题目内容

A young consultant"s life is tiring. A 41 week starts before dawn on Monday, with a rush to the airport and a flight to 42 the client is based. He can 43 to stay in hotels at least three nights a week, gorging on minibar peanuts and gloomily texting a(n) 44 lover. "It"s quite 45 to spend a year living out of a suitcase," sighs one London-based consultant.So the job 46 "insecure overachievers"— a phrase 47 used in the industry—"who are always worried that they haven"t done enough work," jokes a consultant. Some 60-65% of consultants are recent college-leavers. Most 48 within a few years and take more settled jobs elsewhere in the business world, 49 their experience and 50 allow them to slot in several levels 51 their less-travelled counterparts.The elite consultancies have offices in big cities, which is where 52 young people want to live. The best-paid jobs are in places 53 London and New York. Such cities are also where the culture and dating 54 are richest.Such attitudes are frustrating for firms in Portsmouth or Peoria. 55 consultancies benefit from it. They 56 bright young things in the metropolis and then hire out their brains to firms in the sticks. This is one 57 why consultants have to travel so much.The system 58 , more or less, for everyone. Firms in the provinces get to borrow talent they could not 59 hire. And young consultants get to experience life in the real world before returning to the capital to party with their friends at the weekend. They have it all, 60 enough sleep.

A. frustrated
B. curious
C. ambitious
D. jobless

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以下有关“增值税检查调整”专门账户的表述,不正确的是______。

A. 增值税一般纳税人在税务机关对其增值税纳税情况进行检查后,凡涉及到增值税涉税账务调整的,均应设立“应交税费——增值税检查调整”专门账户
B. 凡检查后应调减账而进项税额或调上曾销项税额和进项税额转出的数额,借记有关科目,贷记“应交税费——增值税检查调整”科目
C. 凡检查后应调增账而进项税额或调减销项税额和进项税额转出的数额,借记有关科目,贷记“应交税费——增值税检查调整”科目
D. 全部调账事项入账后,应结出;“应交税费——增值税检查调整”账户的余额,并对该余额进行处理,处理之后,“应交税费——增值税检查调整”账户无余额

某企业财务主管前往当地税务师事务所咨询,下列项目所包含的进项税额,不得从销项税额中抵扣的是______。

A. 用于返修产品修理的易损害配件
B. 生产过程中出现的报废产品
C. 因管理不善发生霉烂变质损失的库存材料
D. 外购的用于经营管理的办公用品

某税务师事务所注册税务师李某为外籍个人H先生代理个人所得税纳税申报事项,由于税前扣除额计算错误,致使H先生2010年12月7日多缴个人所得税1610元,其多缴税款应于______以前向主管税务机关申请退还,并由该税务师事务所赔偿H先生一定的经济损失。

A. 2013年1月7日
B. 2013年12月7日
C. 2014年1月7日
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注册税务师审核某工业企业2012年12月书立、领受的应税凭证时,有关印花税的税务处理不正确的是______。

A. 以产品换取材料所签订的合同,以产品同类销售价格按适用税率缴纳印花税
B. 总账账簿记载的实收资本和资本公积金额没有发生变化,不需缴纳即花税
C. 因经营情况变化,增加采购数量和金额,已缴纳印花税的原采购合同未作修改,不需缴纳印花税
D. 与银行签订贷款期限延长合同,贷款金额不变,不需缴纳印花税

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