按照资源税有关规定,独立矿山收购未税矿产品适用( )。A.矿产品原产地的税额标准

题型:单项选择题

问题:

按照资源税有关规定,独立矿山收购未税矿产品适用( )。

A.矿产品原产地的税额标准

B.本单位应税产品的税额标准

C.矿产品购买地的税额标准

D.税务机关核定的税额标准

考点:会计资格考试初级会计(经济法)初级经济法基础80
题型:单项选择题

下列不属于水绵(一种藻类植物)具有的特点的是(       )

A.水绵具有根、茎、叶等器官

B.水绵细胞中具有绿色带形的叶绿体

C.水绵细胞呈长筒状

D.水绵能进行光合作用

题型:单项选择题

信用证内容
Department: A SWTO23B01Sep/No: 004951
Message Received On: 2008-05-12/16:56:50
15.03 16:38
33062 BOCSH A CN*
33062 BOCSH A CN
XXXXX
LOCAL TIME MON MAY 12 16: 09:20 2008
TO: BANK OF CHINA, SHANGHAI
SWIFT CODE: BKCHCNBJA300
FROM: NAT’L AGRICULTURAL COOPERATIVE FED’N, SEOUL
TEST-KEY: SEE 72 FIELD(CAL FOR 116188)
MUR: 000000000482161:
MESSAGE-TYPE: 700 ISSUE OF A DOCUMENTARY CREDIT
+27: SEQUENCE OF TOTAL1/1
+40A: FORM OF DOCUMENTARY CREDIT IRREVOCABLE
+20: DOCUMENTARY CREDIT NUMBER JC968509MU00158
31C: DATE OF ISSUE 080515
+40E: APPLICABLE RULES UCP LATEST VERSION
+31D: DATE AND PLACE OF EXPIRY 080715 CHINA
+50: APPLICANT RAIN DREANS IMP. & EXP. CORP.
NO. 90, MOSQUE ROAD, SEOUL, KOREA
+59: BENEFICIARY SHANGHAI WENTONG CO., LTD.
1125 YANCHANG ROAD
SHANGHAI CHINA
+32B: CURRENCY CODE, AMOUNT: USD22422
+41D: AVAILABLE WITH.. BY..ANY BANK
BY NEGOTIATION
42C: DRAFTS AT.. 45 DAYS AFTER SIGHT
42A: DRAWEEAMERICAN EXPRESS BANK LTD. , NEWYORK
43P: PARTIAL SHIPMENTS ALLOWED
43T: TRANSSHIPMENTALLOWED
44E: PORT OF LOADING/AIRPORT OF DEPARTURECHINA PORT
44F: PORT OF DISCHARGE/AIRPORT OF DESTINATION BUSAN KOREA
44C: LATEST DATE OF SHIPMENT 080708
45A: DESCRIPTION OF GOODS AND/OR SERVICES
+TRADE TERMS: CIF BUSAN KOREA ORIGIN: CHINA
+Trolley Cases
TS503214 1104PCS
TS503215 1149PCS
TS503216 1440PCS
46A: DOCUMENTS REQUIRED
+SIGNED COMMERCIAL INVOICE IN QUADRUPLICATE
+PACKING LIST IN QUADRUPLICATE SHOWING PIECE LENGTH PER PACKAGE
+ FULL SET OF CLEAN ON BOARD OCEAN BILLS OF LADING MADE OUT TO THE ORDER OF NATIONAL AGRICULTURAL COOPERATIVE FEDERATIONMARKED ’FREIGHT PREPAID’ AND NOTIFY ACCOUNTEE
+INSURANCE POLICY OR CERTIFICATE IN DUPLICATE, ENDORSED IN BLANK FOR 110PCT OF THE INVOICE VALUE, EXPRESSLY STIPULATINGTHAT CLAIMS ARE PAYABLE IN THE CURRENCY OF THE DRAFT, ALSO INDICATION ACLAIMS SETTLING AGENT IN KOREA AND INSURANCE MUST INCLUDING INSTITUTE CARGOCLAUSE: ALL RISKS, WAR RISKS AND SRCC
+COPY OF FAX/TLX SENT TO APPLICANT ON SHIPMENT DATE ADVISING SHIPPING DETAILS
ADDITIONAL CONDITION
47A: +BILLS OF LADING ARE INDICATED NAME ADDRESS AND TELEPHONE NUMBER OF CARRYING VESSEL’S AGENT AT PORT OF DESTINATION.
71 B: CHARGES EXCEPT OTHERWISE STATED, ALL BANKING CHARGES OUTSIDE KOREA INCLUDING REIMBURSING BANK’S CHARGES ARE FOR BENEFICIARY’ SACCOUNT
48: PERIOD FOR PRESENTATION DOCUMENTS TO BE PRESENTED WITHIN 21 DAYS AFTER THE DATE OF SHIPMENT BUT IN ANY EVENTS WITHIN THE CREDIT VALIDITY
49: CONFIRMATION INSTRUCTIONS WITHOUT
53A: REIMBURSING BANK AMERICAN EXPRESS BANK LTD., NEW YORK
78: INSTRUCTIONS TO THE PAYING/ACCEPTING/NEGOTIATING BANK
+THIS CREDIT IS AVAILABLE AT SIGHT BASIS, WITH ACCEFTANCE
COMM. AND DISCOUNT CHARGES FOR APPLICANT’S ACCOUNT
+PLS CLAIM REIMBURSEMENT BY FORWARDING BENEFICIARY’S
TIME DRAFT AND A COPY OF B/L TO THE REIMBURSING BANK
+T/T REIMBURSEMENT NOT ALLOWED
+ALL DOCUMENTS MUST BE FORWARDED IN TWO CONSECUTIVE
LOTS BY INT’L COURIER SERVICE TO THE FOLLOWING ADDRESS:
NATIONAL AGRICULTURAL COOPERATIVE FEDERATION INTERNATIONAL
BANKING
DEPARTMENT 75, 1-KA, CHUNGJEDNG-RD, JUNG-KU,
SEOUL, KOREA
+THIS CREDIT IS SUBJECT TO UCP, ICC PUBLICATIONS NO. 500(1993
REVISION)
72: SENDER TO RECEIVER INFORMATION TEST S70314
WITH HANIL BANK, SEOUL
PLS CONTACT THEM FOR
TESTKEY VERIFICATION
+END OF MESSAGE +
33062 BOCSH A CN
12-MAY-2008 at 16:56 from EXTEL
(2)根据信用证内容回答下列问题:

该信用证中规定的适用规则为( )。

A.“EUCP LATEST VERSION”(电子化交单统一惯例最新版本)

B.“UCP URR LATEST VERSION”(统一惯例及偿付统一规则最新版本)

C.“UCP LATEST VERSION”(统一惯例最新版本)

题型:单项选择题

使石油沥青具有良好的塑性和粘结力的成分是()

A.油分

B.树脂

C.地沥青质

D.蜡

题型:单项选择题

严禁在煤()与瓦斯()突出矿井中安设()。

题型:单项选择题

根据《支付结算办法》的规定,委托收款的付款人应当在接到通知的当日书面通知银行付款。如果付款人末在接到通知之日起3日内通知银行付款,视同付款人同意付款。 ( )

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