注册会计师考试备考请问我该如何复习呢？

In 2007,M Corporation paid dividends totaling ＄3 million on net income of ＄15 million.2007 was a normal year, and for the past five years, earnings have grown at a constant rate of 10 percent. However, earnings are expected to jump to ＄18 million in 2008,and the firm expects to have ＄12 million investment opportunities in 2009.It is predicted that M will not be able to maintain the 2008 level of earnings growth in the future----the high 2008 earnings level is attributable to an exceptionally profitable new product line introduced in that year----and the company will return to its previous 10 percent growth rate. M’s target debt ratio is 40 percent in 2007, which will be continued in the future. Calculate M’s expected dividends for 2008 if it follows each of the following policies: A. Its 2008 dividend payment is set to make dividends grow at the long-run growth rate in earnings. B. It continues the 2007 dividend payout ratio. C. It uses a residual policy with all distributions in the form. of dividends. D. It employs a regular-dividend-plus-extras policy, with the regular dividend being based on the long-run growth rate and the extra dividend being set according to the residual policy (Indicate the regular dividend and the extra dividend separately).

外商投资企业的总机构设在中国境内，应就来源于中国境内、境外的所得缴纳所得税。( )

A．正确

B．错误

按照我国现行税法，下列各项中，可以享受增值税出口免税并退税的税收优惠政策的有( )。

A．企业在国内采购并运往境外作为在国外投资的货物

B．对外承包工程公司运出境外用于对外承包项目的货物

C．来料加工复出口的货物

D．生产企业自营出口或委托外贸企业代理出口的自产货物