范围之内的有()。
A.
母公司拥有其60%的股份权益性资本
B.
通过与该被投资企业的其他投资者之间的协议,持有该被投资企业半数以上的表决权母公司拥有其80%的权益性资本并准备近期出售
C.
根据章程或协议,母公司有权控制其财务和经营政策
D.
已宣告破产的子公司准备关停并转的子公司
E.
已宣告被清理整顿的原子公司
【单选题】When will a corporate meeting that focuses on critical business issues be held
A.
The time  when all the participants are available
B.
The time when at least the majority of participants are  available.
C.
Monday mornings
D.
Friday afternoons
【单选题】When underwriting new corporate bonds, matrix pricing is used to get an estimate of the:
A.
required yield spread over the benchmark rate.
B.
market discount rate of other comparable corporate bonds.
C.
yield-to-maturity on a government bond having a similar time-to-maturity.
【单选题】In a world with corporate taxes but no possibility of financial distress, the value of the firm is maximized when the:
A.
firm uses no equity in its capital structure.
B.
firm uses no debt in its capital structure.
C.
firm uses a debt-equity ratio of 1.0.
D.
corporate tax rate approaches 100%.
【单选题】根据企业会计准则,母公司应当将其全部子公司纳入合并报表的合并范围。这里的“全部子公司”( )
A.
不包括小规模的子公司
B.
不包括与母公司经营性质不同的非同质子公司
C.
不包括母公司为特殊目的设立的特殊目的实体
D.
应该涵盖所有被母公司控制的被投资单位 ,不包括清理整顿和宣告破产的被投资单位
【简答题】When the Bao Company filed its corporate tax returns for the first quarter of the current year, it owed a total of $6.7 million in corporate taxes. Bao paid $4.4 million of the tax bill, but still owe...
【单选题】高速旋转式压片机通常采用 ( )加料器
A.
月形栅式加料器
B.
强迫式加料器
C.
主动式加料器
D.
全自动加料器
E.
以上答案都不对
【多选题】母公司虽然拥有被投资企业半数以上的股权,但是由于某些原因,仍不能将被投资企业纳入合并范围,属于这种情况的包括(    )。
A.
已关停并转的子公司
B.
已宣告破产的子公司或按照破产程序,已宣告被清理整顿的子公司
C.
准备近期售出而短期持有其半数以上权益性资本的子公司
D.
非持续经营的所有权为负数的子公司
E.
受所在国外汇管制及其他管制,资金调度受到限制的子公司
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