美国入籍考试100题
2024年美国公民入籍考试题仍沿用之前的试题。
根据美国移民局美国入籍考试的介绍:
“以下所列为公民(历史与政府的)归化的100道试题与答案。 公民测验是口试,由USCIS主考官向申请人提问100道公民试题中的10道。 申请人必须从10道题中正确回答6道才能通过入籍归化的公民测验部分。
在公民入籍考试中,有些问题的答案会因选举或任命结果而改变。 当您学习考题时,请务必确定您知道该类试题的最新答案。 当您到美国公民及移民服务局(USCIS)接受公民入籍面试时,您需要回答当时在位任职的政府官员之姓名。 美国公民及移民服务局的面试官将不会认可错误的答案。
注意:年龄满65岁,并且在美国具有合法永久居留身份20年以上,仅需学习带有星号的试题。
2008年美国最新入籍考试100题 | |
AMERICAN GOVERNMENT /美国政府 | |
A: Principles of American Government | A:美国民主原则 |
1.What is the supreme law of the land? | 1.美国的最高法律是什么? |
The Constitution | 宪法 |
2. What does the Constitution do? | 2. 宪法的作用是什么? |
sets up the government defines the government protects basic rights of Americans | 建立政府体制 定义政府 保护美国人的基本权利 |
3. The idea of self-government is in the first three words of the Constitution. What are these words? | 3. 宪法的前三个字说明自治的概念。这三个字是什么? |
We the People | 我们人民 |
4. What is an amendment? | 4. 什么是修正案? |
"A change (to the Constitution)
An addition (to the Constitution) | ▪ (宪法的)更正
▪ (宪法的)补充 |
5. What do we call the first ten amendments to the Constitution? | 5. 宪法的前十项修正案称为什么? |
The Bill of Rights | 权利法案 |
6. What is one right or freedom from the First Amendment? | 6. 列举宪法第一条修正案中的一项权利或自由。* |
"Speech Religion Assembly Press Petition the government | ▪ 言论自由 ▪ 宗教自由 ▪ 集会结社的自由 ▪ 出版自由 ▪ 向政府请愿的自由 |
7. How many amendments does the U.S. Constitution have?* | 7. 宪法有几条修正案? |
27 | 27 |
8. What did the Declaration of Independence do? | 8. 《独立宣言》的作用是什么? |
Announced our independence (from Great Britain) Declared our independence (from Great Britain) Said that the United States is free (from Great Britain) | ▪ 宣布美国(脱离英国而)独立 ▪ 宣告美国(脱离英国而)独立 ▪ 表示美国(脱离英国而)独立 |
9. What are two rights in the Declarationof Independence? | 9. 列举「独立宣言」中的两项权利。 |
Life Liberty Pursuit of happiness | ▪ 生命(的权利) ▪ 自由(的权利) ▪ 追求幸福(的权利 |
10. What is freedom of religion? | 10. 什么是宗教自由? |
You can practice any religion, or not practice a religion. | 你可以信仰任何宗教,也可以不信仰任何宗教。 |
11. What is the economic system in the United States? | 11. 美国的经济制度是什么? * |
Capitalism
Free market economy | 资本主义经济 市场经济 |
12. What is the rule of law? | 12. 法制是什么? |
Everyone must follow the law.
Leaders must obey the law. Government must obey the law. No one is above the law. | 人人都应遵守法律 领导人必须遵守法律 政府必须遵守法律 没有任何人在法律之上 |
B: System of Government | B: 政府体制 |
13. Name one branch or part of the government. | 13. 列举政府体制的一个分支或部门。 * |
Congress Legislative President Executive The courts Judicial | ▪ 国会 ▪ 立法部门 ▪ 总统 ▪ 行政部门 ▪ 法院 ▪ 司法部门
|
14. What stops one branch of government from becoming too powerful? | 14. 什么防止一个政府分支变得过于强大? |
Checks and balances
Separation of powers | ▪ 制衡 ▪ 权力分立 |
15. Who is in charge of the executive? | 15. 谁负责行政部门? |
The President | 总统 |
16.Who makes federal laws? | 16. 谁制定聯邦法律? |
Congress Senate and House (of Representatives) (U.S. or national) legislature | ▪ 国会 ▪ 參议院及众议院 ▪ (美国或国家)立法部门 |
17. What are the two parts of the U.S. Congress? | 17. 美国国会由哪兩个部分组成? * |
The Senate and House (of Representatives) | 參议院与众议院 |
18. How many U.S. senators are there? | 18. 美国有多少参议院议员? |
One hundred (100) | 100位 |
19. How long is a term for a U.S. senator? | 19. 参议院任职多少年? |
Six (6) years | 6年 |
20. Who is one of your state’s U.S. senators now? | 20. 请列举您所在的州现任的一位参议院的名字是什么?* |
Answers will vary | 答案因所在州不同 |
21. How many voting members are in the House of Representatives? | 21. 众议院中有投票权的众议院有几位? |
Four hundred thirty-five (435) | 435位 |
22. We elect a U.S. Representative for how many years? | 22. 我们选出的美国众议员任职多少年? |
Two (2) years | 2年 |
23. Name your U.S. Representative. | 23. 列举您所在选区的美国众议员的名字。 |
Answers will vary. [Residents of territories with nonvoting Delegates or Resident Commissioners may provide the name of that Delegate or Commissioner. Also acceptable is any statement that the territory has no (voting) Representatives in Congress.] | 答案依所在州不同而異。 [住在没有投票权的美国領地当地代表或专员之应试者可以說明当地代表或专员的姓名。 說明自己选区没有国会(投票)代表也是可接受的答案。 ] |
24. Who does a U.S. Senator represent? | 24. 美国參议员代表何人? |
All people of the state | 其所在州的所有人民 |
25. Why do some states have more Representatives than other states? | 25. 为什么有些州的众议员人數比其他州多? |
(because of) the state’s population (because) they have more people (because) some states have more people | ▪ (由于)该州的人口 ▪ (由于)该州有更多人口 ▪ (由于)该州的人口比其他州多 |
26. We elect a President for how many years? | 26. 我们选出的总统任职多少年? |
Four (4) years | 4年 |
27. In what month do we vote for President? | 27. 我们在哪一个月选总统? * |
November | 十一月 |
28. What is the name of the President of the United States now?* | 28. 谁是美国现任总统?* |
Joe Biden | Joe Biden |
29. What is the name of the Vice President of the United States now?* | 29. 现任美国副总统的名字是什么? |
Kamala Harris | Kamala Harris |
30. If the president can no longer serve, who becomes president? | 30. 如果总统不能履职,则由谁成为总统? |
the Vice President | 副总统 |
31. If both the President and the Vice President can no longer serve, who becomes President? | 31. 如果总统和副总统都不能视事,则由谁成为总统? |
the Speaker of the House | 众议院议长 |
32. Who is Commander in Chief of the U.S. military? | 32. 谁是三军统帅? |
the President | 总统 |
33. Who signs bills to become laws? | 33. 谁签署法案使之成为法律? |
The President (of the United States) | 总统 |
34. Who vetoes bills? | 34. 谁否决法案? |
The President (of the United States) | 总统 |
35. What does the President’s Cabinet do? | 35. 总统的内阁做什么事? |
Advises the President (of the United States) | 向总统提出建议 |
36. What are two Cabinet-level positions? | 36. 两个内阁级别的职位是什么? |
Attorney General
Secretary of Agriculture Secretary of Commerce Secretary of Defense Secretary of Education Secretary of Energy Secretary of Health and Human Services Secretary of Homeland Security Secretary of Housing and Urban Development Secretary of the Interior Secretary of Labor Secretary of State Secretary of Transportation Secretary of the Treasury Secretary of Veterans Affairs Vice President (of the United States) | 农业部长
商务部长 国防部长 教育部长 能源部长 健康与人类服务部长 国土安全部长 住宅与都市发展部长 内政部长 国务卿 交通部长 财政部长 退伍军人事务部长 劳工部长 司法部长 副总统 |
37. What does the judicial branch do? | 37. 司法部门做什么? |
Reviews laws
Explains laws Resolves disputes (disagreements) about the law Decides if a law goes against the (U.S.) Constitution | 审查法律
解释法律 解决争论(意见不一致) 决定某一法律是否抵触宪法 |
38. What is the highest court in the United States?* | 38. 美国最高法院是什么? |
The Supreme Court | 联邦最高法院 |
39. How many seats are on the Supreme Court? | 39. 最高法院有几位大法官? |
9 | 9 位 |
40. Who is the Chief Justice of the United States now? | 40. 美国首席大法官是谁? |
John Roberts | John Roberts |
41. Under our Constitution, some powers belong to the federal government. What is one power of the federal government? | 41. 根据我国宪法,有些权力属于聯邦政府。 聯邦政府的一项权力是什么? |
Print paper money
Declare war Create an army Make treaties | 印制钞票 宣战 建立军队 订立条约 |
42. Under our Constitution, some powers belong to the states. What is one power of the states? | 42. 根据我国宪法,有些权力属于州政府。 州政府的一项权力是什么? |
Provide schooling and education
Provide protection (police) Provide safety (fire departments) Give a driver’s license Approve zoning and land use | 提供教育学校 提供保护(警察) 提供安全(消防部门) 颁发驾驶执照 批准分区和土地使用 |
43. Who is the governor of your state now?* | 43. 您现在的州长是谁? |
Answers will vary. | 答案因所在州不同 |
44. What is the capital of your state? | 44. 您所在的州的首府是哪里?* |
Answers will vary | 答案因所在州不同 |
45. What are the two major political parties in the United States? | 45. 美国当今兩大政党为何? * |
Democratic and Republican | 民主党与共和党 |
46. What is the political party of the President now? | 46. 现任总统属于哪个政党? |
Democratic | 民主党 |
47. What is the name of the Speaker of the House of Representatives now? | 47. 现任国会众议院议长的名字是什么? |
Nancy Pelosi | Nancy Pelosi |
C: Rights and Responsibilities | C: 权力与责任 |
48. There are four amendments to the U.S. Constitution about who can vote. Describe one of them. | 48:宪法中有四个关于谁可以投票的修正案。请举出一个。 |
Citizens eighteen (18) and older (can vote).
You don’t have to pay (a poll tax) to vote. Any citizen can vote. (Women and men can vote.) A male citizen of any race (can vote) | 十八(18) 岁以上的公民(可以投票)
您投票不必缴钱(缴投票税) 任何公民都可以投票(男性与女性都可以投票) 任何种族的男性公民(都可以投票) |
49. What is one responsibility that is only for United States citizens? | 49.列举一项美国公民才有的责任? * |
serve on a jury
vote in a federal election | ▪ 当陪审员
▪ 在聯邦选举中投票 |
50. Name one right only for United States citizens. | 50. 列举一项美国公民才享有的权利。 |
vote in a federal election
run for federal office | ▪ 在聯邦选举中投票的权利
▪ 竞选公职的权利 |
51. What are tow rights of everyone living in the United States? | 51. 每一个住在美国的人享有的2项权利是什么? |
Freedom of expression
Freedom of speech Freedom of assembly Freedom to petition the government Freedom of religion The right to bear arms | 表达自由
言论自由 集会结社的自由 向政府请愿自由 宗教的自由 持有武器的自由 |
52. What do we show loyalty to when we say the Pledge of Allegiance? | 52. 当我们宣誓效忠时,是向什么表达忠诚? |
The United States
The flag | 美利坚合众国 国旗 |
53. What is one promise you make when you become a United States citizen? | 53. 列举当您成为美国公民时做出的1项承诺是什么? |
Give up loyalty to other countries
Defend the (U.S.) Constitution Obey the laws of the United States Serve in the military (if needed) Serve (help, do important work for) the nation (if needed) Be loyal to the United States | 放弃效忠其他国家
护卫美国的宪法及法律 遵守美国的法律 必要时加入美国军队 (必要时)为国效劳(为国做重要工作) 效忠美国 |
54. How old do citizens have to be to vote for President? | 54. 美国公民必须几岁才能投票选举总统? * |
eighteen (18) and older | 十八 (18) 岁以上 |
55. What are two examples of civic participation in the United States? | 55. 美国人参与民主政治的两种方法是什么? |
Vote
Run for office Join a political party Help with a campaign Join a civic group Join a community group Give an elected official your opinion (on an issue) Contact elected officials Support or oppose an issue or policy Write to a newspaper | 投票 竞选公职 加入政党 协助竞选活动 加入公民团体 加入小区团体 向民选官员提供自己对某项议题的意见。 联系民选官员 答公开支持或反对某个议题或政策 报社投函 |
56.When is the last day you can send in federal income tax forms? | 56. 寄送聯邦所得税表的截止日期是哪一天? * |
April 15 | (每年的) 4 月 15 日 |
57. When must all men register for the Selective Service? | 57. 所有男性到了哪个年龄必须注册「兵役登记」? |
at age eighteen (18)
between eighteen (18) and twenty-six (26) | ▪ 十八 (18) 岁
▪ 十八 (18) 岁至二十六 (26) 岁之间 |
AMERICAN HISTORY / 美国历史 | |
A: Colonial Period and Independence | A:殖民期与独立 |
58. The colonists came to America for many reasons. Name one. | 58:殖民者当初到美国的一项理由是什么? |
Freedom
Political liberty Religious freedom Economic opportunity Escape persecution | 自由
政治自由 宗教自由 经济机会 逃避迫害 |
59. Who lived in America before the Europeans arrived?* | 59. 欧洲人抵达美国之前,谁已经居住在美国? |
American Indians
Native Americans | 美国原住民 美国印第安人 |
60. What group of people was taken and sold as slaves? | 60. 哪一群人被带到美国并被贩卖为奴? |
Africans
People from Africa | 非洲人 来自非洲的人 |
61. Why did the colonists fight the British? | 61. 殖民者为何与英国作战? |
because of high taxes (taxation without representation) because the British army stayed in their houses (boarding, quartering) because they didn’t have self-government | ▪ 因为高额捐税(只缴税,没有代表权) ▪ 因为英国军队住在他们的住宅内(寄宿、宿营) ▪ 因为他们没有自治权 |
62. Who wrote the Declaration of Independence?* | 62.《独立宣言》是谁写的? |
(Thomas) Jefferson | (托马斯)杰斐逊 |
63. When was the Declaration of Independence adopted? | 63. 《独立宣言》是何时通过采用的? |
July 4, 1776 | 1776 年7 月4 日 |
64. There were 13 original states. Name five. | 64. 美国原先有13 个州。请列举其中5个州。 |
New Hampshire
Massachusetts Rhode Island Connecticut New York New Jersey Pennsylvania Delaware Maryland Virginia North Carolina South Carolina Georgia | 新罕布什尔
麻萨诸塞 罗得岛 康涅狄格 纽约 纽泽西 宾夕法尼亚 特拉华 马里兰 弗吉尼亚 北卡罗莱纳 南卡罗莱纳 乔治亚 |
65. What happened at the Constitutional Convention? | 65. 制宪会议达成了什么事? |
The Constitution was written
The Founding Fathers wrote the Constitution | ▪ 拟定宪法。
▪ 开国诸贤拟定了宪法。 |
66. When was the Constitution written? | 66. 宪法是何时拟定的? |
1787 | 1787 |
67. The Federalist Papers supported the passage of the U.S. Constitution. Name one of the writers. | 67. 《联邦论》支持美国宪法的通过。请列举一名《联邦论》的作者? |
(James) Madison
(Alexander) Hamilton (John) Jay Publius | (杰姆斯)麦迪逊
(亚历山大)汉米顿 (约翰)杰伊 普布利乌斯 |
68. What is one thing Benjamin Franklin is famous for? | 68. 班哲明本杰明‧富兰克林著称的一项事迹是什么? |
U.S. diplomat oldest member of the Constitutional Convention first Postmaster General of the United States writer of “Poor Richard’s Almanac” started the first free libraries | ▪ 美国外交官 ▪ 制宪会议年纪最长的成员 ▪ 美国第一任邮政总局局长 ▪ 《穷人理查年鉴》的作者 ▪ 开办第一个免费图书馆 |
69. Who is the “Father of Our Country”? | 69. 谁是「美国国父」? |
George Washington | (乔治)华盛顿 |
70. Who was the first President? | 70.谁是第一任总统? * |
George Washington | (乔治)华盛顿 |
B. 1800s | B. 1800年代 |
71. What territory did the United States buy from France in 1803? | 71. 美国在1803 年向法国购买哪块领地? |
Louisiana Territory
Louisiana | 路易斯安那领地
路易斯安那 |
72. Name one war fought by the United States in the 1800s. | 72. 列举一场美国在1800年代参与的战争。 |
War of 1812
Mexican-American War Civil War Spanish-American War | 1812 年战争
美墨战争 内战 美国与西班牙战争 |
73. Name the U.S. war between the North and the South. | 73. 请说出美国南方与北方之间战争的名称? |
The Civil War | 内战 |
74. Name one problem that led to the Civil War. | 74.列举一项导致内战的问题。 |
slavery economic reasons states’ rights" | ▪ 奴隸制度 ▪ 经济原因 ▪ 各州的权利 |
75. Abraham Lincoln is famous for many things. Name one.* | 75. 亚伯拉罕‧林肯的一项重要事迹是什么?* |
Freed the slaves (Emancipation Proclamation)
Saved (or preserved) the Union Led the United States during the Civil War | 解放奴隶(解放宣言)
拯救(保留)联盟 在内战期间引领美国 |
76. What did the Emancipation Proclamation do? | 76. 《解放宣言》达成了什么? |
Freed the slaves
Freed slaves in the Confederacy Freed slaves in the Confederate states Freed slaves in most Southern states | 解放了奴隶
解放了联邦制下的奴隶 解放了联邦各州的奴隶 解放了南方大部分州的奴隶 |
77. What did Susan B. Anthony do? | 77.苏珊·B·安东尼做了什么? |
fought for women’s rights
fought for civil rights | 为女权奋斗
为民权奋斗 |
C: Recent American History and Other Important Historical Information | C:美国近代史与其他重要的历史资料 |
78. Name one war fought by the United States in the 1900s. | 78. 列举一场美国在1900年代参与的战争? * |
World War I
World War II Korean War Vietnam War (Persian) Gulf War | 第一次世界大战
第二次世界大战 朝鲜战争 越战 (波斯湾)海湾战争 |
79. Who was President during World War I? | 79. 第一次世界大战期间的美国总统是谁? |
Woodrow Wilson | (伍德羅)威尔逊 |
80. Who was president during the Great Depression and World War II? | 80. 美国经济大萧条和第二次世界大战期间的总统是谁? |
(Franklin) Roosevelt | 富兰克林罗斯福 |
81. Who did the United States fight in World War II? | 81.美国在第二次世界大战与哪些国家作战? |
Japan, Germany, and Italy | 日本、德国、意大利 |
82. Before he was President, Eisenhower was a general. What war was he in? | 82.艾森豪威尔在当总统以前是将军。 他曾參加哪一场战争? |
World War II | 第二次世界大战 |
83. During the Cold War, what was one main concern of the United States? | 83.在冷战期间,美国的主要担忧之一是什么? |
Communism | 共产主义 |
84. What movement tried to end racial discrimination? | 84. 哪项运动试图结束种族歧视? |
civil rights (movement) | 民权(运动) |
85. Martin Luther King, Jr. is famous for many things. Name one.* | 85. 小马丁‧路德‧金的事迹是什么?* |
Fought for civil rights
Worked for equality for all Americans | 为民权奋斗
为所有美国人争取平等 |
86. What major event happened on September 11, 2001 in the United States?* | 86. 2001年9月11日在美国发生了什么重大事件?* |
Terrorists attacked the United States | 恐怖分子袭击了美国 |
87. Name one American Indian tribe in the United States. | 87. 列举一个美国印地安人部族。 |
Apache
Blackfeet Cayuga Cherokee Cheyenne Chippewa Choctaw Creek Crow Hopi Huron Inupiat Lakota Mohawk Mohegan Navajo Oneida Onondaga Pueblo Seminole Seneca Shawnee Sioux Teton Tuscarora | 切洛基
纳瓦荷 苏 齐普瓦 乔克陶 布耶布洛 阿帕契 伊洛奎斯 库瑞克 布雷克非特 赛米诺利 夏安 阿拉瓦克 萧尼 莫希根 休伦 欧尼达 拉科塔 克洛 泰顿 贺皮 伊努特 更多完整版 |
INTEGRATED CIVICS / 综合公民(归化试题) | |
A: Geography | A:地理 |
88. Name one of the two longest rivers in the United States. | 88. 列举美国最长的兩条河中的一条。 |
Missouri River Mississippi River | ▪ 密苏里(河)
▪ 密西西比(河) |
89. What ocean is on the West Coast of the United States? | 89. 美国西岸濒臨什么海洋? |
Pacific Ocean | 太平洋 |
90. What ocean is on the East Coast of the United States? | 90. 美国东岸濒臨什么海洋? |
Atlantic Ocean | 大西洋 |
91. Name one U.S. territory. | 91. 列举一个美国領地。 |
Puerto Rico U.S. Virgin Islands American Samoa Northern Mariana Islands Guam | ▪ 波多黎各 ▪ 美属维京群岛 ▪ 美属萨摩亚 ▪ 北马里亚纳群岛 ▪ 关岛 |
92. Name one state that borders Canada. | 92. 列举一个与加拿大毗連的州。 |
Maine New Hampshire Vermont New York Pennsylvania Ohio Michigan Minnesota North Dakota Montana Idaho Washington Alaska | ▪ 缅因 ▪ 新罕布夏 ▪ 佛蒙特 ▪ 紐约 ▪ 宾夕法尼亚 ▪ 俄亥俄 ▪ 密西根 ▪ 明尼苏达 ▪ 北达科他 ▪ 蒙大拿 ▪ 爱达荷 ▪ 华盛顿 ▪ 阿拉斯加 |
93. Name one state that borders Mexico. | 93. 列举一个与墨西哥毗連的州。 |
"California Arizona New Mexico Texas |
▪ 加利福尼亚 ▪ 亚利桑那 ▪ 新墨西哥 ▪ 德克萨斯 |
94. What is the capital of the United States? | 94. 美国的首都在哪里?* |
Washington, D.C. | 华盛顿特区 |
95. Where is the Statue of Liberty? | 95. 自由女神像在哪里?* |
New York (Harbor)
Liberty Island [Also acceptable are New Jersey, near New York City, and on the Hudson (River).] | 纽约(港)
自由岛(回答:新泽西,纽约市附近,或在哈德逊河均属正确答案) |
B. Symbols | B. 标志 |
96. Why does the flag have 13 stripes?* | 96. 国旗上为何有十三个横条? |
(Because there were) 13 original colonies
(Because the stripes) represent the original colonies | 因为最早有十三个(英国)殖民地
因为横条代表最早的殖民地 |
97. Why does the flag have 50 stars? | 97. 国旗上为何有五十颗星? * |
(Because there is) one star for each state
(Because) each star represents a state (Because there are) 50 states | 因为每州有一颗星
因为每颗星代表一个州 因为有五十个州 |
98. What is the name of the national anthem? | 98. 国歌的歌名为何? |
The Star-Spangled Banner | 星条旗之歌 |
C: Holidays | C: 假期 |
99. When do we celebrate Independence Day? | 99. 我们在哪一天庆祝独立纪念日? * |
July 4 | 7 月 4 日 |
100. Name two national U.S. holidays.* | 100. 试述2个美国国定假日? |
New Year’s Day
Martin Luther King, Jr. Day Presidents Day (Washington’s Birthday) Memorial Day Independence Day Labor Day Columbus Day Veterans Day Thanksgiving Day Christmas Day | 新年(元旦)
小马丁路德金纪念日 总统日 美国阵亡将士纪念日 独立日 劳工节 哥伦布日 退伍军人节 感恩节 圣诞节 |
美国入籍考试(听写词汇)
美国入籍考试时,还会有部分的听写词汇。以下是USCIS官方给出的词汇表。主要涉及的是基础英语会话中的词汇。
其他材料
在美国入籍考试前想要测试自己水平的大家可以前往USCIS的在线测试页面。这个页面仿真了实际公民入籍考试时的场景:
更多相关学习资料请前往USCIS网站查询。
关于申请绿卡
题外话,关于申请绿卡也有很多人有疑惑,以下申请绿卡相关文章供大家作为参考,想要了解绿卡排期的有关情况,请点击前往>>
总结
公民入籍考试的准备需要一些时间,请大家熟悉题目,在考试的时候务必不要紧张!祝每一位参加公民考试的小伙伴都能顺利通过!
如果你喜欢这篇文章,或者觉得文章有帮助的话~就请分享给更多的小伙伴吧~谢谢大家的支持!比心!
网友分享入籍经验:
美国入籍考试相关资讯:
免责声明:本文内容仅为一般性的介绍,不构成任何税务、法律和会计上的意见或建议,不得作为意见或建议以任何形式被依赖。我们对文中内容不负担任何形式的责任。我们强烈建议您在有需要时向您的税务、法律和会计顾问咨询。
Disclaimer: This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. We assume no liability for anything herein. You should consult your own tax, legal and accounting advisors if needed.