题目内容
将下列英文单词或词组译成中文①import quotas②trade deficit③conglomerate④exclusive contract⑤foreign-exchange reserves⑥manufactured goods⑦stock exchange⑧Bank of International settlements⑨market share⑩means of production
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某纳税人销售不动产，2月份收取定金，5月份收取全部价款，所以5月份为纳税义务发生时间，应在5月份计算缴纳营业税。
简述信息组织的原则。
税收筹划的最终目标是（）
案例分析题Passage 1The term "quality" is one of the most misused in the business world. What exactly doesit mean? Our grandparents would have been in no doubt. Quality meant excellence: a thingwas the best of its kind, and that was that. In business, however, the word has acquired avery different meaning: consistency, a lack of defects.Around 1970, it is said, a group of investment analysts visited a world-famous UKengineering company. They asked the questions of their trade: about profit margins, stockcontrol and balance sheets. The company's executives did not see the point of all this. Theirproducts were the finest in the world. Why all these detailed questions about numbers?Rolls Royce, the company in question, duly went bust in 1973. The trouble with oldstyle quality was that it encouraged supply-driven management. The engineers would makethe product to the highest possible standard and price it accordingly. If the public was souncultured that they turned it down, so much the worse for the public. It was all very wellfor artists to produce masterpieces. The job of companies was to please the market.Quality has a third meaning: that of value for money. To qualify for that meaning, aproduct must be of certain standard; and it should convey a sense, not of outrightcheapness, but of being sold at a fair price.The US fast foods group McDonald's, for instance, talks of its 'high quality food'. Butat 99e or 99p, its hamburgers are as close to absolute cheapness as any person in thedeveloped world could desire. They are also highly consistent. Eat a McDonald's anywherearound the world and the results will be roughly similar. But as anyone who has eaten areally good American hamburger knows, a McDonald's is also a long way from quality in itsoriginal sense. Quality used to mean that a product was well-made and high-priced.
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