非居民企业在中国境内未设立机构、场所的,其取得源于中国境内所得的适用法定税率为()。

题型:单项选择题

问题:

非居民企业在中国境内未设立机构、场所的,其取得源于中国境内所得的适用法定税率为()。

A、10%

B、15%

C、20%

D、25%

考点:会计继续教育注册会计师继续教育注册会计师继续教育题库
题型:单项选择题
My name is David. I live in a big house with my       . Our house       not near a city. It is twenty kilometers (公里)        the nearest (最近的) city. There are        people in my family. I live with my parents, my two sisters          my brother. Our house has two floors. There        a living room, four bedrooms, a dining room, a kitchen and two         . I share a bedroom         my brother, Simon. Each of my two sisters        a bedroom. Our house has a big garden          lots of flowers. I like        in the garden with my brother and       . At weekends my school friends come to see me. We play in the garden.           it rains, we play in the room. Our home is a nice place       live. I have        with my friends and family in our house.
小题1:
A.familyB.familiesC.parentsD.parent
小题2:
A.beB.isC.hasD.are
小题3:
A.fromB.awayC.toD.at
小题4:
A.fourB.fiveC.sixD.seven
小题5:
A.andB.withC.orD.on
小题6:
A.haveB.hasC.areD.is
小题7:
A.bathrooms B.bathroom C.sitting roomD.room
小题8:
A.forB.withC.onD.in
小题9:
A.haveB.hasC.liveD.with
小题10:
A.withB.hasC.andD.have
小题11:
A.playB.playingC.to playingD.work
小题12:
A.sisterB.sistersC.parentD.friend
小题13:
A.ButB.AndC.ThenD.When
小题14:
A.toB.onC.withD.not
小题15:
A.funB.funsC.funnyD.time
题型:单项选择题

专家教师具备的教学专长有多种形式,包括()。

A、学科知识专长

B、课堂管理专长

C、教授专长

D、诊断专长

题型:单项选择题

越是高度的概括,越容易引起争议。对20世纪历史的概括,下列说法中争议最少的可能是

A.帝国主义战争,社会主义革命,第三世界崛起,经济、科技和文化大发展

B.帝国主义战争和社会主义革命,冷战和走向多极化,和平、改革与发展

C.两次世界大战,两种制度,两极格局,多极化趋势,革命与改革,和平与发展

D.一战和二战,冷战及局部战争,殖民体系瓦解,经济、科技和文化大发展

题型:单项选择题

信用证内容
Department: A SWTO23B01Sep/No: 004951
Message Received On: 2008-05-12/16:56:50
15.03 16:38
33062 BOCSH A CN*
33062 BOCSH A CN
XXXXX
LOCAL TIME MON MAY 12 16: 09:20 2008
TO: BANK OF CHINA, SHANGHAI
SWIFT CODE: BKCHCNBJA300
FROM: NAT’L AGRICULTURAL COOPERATIVE FED’N, SEOUL
TEST-KEY: SEE 72 FIELD(CAL FOR 116188)
MUR: 000000000482161:
MESSAGE-TYPE: 700 ISSUE OF A DOCUMENTARY CREDIT
+27: SEQUENCE OF TOTAL1/1
+40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE
+20: DOCUMENTARY CREDIT NUMBER JC968509MU00158
31C: DATE OF ISSUE 080515
+40E: APPLICABLE RULES UCP LATEST VERSION
+31D: DATE AND PLACE OF EXPIRY 080715 CHINA
+50: APPLICANT RAIN DREANS IMP. & EXP. CORP.
NO. 90, MOSQUE ROAD, SEOUL, KOREA
+59: BENEFICIARY SHANGHAI WENTONG CO., LTD.
1125 YANCHANG ROAD
SHANGHAI CHINA
+32B: CURRENCY CODE, AMOUNT: USD22422
+41D: AVAILABLE WITH.. BY..ANY BANK
BY NEGOTIATION
42C: DRAFTS AT.. 45 DAYS AFTER SIGHT
42A: DRAWEEAMERICAN EXPRESS BANK LTD. , NEWYORK
43P: PARTIAL SHIPMENTS ALLOWED
43T: TRANSSHIPMENTALLOWED
44E: PORT OF LOADING/AIRPORT OF DEPARTURECHINA PORT
44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION BUSAN KOREA
44C: LATEST DATE OF SHIPMENT 080708
45A: DESCRIPTION OF GOODS AND/OR SERVICES
+TRADE TERMS: CIF BUSAN KOREA ORIGIN: CHINA
+Trolley Cases
TS503214 1104PCS
TS503215 1149PCS
TS503216 1440PCS
46A: DOCUMENTS REQUIRED
+SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE
+PACKING LIST IN QUADRUPLICATE SHOWING PIECE LENGTH PER PACKAGE
+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF NATIONAL AGRICULTURAL COOPERATIVE FEDERATIONMARKED ’FREIGHT PREPAID’ AND NOTIFY ACCOUNTEE
+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSED IN BLANK FOR 110PCT OF THE INVOICE VALUE, EXPRESSLY STIPULATINGTHAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE DRAFT, ALSO INDICATION ACLAIMS SETTLING AGENT IN KOREA AND INSURANCE MUST INCLUDING INSTITUTE CARGOCLAUSE: ALL RISKS, WAR RISKS AND SRCC
+COPY OF FAX/TLX SENT TO APPLICANT ON SHIPMENT DATE ADVISING SHIPPING DETAILS
ADDITIONAL CONDITION
47A: +BILLS OF LADING ARE INDICATED NAME ADDRESS AND TELEPHONE NUMBER OF CARRYING VESSEL’S AGENT AT PORT OF DESTINATION.
71 B: CHARGES EXCEPT OTHERWISE STATED, ALL BANKING CHARGES OUTSIDE KOREA INCLUDING REIMBURSING BANK’S CHARGES ARE FOR BENEFICIARY’ SACCOUNT
48: PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT IN ANY EVENTS WITHIN THE CREDIT VALIDITY
49: CONFIRMATION INSTRUCTIONS WITHOUT
53A: REIMBURSING BANK AMERICAN EXPRESS BANK LTD., NEW YORK
78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK
+THIS CREDIT IS AVAILABLE AT SIGHT BASIS, WITH ACCEFTANCE
COMM. AND DISCOUNT CHARGES FOR APPLICANT’S ACCOUNT
+PLS CLAIM REIMBURSEMENT BY FORWARDING BENEFICIARY’S
TIME DRAFT AND A COPY OF B/L TO THE REIMBURSING BANK
+T/T REIMBURSEMENT NOT ALLOWED
+ALL DOCUMENTS MUST BE FORWARDED IN TWO CONSECUTIVE
LOTS BY INT’L COURIER SERVICE TO THE FOLLOWING ADDRESS:
NATIONAL AGRICULTURAL COOPERATIVE FEDERATION INTERNATIONAL
BANKING
DEPARTMENT 75, 1-KA, CHUNGJEDNG-RD, JUNG-KU,
SEOUL, KOREA
+THIS CREDIT IS SUBJECT TO UCP, ICC PUBLICATIONS NO. 500(1993
REVISION)
72: SENDER TO RECEIVER INFORMATION TEST S70314
WITH HANIL BANK, SEOUL
PLS CONTACT THEM FOR
TESTKEY VERIFICATION
+END OF MESSAGE +
33062 BOCSH A CN
12-MAY-2008 at 16:56 from EXTEL
(2)根据信用证内容回答下列问题:

该信用证规定的交单期限为( )。

A.最迟装运日后21天

B.提单日后21天

C.装箱单后21天

题型:单项选择题

各级单位应严格按照内部控制要求,强化报销(过程管控),健全报销(审批机制),完善报销()。

A.过程管控、审批机制、审批流程

B.审批机制、过程管控、审批流程系统建设

C.过程管控、审批流程、审批机制单据审核

D.审批机制、审批流程、过程管控费用控制

更多题库