未知题型 货币的( )职能，进一步扩大了商品经济的矛盾，增大了经济危机的可能性。

未知题型 You have been appointed as deputy Chief Financial Officer to a large multinational pharmaceutical company with trading interests in 24 countries in sub-Saharan Africa, South America and the Indian sub-continent. Your company also has important trading links with the United States, Malaysia and Singapore. There have been a number of issues arising in the previous six months which have impacted upon the company’s business interests.(i) Following an investigation you discover that commissions were paid to a senior official in one country to ensure that the local drug licensing agency concerned facilitated the acceptance of one of your principal revenue earning drugs for use within its national health service.(ii) You have discovered that an agent of your firm, aware that the licensing agreement might be forthcoming,purchased several call option contracts on your company’s equity.(iii) A senior member of the firm’s treasury team has been taking substantial positions in currency futures in order to protect the risk of loss on the translation of dollar assets into the domestic currency. Over the last 12 months significant profits have been made but the trades do not appear to have been properly authorised. You discover that a long position in 50, $250,000 contracts is currently held but over the last four weeks the dollar has depreciated by 10% and all the signs are that it will depreciate considerably more over the next two months.(iv) One drug company has managed to copy a novel drug that you have just released for the treatment of various forms of skin cancer. You have patent protection in the country concerned but your company has not been able to initiate proceedings through the local courts. Contacts with the trade officials at your embassy in the country concerned suggest that the government has made sure that the proceedings have not been allowed to proceed.The company’s chief financial officer has asked you to look into these issues and, with respect to (iv), any World TradeOrganisation (WTO) agreements that might be relevant, and to advise her on how the company should proceed in each case.Required:Prepare a memorandum advising the Chief Financial Officer on the issues involved and recommending how she should, in each case and in the circumstances, proceed.

未知题型 某煤矿企业（增值税一般纳税人，资源税税率为5%），2015年12月发生下列业务：（1）向某电厂销售优质原煤3000吨，开具增值税专用发票注明不含税价款35万元，另支付从坑口到车站的运输费用2万元；（2）向某煤场销售选煤（折算率为82%），开具增值税普通发票列明销售额7.6万元。要求：根据上述资料回答下列问题：该煤矿当月应纳资源税为（　 ）。A.1.97万元B.2.02万元C.2.19万元D.2.12万元业务（2）当月应纳资源税为（ ）。A.1.87万元B.0.27万元C.2.06万元D.0.12万元业务（1）当月应纳资源税为（ ）。A.1.75万元B.1.07万元C.1.19万元D.1.12万元