题目内容（请给出正确答案）

[主观题]

A company must allocate annual after-tax profits to the statutory common reserve fund on d

istribution. What is the percentage to be allocated？

A.5%

B.10%

C.15%

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更多“A company must allocate annual…”相关的问题

第1题

To carry out a company's rules and regulations, administrative personnel must knowA．to be

To carry out a company's rules and regulations, administrative personnel must know

A．to be firm

B．being firm

C．what to be firm

D．how to be firm

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第2题

Emails sent through the company email system ________ not have content that is considered to be offensive. ?

A.need

B.should

C.must

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第3题

听力原文：If a U.S. company wants to purchase goods in Britain and the transaction is settl

ed in sterling pounds, it has to exchange dollars for pounds first.

(9)

A．The U.S. company has to exchange dollars for pounds to make settlement for the goods imported from U.K.

B．The U.S. company must exchange some pounds for dollars before the transaction is made.

C．The U.S. company may directly purchase goods in Britain in sterling pounds.

D．The U.S. company must exchange dollars for euros first.

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第4题

Which of the following is NOT a condition for a limited liability company to issue publicl

y corporate bonds？

A.The value of its net assets shall not be lower than RMB 30,000,000 yuan

B.The average distributable profits of the company for the past three years must be sufficient to pay the interest on the corporate bonds for one year

C.The funds to be raised must be invested in conformity with the industrial policy of the State

D.The accumulated balance of the bonds shall not exceed 40% of the value of the net assets of the company

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第5题

as an engineer ,you must be familiar with SMS .can you please tell what is

DP(s) and who was the DP of the company you served last time ？

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第6题

A company has decided to change its depreciation method to better reflect the pattern of u

se of its equipment.

Which of the following correctly reflects what this change represents and how it should be applied？

A.It is a change of accounting policy and must be applied prospectively

B.It is a change of accounting policy and must be applied retrospectively

C.It is a change of accounting estimate and must be applied retrospectively

D.It is a change of accounting estimate and must be applied prospectively

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第7题

According to the Securities Law, where an investor takes over a listed company through the

securities market, for how long after the completion of the takeover must shares held by the purchaser not be sold？

A.One month

B.Three months

C.Six months

D.Twelve months

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第8题

17 Which of the following statements are correct？（1) All non-current assets must be deprec

17 Which of the following statements are correct？

(1) All non-current assets must be depreciated.

(2) If goodwill is revalued, the revaluation surplus appears in the statement of changes in equity.

(3) If a tangible non-current asset is revalued, all tangible assets of the same class should be revalued.

(4) In a company’s published balance sheet, tangible assets and intangible assets must be shown separately.

A 1 and 2

B 2 and 3

C 3 and 4

D 1 and 4

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第9题

21 Which of the following items must be disclosed in a company’s published financial state

ments？

1 Authorised share capital

2 Movements in reserves

3 Finance costs

4 Movements in non-current assets

A 1, 2 and 3 only

B 1, 2 and 4 only

C 2, 3 and 4 only

D All four items

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