However, not all the courses specif

However, not all the courses specifically address all taxable entities as required in
both MTC learning outcomes. The introductory course may cover all taxable entities, but it is not obvious from the respondents’ listed objectives.

結果 (中文) 2:

然而，并非所有的课程，专门针对要求所有纳税主体
两种MTC的学习成果。入门课程可涵盖所有纳税主体，但它不是从受访者列出的目标明显。

結果 (中文) 3:

然而，不是所有的课程，专门处理所有应税实体都在
MTC学习成果要求。导论课程可以涵盖所有应纳税的实体，但它并不明显，从受访者的上市目标。