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注冊會(huì )計師考試《稅法》測試題

時(shí)間:2025-09-24 22:36:41 試題 我要投稿

2017年注冊會(huì )計師考試《稅法》測試題

  Recently, I was sitting with several dozen inner-city teens, talking with them about college and careers. It was a free-wheeling conversation. I was peppered with questions–including, “How can I get your job?”
  最近,我和幾十名市內貧民區的青少年在一起,暢談大學(xué)和職業(yè),討論的氛圍非常自由。他們的問(wèn)題幾乎讓我應接不暇,其中包括“我怎樣才能進(jìn)德勤呢?”
  I left absolutely convinced that as a result of that session, at least one kid who otherwise would have missed going to college will, in fact, be going. Let me tell you, it made my day, if not my week.
  那次談話(huà)后,我很確定,至少有一名原本可能會(huì )放棄上大學(xué)的孩子去上學(xué),事實(shí)上,他本來(lái)就要放棄了。讓我告訴你,能幫助他們,我真的是很高興。
  And it reminded me of an often overlooked way to meet people’s , particularly in these hard times as non-profit organizations are seeing double-digit drops in funding–as demand goes through the roof. I’m talking about skills-based volunteerism. That is, donating high-value, professional skills–for free.
  那次談話(huà)讓我想起了一種常被忽略的助人之道,尤其是在目前這種困難時(shí)期,非營(yíng)利性機構的資金來(lái)源正面臨著(zhù)兩位數的下滑,而需求卻達到了最高限度。我所說(shuō)的助人之道就是以技術(shù)為基礎的志愿服務(wù),即免費提供高價(jià)值的專(zhuān)業(yè)技術(shù)服務(wù)。
  Our company, Deloitte, recently conducted a survey on corporate volunteering. We found that 91% of respondents agreed that skills-based volunteering would add value to training and development, especially in fostering leadership and business skills. But only 16% of companies offer skills-based volunteering as an option for employees. Only one out of six.
  我們德勤最近做了一次關(guān)于企業(yè)志愿服務(wù)的調查。調查結果顯示,91%的受訪(fǎng)者都認為,以技術(shù)為基礎的志愿服務(wù)能為培訓和發(fā)展增加價(jià)值,對于增強領(lǐng)導力和商業(yè)技巧更是如此。但目前只有16%的公司將以技術(shù)為基礎的志愿服務(wù)作為員工的選擇,僅占1/6。
  Given the obvious need out there and also given President Obama’s impassioned call for national service, we’ve gone way beyond surveying about volunteerism. We’ve pledged $50 million in services–that’s right, $50 million worth of our employees’ time–over three years to help non-profit organizations boost their effectiveness.
  目前需求非常明顯,總統也慷慨激昂地呼吁增加國家服務(wù),我們公司不僅僅停留在調查志愿服務(wù)的層面。我們已經(jīng)承諾,在未來(lái)三年內,將提供價(jià)值5000萬(wàn)美元的員工服務(wù),幫助非營(yíng)利性組織更有效地進(jìn)行工作。
  Deloitte employees are donating skills in such areas as IT, marketing and personnel management at all sorts of non-profit organizations. For me, education is a special passion. I wasn’t the first in my family ever to go to college–my older sister claimed that honor. But I know what a profound difference it made in my life and in the lives of my two sons. So I work with a non-profit called College Summit.
  德勤員工將在各種非營(yíng)利性組織中提供IT、市場(chǎng)營(yíng)銷(xiāo)以及個(gè)人管理方面的技術(shù)服務(wù)。我對教育有著(zhù)特殊的激情。我不是我們家第一個(gè)上大學(xué)的孩子——這份榮譽(yù)屬于我姐姐,但我知道大學(xué)教育對我和我兩個(gè)兒子的生活都產(chǎn)生了深刻的影響。所以現在我也在和非營(yíng)利性組織“大學(xué)峰會(huì )”進(jìn)行合作。
  College Summit, in fact, brought me and those inner-city kids together. The organization’s goal: to take kids–many from families in which nobody has ever gone to college—and get them into college. The approach: Create a ‘college-going culture’ in high schools where college-going rates are low. We provide cash, lots of volunteer hours from our people, and pro bono work on systems that give principals and schools districts much better data about their students’ progress.
  正是“大學(xué)峰會(huì )”讓我和那些市內貧民區的孩子走到了一起。該組織的宗旨是:讓孩子上大學(xué),其中有很多人家里從來(lái)沒(méi)有人上過(guò)大學(xué)。該組織的方法是:在升學(xué)率低的高中形成一種“上大學(xué)文化”。我們不但提供現金捐助和員工志愿服務(wù),還會(huì )提供無(wú)償服務(wù)建立體系,向校長(cháng)和校區提供更準確的、關(guān)于學(xué)生進(jìn)步的數據。
  Through personal experience, I’ve learned that skills-based volunteerism is one of those double bottom-line investments. It helps non-profits build capacity to serve more people with greater efficiency–which makes the non-profit more attractive for corporate support. That’s the no-brainer benefit. The less obvious benefit is the real-world training for our people, especially our younger people. We do valuable, low-cost training and we also do some good for the world.
  從個(gè)人經(jīng)驗來(lái)看,我意識到以技術(shù)為基礎的志愿服務(wù)是一種“雙重底線(xiàn)”投資。這種服務(wù)能增強非營(yíng)利機構的能力,更高效地為更多人提供服務(wù),從而又能吸引更多來(lái)自企業(yè)的支持。這樣的好處是顯而易見(jiàn)的。其實(shí)還有隱形的好處,就是能讓我們的員工接受真實(shí)的培訓,尤其是年輕員工。一方面,我們能以低成本進(jìn)行有價(jià)值的培訓;另一方面,我們又能造福世界。

2017年注冊會(huì )計師考試《稅法》測試題

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