甲厂系由乙公司和丙商场共同投资的食品生产企业。因经营情况变化,经投资双方协商,丙商场

题型:单项选择题

问题:

甲厂系由乙公司和丙商场共同投资的食品生产企业。因经营情况变化,经投资双方协商,丙商场将其持有甲厂的全部股权转让给乙公司,并签订转让协议,于2008年4月18日向产权转移中心和工商行政管理部门办理了相关的登记手续。甲厂投资主体变化后,有关各方的税务登记,正确的做法是(  )。

A.甲厂、乙公司和丙商场分别办理变更税务登记

B.甲厂应办理变更税务登记;乙公司和丙商场不需要办理任何税务登记手续

C.甲厂应先办注销税务登记.再办设立税务登记;乙公司和丙商场分别办理变更税务登记

D.甲厂应先力、注销税务登记,再办设立税务登记;乙公司和丙商场不需要办理任何税务登记手续

考点:注册税务师涉税服务实务注册税务师税务代理实务真题2009年
题型:单项选择题

在票据法上,票据行为包括( )。

A.出票、背书、付款、留置

B.背书、付款、要约、承兑

C.付款、承兑、保证、背书

D.出票、承兑、定金、背书

题型:单项选择题
完形填空
     It was at a concert that I happened to find David. He was holding his head at a strange   _1    as if he
were staring down at something. Then the truth __2 _ me. He was blind. The last thing he remembers
seeing was his daughter being born. Then the whole world went   __3_  .
     Bad luck is no stranger to this 44-year-old man. His mother died of cancer, and his weak father had
to __4_  11-year-old David to the __5_  of the state.
     Things seemed always to go for   _6_  . Two years ago, his beloved guide dog pulled him out of the
path of a truck. David was not __7_ . The dog died.
     But David does not feel sorry for himself. "These are just little obstacles(障碍困难) you have to _  8_  in your life," he said.
     He has to make a daily two-hour trip to his working place-the X-ray department of an __9_   room. It was a hard job to _10_ by. Before he got it, David was determined to escape the workshop run by the
Lighthouse, an organization _  11_  to helping blind people. He wanted a job of developing X-ray film, a
job   _12_  everyone, not just he, must work in the dark, including those with __13_ eyesight. The
Lighthouse called many hospitals, with no result,  __14__they offered to pay his first three months' salary.
David works alone in a dark room that  _ 15_ of chemicals. He doesn't wear gloves. Otherwise, he could not feel. _16_  this is an emergency room, lives can be put either   _17_  or out of danger. His director
says he trusts him 100 percent.
     He makes $20,000 a year. But his motivation goes   18_ money. "By working I can realize my own 
  19_ . That's what really counts!" he said.
     What a shining example for us to   20  !
( )1. A.angle(角度)  
( )2. A.stuck to      
( )3. A.blank        
( )4. A.give in      
( )5. A. attention    
( )6. A.better        
( )7. A.hurt          
( )8. A.experiment    
( )9. A.upstairs      
( )10. A.come        
( )11. A.intended    
( )12. A.that        
( )13. A.average      
( )14. A.because      
( )15. A.consists    
( )16. A.If          
( )17. A.at risk      
( )18. A.into        
( )19. A.disadvantage
( )20. A.set          
B. direction  
B. came out  
B. darkness  
B. look after
B. care      
B. worst      
B. wound      
B. get over  
B. information
B. pass      
B. aimed      
B. where      
B. common    
B. as if      
B. smells    
B. Although  
B. in need    
B. beyond    
B. blindness  
B. take      
C. manner    
C. struck    
C. wrongly  
C. leave    
C. worry    
C. the better
C. damaged  
C. do with  
C. emergency
C. go        
C. offered  
C. which    
C. normal    
C. in case  
C. tastes    
C. Since    
C. at ease  
C. for      
C. purpose  
C. give      
D. way        
D. occurred  
D. emptiness  
D. remain    
D. control    
D. the worse  
D. ruined    
D. go over    
D. underground
D. stand      
D. devoted    
D. how        
D. poor      
D. even though
D. makes      
D. When      
D. to test    
D. over      
D. value      
D. follow    
题型:单项选择题

对婴儿尊重、关心和爱护的主要方式不包括()等。

A、点头、微笑、抚摸、搂抱

B、微笑、抚摸、搂抱、蹲下来与婴儿交流

C、仔细倾听、微笑交流

D、手指操训练、双手交叉训练

题型:单项选择题

无论哪种账务处理程序,日记账都必须根据记账凭证逐笔序时登记。( )

题型:单项选择题

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