外国企业在中国境内未设立机构、场所，但是有来源于中国境内所得的，应当按照‘规定的税率计算缴纳企业所得税。其适用的税率是：
A．15%
B．20%
C．25%
D．33%
A.MCU资源管理
B.配置参数
C.会议调度
D.会议控制
A.会议特服号
B.PSTN特服号
C.E1/4E1特服号
D.流服务特服号
4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
A.用户接入层
B.媒体交换层
C.网络控制层
D.运营支撑层