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【单选题】
Scarlett is graduating from culinary school soon and she often imagines opening her own comfort food restaurant. Her other passion is skiing in Colorado, where she travels to four or five times every year. As her small business advisor, you believe it necessary to provide her with information that will help her make good business decisions. Which of the following would be helpful for Scarlett to know?A.
Restaurants are relatively easy businesses to start, but are labor intensive and also have the greatest failure rate.
B.
Restaurants are not the easiest type of business to start, but once you get it going, you will have plenty of time for skiing.
C.
Most restaurant owners get rich if they open their own, independent restaurant as opposed to starting a franchised operation.
D.
Franchised operations will take less time on the part of the owner than a regular independently owned operation. If she opens a franchise, she will have more time for creativity in the business, and more time for skiing too.
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【单选题】IUD放置术后健康指导不正确的是
A.
放置术后休息3日
B.
2周内禁性生活和盆浴
C.
3个月内月经期、排便时注意有无节育器脱出
D.
放置术后1、3、6个月及1年各随访1次,以后每年1次
E.
放置术后出血或腰腹坠胀需立即取出,改用其他避孕方法
【多选题】下列经营行为中，应征收增值税的有（）
A.
增值税的纳税人发生混合销售行为
B.
营业税的纳税人发生混合销售行为
C.
增值税纳税人兼营非应税项目并统一核算
D.
营业税的纳税人兼营营业税的非应税项目并统一核算
E.
营业税纳税人发生销售行为
【多选题】下列行为中,应当征收增值税的有
A.
境外单位或者个人向境内单位或者个人出租在境内使用的有形动产
B.
纳税人为本单位员工提供服务
C.
纳税人为其他单位员工提供服务
D.
单位聘用的员工为本单位或者雇主提供取得工资的服务
【简答题】由短时记忆转入长时记忆的条件是（ ）
【简答题】依据增值税的有关规定，下列混合销售行为中，应征收增值税的有（ ）。
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