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【简答题】
Bill, Frank and Dave were three brothers. Every year they sent their mother expensive gifts on her birthday,. They liked to show her how rich they were. The eldest brother. Bill, had a lot of money and he wanted his mother to have the most expensive gifts, but he didn’t know what to buy. So he put an ad in the newspaper. “Wanted-the greatest gift for my mother.” About a week before his mother’s birthday a man came to his office. He brought a big bird. “This bird.” the man said, “can speak ten languages and sing some pop songs.” “Really?  I’d like to listen to it,” Bill said. The man made the bird talk in French and tell a joke in Japanese. Then the bird sang a beautiful song. Bill was very happy and paid nine thousand dollars for the bird. The next day Bill sent the bird to his mother with a birthday card. The day after his mother’s birthday he called his mother. “Well, mother” he asked, “What do you think of the bird?” “Oh, it’s very delicious, dear.” said his mother. 小题1:Who is the eldest brother? A.Dave B.Bill C.Jack D.Frank 小题2:What did Bill put in the newspaper? A.A show B.A magazine C.An ad D.A report 小题3:How many languages could the bird speak? A.Five B.Seven C.Fight D.Ten 小题4:How much did Bill pay for the bird? A.Nine dollars B.Ten dollars C.Nine thousand dollars D.Ten thousand dollars 小题5:What did Bill send to his mother for her birthday? A.A bird with a card B.Some money C.A joke D.A song
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【判断题】汽车模特与时装模特基本没区别。()
A.
正确
B.
错误
【简答题】这些磨难使得我珍惜生命的分分秒秒,乐于助人。
【判断题】《我愿意是急流》运用了鲜明生动的比喻和象征,能让读者插上想象的翅膀,使诗歌更具有韵味和感染力。
A.
正确
B.
错误
【多选题】关于城市维护建设税的相关内容,下列说法不正确的有( )。
A.
.城市维护建设税的计税依据是纳税人实际缴纳的增值税、消费税、关税的税额
B.
.对出口产品退还增值税、消费税的,同时也退还已缴纳的城建税
C.
.纳税人偷漏的“两税”税款,一并计入城市维护建设税的计税依据
D.
.因减免税而发生增值税、消费税退库的,城市维护建设税不能退库
【判断题】在对内部控制的了解和评估过程中,由于对业务流程层面了解技术性强,应该由项目负责人或有经验的注册会计师参加,对整体层面了解,由项目组中其他成员完成。()
A.
正确
B.
错误
【单选题】看见别人在闯红灯,就跟着一起闯红灯,属于
A.
书本型思维障碍
B.
从众型思维障碍
C.
经验型思维障碍
D.
权威型思维障碍
【判断题】正大有限责任公司采用高度自动化系统管理采购业务,采购人员通过该系统录入采购的品种和数量,生成采购订单,并通过系统中设定的收货确认和付款条件进行付款。由于该系统使用多年,一直比较稳定,所以正大公司取消了手工订单和收货记录。注册会计师在审计中了解了该项内部控制后,认为仅仅通过实质性程序是无法获取充分、适当的审计证据,所以应当考虑相关控制的有效性,并对其进行了解、评估和测试。( )
A.
正确
B.
错误
【多选题】下列关于增值税退(免)税的计税依据的相关叙述,正确的有( )。
A.
生产企业进料加工复出口货物增值税退(免)税的计税依据为出口货物的离岸价
B.
出口进项税额未计算抵扣的已使用过的设备增值税退(免)税的计税依据为该设备购进时取得的增值税专用发票上的金额
C.
中标机电产品增值税退(免)税的计税依据,生产企业为销售机电产品的普通发票注明的金额
D.
免税品经营企业销售的货物增值税退(免)税的计税依据,为购进货物的增值税专用发票注明的金额
E.
外贸企业出口委托加工修理修配货物增值税退(免)税的计税依据,为加工修理修配费用增值税专用发票注明的金额
【判断题】记事本和WORD(2003版)的汉字所使用的编码一样。
A.
正确
B.
错误
【多选题】下列选项中,符合城市维护建设税计税依据相关规定的有( )。
A.
对出口产品退还增值税、消费税的,也一并退还已纳城建税
B.
纳税人享受增值税、消费税、营业税的免征优惠时,也同时免征城建税
C.
纳税人违反增值税、消费税、营业税有关规定而加收的滞纳金和罚款,也作为城建税的计税依据
D.
对管道局输油部分的收入,由取得收入的各管道局于所在地缴纳城建税
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