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【简答题】
A father sat at his desk poring over his monthly bills when his young son rushed in and announced, 'Dad, because this is your birthday and you're 40 years old, I'm going to give you 40 kisses, one for each year!' When the boy started making good on his word, the father cried out suddenly, 'Oh, Andrew, don't do it now; I'm too busy!' The youngster immediately fell silent as tears welled up in his big blue eyes.Apologicaliy the father said, 'You can finish later.' The boy said nothing but quietly walked away, disappointment written over his face.That evening the father said, 'Come and finish the kisses now, Andrew!' But the boy didn't respond. Unfortunately, a few days later after this incident, the boy had an accident and was drowned.His heartbroken father wrote... 'If only I could tell him how much I regret my thoughtless words, and could be sure that he knows how much my heart is aching.' Love is not only giving.Any loving act must be warmly accepted or it will be taken as rejection and can leave a scar.If we are too busy to give and receive love, we are too busy! Nothing is more important than responding with love to the cry for love from those who are near and precious to us, because there may be no chance at all as in the case of the little boy. 小题1:What does the underlined phrase 'poring over' mean? A.looking in on B.looking out for C.looking through D.looking around 小题2:The boy is going to give his father 40 kisses because ______. A.his father is very busy B.this is the boy' birthday C.the boy wants to play with his father D.this is his father' birthday and he's 40 years old 小题3:What happened to the youngster later? A.His heart was broken. B.He died unexpectedly. C.He ran away from home. D.He fell silent all the time. 小题4:Which of the following would be the best title for the passage? A.A Love Story B.Love Your Son C.A Father and a Son D.Love is a Two-way Street
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【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.
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
B.
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
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.
生产企业向海上石油天然气开采企业销售的自产的海洋工程结构物增值税退(免)税的计税依据,为销售海洋工程结构物的普通发票注明的金额
【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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