【单选题】Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is:
A.
Debit Office Supplies $105 and credit Office Supplies Expense $105.
B.
Debit Office Supplies Expense $105 and credit Office Supplies $105.
C.
Debit Office Supplies Expense $254 and credit Office Supplies $254.
D.
Debit Office Supplies $254 and credit Office Supplies Expense $254.
【多选题】下列关于我国现行税法体系的说法中,正确的有( )。
A.
我国现行税法体系由实体法体系和程序法体系两大部分构成
B.
由海关机关负责征收的税种的征收管理,按照《税收征收管理法》执行
C.
除税收实体法外,我国对税收征收管理适用的法律制度,是按照税收管理机关的不同而分别规定的
D.
现行税种中,除企业所得税、个人所得税是以国家法律的形式发布实施外,其他各税种都是经全国人民代表大会授权立法,由国务院以暂行条例的形式发布实施的
【单选题】Prior to recording adjusting entries, the Office Supplies account had a $359 debit balance. A physical count of the supplies showed $105 of unused supplies available. The required adjusting entry is:
A.
Debit Office Supplies $254 and credit Office Supplies Expense $254.
B.
Debit Office Supplies $105 and credit Supplies Expense $254.
C.
Debit Office Supplies $105 and credit Office Supplies Expense $105.
D.
Debit Office Supplies Expense $254 and credit Office Supplies $254.
E.
Debit Office Supplies Expense $105 and credit Office Supplies $105.
【单选题】英国著名哲学家培根说过三类哲学家:一类属于_______只知辛苦地采集资料;一类属于蜘蛛,只会凭空结网;一类属于蜜蜂,采集原料后经过加工酿成蜂蜜。
【简答题】A.The person in charge is not in the office. B.The supplies are out of stock for the moment. C.They failed to reach an agreement on the price. D.The company is re-cataloguing the items.
【单选题】以下关于税法体系的说法不正确的是( )。
A.
一国税法一般包括税法通则、各税税法(条例)、实施细则、具体规定四个层次,只有少数国家单独制定税法通则
B.
税收制度内容的第一个层次是不同的要素构成税种
C.
我国税法体系中,关税和船舶吨税由海关负责征收管理,进口环节增值税、消费税由海关代征