按照城镇土地使用税的有关规定,下列表述正确的是()。A.城镇土地使用税由拥有土地所有

题型:单项选择题

问题:

按照城镇土地使用税的有关规定,下列表述正确的是()。

A.城镇土地使用税由拥有土地所有权的单位或个人缴纳

B.土地使用权未确定或权属纠纷未解决的暂不缴纳税款

C.土地使用权共有的,由共有各方分别按其使用面积纳税

D.对外商投资企业和外国企业暂按实际使用面积纳税

考点:注册会计师税法注册会计师(税法)20
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在现实生活中,维系经济生活秩序的重要方面是[ ]

A.生产者、经营者不要生产和销售假冒伪劣商品

B.消费者不要购买假冒伪劣商品

C.法律对财产权的保障

D.中学生合理、适度地参与经济生活

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患者男性,4岁,左侧阴囊肿大,直立时阴囊肿大明显,平卧时消失。

若患者确诊为水疝且阴囊光亮如晶,苔薄白,脉细滑。其治则为:()

A.温补脾肾、化气行水

B.滋补肾阴、化气行水

C.温肾通阳、化气行水

D.温肾散寒、化气行水

E.清利湿热、化气行水

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某企业2008年发生的长期借款和仓库建造业务如下: (1)2008年1月1日,为建造一幢仓库从银行取得长期借款800万元,期限3年,合同年利率6%(合同利率等于实际利率),不计复利,每年末计提并支付利息一次,到期一次还本。 (2)2008年1月1日,开始建造仓库,当日用该借款购买工程物资500万元(不考虑增值税),全部用手工程建设,同时支付工程款300万元。 (3)2008年12月31日仓库工程完工并验收合格,达到预定可使用状态。仓库达到预定可使用状态前发生的借款利息全部予以资本化。该仓库预计使用年限为20年,预计净残值为8万元,采用年限平均法计算折旧。 假定未发生其他建造支出。 要求: (1)编制取得长期借款的会计分录。 (2)编制2008年12月31日计提长期借款利息的会计分录。 (3)①计算仓库完工交付使用时的入账价值。 ②编制转仓库成本的会计分录。 (4)①计算仓库2009年应计提的折旧额。 ②编制计提仓库2009年折旧额的会计分录。 (5)编制2009年12月31日计提长期借款利息的会计分录。 (答案中的金额单位用万元表示)

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阅读理解。

     The engineer Camillo Oliver was 40 years old when he started the company in 1908.

     At his factory in Ivrea, he designed and produced the first Italian typewriter. Today the company's head

office is still in Ivrea, near Turin, but the company is much larger than it was in those days and there are

offices all around the world.

     By 1930 there was a staff of 700 and the company turned out 13,000 machines a year. Some went to

customers in Italy, but Olivetti exported more typewriter to other countries.

     Camillo's son, Adriano, started working for the company in 1924 and later he became the boss. He

introduced a standard speed for the production line and he employed technology and design specialists. The

company developed new and better typewriters and then calculators (计算机). In 1959 it produced the ELEA

computer in Italy.

     After Adriano died in 1960, the company had a period of financial problems. Other companies, especially

the Japanese, made faster progress in electronic technology than the ITalian company.

     In 1978, Carlo de Benedetti became the new boss. Olivetti increased its marking and service networks and

made agreements with other companies to design and produce more advanced office equipment. Soon it

became one of the world's leading companies in information technology and communications. There are now

five independent companies in the Olivetti group-one for personal computers, one for systems and services,

and two for telecommunications.

1. From the text we learn that _____. [ ]

A. by 1930 Olivetti produced 13,000 typewriters a year

B. Olivetti earned more in the 1960s than in the 1950s

C. some of Olivetti's 700 staff regularly visited customers in Italy

D. Olivetti set up offices in other countries from the very beginning

2. What was probably the direct result of Olivetti's falling behind in electronic technology? [ ]

A. Adriano's death.

B. A period of financial problems.

C. Its faster progress.

D. Its agreements with other companies.

3. What do we know about Olivetti?[ ]

A. It produced the best typewriter in the world.

B. It designed the world's first mainframe computer.

C. It exported more typewriters than other companies.

D. It has five independent companies with its head office in Ivrea.

4. The best title for the text would be _____. [ ]

A. The Origin of Olivetti

B. The Success of Olivetti

C. The History of Olivetti

D. The Production of Olivetti

题型:单项选择题

下列哪项对哮与喘的鉴别诊断无意义()

A.有无宿根

B.喉中有无水鸡声

C.哮必兼喘

D.喘未必兼哮

E.呼吸急促

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