问题 名词解释

可比非受控价格法

答案

参考答案:可比非受控价格法即根据相同的交易条件下非关联企业之间进行同类交易时所使用的非受控价格,来调整关联企业之间不合理的转让定价。可比非受控价格法适用于跨国关联企业之间的有形资产的交易、贷款、劳务提供、财产租赁和无形资产转让等交易,是审核和调整跨国关联企业转让定价的一种最合理、最科学的方法,但这种方法严格要求受控交易(关联交易)与非受控交易(非关联交易)具有严格的可比性,否则非受控交易使用的价格就不具有参照性。

选择题
阅读理解

Scientists believe in the near future a new kind of car that can not only drive on the road, but also fly in the sky will serve the people, it is called “flying-driving vehicle”.

Since the turn of the 20th century, there have been many hundreds of designs for flying-driving vehicles. And some of them have actually been built and flown. But “Transition” is the closest to people.

Transition was designed in 2006, and the first road and flight tests took place in 2009. Transition is designed to really be a general airplane, which can fold up(折叠)fully its wings, drive down the road and park in a single-car garage(车库).

Transition can climb to more than 3000 meters high. It can carry two people at speeds over 160 kilometers an hour in the air. And on the ground it can drive at highway speeds, about 113 kilometers an hour.

Scientists expect Transition to reach market at the end of 2012, at a price of around 25, 0000 dollars. Mr. Carl Dietrich says nearly 100 people have already signed up as buyers. He hopes to sell as many as 1000 a year in the near future.

小题1:We learn from the passage that Transition is ________.

A. a flying car         B. a helicopter        C. a high-speed plane

小题2:________ shows us the way of Transition driving down the road.

A.                         B.                         C.

小题3:According to the passage, Transition ________.

A. takes up small room

B. can park over the water

C. flies in the sky only

小题4:Which of the following statements is TRUE according to this passage?

A. Transition can carry 2 people at speeds over 113 km/h in the air.

B. Mr. Carl Dietrich has sold as many as 1000 Transition so far.

C. Scientists expect Transition to serve the people at the end of 2012

小题5:The fourth paragraph(段落) mainly tells us about the __________ of Transition.

A. price                        B. speed                    C. Design