甲公司2×17年1月1日起开始建造一栋厂房，预计工期两年。为购建该厂房，2×17年1月1日借入一笔专门借款，本金为800万元，年利率6%，期限为3年，按年支付利息。本年发生资产支出情况如下：1月1日支出100万元，3月1日支出300万元;9月1日支出200万元。该专门借款的闲置资金存入银行，月收益率为0.2%。2×17年4月1日至7月31日因质量问题停工4个月。假定每月按期收取闲置资金收益。不考虑其他因素，则下列表述正确的有( )。(第十一章 借款费用) A.2×17年4月1日至7月30日因质

在确定借款费用暂停资本化的期间时，应当区别正常中断和非正常中断。下列各项中，属于非正常中断的有( )。(第十一章 借款费用)

A.质量纠纷导致的中断

B.正常测试、调试发生中断

C.劳动纠纷导致的中断

D.资金周转困难导致的中断

Which of the following is not a primary aim of a job selection interview?

A Comparing the applicant against job requirements

B Getting as much information as possible about the applicant

C Giving the applicant information about the job and organisation

D Making the applicant feel (s)he has been treated fairly

Job descriptions have advantages for use in all but one of the following areas of human resource management. Which is the exception?

A Job evaluation

B Training needs analysis

C Recruitment

D Employee flexibility

Which of the following statements about reference checking is true?

A References provide objective information about a job candidate

B Personal references are particularly valuable in assessing the qualities of a candidate

C At least two employer references are desirable

Selection tests such as IQ tests and personality tests may not be effective in getting the right person for the job for several reasons. Which of the following criticisms of the tests is not justified, however?

A Test results can be influenced by practice and coaching rather than genuine ability

B Subjects are able to deliberately falsify results

C Tests do not completely eliminate bias and subjectivity

D Tests are generally less accurate predictors of success than interviews

下列各项中，适用5%征收率计算缴纳增值税的有(　　)。

A. 小规模纳税人销售取得的不动产

B. 一般纳税人转让2016年4月30日前取得的土地使用权，选择适用简易计税方法的

C. 一般纳税人和小规模纳税人提供劳务派遣服务选择差额纳税的

D. 一般纳税人提供人力资源外包服务，选择适用简易计税方法的

房地产开发企业的一般纳税人采取预收款方式销售自行开发的房地产项目，在收到预收款时按照一定的预征率预缴增值税，该预征率为(　　)。

A. 2%

B. 3%

C. 4%

D. 5%

B市的甲建筑企业是小规模纳税人，2018年4月在A市取得含税建筑收入总额为500万元，支付分包款200万元，则甲企业在建筑服务发生地A市预缴税款(　　)万元。

A. 8.74

B. 14.56

C. 9

D. 15

某企业为增值税一般纳税人，2018年2月支付高速公路通行费暂未取得收费公路通行费增值税电子普通发票，但取得了通行费发票，上面注明的金额为67500元。则企业支付的高速公路通行费可以抵扣的进项税额为(　　)元。

A. 7425

B. 6689.19

C. 1966.02

D. 0

 An organisation has set up a team in which any member of the team can perform the full range of its tasks. The manager is able to share out tasks between members according to who is available to do a given job when it is required.

What sort of team organisation does this describe?

A Multi-disciplinary team

B Multi-skilled team

C Self-managed team

D Virtual team