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【多选题】
根据消费税法律制度的规定，下列关于消费税纳税义务发生时间的表述中，正确的有（ ）。A.
销售应税消费品采取赊销和分期收款结算方式的，为书面合同约定的收款日期的当天；书面合同没有约定收款日期或者无书面合同的，为发出应税消费品的当天
B.
销售应税消费品采取预收货款结算方式的，为收到预收款的当天
C.
销售应税消费品采取托收承付和委托银行收款方式的，为发出应税消费品并办妥托收手续的当天
D.
纳税人委托加工应税消费品的，为受托方加工完毕的当天
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【单选题】He still remembers the place ______ we visited last year?
A.
that
B.
where
C.
when
D.
in which
【单选题】Jim has retire, but he still remembers the happy time ___with his students.
A.
to spend
B.
spend
C.
spending
D.
spent
【单选题】He still remembers when he was a little boy, he used to go there and watch ______. [ ]
A.
to repair trucks
B.
trucks to repair
C.
trucks being repaired
D.
trucks repairing
【简答题】I would like to open a letter of _______.
【单选题】He still remembers the days ______ he spent with your family.
A.
when
B.
where
C.
that
D.
on which
【单选题】My wife and I would like to open a __________ account to use together.
A.
joining
B.
join
C.
joint
D.
joined
【简答题】I would like to open an account so that ______my husband or I can sign checks.
【单选题】He still remembers __________ to Shanghai when he was a child .
A.
taking
B.
to take
C.
to be taken
D.
being taken
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