List of well-known universities of finance and economics in China No. School Name Province City Level Remarks 1 Beijing Technology and Business University Beijing Beijing Undergraduate public Office 2

The proportion of investment that has a significant impact on the invested enterprises is 1、The proportion of investment that has a significant impact on the invested enterprises is (　　). A、Less t

The proportion of controlled investment in the invested enterprise is 1、The proportion of controlled investment in the invested enterprise is (　　). A、Less than 20% B、Less than 30% C、Between 20%

(　　) are liquid assets 1、(　　) are liquid assets. A、Fixed assets B、Accounts receivable C、Long-term investment D、Investment real estate 【正确答案】B 【答案解析】Accounts receivable are liquid

A current liability is a debt that the company expects to pay within (　　) or the operating cycle, whichever is longer 1、A current liability is a debt that the company expects to pay within (　　) o

The proportion of investment that has a insignificant impact on the invested enterprises is 1、The proportion of investment that has a insignificant impact on the invested enterprises is (　　). A、Le

Which of the following statements is not correct about intangible assets 1、Which of the following statements is not correct about intangible assets: (　　). A、In general, accounting for intangible a

(　　) are investments in government and corporation bonds 1、(　　) are investments in government and corporation bonds. A、Accounts payable B、Accounts receivable C、Stock investment D、Debt investm

The (　　) is required when bad debts are material in amount 1、The (　　) is required when bad debts are material in amount. A、Average-cost method B、Specific identification method C、Allowance meth

The proportion of investment that has a significant impact on the invested enterprises is 1、The proportion of investment that has a significant impact on the invested enterprises is (　　). A、Less t

(　　) are liquid assets 1、(　　) are liquid assets. A、Fixed assets B、Accounts receivable C、Long-term investment D、Investment real estate 【正确答案】B 【答案解析】Accounts receivable are liquid

hong kong Election for Personal Assessment Election for Personal Assessment 1. Q: What are the criteria for determining whether a person "ordinarily resides in Hong Kong"? A: For the purposes of pe

Chargeability to Profits Tax on Gain from Property Transactions Chargeability to Profits Tax on Gain from Property Transactions 1. Q: Whether gain from disposal of property is chargeable to Profits T

Greater Bay Area Youth Employment Scheme - Tax Issues Greater Bay Area Youth Employment Scheme - Tax Issues 1. Q: Under the Scheme, a participating employer employing each eligible graduate will recei

Salaries tax concessions for eligible carried interest Salaries tax concessions for eligible carried interest Salaries Tax 1. Q: What are the salaries tax concessions for eligible carried interest? A:

hong kong Two-tiered Profits Tax Rates Regime hong kong Two-tiered Profits Tax Rates Regime 1. Q: What are the two-tiered profits tax rates? A: Under the two-tiered profits tax rates regime, the pr

I want to claim exemption of income and deduction for expenses Q:I want to claim exemption of income and deduction for expenses. Should I submit documentary evidence with the Tax Return - Individuals

I have no income to report, but I have received a Tax Return - Individuals (BIR60) from the Inland Revenue Department. Do I have to complete it Q: I have no income to report, but I have received a Ta

hong kong Q & A for Application for Business Registration Documents Q & A for Application for Business Registration Documents 1. Q: What are the advantages of the online application for dupli

hong kong for Application for Business Registration Through the Internet hong kong for Application for Business Registration Through the Internet 1. Q: Internet business registration application under

hong kong Stamp Duty Assessment hong kong Stamp Duty Assessment 1. Q: If the duty payer does not agree with the stamp duty assessment, what can he / she do? A: Under section 14 of the Stamp Duty Ord

Stamp duty on Mutual Recognition of Funds between the Mainland and Hong Kong Stamp duty on Mutual Recognition of Funds between the Mainland and Hong Kong 1. Q: What is the Mutual Recognition of Funds

Stamp duty on transactions under Shanghai Connect and Shenzhen Connect Stamp duty on transactions under Shanghai Connect and Shenzhen Connect 1. Q: What are Shanghai Connect and Shenzhen Connect? A

HK Special Stamp Duty (SSD) HK Special Stamp Duty (SSD) 1. Q: Under what circumstances will SSD be payable? A: Unless the transaction is exempted from SSD, the liability to SSD will arise if all of

HK Buyer's Stamp Duty (BSD) HK Buyer's Stamp Duty (BSD) 1. Q: Under what circumstances will BSD be payable? * 2. Q: Who will be liable to pay the BSD? * 3. Q: Will BSD be applicable to a non-HKPR w