下列关于增值税纳税义务发生时间的陈述,正确的有( )。 A.采取直接收款方式销售货

题型:多项选择题

问题:

下列关于增值税纳税义务发生时间的陈述,正确的有( )。

A.采取直接收款方式销售货物的,为货物发出的当天

B.委托商场销售货物,为商场售出货物的当天

C.将委托加工货物无偿赠与他人的,为货物移送的当天

D.进口货物,为报关进口的当天

考点:会计资格考试中级会计(经济法)中级经济法
题型:多项选择题

完形填空(共 15小题,每小题 1 分,满分15分)

阅读下面短文,从每小题A、B、C三个选项中,选出可以填入空白处的最佳选项,并将其字母标号填入题前的括号内。

A well-dressed man came into a famous jewellery (首饰)shop. He explained that he wished to buy a pearl(珍珠)for his wife’s birthday and that the  16  did not matter since business had been very good for him that year. After examin;ing a number of beautiful and valuable pearls, he chose a nice black one that _17_ $5000. He paid for that pearl , shook hands with the jeweler and left.

A few days later the man returned and said his wife had liked that pearl _18_ that she wanted another one just like it. It had to be exactly the _19_ size and quality as she wanted a pair of earrings made. “Can you give me any advice on _20_ to get such a pearl?” said the man. The jeweler replied , “I would say it’s _21_ to find an exact one like that pearl.”

The rich man _22_ the jeweler to advertise in the newspaper, and offered $25.000 for that matching pearl. Many people answered that ad, _23_ nobody had a pearl that was just right. Just when the jeweler had _24__  hope, an old lady came in. To his _25_ , she took a wonderful pearl from her handbag. “I don’t like to sell it, ” she said _26_. “I inherited (继承)it from my mother, and my mother inherited from _27_, but now I really need money.”

The jeweler was quick to pay her _28_ she changed her mind. Then he called the rich man’s hotel to tell the good _29_ to him. The rich man, however, was _30_ to be found. He had fled with the old woman a few more minutes before.

小题1: A. size               B. shape             C. price

小题2:A. spent               B. cost              C. took

小题3: A. a little              B. so much           C. at all

小题4: A. same               B. different           C. common

小题5:A. what               B. why              C. how

小题6: A. possible            B. easy               C. impossible

小题7: A. let                 B. make              C. asked

小题8: A. so                 B. but                C. and

小题9: A. found out           B. given up            C. come up with

小题10: A. disappointment      B. surprise             C. fear

小题11:A. happily             B. loudly             C. sadly

小题12:A. mine               B.his                 C. hers

小题13: A. when               B. before             C. after

小题14: A. news               B. advice             C. way

小题15: A. somewhere          B. anywhere           C. nowhere

题型:多项选择题

市场的供求与价格之间的有机联系和相互作用被称为()机制。

A.竞争

B.供求

C.价格

D.信息

题型:多项选择题

要使如图装置中的小气球鼓起来,则锥形瓶中的物质和滴管中的液体可以是(  )

①硝酸铵和水;

②镁和稀盐酸;

③氢氧化钠和水;

④生石灰和水.

A.①②③④

B.①②③

C.①②④

D.②③④

题型:多项选择题

腹股沟管的上壁是( )

A.皮肤,皮下组织
B.腹膜与腹横筋膜,内侧的1/3尚有联合腱
C.腹内斜肌和腹横肌下缘
D.腹股沟韧带和腔隙韧带
E.腹外斜肌腱膜

题型:多项选择题

以下不属于旅游投资可行性研究的是()

A、投资机会研究

B、预期收益研究

C、初步可行性研究

D、详细可行性研究

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