read
10 questions and answers for Swedish physiciansSingle Choice Questions (10 Items)
A 68-year-old male in Sweden presents with gradual memory loss, personality changes, and difficulty performing daily activities. Brain imaging shows hippocampal atrophy. Wh...
read
How are leases treated under Japanese GAAPHow are leases treated under Japanese GAAP?A. Operating leases are capitalized.B. Leases are always expensed immediately.C. Lease accounting rules are similar to U.S. GAAP.D. Leases are not reported on balance she...
read
What is the Japanese equivalent of "Goodwill"What is the Japanese equivalent of "Goodwill"?A. Brand valueB. Excess of purchase price over book valueC. Customer relationshipsD. PatentsAnswer: B...
read
Which asset class is most likely to be impaired under Japanese GAAPWhich asset class is most likely to be impaired under Japanese GAAP?A. CashB. Long-term investmentsC. InventoryD. ReceivablesAnswer: B
...
read
What is the "Big Bang" in Japanese accounting reformsWhat is the "Big Bang" in Japanese accounting reforms?A. A sudden change in tax laws.B. A series of reforms to align with international standards.C. A new accounting software system....
read
How does Japanese GAAP treat cross-shareholdingsHow does Japanese GAAP treat cross-shareholdings?A. They must be disclosed at market value.B. They are typically held at cost, not market value.C. They are prohibited in Japanese GAAP.D. They are reported as...
read
Which statement is true about Japanese pension accountingWhich statement is true about Japanese pension accounting?A. Pension assets are valued at market prices.B. Pension liabilities are always fully funded.C. Japanese companies often underfund pension o...
read
What is "Keiretsu" in Japanese business contextWhat is "Keiretsu" in Japanese business context?A. A type of government tax policy.B. A network of interlocking companies and suppliers.C. A financial reporting standard.D. An accounting s...
read
Under Japanese GAAP, how are bad debts accounted forUnder Japanese GAAP, how are bad debts accounted for?A. Written off immediately upon occurrence.B. Estimated based on past experience and reported as a contra-asset.C. Ignored until the debt is confirmed...
read
What is a key difference between Japanese GAAP and IFRSWhat is a key difference between Japanese GAAP and IFRS?A. Consolidation requirements are stricter in Japanese GAAP.B. Japanese GAAP permits FIFO inventory valuation.C. IFRS allows more use of histori...
read
Which is the primary accounting standard for Japanese companiesWhich is the primary accounting standard for Japanese companies?A. IFRSB. U.S. GAAPC. Japanese GAAP (J-GAAP)D. Chinese Accounting Standards (CAS)Answer: C...
read
What is the profit rate assessed for a non-resident enterprise when paying enterprise income tax on its incomes derived from ChinaWhat is the profit rate assessed for a non-resident enterprise when paying enterprise income tax on its incomes derived from...
read
How can foreign taxpayers inquire and print Certificates of Chinese Fiscal ResidentsHow can foreign taxpayers inquire and print Certificates of Chinese Fiscal Residents?Answer:  In accordance with the Announcement of the&ens...
read
How can foreign taxpayers inquire and print their Individual Income Tax (IIT) records onlineHow can foreign taxpayers inquire and print their Individual Income Tax (IIT) records online? Answer: foreign taxpayers can inq...
read
What is the difference between source withholding and designated withholdingWhat is the difference between source withholding and designated withholding?Answer: In accordance with Articles 3 and 37 of the Enterprise Income Tax Law of the People’...
read
How to deal with the situation that the system prompts “invoice has no online informationHow to deal with the situation that the system prompts “invoice has no online information” when foreign trade export tax refund enterprises apply fo...
read
What is meant by the “tax refund store” referred to in the Measures for the Administration of TaxWhat is meant by the “tax refund store” referred to in the Measures for the Administration of Tax Refund for Overseas Travelers&rs...
read
How should foreign travelers apply for departure tax refund when they leave the countryHow should foreign travelers apply for departure tax refund when they leave the country?Answer: According to Articles 2, 8, 18, 19 and 22 of the Announcement No. 41 [20...
read
How can foreign individuals retrieve their passwords in the individual income tax appHow can foreign individuals retrieve their passwords in the individual income tax app?Answer: When foreign individuals forget their password, they can click the...
read
Under what circumstances are tax refund shops prohibited from issue a Application Form for Departure Tax RefundUnder what circumstances are tax refund shops prohibited from issue a Application Form for Departure Tax Refund?Answer: In accordance with&e...
read
Who has signed Asia Reassurance Initiative Act Into Law1) Who has signed Asia Reassurance Initiative Act Into Law?Answer: Donald Trump.2) Two countries have withdrawn their memberships from UNESCO lately. What are the names of these countries?Answer: The...
read
Pakistan denies giving visa on arrival of the citizens of which country1) Pakistan denies giving visa on arrival of the citizens of which country?Answer: Afghanistan.2) Name the nation that has lately signed ARIA or Asia Reassurance Initiative Act Into La...
read
Name the pioneering Indian to lead the Global Solar Council1) Name the pioneering Indian to lead the Global Solar Council?Answer: Pranav R Mehta.2) Which country became G77’s new chair? G77 is the UN’s biggest intergovernmental institu...
read
Which Arab country is no longer a member of OPEC1) Which Arab country is no longer a member of OPEC
Answer: Qatar.2) China’s space agency has recently launched the lunar rover. What is the name of that?Answer: Yutu 2....
read
Which country has renamed itself as North Macedonia1) Which country has renamed itself as North Macedonia?Answer: Macedonia.2) Which country has shut down its vital immigration detention facilities?Answer: Australia.3) ‘Pabuk,’ the tro...