单项选择题

‍关于金融资产的论述，正确的是‍

A．金融资产具有普遍可接受的特性
B．金融资产的价值得以维系是基于对发行人履行约定付款承诺的信任
C．金融资产具有可替代性
D．以上均正确

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When a reciprocal tax treaty is not in force, the firm typically: （）
A. pays the difference the higher income tax rate makes on the expatriates take-home pay into a 401K plan.

B. pays the expatriate's income tax in the home country.

C. reduces the expatriates take-home pay to cover the difference in tax rates.

D. pays the expatriate's income tax in the host country.

单项选择题

下面哪一项不属于项目沟通计划的编制工作：

A．沟通计划的准备
B．沟通需求的确定
C．沟通经费的申请
D．沟通方式方法的确定