题目内容（请给出正确答案）

[主观题]

A Chinese company has borrowed a USD500,000 loan from an overseas bank. Interest on the lo

an is accrued and paid annually at the rate of 12% per annum. The relevant business tax rate is 5% and neither surcharges nor treaty relief apply.

What is the amount of enterprise income tax (EIT) the Chinese borrower needs to withhold from the annual interest paid to the overseas bank？

A.USD6,000

B.USD15,000

C.USD5,700

D.USD14,250

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更多“A Chinese company has borrowed…”相关的问题

第1题

If a company wishes to enter the Chinese market, it usually looks for a local_______w

A.man

B.talent

C.manager

D.Partner

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第2题

Co X, a US company, owned 30% of the equity of a Chinese company, Co A. Co X sold all of t

he equity in Co A at a profit to a UK company, Co Y.

Which of the following statements are correct？

(1) Co X is the taxpayer for China enterprise income tax (EIT)

(2) Co Y is the withholding agent for China EIT

(3) Co A is the withholding agent for China EIT

(4) The EIT should be filed at the place where Co

A.is located A 1 and 2

B.1, 3 and 4

C.1 and 4 only

D.3 and 4 only

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第3题

（a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options

(a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options:

Option A: Joining Delta Ltd as a manager with a monthly salary of RMB40,000 and an annual bonus of RMB100,000 payable in December each year.

Option B: Providing services to Delta Ltd as a consultant for a consultancy fee of RMB50,000 per month.

Option C: Setting up his own sole proprietorship. He will pay himself a monthly salary of RMB20,000 from this sole proprietorship. For 2014 the net profit of the sole proprietorship after charging Mr Xu’s salary is expected to be RMB420,000.

Option D: Setting up a limited company, Xupa Ltd. He will pay himself a monthly salary of RMB20,000 from Xupa Ltd. For 2014 the net profit of the company after charging Mr Xu’s salary is expected to be RMB420,000. Xupa Ltd will pay enterprise income tax at the rate of 25% and distribute all of its profit after tax to its shareholder, Mr Xu, as a dividend.

Required:

Calculate the individual income tax (IIT) payable by Mr Xu for 2014 under each of the four options.

Note: Ignore value added tax and business tax. (10 marks)

(b) State, giving reasons, whether the following persons will be subject to individual income tax in China on their worldwide income in 2014:

(1) Ms Wang has her household in Xiamen and holds a China identity card. She has been studying in Australia since 2010 and has not returned to China for the last six years, including in 2014.

(2) Mr Beth is a US citizen, who has lived in China working for a non-government organisation since 2010. He has not travelled outside China for the last six years, including in 2014.

(3) Ms Ruth is an Australian citizen. She travelled to China and stayed in China for a total of 250 days in 2014. (5 marks)

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第4题

Communication Failure

The meaning of “communication” goes a lot deeper than people often think. Communication is about conceiving, sending, receiving, and interpreting messages as well as confirming reception of these messages. A failure at any point in this chain can result in ineffective communication.

Ineffective communication can be disastrous. There is a famous story of a British Army Commander who sent the message “Send reinforcements, we're going to advance.” back to his Command Center, through a long chain of subordinates. When the message finally reached the Command Center, it had “mutated” to become -- “Send three and four-pence, we're going to a dance.” The reinforcements never arrived.

You can demonstrate this same principle, albeit on a less dramatic scale, by trying to play Chinese Whispers with more than 20 people. It is highly unlikely the same message you started with will be the one you end with.

In a business, there are three main types of communication failure. Each has its own indicative signs.

•The first type is known as allocative failure. This occurs when a firm is not gathering enough intelligence about its market or (most often), the information is not reaching the right points. The firm will not be allocating resources in step with the shifts in demand. If demand is rising but the firm is suffering from allocative communication failure, then stocks will fall and there will be understaffing. If the inverse happens, there will be a surplus of stocks and overstaffing.

•The second type is executive failure, where communication to trigger specific events/actions is either late, lacking or in error. The symptoms of this are a general loss of direction in the company or departments, a loss of co-ordination and an increase in complaints from customers as things happen late or not at all.

•The final type is human failure. This occurs when the general culture of a business or the relationships between particular individuals or departments do not foster effective communication. This leads to alienated staff, an increase in staff turnover, an increase in absenteeism and general frustration among staff. Creativity, especially that which takes place across departmental boundaries, is likely to suffer hugely as team synergy slips.

操作提示：通过题目后的下拉选项框选择正确答案。

1.Confirming reception of the sent messages means.

A. the messages are sent to right receivers

B. the messages are correctly understood

C. the messages are correctly understood by right receivers

2. In the famous British Army Commander story, which step probably did NOT go wrong in the communication chain?

A. Conceiving.

B. Sending.

C. Receiving.

3.What is Chinese whispers?

A. Who whispers in Chinese.

B. A game to pass message around in a whisper.

C. Chinese people who don't normally talk very loudly.

4.Allocative failure does NOT happen when.

A. the right information goes to the right place

B. a company gathers false information

C. the correct information is not received by the right department or person

5.According to the passage, which of the following cases does NOT belong to human failure?

A. Decreasing creativity across departments.

B. Inadequate communication between departments.

C. Increasing customer complaints.

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第5题

The statement of financial position of BKB Co provides the following information:BKB Co ha

The statement of financial position of BKB Co provides the following information:

The statement of financial position of BKB Co prov

BKB Co has an equity beta of 1·2 and the ex-dividend market value of the company’s equity is $125 million. The ex-interest market value of the convertible bonds is $21 million and the ex-dividend market value of the preference shares is $6·25 million.

The convertible bonds of BKB Co have a conversion ratio of 19 ordinary shares per bond. The conversion date and redemption date are both on the same date in five years’ time. The current ordinary share price of BKB Co is expected to increase by 4% per year for the foreseeable future.

The overdraft has a variable interest rate which is currently 6% per year and BKB Co expects this to increase in the near future. The overdraft has not changed in size over the last financial year, although one year ago the overdraft interest rate was 4% per year. The company’s bank will not allow the overdraft to increase from its current level.

The equity risk premium is 5% per year and the risk-free rate of return is 4% per year. BKB Co pays profit tax at an annual rate of 30% per year.

Required:

(a) Calculate the market value after-tax weighted average cost of capital of BKB Co, explaining clearly any assumptions you make. (12 marks)

(b) Discuss why market value weighted average cost of capital is preferred to book value weighted average cost of capital when making investment decisions. (4 marks)

(d) Discuss the attractions to a company of convertible debt compared to a bank loan of a similar maturity as a source of finance. (4 marks)

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第6题

The meaning of "communication" goes a lot deeper than people often think.Communication is about conceiving,sending,receiving,and interpreting messages as well as confirming reception of these messages.A failure at any point in this chain can result in ineffective communication.

Ineffective communication can be disastrous.There is a famous story of a British Army Commander who sent the message "Send reinforcements,we're going to advance." back to his Command Center,through a long chain of subordinates.When the message finally reached the Command Center,it had "mutated" to become -- "Send three and four-pence,we're going to a dance." The reinforcements never arrived.

You can demonstrate this same principle,albeit on a less dramatic scale,by trying to play Chinese Whispers with more than 20 people.It is highly unlikely the same message you started with will be the one you end with.

In a business,there are three main types of communication failure.Each has its own indicative signs.

•The first type is known as allocative failure.This occurs when a firm is not gathering enough intelligence about its market or (most often),the information is not reaching the right points.The firm will not be allocating resources in step with the shifts in demand.If demand is rising but the firm is suffering from allocative communication failure,then stocks will fall and there will be understaffing.If the inverse happens,there will be a surplus of stocks and overstaffing.

•The second type is executive failure,where communication to trigger specific events/actions is either late,lacking or in error.The symptoms of this are a general loss of direction in the company or departments,a loss of co-ordination and an increase in complaints from customers as things happen late or not at all.

•The final type is human failure.This occurs when the general culture of a business or the relationships between particular individuals or departments do not foster effective communication.This leads to alienated staff,an increase in staff turnover,an increase in absenteeism and general frustration among staff.Creativity,especially that which takes place across departmental boundaries,is likely to suffer hugely as team synergy slips.

1.Confirming reception of the sent messages means（）.

A.the messages are sent to right receivers

B.the messages are correctly understood

C.the messages are correctly understood by right receivers

2.In the famous British Army Commander story,which step probably did NOT go wrong in the communication chain?（）

A.Conceiving.

B.Sending.

C.Receiving.

3.What is Chinese whispers?（）

A.Who whispers in Chinese.

B.A game to pass message around in a whisper.

C.Chinese people who don't normally talk very loudly.

4.Allocative failure does NOT happen when（）.

A.the right information goes to the right place

B.a company gathers false information

C.the correct information is not received by the right department or person

5.According to the passage,which of the following cases does NOT belong to human failure?（）

A.Decreasing creativity across departments.

B.Inadequate communication between departments.

C.Increasing customer complaints.

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第7题

第二节短文理解1阅读下面短文，从[A]（Right)、[B]（Wrong)、[C]（Doesn't Say)三个判断中选择一个正

第二节短文理解1

阅读下面短文，从[A](Right)、[B](Wrong)、[C](Doesn't Say)三个判断中选择一个正确选项。

Etiquette(礼节) is important at a Chinese dinner party. Usually, the host(主人) should politely ask the guests to be seated first before he sits down. If there is a speech, people stop eating and drinking to listen. Every time a dish is brought out, the host asks the guests to try it first. Guests would not start eating the dish until the host asks them to. While eating, people should stop often to talk for a while. Eating all the time without stopping is not polite, and could be laughed at. Usually, people do not finish a dish. A finished dish would suggest that there is not enough of the dish to eat, which may make the host embarrassed(不好意思的), so people would not usually pick up the last piece off a plate. During a meal, the host asks the guests again and again to eat and drink more. Without this, some people may feel embarrassed about how much they eat. From time to time, people pick up food to give it to those sitting beside them. The host keeps the guests company all the way through the dinner. He would not finish until all the guests do so.

Etiquette at a Chinese dinner party in China is the same as that in western countries.

A．Right.

B．Wrong.

C．Doesn't Say.

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第8题

SECTION ACONVERSATIONSDirections: In this section you will hear several conversations. Lis

SECTION A CONVERSATIONS

Directions: In this section you will hear several conversations. Listen to the conversations carefully and then answer the questions that follow.

听力原文：W: How can I help you？

M: I'd like to return this sweater for a refund. I bought it a week ago.

W: Well, what seems to be the problem？

M: Isn't it obvious by just looking at it？ The first time I washed and dried it, the thing shrank at least five sizes.

W: I see what you mean, but did you follow the washing instructions？ I think it says here ... right here on the label to hand wash it and then to dry it on low heat.

M: How was I supposed to know that？ The label is written in Chinese! And something else i The stitching is coming undone and the color faded from a nice dark blue to a seaweed green.

W: Listen, sir. What I can do is allow you to exchange the sweater for another one.

M: I don't want to exchange it for anything! I just want my money back!

W: Well, I can give you credit on your next purchase, and since the item you purchased was on clearance, we can't give you a refund. Anyway, you can only return items with a receipt within six days, and unfortunately, that was yesterday in your case.

M: But, your store was closed yesterday because of the national holiday. Listen, I give up. Your store policies are completely unreasonable, and how do you expect people to shop here？

W: You did... Ha, ha...

M: Take your sweater. You should open up a pet store and sell it as a dog sweater.

What is among the reasons why the man wants to return the item？

A．It is the wrong size.

B．The fabric is coming apart.

C．It is stained.

D．It has no label.

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第9题

Andrea Jung, the chairman and CEO of Avon, is sitting in her office on the 27th floor

of Avon’s New York headquarters considering an obvious question: What does it mean to be the first woman to lead the beauty products company in its 115-year history？

"I guess it helps,' she says wryly(表情冷漠地)."You know, you go home and you try on a new mascara, and I guess a male CEO can't do that." She's joking, of course, but there's some truth to what she says.

Glamorous, poised and always impeccably (无瑕疵的) dressed, Jung knows what women want and how to sell it to them.That’s what has made her one of the most successful CEOs----male or female----in recent years.And that’s what placed her at number four in the ranking of the 50 Most Powerful Women in Business, an annual survey by “Fortune.” The top on the list is Carly Fiorina, chairman and CEO of Hewlett-Pachard Company, a US computer hardware company.The oldest child of Chinese immigrants, Junggrew up speaking both English and Mandarin Chinese.She received a BA in English literature from Princeton University in 1979.After graduation, Jung joined themanagement trainee program at Bloomingdale’s (a world-renowned department store).She later joined I.Magnin (the premiere retail (零售) house in the US), in San Francisco, becoming senior vice president and general merchandise manager.In 1993 Jung became a consultant (顾问) for Avon, famous for selling beauty products door to door through sales representatives known as “Avon Ladies”.When Jung, now 43, took over Avon in November 1999, the company was in deep trouble.During the greatest economic boom in history, its stock was crumbling (崩溃).As fewer women wanted to go out onto the streets selling Avon products, its sales decreased.But Jung surprised a lot of people.Over the past 20 months she has overhauled (检查) nearly everything about the way Avon does business: How it advertises, manufactures, packages, and even how it sells its products.Most surprising, she has done it not by abandoning the seemingly outdated Avon Lady, but by reviving (使再流行) her.Under Jung, more Avon Ladies are signing up than ever before.6 Since Jung joined Avon, sales have risen by 30 per cent, profits by 40 per cent and the stock price has dramatically improved.And now, Avon is the second largest firm in the US headed by a woman, after Hewlett-Packard.

1.What is the truth to what Andrea Jung said？

A.A male CEO has not the ability to try on a new mascara.

B.A female CEO has to be more careful about her appearance.

C.A female CEO has to try on a new mascara each day.

D.When at home, a female CEO always tries on a new mascara

2.Which one is not true, according to the context？

A.The chairman and CEO of Hewlett-Pachard Company is a woman.

B.It seems that "Fortune" is the name of a magazine.

C.Andrea Jung is the chairman and CEO of a IB computer hardware company.

D.Avon is a beauty products company

3.What did Jung do after she graduated from Princeton University？

A.She became a trainer at Bloomingdale's.

B.She became a member of an American retail house.

C.She became president of an American retail house.

D.She became general manager of Bloomingdale's

4.What happened to Avon before Jung became CEO？

A.The stock price of Avon was Killing.

B.The sales volume increased dramatically.

C.Avon hired more women to sell its beauty products.

D.The stock price of Avon was rising

5.What measure did Jung take to make Avon a profit-making company？

A.She gave up Avon Lady that is no longer popular.

B.She did much research and obtained much information.

C.She employed more women as Avon Ladies

D.Both B) and C)

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第10题

A rapid means of long-distance transportation became a necessity for the United States as

settlement(新拓居地) spread over farther westward. The early trains were impractical curiosities, and for a long time the railroad companies met with troublesome mechanical problems. The most serious ones were the construction of rails able to bear the toad, and the development of a safe, effective stopping system. Once these were solved, the railroad was established as the best means of land transportation. By 1860 there' were thousands of. miles of railroads crossing the eastern mountain ranges and reaching westward to the Mississippi. There were also regional southern and western lines.

The high point in railroad building came with the construction of the first transcontinental sys tem. In 1862 congress authorized two western railroad companies to build lines from Nebraska west ward and from California eastward to a meeting point, so as to complete a transcontinental crossing linking the Atlantic seaboard with the Pacific. The Government helped the railroads generously with money and land. Actual work on this project began four years later. The Central Pacific Company, starting from California, used Chinese labor, while the Union Pacific employed crews of Irish labourers. The two groups worked at remarkable speed, each trying to cover a greater distance than the other. In 1869 they met at a place called Promontory in what is now the state of Utah. Many visitors came there for the great occasion. There were joyous celebrations all over the country, with parades and the ringing of church bells to honour the great achievement.

The railroad was very important in encouraging westward movement. It also helped build up industry and farming by moving raw materials and by distributing products rapidly to distant markets. In linking towns and people to one another it helped unify the United States.

The major problems with America' s railroad system in the mid-19th century lay in ______.

A．poor quality rails and unreliable stopping systems

B．lack of financial support for development

C．limited railroad lines

D．lack of a transcontinental railroad

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