问答题Practice 1  In general, investment in the United States will be in the form of a subsidiary. It is possible for a non-U. S. corporation to operate a branch office in the United States, but there are significant disadvantages to a branch, particularly w

题目
问答题
Practice 1  In general, investment in the United States will be in the form of a subsidiary. It is possible for a non-U. S. corporation to operate a branch office in the United States, but there are significant disadvantages to a branch, particularly with respect to its tax treatment.  Branches of non-U. S. corporations are not subject to federal regulation or registration requirements. However, each state will require a “foreign” corporation to “qualify” before “doing business” in that state. A corporation will be considered “foreign” if it is organized under the laws of another country or another state, and so this is not a requirement imposed only on non-U. S. investors. “Doing business” is a technical term that implies a substantial presence in the state. This would include the ownership or leasing of real property, the maintenance of a stock of goods for local sale; employees and the like. Selling products to local customers, either directly or through an independent sales representative or distributor, would not in itself constitute “doing business.”  The states actually exercise little control over the qualification process other than to ensure that the qualifying entity’s name is not confusingly similar to an already registered entity and that all registration fees and taxes are paid (qualification is basically a form of taxation). In most states, qualification for a non-U.S. corporation consists of a relatively easy application, a registration fee, and a notarized or legalized copy of the corporation’s articles of incorporation English or a certified translation).
参考答案和解析
正确答案: 【参考译文】
在美国投资一般是以子公司的形式。非美国公司可以以分支机构的形式在美国经营,但分支机构的形式有重大不利之处,特别是在税务待遇方面。
非美国公司的分支机构不受联邦政府监管,也无登记注册的要求。然而,各个州都要求“外国”公司在该州“经营”之前先要“够资格”。如某公司是按照另一个国家或另一个州的法律组建的,则被认为是“外国”公司,因此这一要求并不仅仅针对非美国投资者。
“经营”是一个技术术语,在某一个州经营意味着公司在该州是实际存在的,这包括在该州拥有或租赁房地产、保持用于向当地销售的存货、聘有雇员等等。直接或通过独立销售代表或经销商向当地客户销售产品,其本身并不构成“经营”。
各州对公司资格审查的过程实际控制很少,更多的是确保这家合格实体的名称不与已登记注册的公司名称相近而造成混淆,并且确保该实体支付所有的登记注册费和税款(符合资格与否基本上是个赋税问题)。在大多数州,一家非美国公司要获得经营资格,须提出相对商言是比较容易的申请、支付登记注册费,以及提交经公证或认证公司章程(英文文本或经鉴证的英译本)。
解析: 暂无解析
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相似问题和答案

第1题:

It becomes a common practice to insert a clause in the bills of lading for vessels trading to and from the United States,expressly declaring ______ the Shipowner could recover in general average in the event of negligence,provided that due diligence has been exercised to make the ship in all respects seaworthy.

A.where

B.which

C.that

D.whether


正确答案:C

第2题:

资料:In the United States of America, banks are categorized into the federally-chartered bank which received their charter from the Office of the Comptroller of the Currency(OCC); these are referred to as “National Banks”; and also the states-chartered banks which receive their charter from the superintendent to as “State Banks”. Banks are allowed to register either with the federal or the state authority. Let us now look at the organizational structure of Commercial Banks, which include unit banking, group banking and branch banking.
The main characteristic of unit banking is that it can operate only a single full service bank from a single location. Unit banking institutions are not allowed to have branch networks. However, unit banking does not necessarily have to be small. In fact, many unit banks are quite large.
Group banking refers to banking operations conducted by a corporation owning more than one bank. The group banking system usually exists in the states where branch banking is prohibited.
As for branching, it is sometimes referred to “limited branching” or “stateside branching”. Limited branching allows bank to operate branches within geographic territories authorized by the state law. Stateside branching implies that bank branches are allowed to operate anywhere within the state. New York State, California, Florida and some others are stateside branch banking areas which Minnesota, Arkansas, lower and others are limited branching areas.
In the United States, there are also specialized banks including the Edge Act Banks, the international Banking Facility, the bankers’ banks, the saving banks, the savings and loans associations, the credit unions and government owned and the Real Estate Investment Trust (TEIT).
There are also non-bank financial institutions in the USA, including the securities firms, the leasing and commercial finance companies, the mortgage bankers and the Real Estate Investment Trust (REIT).
Let us now look at the Federal System. Commonly known as the Federal Reserve Bank or the “Fed”, this is the Central Bank of the United States founded in 1913. It determines the reserve requirement within limits set by the US Congress. The function of the Fed is economic stabilization through the management of the nation’s money supply. The Federal Reserve System comprises a board of governors with 7 members stationed in Washington D.C Reserve Banks, including Boston,New York City, Dallas and San Francisco.
The Federal Reserve Act(FRA)1913 set out the powers of the Fed which, on top of the regular central bank’s objectives, emphasize the following.
i.Managing the monetary system and money supply of the USA;
ii.Providing funds as the lender of last report;
iii.Providing for an efficient cherub clearing system;
iiii.Providing a rigorous banking supervision system.

Which of the following is TRUE?( )

A.The Fed undertakes banking supervision over banking system in the USA.
B.The savings banks in the USA are authorized to do real estate business by some states’ law.
C.Specialized banks in the USA provide funds as the lender of last resort.
D.Specialized banks in the USA are the same to those in China.

答案:A
解析:
本题考查细节理解。
【关键词】which of the following; true
【主题句】
第五段In the United States, there are also specialized banks including the Edge Act Banks, the international Banking Facility, the bankers’ banks, the saving banks, the savings and loans associations, the credit unions and government owned and the Real Estate Investment Trust (TEIT). 在美国,还有专业银行,包括艾契法案银行,国际银行业务机构,银行家银行,储蓄银行,储蓄和贷款协会,信用合作社和政府拥有的以及房地产投资信托基金会(TEIT )。
倒数第一段The Federal Reserve Act (FRA) 1913 set out the powers of the Fed which, on top of the regular central bank’s objectives, emphasize the following.
i.Managing the monetary system and money supply of the USA;
ii.Providing funds as the lender of last resort
iii.Providing for an efficient cherub clearing system;
iiii.Providing a rigorous banking supervision system.
1913年美国联邦储备法(FRA)规定了美联储的权力,除了正常的中央银行的目标外,还强调以下几点。
i管理美国的货币体系和货币供应;
ii提供资金作为最后贷款人;
iii提供高效的清算系统;
iiii提供严格的银行监督系统。
【解析】题目意为“以下哪个选项正确?”选项A意为“美联储对美国的银行体系进行银行监管”;选项B意为“美国的储蓄银行有权根据一些州的法律从事房地产业务”;选项C意为“美国的专业银行为最后贷款人提供资金”;选项D意为“美国的专业银行与中国的专业银行相同”。根据主题句,美联储是作为最后贷款人提供资金,选项C错误;选项B和D内容在文章中并未提及;因此,只有选项A与题意相符。

第3题:

A general _______ is held in the United States every four years.

A、selection

B、choice

C、election

D、choose


标准答案:D

第4题:

The consequence of the three neutrality acts of the United States was()

Ato make the United States gain time to arm itself

Bto actually help the aggressors by making clear that the United States would not intervene

Cto get the United States involved in the war

Dto prevent the United States form being dragged into the war


B

第5题:

资料:In the United States of America, banks are categorized into the federally-chartered bank which received their charter from the Office of the Comptroller of the Currency(OCC); these are referred to as “National Banks”; and also the states-chartered banks which receive their charter from the superintendent to as “State Banks”. Banks are allowed to register either with the federal or the state authority. Let us now look at the organizational structure of Commercial Banks, which include unit banking, group banking and branch banking.
The main characteristic of unit banking is that it can operate only a single full service bank from a single location. Unit banking institutions are not allowed to have branch networks. However, unit banking does not necessarily have to be small. In fact, many unit banks are quite large.
Group banking refers to banking operations conducted by a corporation owning more than one bank. The group banking system usually exists in the states where branch banking is prohibited.
As for branching, it is sometimes referred to “limited branching” or “stateside branching”. Limited branching allows bank to operate branches within geographic territories authorized by the state law. Stateside branching implies that bank branches are allowed to operate anywhere within the state. New York State, California, Florida and some others are stateside branch banking areas which Minnesota, Arkansas, lower and others are limited branching areas.
In the United States, there are also specialized banks including the Edge Act Banks, the international Banking Facility, the bankers’ banks, the saving banks, the savings and loans associations, the credit unions and government owned and the Real Estate Investment Trust (TEIT).
There are also non-bank financial institutions in the USA, including the securities firms, the leasing and commercial finance companies, the mortgage bankers and the Real Estate Investment Trust (REIT).
Let us now look at the Federal System. Commonly known as the Federal Reserve Bank or the “Fed”, this is the Central Bank of the United States founded in 1913. It determines the reserve requirement within limits set by the US Congress. The function of the Fed is economic stabilization through the management of the nation’s money supply. The Federal Reserve System comprises a board of governors with 7 members stationed in Washington D.C Reserve Banks, including Boston,New York City, Dallas and San Francisco.
The Federal Reserve Act(FRA)1913 set out the powers of the Fed which, on top of the regular central bank’s objectives, emphasize the following.
i.Managing the monetary system and money supply of the USA;
ii.Providing funds as the lender of last report;
iii.Providing for an efficient cherub clearing system;
iiii.Providing a rigorous banking supervision system.

What is included in the commercial banking system of the USA?( )

A.The Fed banks, the State banking and group banking.
B.The Fed banking, the state banking and group banking.
C.Unit banking, group banking and branch banking.
D.Specialized banks, group banking and unit banking.

答案:C
解析:
本题考查细节理解。
【关键词】included in the commercial banking system of the USA
【主题句】
第一段最后一句Let us now look at the organizational structure of Commercial Banks, which include unit banking, group banking and branch banking. 现在让我们看看商业银行的组织结构,其中包括单位银行,集团银行和分支银行。
【解析】题目意为“美国商业银行系统包括什么?”根据主题句,选项C与题意完全相符。

第6题:

资料:In the United States of America, banks are categorized into the federally-chartered bank which received their charter from the Office of the Comptroller of the Currency(OCC); these are referred to as “National Banks”; and also the states-chartered banks which receive their charter from the superintendent to as “State Banks”. Banks are allowed to register either with the federal or the state authority. Let us now look at the organizational structure of Commercial Banks, which include unit banking, group banking and branch banking.
The main characteristic of unit banking is that it can operate only a single full service bank from a single location. Unit banking institutions are not allowed to have branch networks. However, unit banking does not necessarily have to be small. In fact, many unit banks are quite large.
Group banking refers to banking operations conducted by a corporation owning more than one bank. The group banking system usually exists in the states where branch banking is prohibited.
As for branching, it is sometimes referred to “limited branching” or “stateside branching”. Limited branching allows bank to operate branches within geographic territories authorized by the state law. Stateside branching implies that bank branches are allowed to operate anywhere within the state. New York State, California, Florida and some others are stateside branch banking areas which Minnesota, Arkansas, lower and others are limited branching areas.
In the United States, there are also specialized banks including the Edge Act Banks, the international Banking Facility, the bankers’ banks, the saving banks, the savings and loans associations, the credit unions and government owned and the Real Estate Investment Trust (TEIT).
There are also non-bank financial institutions in the USA, including the securities firms, the leasing and commercial finance companies, the mortgage bankers and the Real Estate Investment Trust (REIT).
Let us now look at the Federal System. Commonly known as the Federal Reserve Bank or the “Fed”, this is the Central Bank of the United States founded in 1913. It determines the reserve requirement within limits set by the US Congress. The function of the Fed is economic stabilization through the management of the nation’s money supply. The Federal Reserve System comprises a board of governors with 7 members stationed in Washington D.C Reserve Banks, including Boston,New York City, Dallas and San Francisco.
The Federal Reserve Act(FRA)1913 set out the powers of the Fed which, on top of the regular central bank’s objectives, emphasize the following.
i.Managing the monetary system and money supply of the USA;
ii.Providing funds as the lender of last report;
iii.Providing for an efficient cherub clearing system;
iiii.Providing a rigorous banking supervision system.

Which of the following is not true?( )

A.National Banks in the USA refers to “State Banks”.
B.The group banking system usually exists in the states where branch banking is prohibited.
C.Stateside branching implies that bank branches are allowed to operate anywhere within the state.
D.Limited branching allows bank to operate branches within geographic territories authorized by the state law.

答案:A
解析:
本题考查细节理解。
【关键词】which of the following; not true
【主题句】
第一段In the United States of America, banks are categorized into the federally-chartered bank which received their charter from the Office of the Comptroller of the Currency (OCC); these are referred to as “National Banks”; and also the states-chartered banks which receive their charter from the superintendent to as “State Banks”. 在美利坚合众国,银行被分类为联邦特许银行(即由通货审计官办公室(OCC)发放牌照,被称为“国家银行”)以及国家特许银行(即由监管机构发放牌照,被称为“国有银行”)。
第三段第二句The group banking system usually exists in the states where branch banking is prohibited. 集团银行系统通常存在于禁止分支银行的州。
第四段第二句Limited branching allows bank to operate branches within geographic territories authorized by the state law. Stateside branching implies that bank branches are allowed to operate anywhere within the state. 有限的分支机构允许银行在州法律授权的地域内经营分支机构。美国分支机构意味着银行分支机构可以在该州任何地方运营。
【解析】题目意为“以下哪个选项不正确?”选项A意为“美国国家银行即是 ‘国有银行’”;选项B意为“集团银行系统通常存在于禁止分支银行的州”;选项C意为“分支机构意味着银行分支机构可以在该州任何地方运营”;选项D意为“有限分支允许银行在州法律授权的地域内经营分支机构”。根据主题句,只有选项A与题意不相符。

第7题:

资料:In the United States of America, banks are categorized into the federally-chartered bank which received their charter from the Office of the Comptroller of the Currency(OCC); these are referred to as “National Banks”; and also the states-chartered banks which receive their charter from the superintendent to as “State Banks”. Banks are allowed to register either with the federal or the state authority. Let us now look at the organizational structure of Commercial Banks, which include unit banking, group banking and branch banking.
The main characteristic of unit banking is that it can operate only a single full service bank from a single location. Unit banking institutions are not allowed to have branch networks. However, unit banking does not necessarily have to be small. In fact, many unit banks are quite large.
Group banking refers to banking operations conducted by a corporation owning more than one bank. The group banking system usually exists in the states where branch banking is prohibited.
As for branching, it is sometimes referred to “limited branching” or “stateside branching”. Limited branching allows bank to operate branches within geographic territories authorized by the state law. Stateside branching implies that bank branches are allowed to operate anywhere within the state. New York State, California, Florida and some others are stateside branch banking areas which Minnesota, Arkansas, lower and others are limited branching areas.
In the United States, there are also specialized banks including the Edge Act Banks, the international Banking Facility, the bankers’ banks, the saving banks, the savings and loans associations, the credit unions and government owned and the Real Estate Investment Trust (TEIT).
There are also non-bank financial institutions in the USA, including the securities firms, the leasing and commercial finance companies, the mortgage bankers and the Real Estate Investment Trust (REIT).
Let us now look at the Federal System. Commonly known as the Federal Reserve Bank or the “Fed”, this is the Central Bank of the United States founded in 1913. It determines the reserve requirement within limits set by the US Congress. The function of the Fed is economic stabilization through the management of the nation’s money supply. The Federal Reserve System comprises a board of governors with 7 members stationed in Washington D.C Reserve Banks, including Boston,New York City, Dallas and San Francisco.
The Federal Reserve Act(FRA)1913 set out the powers of the Fed which, on top of the regular central bank’s objectives, emphasize the following.
i.Managing the monetary system and money supply of the USA;
ii.Providing funds as the lender of last report;
iii.Providing for an efficient cherub clearing system;
iiii.Providing a rigorous banking supervision system.

What is the charting authority of the USA for banks?( )

A.FRA
B.Laws of states
C.Fed
D.OCC

答案:C
解析:
本题考查细节理解。
【关键词】the charting authority of the USA; for banks
【主题句】
倒数第二段Let us now look at the Federal System. Commonly known as the Federal Reserve Bank or the “Fed”, this is the Central Bank of the United States founded in 1913. It determines the reserve requirement within limits set by the US Congress. The function of the Fed is economic stabilization through the management of the nation’s money supply. 现在让我们看看联邦系统,通常被称为联邦储备银行或“美联储”,这是成立于1913年的美国中央银行。它决定了美国国会制定的准备金限额要求。美联储的职能是通过管理国家的货币供应来稳定经济。
倒数第一段The Federal Reserve Act (FRA) 1913 set out the powers of the Fed which, on top of the regular central bank’s objectives, emphasize the following.
i.Managing the monetary system and money supply of the USA;
ii.Providing funds as the lender of last resort
iii.Providing for an efficient cherub clearing system;
iiii.Providing a rigorous banking supervision system.
1913年美国联邦储备法(FRA)规定了美联储的权力,除了正常的中央银行的目标外,还强调以下几点。
i管理美国的货币体系和货币供应;
ii提供资金作为最后贷款人;
iii提供高效的清算系统;
iiii提供严格的银行监督系统。
【解析】题目意为“美国银行管理当局是?”选项A意为“美国联邦储备法”;选项B意为“国家法律”;选项C意为“美联储”;选项D意为“通货审计官办公室”。根据主题句,美国银行受美联储来监管,因此选项C与题意相符。

第8题:

The writer mentioned the case of the United States to justify the policy of _______ .

A providing financial support overseas

B preventing foreign capital's control

C building industrial infrastructure

D accepting foreign investment


正确答案:D

第9题:

共用题干
The United States is a federal union of 50 states.The capital of national government is in Washington,D.C.The federal constitution sets up the structures of the national government and lists its powers and activities.The constitution gives Congress the authority to make laws which are necessary for the common defense and the good of the nation.It also gives the federal government the power to deal with national and international problems that involve more than one state._________(46)
_________(47)The legislative branch makes the laws;the executive branch carries out the laws;and the judicial branch interprets the laws.The President heads the executive branch and the Supreme Court heads the judicial branch.The legislative branch includes both houses of Congress一 the Senate and the House of Representatives._________(48)For example,Congress can pass a law; the President may sign it. Nevertheless,the Supreme Court can declare the law unconstitutional and nullify(取消)it.
__________(49)The President and the members of the Congress are elected directly.But the heads of federal departments and Supreme Court judges are appointed by the President. Every citizen votes in secret.__________(50)The people believe that their government should provide a framework of law and order within which they are left free to run their own lives.

_________(46)
A:The election of government takes place every four years.
B:The federal government has three branches:the executive,the legislative,and the judicial.
C: All the powers that are not given to the federal government by the constitution are the responsibility of the individual states.
D:The United States government is based on the principle of federalism,in which power is shared between the federal government and state governments.
E:Consequently,no one knows for sure whether his neighbor actually votes for or against a particular candidate.
F:The constitution limits the powers of each branch and prevents one branch from gaining too much power.

答案:C
解析:
本题考查的是对上下文之间意义关系的理解和对文章细节的把握。第一段介绍宪法的时候提到:The constitution gives Congress the authority to...,以及It also gives the federal government the power to…介绍完宪法赋予国会和联邦政府哪些权限之后,接下来需要介绍的就是宪法没有赋予联邦政府的权力都归于各个州政府。因此正确答案选C。
本题考查的是对上下文之间意义关系的理解和对文章细节的把握。本句之后的三句话中分别介绍了the legislative branch , the executive branch , the judicial branch这三个政府部门,因此第一句是对联邦政府的构成做一概括介绍。因此正确答案选B。
本题考查的是对上下文之间意义关系的理解和对文章细节的把握。在对联邦政府的三个部门介绍过后,根据之后提出的例子可以看到这里需要讲述的就是三个部门之间权力的分散制衡,宪法限制每个部门的权力以避免某个部门的权力过大。因此这里选F。
本题考查的是对上下文之间意义关系的理解和对文章细节的把握。该句后面讲述了总统(the President)以及国会成员(the members of the Congress)的选举以及联邦各部门的领导和最高法院法官(the heads of federal departments and Supreme Court judges)的任命方式。因此本题选A:政府的选举每四年举行一次。
本题考查的是对上下文之间意义关系的理解和对文章细节的把握。前句提到:Every citizen votes in secret.每个公民都秘密投票,因此导致的结果就是没有人能确切地知道他的邻居对于某个候选人投了支持票还是反对票。因此正确答案选E。

第10题:

请从下列选项中选出“在美国,人人都能买到枪”地道的英文表达。()

  • A、In the United States,everyone can buy a gun
  • B、In the United States,guns are available to everyone
  • C、In the United States,every person can buy a gun

正确答案:B

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