合营企业的注册资本是指设立合营企业在工商行政管理机关登记注册的资本，应为（ ）。
A．50万元人民币
B．30万元人民币
C．合营各方认缴出资额的和
D．基本建设基金和生产流动资金的总和

A建筑工程公司（简称A公司）2011年发生下列业务：（1）承包甲房地产开发公司（简称甲公司）的写字楼工程，工程总价款为5000万元，由于提前竣工，取得甲公司支付的相关奖励10万元。（2）承包乙公司的厂房建设工程，总承包额为2000万元，承包合同中注明劳务费1200万元，自产材料费800万元，工程尚未开工，A公司按合同约定先预收乙公司总承包额20%的工程价款。（3）承包丙公司的通信线路工程，取得工程价款500万元，另收取用于工程中的电缆价款100万元。（4）自建住宅楼两幢，一幢自用为员工宿舍，另一幢转让给丁公司，销售价款为3000万元。 已知： 建筑业”税目适用营业税税率为3%， 销售不动产”税目适用营业税税率为5%。要求：根据上述资料，分析回答下列小题。 根据营业税法律制度的规定，下列有关A公司承包甲公司写字楼工程营业税相关处理中，正确的是（ ）。A.A公司承包甲公司写字楼工程的营业额为5000万元B.A公司承包甲公司写字楼工程的营业额为5010万元C.A公司承包甲公司写字楼工程的应纳营业税税额为150万元D.A公司承包甲公司写字楼工程的应纳营业税税额为150.3万元根据营业税法律制度的规定，下列有关A公司承包丙公司通信线路工程营业税相关处理的说法中，正确的是（ ）。A.A公司承包丙公司通信线路工程的营业额为400万元B.A公司承包丙公司通信线路工程的营业额为500万元C.A公司承包丙公司通信线路工程的营业额为600万元D.A公司承包丙公司通信线路工程应纳营业税税额为18万元ID：10622301 序号：55 修改序号 取消共用 根据营业税法律制度的规定，下列有关营业税纳税义务发生时间的表述中，正确的是（ ）。A.纳税人转让土地使用权或者销售不动产，采取预收款方式，其纳税义务发生时间为收到预收款的当天B.纳税人提供建筑业或者租赁业劳务，采取预收款方式的，其纳税义务发生时间为收到预收款的当天C.纳税人将不动产或者土地使用权无偿赠送其他单位或者个人的，其纳税义务发生时间为不动产所有权、土地使用权转移的当天D.纳税人自己新建建筑物后销售的，其所发生的自建行为建筑业纳税义务发生时间为销售自建建筑物的纳税义务发生时间根据营业税法律制度的规定，A公司承包乙公司厂房建设工程应纳营业税税额为（ ）万元。A.7.2B.12C.36D.60请帮忙给出每个问题的正确答案和分析，谢谢！ 点击查看答案

The Committee of Sponsoring Organisations (COSO) of the Treadway Commission is an American voluntary, private sector organisation and is unconnected to government or any other regulatory authority. It was established in 1985 to help companies identify the causes of fraudulent reporting and to create internal control environments able to support full and accurate reporting. It is named after its fi rst chairman, James Treadway, and has issued several guidance reports over the years including important reports in 1987, 1992 and 2006.In 2009, COSO issued new ‘Guidance on monitoring internal control systems’ to help companies tighten internal controls and thereby enjoy greater internal productivity and produce higher quality reporting. The report, written principally by a leading global professional services fi rm but adopted by all of the COSO members, noted that ‘unmonitored controls tend to deteriorate over time’ and encouraged organisations to adopt wide ranging internal controls. It went on to say that, the ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’After its publication, the business journalist, Mark Rogalski, said that the latest report contained ‘yet more guidance from COSO on how to make your company less productive by burdening it even more with non-productive things to do’ referring to the internal control guidance the 2009 report contains. He said that there was no industry sector-specifi c advice and that a ‘one-size-fi ts-all’ approach to internal control was ‘ridiculous’. He further argued that there was no link between internal controls and external reporting, and that internal controls are unnecessary for effective external reporting.Another commentator, Claire Mahmood, wrote a reply to Rogalski’s column pointing to the views expressed in the 2009 COSO report that, ‘over time effective monitoring can lead to organisational effi ciencies and reduced costs associated with public reporting on internal control because problems are identifi ed and addressed in a proactive, rather than reactive, manner.’ She said that these benefi ts were not industry sector specifi c and that Rogalski was incorrect in his dismissal of the report’s value. She also said that although primarily concerned with governance in the USA, the best practice guidance from COSO could be applied by companies anywhere in the world. She said that although the USA, where COSO is based, is concerned with the ‘rigid rules’ of compliance, the advice ought to be followed by companies in countries with principles-based approaches to corporate governance because it was best practice.Required:(a) Distinguish between rules-based and principles-based approaches to internal control system compliance as described by Claire Mahmood and discuss the benefi ts to an organisation of a principles-based approach. (7 marks)(b) Mr Rogalski is sceptical over the value of internal control and believes that controls must be industry-specifi c to be effective. Required: Describe the advantages of internal control that apply regardless of industry sector and briefl y explain the meaning of the statement, ‘unmonitored controls tend to deteriorate over time’. Your answer should refer to the case scenario as appropriate. (10 marks)(c) The COSO report explains that ‘assessment of internal controls [can] ... involve a signifi cant amount of ... internal audit testing.’ Required: Defi ne ‘internal audit testing’ and explain the roles of internal audit in helping ensure the effectiveness of internal control systems. (8 marks) 点击查看答案