注册税务师受托进行企业所得税纳税审核代理实务时,审核企业有无将不属于本企业人员的工资

题型:单项选择题

问题:

注册税务师受托进行企业所得税纳税审核代理实务时,审核企业有无将不属于本企业人员的工资列入本企业的工资支出的;有无弄虚作假、重复列支工资,扩大成本、费用的情况时。可将“应付职工薪酬”账户的每月借方发生额在月份间相互对照,看各月是否均衡,对突然偏高的月份应与本月或下月的工资结算单进行比较,找出偏高原因,必要时可结合审核一些凭据资料,从而查明是否有不属于本企业人员的工资和重复列支工资。这些审核凭据资料中不包括( )。

A.工资卡

B.职工花名册

C.向劳动工资部门查询的有关资料

D.银行对账单

考点:注册税务师涉税服务实务注册税务师税务代理实务51
题型:单项选择题

自2009年第二季度以来,我国大部分城市房价出现大幅上涨局面。回答下列各题。

小题1:住房关系到广大百姓的切身利益。国务院相继出台完善促进房地产市场健康发展的政策措施。下列组合中能在一定程度抑制商品房价格过快上涨的措施是

A.鼓励居民用自有资金购房对城市商品房实行限购增设和征收房产税

B.增加社保房供应提高购买多套住房按揭首付比例提高商品房交易税率

C.适当提高银行贷款利率大幅提高商品房交易税率减少商品房建设用地

D.提高土地出让金首付比例严厉打击房地产炒作行为降低商品房交易税率小题2:一般而言,商品房价格如果持续上涨,在其它条件不变时,按照互补关系原理,用于住房装修的需求会

A.减少

B.增加

C.不变

D.不确定

题型:单项选择题

右向左分流型(青紫型)先天性心脏病,最明显的外观特征是()

A.心脏杂音

B.发育迟缓

C.活动耐力下降

D.持续青紫

E.心前区隆起

题型:单项选择题

患者,女,45岁,双眼睑红肿伴眼眶疼痛半月。检查:视力右1.0,左1.0,双眼上睑呈S型,皮肤红肿,上睑外侧,压痛,颞上穹窿部可见红肿的睑部泪腺,外侧球结膜充血水肿(+),角膜透明,眼底未见异常,136.5℃,血压130/80mmHg,有感冒病史,全身浅表淋巴结无肿大。

最可能的诊断为()

A.甲状腺相关性眼病 

B.泪腺炎性IOPT 

C.感染性泪腺炎 

D.Wegener肉芽肿 

E.泪腺混合瘤

题型:单项选择题
阅读下面短文,掌握其大意,然后从1—15各题所给的A、B、C和D项中,选出最佳选项,并在答题卡上将该项涂黑。
Once, there lived a young short monk in a temple on top of a hill, caring for his vegetable garden. He had one daily task of carryingtwo   1   of water up the hill from a cold stream. Rain or shine, he never     2   a day carrying water up the mountain to the temple. One day, a thin and tall    3   monk passed the temple and the young monk invited him to     4   . Since they would share the water, they went down the mountain together to fetch water. But the carrying pole is only     5   enough for one bucket. The two monks were unable to     6    the shared load on their carrying pole without shaking the contents of the two buckets all over the short monk. They     7  to retain(保留) only a small     8   of water that the young monk would have carried on his own, not mentioning to    9   the garden. When the young monk began to see his guest as     10  , the other monk began to see his host as unreasonable. Then a     11   monk came. The     12   of the third monk urged everyone to expect that someone else would take on the chore. As a result, no one fetched water though everybody was     13   . One night, a rat jumped and knocked the candleholder(烛台), leading to a devastating(毁坏性的)    14    in the temple. The three monks finally united together to put out the fire. Since then they understood the old saying "unity is strength" and begin to live a     15       life. The temple never lacks water again.
小题1:
A.buckets B.bowls C.bottlesD.cups
小题2:
A.lostB.sparedC.missedD.spent
小题3:
A.travelingB.roamingC.beggingD.hiking
小题4:A. help        B stay.             C. live             D. carry
小题5:A. short       B. straight         C long.             D. strong
小题6:
A.balanceB.fastenC.liftD.hold
小题7:
A.failedB.managedC.triedD.wished
小题8:
A.sumB.numberC.dropD.amount
小题9:
A.look for B.look at C.care withD.care for
小题10:
A.unhappyB.unforgettableC.ungratefulD.unrelated
小题11:
A.firstB.secondC.thirdD.fourth
小题12:
A.mistakeB.arrival C.deathD.leaving
小题13:
A.tiredB.hungryC.thirsty D.angry
小题14:
A.fire B.floodC.stormD.earthquake
小题15:
A.hardB.poorC.richD.harmonious
题型:单项选择题

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