$95.00
$60.80
$57.50
$57.00
$38.00
第1题:
Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
A.RMB2,492
B.RMB2,576
C.RMB2,548
D.RMB3,680
20,000 x (1 – 20%) x 20% x 70% + (3,000 – 800) x 20% x 70% = RMB2,548
第2题:
C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:
(i) Contribution will be increased by $2 for each additional kg of material B purchased at the current market price
(ii) The maximum price which should be paid for an additional kg of material B is $2
(iii) Contribution will be increased by $1·20 for each additional kg of material B purchased at the current market price
(iv) The maximum price which should be paid for an additional kg of material B is $2·80
Which of the above statements is/are correct?
A.(ii) only
B.(ii) and (iii)
C.(i) only
D.(i) and (iv)
Statement (ii) is wrong as it reflects the common misconception that the shadow price is the maximum price which should be paid, rather than the maximum extra over the current purchase price.
Statement (iii) is wrong but could be thought to be correct if (ii) was wrongly assumed to be correct.
第3题:
第4题:
第5题:
第6题:
第7题:
90,000
45,000
15,000
11,250
7,500
第8题:
第9题:
2. 63
0. 02
3.80
3.70
0.26
第10题:
moving up from coach to first class on your scheduled flight
giving up your seat in exchange for a seat on a later flight and other compensation
paying a small fee to be chosen for a better flight
exchanging your airline ticket for a voucher and choosing another means of transportation
selling your airline tickets to other passengers to make money
第11题:
第12题:
第13题:
Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:
The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.
What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?
A.$23,105
B.$23,000
C.$20,909
D.$24,150
At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).
第14题:
第15题:
第16题:
第17题:
第18题:
下列英汉对照正确的有()。
A“汇款最高金额是多少?”译成英文是:What's the maximum amount for the remittance?
B“每笔交易5万元。”译成英文是:50,000 yuan for each transaction.
C“汇款的手续费是多少?”译成英文是:What's the remittance fee?
D“一般是汇款金额的1%,每笔汇款最低汇费为2元,最高汇费为50元。”译成英文是:1% of the amount you are going to send. The lowest fee is 2 yuan, and the highest is 50 yuan.
第19题:
deciding
decided
to decide
having decided
第20题:
furnishes
raises
accumulates
contributes
第21题:
Add the following code segment after line 05. dc.ExtendedProperties(Total) = Price * Quantity
Add the following code segment after line 05. dc.Expression = Price * Quantity
Write an event handler for the DataTable's TableNewRow event that updates the row's Total.
Write an event handler for the DataTable's ColumnChanged event that updates the row's Total.
第22题:
Create a trigger that rolls back changes to the Price column that violate company policy.
Create a stored procedure that disallows changes to the Price column that violate company policy.
On the Price column, create a check constraint that requires a specified minimum value.
On the Price column, create a foreign key constraint to a table that contains valid prices.
第23题:
$4,900
$7,650
$13,900
$40,000
$103,900