我国现行税法规定,纳税人首次转让国有土地使用权及其地上建筑物时需要缴纳土地增值税,但

题型:判断题

问题:

我国现行税法规定,纳税人首次转让国有土地使用权及其地上建筑物时需要缴纳土地增值税,但对已使用过的房屋和建筑物的转让则暂免征收。()

考点:注册会计师税法注册会计师(税法)45
题型:判断题

城镇燃气按其成因不同可分为( )。

A.天然气、人工煤气和液化石油气三类
B.纯天然气、油田伴生气、凝析气田气、煤矿矿气四类
C.固体燃料干馏煤气、固体燃料气化煤气、压力气化煤气、水煤气、发生炉煤气五类
D.丙烷、丙烷、丁烷、丁烯、丁烯五类

题型:判断题

根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。

It’s important for everyone to learn how to apologize effectively. You might think a simple “I’m sorry” will take care of everything.  小题1: There are some situations in which you need to apologize properly.

Apologize truely.

Apologizing through a half-hearted “Sorry” will get you nowhere.  小题2: If you really want to apologize, you must do it truely. Accept the fact that you were in the wrong.  小题3: 

Contrary to what you might think, apologizing over and over again isn’t going to help, especially if you’re apologizing to someone who’s your boss.

Don’t wait too long to apologize.

One piece of advice on how to apologize effectively is to do it as soon as you realize your mistake. Some people put off giving an apology because they think it will save them from the offended (被冒犯的) person’s anger. However, that is just not polite. If you can’ t approach the person personally at once, send him or her a message first.  小题4:

Don’t expect too much.

You can’t expect that person to forgive you immediately. If you’re going to apologize, you have to be prepared for the worst. The conversation isn’t going to be the most comfortable one either.  小题5:

Learning how to apologize effectively is very important. It shows people that you are a very kind person.

A.Don’t apologize again and again.

B.However, that’s not exactly true.

C.Pay a visit to others ahead of time.

D.You’d better prepare yourself for anything.E. But make sure you make an apology in person as well.

F. In fact, it might get you into even bigger trouble than before.

G. A lot of people don’t know how to make an apology to their boss.

题型:判断题

下面哪类并购不是按行业相互关系划分的()

A.横行并购

B.整体并购

C.混合并购

D.纵向并购

题型:判断题

张某与有关单位发生争议,想利用法律手段保护自己的权利,下列选项中说法正确的包括

A.张某与工伤认定机关因工伤认定结论而发生的争议,不能申请劳动争议仲裁

B.张某与单位就工资支付问题发生争议,张某可以直接向人民法院申请支付令

C.张某与单位发生的劳动争议,必须先经所在单位劳动争议调解委员会调解

D.张某与单位发生的劳动争议,经劳动仲裁的,对裁决不服的,其可以向法院提起诉讼

题型:判断题

有人说:“时间即生命。”也有人说:“时间即金钱。”二说均是,因为有人根本认为金银即生命。不过细想一下,有命斯有财,命之不存,财于何有?有钱不要命者,固然实繁有徒,但是舍财不舍命,仍然是较聪明的办法。所以淮南子说:“圣人不贵尺之璧而重寸之阴,时难得而易失也。”(梁实秋《谈时间》)

文中作者否定的观点是什么?

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