行政机关在作出行政处罚之前,没有告知当事人作出行政处罚决定的事实、理由及依据的,该行

题型:单项选择题

问题:

行政机关在作出行政处罚之前,没有告知当事人作出行政处罚决定的事实、理由及依据的,该行政处罚( )。

A.无效

B.效力待定

C.不成立

D.可撤销

考点:注册税务师涉税服务相关法律注册税务师税收相关法律
题型:单项选择题

根据句子意思,用括号中所给汉语提示或英语单词的适当形式填空.(每空一词)。

1. I'm six feet in __________, so I can play basketball in our school basketball team.(身高)

2. I'm sorry we all have problems ___________this difficult problem. (解决)

3. _____________, the 14-year-old girl was saved by the people during the air crash. (幸运地)

4. Noodles are very popular in China, especially in __________ part of the country. (北方)

5. I'm sorry to hear that one of the __________ was badly hurt in the fire. (士兵)

6. Thank you for giving me lots of __________. (advice)

7. We enjoyed _____________ at Lucy's birthday party yesterday. (us)

8. English is the __________ in all of my subjects, so I must work hard on it. (bad)

9. It's ___________ for the swallow to stay in the warm south for the whole year. (possible)

10. The children ______ many donations(捐赠品) from all over the country last week. (receive)

题型:单项选择题

可被氧为亚砜或砜的基团是

A.卤素
B.烷基
C.羟基
D.巯基
E.硫醚

题型:单项选择题

The boys were______with excitement when they heard the news.

A.insane

B.mad

C.insensible

D.wild

题型:单项选择题

刀工是点心制作中()制作的基础环节之一。

A、皮胚

B、制皮

C、成型

D、馅料

题型:单项选择题

某税务师2015年4月对企业2014年的纳税情况进行审核,发现企业2014年12月份将基建部门领用的库存材料成本30000元计入生产成本中,由于企业生产产品成本已经进行了部分结转和销售,所以无法按照审核发现的30000元直接作为错账调整金额。2014年底企业的原材料科目余额是80000元,生产成本科日余额是120000元,库存商品科目余额是230000元,主营业务成本是400000元,请做出企业的会计调整分录。(增值税税率17%,企业所得税税率为25%)

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