下列关于纳税人、扣缴义务人的法律责任的表述，正确的有( )。 A. 纳税人不办理税务登记的，由税务机关责令限期改正;逾期不改正的，税务机关提请工商行政管理机关吊销其营业执照 B. 纳税人未按照规定办理税务登记证件验证或者换证手续的，由税务机关责令限期改正，可以处以 2000 元以下的罚款 C. 对骗取国家出口退税款的，税务机关可以在规定的期间内停止为其办理出口退税 D. 为纳税人非法提供发票，导致其骗取国家出口退税款的，由税务机关没收违法所得，并处 2000 元以上 1 万元以下的罚款

A.MOLLSH反应

B.红外光谱

C.LIEBERMANN—BURCHIND反应

D.KELLER—KILIANI反应

E.HAMRAMARSTEN反应

经营者使用格式条款与消费者订立管辖协议，未采取合理方式提请消费者注意的，该管辖协议(　)。

A. 有效

B. 无效

C. 效力待定

D. 可变更、可撤销

根据《民诉解释》规定，对于一审普通程序案件人民法院指定的举证期限不得少于(　)。

A. 10日

B. 30日

C. 15日

D. 60日

下列关于全面预算的说法中，错误的是(　)。第三章.财务预测和财务预算

A. 财务预算综合性最强，是全面预算的核心内容

B. 现金预算是财务预算的核心内容

C. 全面预算通常包括现金预算、生产预算、资本支出预算和财务预算

D. 财务预算主要包括现金预算、预计利润表、预计资产负债表和预计现金流量表

已知销售量的敏感系数为2，为了确保下年度企业不亏损，销售量下降的最大幅度为(　　)。第三章.财务预测和财务预算

A. 50%

B. 100%

C. 25%

D. 40%

Adam, who operates an accountancy practice, charges £1,000 per year for producing business accounts for tax purposes. Unfortunately he has had some difficulty in recovering his fees from two clients as follows.

Bob, a car mechanic, told Adam that he could only raise cash to pay half of his fees but that he would service Adam's car for the coming year. Adam reluctantly agreed to this proposal.

Dawn, a not very successful musician, also told Adam that she could only pay half the money she owed him as she needed to use the other half to finance her new recording. Once again Adam agreed to accept the half payment. Dawn's recording subsequently became a major hit and she made £100,000 profit from it.

Adam himself is now in financial difficulty and needs cash to pay his own tax bill.

Required

(a) Explain whether Adam can require Bob to pay his fees in full

(b) Explain the effect of promissory estoppel on Dawn's payment to Adam

(c) Explain how Adam may be able to obtain full payment from Dawn

Jas has been continuously employed for six years. Which of the following states the minimum period of notice she is entitled to?

A. One month

B. Six weeks

C. Three months

票据的功能包括( )。

A.支付功能

B.汇兑功能

C.信用功能

D.结算功能

以下属于支票绝对记载事项的有( )。

A.收款人姓名

B.付款人姓名

C.出票日期

D.金额

下列各项中，属于接受风险的对策的有( )。

A.应收账款计提坏账准备

B.向专业性保险公司投保

C.存货计提跌价准备

D.新产品在试制阶段发现诸多问题而果断放弃