A.具有独立法人资格且注册资本不少于300万元
B.具有独立法人资格且注册资本不少于600万元
C.具有5个以上工程类别的专业甲级工程监理资质
D.注册监理工程师不少于60人
E.申请工程监理资质之日前1年内没有规定禁止的行为
第1题
(ii) Illustrate the benefit of revising the corporate structure by calculating the corporation tax (CT) payable
for the year ended 31 March 2006, on the assumptions that:
(1) no action is taken; and
(2) an amended structure as recommended in (i) above is implemented from 1 June 2005. (3 marks)
第2题
Assuming that each has the icosahedral structure,determine how many isomers are possible for the B10C2H12molecule.
第3题
A new system______the latest data-analysis methods was implemented this week.
A.is incorporating
B.that incorporates
C.incorporation of
D.had incorporated
第4题
(ii) Assuming the relief in (i) is available, advise Sharon on the maximum amount of cash she could receive
on incorporation, without triggering a capital gains tax (CGT) liability. (3 marks)
第5题
A.Stack data structure can be implemented using linked list
B.New node can only be added at the top of the stack
C.Stack is the FIFO data structure
D.The last node at the bottom of the stack has a NULL link
第6题
第7题
A、post bureaucratic structure
B、flat structure
C、matrix structure
D、pre-bureaucratic structure
第8题
(ii) Assuming that Donald operates through a company, advise Donald on the corporation tax (CT) that
would be payable for the year ended 31 March 2007 if he pays himself a gross salary of £31,000, plus
a net dividend of £10,000, instead of a gross salary of £42,648. (4 marks)
第9题
A.Watching a basketball match.
B.Cleaning up the new apartment.
C.Going to the cinema with Margaret.
D.Going shopping with her friends.
第10题
She bought a new dress to show off her lovely____.
A、form
B、sample
C、shape
D、structure
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