问题 单项选择题

You know you should do it, other people do it all the time. Maybe you’ve already done it but it wasn’t very satisfying, and you’d like to learn to do it better.

I’m talking, of course, about having a business lunch.

Don’t feel embarrassed if you are uncomfortable with the idea of sitting over a grilled chicken breast, talking to a prospective client.

Most inexperienced, overeager launchers believe the main purpose of a business lunch is to either (a) conduct business or (b) eat lunch, and they’re unsure how to mix the two. Don’t worry! Business lunches aren’t about either business or lunch,

they’re about building relationships.

One of my business rules is "People do business with people they like. "

Often, it’s not products, prices, or the company that makes the sale—it’s the person Business lunches are the perfect time for you and your client, supplier, or employee to get to know each other as people. This helps establish common interests and makes working together easier.

The single most important thing you can do at a business lunch—even more important than picking up the tab—is listen.

You don’t need a particular reason to ask someone to lunch, so don’t wait until for a certain occasion or issue.

Don’t make it seem like lunch is going to be a sales call. Instead, try the straightforward approach, "We’ve been doing business together for almost a year. I’d like to take you to lunch and get to know you a little better." Or a little less straightforward, "I’m often in your area, how about having lunch sometime"

Have the other person suggest a place to eat—"Is there a restaurant you’ve been wanting to try" Or if you have a limited budget, you choose a nice mid priced restaurant. Forget McDonald’s. If you’re thanking someone for an important order, take them to a really special, possibly new, restaurant.

If you did the inviting, you pick up the tab, even if your guest says, "I can put this on my company’s credit card." But don’t have a scene arguing over the check. You can just say, "You can get the next one." Some companies have policies that don’t permit employees to be treated; in that case, split the tab.

During a business lunch it’s important to()

A. make a deal with the client

B. order nice, expensive food

C. be a good listener

D. inquire after the client’s health

答案

参考答案:C

解析:

第七段中已经说明,在吃饭时,最重要的是倾听。

单项选择题

甲公司属于工业企业,为增值税一般纳税人,适用的增值税税率为17%,由A、B、C三位股东于2011年12月31日共同出资设立,注册资本1600万元。出资协议规定,A、B、C三位股东出资比例分别为40%r、35%和25%。有关资料如下:
(1)2011年12月31日三位股东的出资方式及出资额如下表所示(各位股东的出资已全部到位,并经中国注册会计师验资,有关法律手续已经办妥):
单位:万元

出资者 货币资金 实物资产 无形资产 合计
A 540 100(专利权) 640
B 260 300(厂房) 560
C 340 60(仓库) 400
合计 1140 360 100 1600
(2)2012年甲公司实现净利润800万元,甲公司股东大会决定分配现金股利200万元,计划在2013年2月10日支付。
(3)2013年12月31日,吸收D股东加入本公司,将甲公司注册资本由原1600万元增加到2000万元。D股东以银行存款200万元、原材料117万元(增值税专用发票中注叫材料计税价格为100万元,增值税税额为17万元)出资,占增资后注册资本10%的股份;其余的200万元增资由A、B、C三位股东按原持股比例以银行存款出资。2013年12月31日,四位股东的出资已全部到位,并取得D股东开出的增值税专用发票,有关的法律手续已经办妥。
要求:根据上述资料,不考虑其他因素,回答下列问题。

甲公司2013年12月31日吸收D股东出资时产生的资本公积为( )万元。

A.117
B.200
C.317
D.2000

单项选择题