单项选择题

某企业3年前进口的一台500万元设备出现技术故障，运往境外修理，出境时已向海关报明，并在海关规定期限内复运进境，发生境外修理费45万元，料件费15万元，复运进境的运输、保险费5万元，关税税率25％。该企业将设备复运进境时应纳关税（　　）。

A.11．25万元
B.15万元
C.125万元
D.140万元

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单项选择题

注册会计师王容正在对某一大型制造公司组织结构进行深入的了解，以发现其中可能存在的薄弱环节。以下内容是其在工作底稿记录中了解到的情形，假定不考虑其他的情况，则下列内容中属于控制薄弱环节的是（）。

A.IT部门的主管是直接向总裁汇报工作的副总裁
B.董事会下属审计委员会由首席执行官、首席财务官和主要的利益方构成
C.首席财务官是向首席执行官汇报工作的副总裁
D.主管会计向首席财务官汇报

单项选择题

When you're promoted to a new job,chere are a lot of relationships that need recalibrating.You have a new boss,new direct reports,and,important.ly,a new set of peers.How can you show you have what it takes to be their equal wilhout appearing arrogant?How do you break out of the mentee mentor dynamic?And what should you do abouL that one colleague who doesn't take you seriously?1.Congratulations on your promotion-now you need to prove you're worthy of it in the eyes of those who have known you as an underling. Any time you change your role or you get promoted,there's a change in the rules of engagement, says Amy Jen Su,managing part.ner of Paravis Partners and coauthor of own the Room.She recommends staying focused on the long term.Your peer group represents a potentially powerful coalition, she says. They are your sounding boards and sources of support. Michael Watkins,the chairman of Genesis Advisers,a professor at IMD says You need to fundamentally reset how people see you. 2. It's understandable that you may feel vulnerable and insecure, around your new peers-especially at first,says Watkins. You are stepping up to the big leagues. You may even suffer from a touch of imposter syndrome.But you mustn't let self-doubc get the better of you.And don't assume the worst.It's highly likely that these people weighed in on your promotion and believe you are up to the task,adds Jen Su. They see you as qualified and capable and ready for the job. Try not to get consumed by actively tiying to prove yourself to your new peer group,she says.3.Be confident-but not overconfident.Othewise you risk being seen as too big for your boots, says Watkins.Think about how you want to be.perceived by your peers,and how they will form opinions of you,says Wackins.Go in with a collaborative mindset. You want to be viewed as a person can work with, he says.Your goal is to demonstrace that you're someone with a depth of knowledge but who also wants to learn and help. Project competence. Show conviction; but be humble about it. Don't,be deferential;be appropriately respectful. 4.When you're the new kid on the block,it's incumbent on you to reach out to your colleagues and try to get to know them,says Watkins.Upon starting the job,he recommends scheduling a series of one-on-ones with your new peers and talk abouc how you will best work together going fonvard. These conversations needn't be confined to conference rooms or cubicles,adds Jen Su.She suggests inviting them out for coffee or lunch- there's huge value to spending informal time with your colleagues batting ideas around. Your objective is to become a good thought partner to your peers. Seek to understand their perspectives, she says. Ask for their input-not because you need t.heir permission,but because you appreciate their counsel. 5.Recasting your professional persona takes time and your colleagues'opinions of you may not shift ovemight.Be preparecl,too,that cerlain Tough cookies on your team might try to test your mettle.whaTever you do, don't take it personally, says Jen Su. The more you let this person get under your skin,the more they will poke you. Watkins recommends cultivating a Thick skin and setting boundaries of what are you and aren't willing to do. Otherwise you risk getting run over. It's also important that you not lose sight of the relationships that matter most. What your peers think about you is important,but what your boss thinks about you is very important. 4选？

A.Bepatient
B.Buildbridges
C.Projectprofessionalism
D.Thinkpositively
E.Treadlightlyatfirst
F.Understandteamdynamics
G.Whattheexpertssay