根据《合同法》的规定,下列各项中,不属于无效合同的是( )。A.违反国家限制经营规

题型:单项选择题

问题:

根据《合同法》的规定,下列各项中,不属于无效合同的是( )。

A.违反国家限制经营规定而订立的合同

B.恶意串通,损害第三人利益的合同

C.显失公平的合同

D.损害社会公共利益的合同

考点:注册会计师经济法注册会计师经济法
题型:单项选择题

S公司是一家在中国境内成立的外商投资企业,主要从事体检和健康咨询等业务。由于近年来国内居民对健康问题日益关注,公司的业务发展较快。S公司准备扩大经营规模,增加分店并购买新的检测设备。为了解决资金问题,除向银行借款外,2014年初S公司向其境外母公司T公司(非金融企业)借款8000万人民币,双方约定借款利率为8%,借款期限2年。已知银行同期同类贷款利率是4%,S公司的权益性投资为3000万元。

要求:

(1)非金融企业之间借款的利息扣除政策。

(2)简述关联方借款的利息扣除政策。

(3)分析S公司向其境外母公司T公司的借款所支付的利息,2014年税前扣除的金额为多少。家用电器的开发、生产和销售,其客户遍布多个国家,在中国境内的企业所得税率为25%。2012年在境外设立一家分支机构,主要负责该国的产品销售和售后服务工作。已知,远洋股份及其分支机构在2013年和2014年的经营情况如下:

题型:单项选择题
完形填空。
     What is intelligence (智力) anyway? When I was in the army I  1   an intelligence test that all soldiers
took, and, against  2    of 100, I scored 160.
     I had an auto-repair man once, who, on these intelligence tests, could not   3   have scored more than
80.  4  , when anything went wrong with my car I hurried to him-and he always  5   it.
      Well, then, suppose my auto-repair man  6  questions for some intelligence tests. By every one of
them I'd prove myself a  7  . In a world where I have to work with my  8  , I'd do poorly.
     Consider my auto-repair man  9  . He had a habit of telling   10   .One time he said, "Doc, a deaf-and-dumb (聋哑) man   11   some nails. Having entered a store, he put two fingers together on the counter
and made  12   movements with the other hand. The clerk brought him a hammer. He 13  his head and
pointed to the two fingers he was hammering. The clerk  14  him some nails. He picked out the right size
 and left. Well, Doc, the 15  man who came in was blind. He wanted scissors (剪刀).  16  do you
suppose he asked for them?" I lifted my right hand and made scissoring movements with my first two
fingers. He burst out laughing and said, "Why, you fool,he used his 17  and asked for them. I've been
 18   that on all my customers today,but I knew  19   I'd catch you." "Why is that?" I asked. "Because
you are so goddamned educated. Doc. I knew you couldn't be very  20  ".
And I have an uneasy feeling he had something there.
( )1. A. failed
( )2. A. an average
( )3. A. always
( )4. A. Then   
( )5. A. fixed
( )6. A. answered  
( )7. A. teacher
( )8. A. brains
( )9. A. again
( )10. A. lies
( )11. A. bought
( )12. A. cutting
( )13. A. nodded
( )14. A. brought
( )15. A. clever
( )16. A. What
( )17. A. imagination
( )18. A. trying
( )19. A. for sure
( )20. A. clear
B. wrote
B. a total
B. possibly
B. Thus   
B. checked
B. practised
B. doctor
B. effort
B. as usual
B. jokes
B. tested
B. hammering
B. raised
B. packed
B. other
B. How   
B. hand   
B. proving
B. at once
B. silly
C. received
C. an exam
C. certainly
C. Therefore
C. drove
C. designed
C. winner
C. hands
C. too
C. news
C. found
C. waving
C. shook
C. sent
C. right
C. Who   
C. voice
C. practising
C. in fact
C. slow
D. chose          
D. a number        
D. frequently      
D. Yet            
D. changed        
D. tried          
D. fool            
D. attention      
D. as well        
D. tales          
D. needed          
D. circling        
D. turned          
D. sold            
D. next            
D. Which          
D. information    
D. examining      
D. right now      
D. smart                      
题型:单项选择题

与肾脏功能损伤无关的因素()

A.感染

B.生长发育

C.药物

D.化学毒物

E.外伤

题型:单项选择题

不符合阵发性睡眠性血红蛋白尿的临床表现的是()

A.大多数以血红蛋白尿为首发症状

B.全血细胞下降

C.贫血、出血和感染

D.易形成血栓

E.血红蛋白尿"晨重暮轻"

题型:单项选择题

安全检查时设引导员和检测员两个基本工作岗位。

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