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【单选题】
Proxemics(空间关系学) is the study of what governs how closely one person stands to another. People who feel close will be close, though the actual distances will vary between cultures. For Amreicans we can discern four main categories of distance: intimate, personal, social and public. Intimate ranges from direct contact to about 45 centimeters. This is for the closest relationships such as those between husband and wife. Beyond this comes personal distance. This stands at between 45 and 80 centimeters. It is the most usual distance maintained for conversations between friends and relatives. Social distance covers people who work together or are meeting at social gatherings. Distances here tend to be kept between 1.30 to 2 meters. Beyond this comes public distance, such as that between a lecturer and his audience. All cultures draw lines between what is an appropriate and what is an inappropriate social distance for different types of relationship. They differ, however, in where they draw these lines. Look at an international reception withrepresentatives from the US and Arabic countries conversing and you will see the Americans pirouetting(快速旋转) backwards around the hall pursued by their Arab partners. The Americans will be trying to keep the distance between themselves and their partners which they have grown used to regarding as “normal”. They probably will not even notice themselves trying to adjust the distance between themselves and their partners, though they may have vague feeling that their Arab neighbors are being a bit “pushy”. The Arab, on the other hand, coming from a culture where much closer distance is the norm, may be feeling that the Americans are being “stand-offish”. Finding themselves happier standing close to and even touching those they are in conversation with they will persistently pursue the Americans round the room trying to close the distance between them. The appropriateness of physical contact varies between different cultures too. One study of the number of times people conversing in coffee shops over a one hour period showed the following interesting variations: London, 0; Florida, 2; Paris, 10; and Puerto Rico 180. Not only dose it vary between societies, however, it also varies between different subcultures within one society. Young people in Britain, for example, are more likely to touch and hug friends than are the older generation. This may be partly a matter of growing older, but it also reflects the fact that the older generation grew up at a time when touching was less common for all age groups. Forty years ago, for example, footballers would never hug and kiss one another on the field after a goal as they do today. In proxemics, ____ governs the standing space between two persons.
A.
distance
B.
culture
C.
conversation
D.
relationship
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【多选题】某家电企业为增值税一般纳税人,使用的增值税税率为13%,2019年8月份该企业发生的有关职工薪酬的资料如下: (1)当月应付职工工资总额为500万元,“工资费用分配汇总表”中列示的产品生产工人工资为350万元,车间管理人员工资为70万元,企业行政管理人员工资为50万元,专设销售机构人员工资为30万元。 (2)根据“工资费用分配汇总表”,本月企业应付职工工资总额为500万元,扣回代垫的职工家属医药费...
A.
代扣个人所得税时: 借:应付职工薪酬     15 贷:其他应付款          15
B.
扣回代垫的家属医疗费时: 借:应付职工薪酬     6 贷:其他应收款——代垫医疗费  6
C.
通过银行发放工资时: 借:应付职工薪酬    479 贷:银行存款         479
D.
代扣个人所得税时: 借:应付职工薪酬          15 贷:应交税费——应交个人所得税  15
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A.
代扣个人所得税时: 借:应付职工薪酬 15 贷:其他应付款 15
B.
扣回代垫的家属医疗费时: 借:应付职工薪酬 6 贷:其他应收款 —— 代垫医疗费 6
C.
通过银行发放工资时: 借:应付职工薪酬 479 贷:银行存款 479
D.
代扣个人所得税时: 借:应付职工薪酬 15 贷:应交税费 —— 应交个人所得税 15
【单选题】下列各项中。属于企业按规定代扣代缴职工个人所得税时,应借记的会计科目是
A.
( )。 A.管理费用
B.
税金及附加
C.
营业外支出
D.
应付职工薪酬
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【单选题】施工合同是建设工程合同的一种,它是( ),在订立时应遵守自愿、公平、诚实信用等原则。
A.
单务有偿合同
B.
诺成合同
C.
双务有偿合同
D.
实践合同
【多选题】《中华人民共和国合同法》规定,合同订立的基本原则是( )。
A.
公开
B.
守法
C.
平等
D.
自愿
E.
公平、诚实信用
【简答题】订立合同的原则是 、 、 、诚信原则;守法原则。
【单选题】餐饮服务只能当次享用,这是餐饮服务的( )。
A.
一次性特点
B.
无形性特点
C.
同步性特点
D.
差异性特点
【判断题】企业代扣职工个人所得税属于应付职工薪酬的内容 。
A.
正确
B.
错误
【判断题】建设工程施工合同的订立要遵守自愿、公平、诚实诚信等原则,是单务有偿合同。
A.
正确
B.
错误
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