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问题 单项选择题

肾上腺素试验是反映粒细胞的（）

A.储备情况

B.分布情况

C.破坏情况

D.消耗情况

E.生成情况

答案

参考答案：B

解析：肾上腺素试验是反映粒细胞的分布情况，对粒细胞边缘池的检测具有重要意义。

问答题

Earl has been employed by Flash Co, for the past 20 years. During that time he has also invested in the company in the form of shares and debentures. Earl owns 5,000 ordinary shares in Flash Co. The shares are of $1 nominal value and are paid up to the extent of 75%. The debentures, to the value of $5,000, are secured by a fixed charge against the land on which Flash Co’s factory is built. In April it was announced that Flash Co was going into immediate insolvent liquidation, owing considerable amounts of money to trade creditors (trade payables). As a result of the suddenness of the decision to liquidate the company, none of the employees received their last month’s wages. In Earl’s case this amounted to $2,000. Required: Advise Earl as to his rights and liabilities in relation to Flash Co in regard to:

(a) his unpaid wages; (3 marks)
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单项选择题

下列有关注册税务师权利与义务表述正确的是( )。

A．注册税务师可以以个人名义承揽、承做业务，只需向挂靠事务所缴纳一定的管理费用即可
B．注册税务师应当与委托人保持良好的沟通关系，即使与委托人存在利害关系，也有权选择不予回避
C．注册税务师不能够对税收政策存在的问题向税务机关提出修改建议，必须严格按照现有政策执行，这是依法代理的直接体现
D．注册税务师应该按照行业协会等方面的要求，接受相关后续教育培训，以保证其更新知识的需要
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