下列进口货物海关估价方法中，符合规定的有（ ）。
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1 .Which of the following statements relating to a liquidated damages clause are correct?(1) It will be void if it amounts to a penalty clause.(2) It will be valid if it is a genuine estimate of the likely loss foreseeable.(3) It cannot be valid if it is for an amount that exceeds the actual loss caused by thebreach of contract.
A 1 and 2 only B 1 and 3 only C 2 and 3 only D All of the above
2 .下列有关房产税的计税依据说法正确的有（ ）。
A 融资租赁房屋的，以房产原值计税 B 联营投资房产，共担投资风险的，以房产余值计税 C 出租房产的，出租人以租金计税 D 租入房产的，承租人以租金计税
3 .Which of the following entitles the innocent party to cancel the contract?(1) A breach of a warranty.(2) A breach of a condition.(3) An express term authorising termination of the contract.
A 1 only B 1 and 2 only C 2 and 3 only D All of the above
4 .下列各项中，应当征收房产税的有（ ）。
A 城市居民出租的房产 B 城市居民投资联营的房产 C 城市居民所有的自住用房 D 城市居民拥有的经商用房
5 .What is the equitable remedy of rescission?
A An order that the parties terminate their actions under the contract B An order that forces the parties to respect their contractual obligations C A payment award to the parties for any reasonable acts they have undertaken D An order that the parties be placed in their exact pre-contractual positi...
7 .One party to a contract announces, before the time for performance, that he does not intend toperform his obligations on the due date.What is the term for this in contract law?
A Affirmation B Anticipatory breach C Fundamental breach
8 .计算个人所得税时，允许税前全额扣除的公益、救济性捐赠有（ ）。
A 通过非营利性的社会团体向红十字事业的捐赠 B 通过非营利性的社会团体和国家机关向革命老区的捐赠 C 通过非营利性的社会团体和国家机关向贫困地区的捐赠 D 通过非营利性的社会团体向公益性青少年活动场所的捐赠
9 .Colin agreed to build a summer house for Terry at a price of ￡4,000. When he had completedthe foundations he had an argument with Terry’s wife and, in a fit of anger, abandoned thejob. He sends Terry a bill for ￡1,500, which is less than the cost of the work he has done.Terry refuses to pay.What grounds does Colin have for seeking payment from Terry?
A In equity it is fair that Terry pays the ￡1,500 as it is less than the cost of the workdone B Colin has no grounds as he has not performed the contract and is not entitled tocompensation since he abandoned it C In equity Colin is entitled to a payment quantum merit for the value of the workdone ...
10 .根据个人所得税法律制度的规定，下列各项在计算应纳税所得额时，按照定额与比例相结合的方法扣除费用的有（ ）。
A 个人独资企业经营所得 B 稿酬所得 C 工资 D 财产租赁所得
