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【单选题】
根据增值税法律制度的规定,纳税人销售货物,采取赊销和分期收款结算方式的,其纳税义务发生时间为( )。
A.
发出应税消费品的当天
B.
取得全部价款的当天
C.
销售合同规定的收款日期的当天
D.
每一期纳税人销售应税货物
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【多选题】小企业应收及预付款项作为坏账损失应符合的条件有( )。
A.
债务人依法宣告破产、关闭、解散、被撤销,或者被依法注销、吊销营业执 照,其清算财产不足清偿的
B.
债务人死亡,或者依法被宣告失踪、死亡,其财产或者遗产不足清偿的
C.
债务人逾期 5 年以上未清偿,且有确凿证据证明已无力清偿债务的
D.
因自然灾害、战争等不可抗力导致无法收回的
【单选题】A quotation is a written form response to an enquiry, telling the enquirer the price and other terms of transaction. In this sense, the term “_____” is often used as “quotation” in international trade...
A.
offer, a quotation, firm offer
B.
quotation, an offer, quotation
C.
quote, an offer, firm offer
D.
offer, an offer, firm offer
【单选题】"On her way home she usually bought a slice of honeycake at the baker's. It was her Sunday treat. Sometimes there was an almond in her slice, sometimes not. It made a great difference." The preceding ...
A.
direct characterization
B.
indirect characterization
【多选题】Which quotation below is an analogy?
A.
Reading without reflecting is like eating without digesting. (—Edmund Burke)
B.
Potential is like a diamond in the rough. You know there is value, but it just needs to be polished first.
C.
Life is like a coin. You can spend it anyway you wish, but you can only spend it once.
D.
He has many mouths to feed in his family.
E.
Nature’s first green is gold / Her hardest hue to hold / Her early leaf’s a flower / But only so an hour. (—Robert Frost)
F.
We must all hang together , or we shall all hang separately.(—Benjamin Franklin)
【单选题】"Here where nothing is private.... There where all things be common to every man...." is an quotation from in which readers may have a sketch of an adeal commonwealth in some unknown ocean.
A.
Henry VIII
B.
Piers the Plowman
C.
Essays
D.
Utopia
【判断题】“佛法僧”是桑奇大塔上方三个相轮的象征意义。
A.
正确
B.
错误
【简答题】税收法律关系包括: ( )( ) ( ).
【单选题】吉尔福特的智力三维结构理论认为智力结构应以( )三个维度去考虑。
A.
认知、记忆和推理
B.
操作、内容和产品
C.
情景、经验和成分
D.
元成分、操作成分和知识习得成分
【简答题】税收法律关系包括( ) 3 个要素
【单选题】The quotation mentioned in Paragraph 1 implies that writing about music is______.
A.
an ambitious attempt
B.
a modern form. of art
C.
an impossible task
D.
a rewarding experience
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