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【多选题】
下列项目中，符合《资源税法》规定的有______。A.
资源税的纳税义务人是指在中华人民共和国领域开采应税资源的矿产品或者生产盐的单位和个人
B.
资源税采取从价定率或者从量定额的办法计征
C.
纳税人的销售数量包括开采或者生产应税产品的实际销售数量和视同销售的自用数量
D.
纳税人以自产的液体盐加工固体盐，以加工的固体盐的数量为课税数量
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【简答题】Under documentary credit，the buyer is entitled to take delivery of the goods from the carrier or its agent before settling the payment．（ ）
【单选题】听力原文：Under the documentary credit, banks are in no way concerned with the sales contract on which the credit may be based. (3)
A.
Banks will deal with the documentary credit along with the sales contract.
B.
Banks take no care of the sales contract while dealing with the documentary credit.
C.
Documentary credit and the sales contract are both important to banks.
D.
Banks will care for either the documentary credit or the sales contract.
【简答题】《山居秋暝》颔联侧重写________,景清幽、明净,以物芳而明_________;颈联侧重写________,人醇厚、朴实,以________而望政通。
【简答题】An ______ certificate under a documentary L/C should comply with the inspection requirements of the documentary UC.
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