In dual currency system, all ledgers are maintained ______.
A. in foreign currency, with foreign currency transactions being recorded in local currency equivalents
B. in natural currency, with foreign currency transactions being recorded in local currency equivalents
C. in local currency, with foreign currency transactions being recorded in local currency equivalents
D. in base currency, with foreign currency transactions being recorded in local currency equivalents
税务登记的变更内容与工商登记内容无关的，也应当自有关机关批准或宣布变更之日起( )内，持有关证件向主管税务机关申报办理变更税务登记。
A. 10日
B. 15日
C. 30日
D. 40日
Under normal circumstances, the auditor's first step would be to alert the client's management to the existence of ______.
A. mistake
B. fraudulent
C. fraud
D. misstatement
纳税人未按照规定的期限办理纳税申报和报送纳税资料的，由税务机关责令限期改正，可以处 ( )的罚款。
A. 500元以下
B. 1000元以下
C. 1500元以下
D. 2000元以下
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