下列表述中,符合现行营业税规定的有()。 A.金融机构往来业务不征收营业税 B.政府

题型:多项选择题

问题:

下列表述中,符合现行营业税规定的有()。

A.金融机构往来业务不征收营业税

B.政府举办的大学,从事会计师培训取得收入全部归学校的,免征营业税

C.自2013年8月1日起,对营业税纳税人中月营业额不超过6万元的企业或非企业性单位,暂免征收营业税

D.将土地使用权转让给农业生产者用于农业生产的免征营业税

E.保险企业的摊回分保费用不征营业税

考点:注册税务师第五章营业税第五章营业税题库
题型:多项选择题

寒邪犯肺证的主要脉证有下列症状,除外

A.咳嗽痰稀薄

B.鼻塞流清涕

C.恶寒发热

D.潮热盗汗

E.头身痛楚、无汗

题型:多项选择题

密度计是用来测量液体密度的仪器.

(1)它的构造如图所示,一根密闭的玻璃管,上部粗细均匀,作用是使刻度均匀;下部较粗,底部B处装入小铅粒,使密度计放入液体中能保持竖直位置.测量时,把密度计放进液体中,当密度计静止不动时,密度计______(填“浸没”、“悬浮”或者“漂浮”)在被测液体中.

(2)常用的密度计有两种,分别用于测量密度大于水(俗称“重表”)和密度小于水(俗称“轻表”)的液体.重表的最小刻度是“1.00”,其它的刻度都比1.00大,它们在“1.00”刻度线的______(填“上面”或者“下面”),原因是______.

题型:多项选择题

阅读理解。

     Until the 1980s, the American homeless population comprised (组成) mainly older males. Today,

homelessness strikes much younger part of society. In fact, a 25-city survey by the U. S. Conference of

Mayors in 1987 found that families with children make up the fastest growing part of the homeless

population. Many homeless children gather in inner cities; this transient(变化无常的) and frequently

frightened student population creates additional problems - both legal and educational - for already

overburdened(负担过重的)urban school administrators and teachers.

     Estimates of the number of homeless Americans range from 350,000 to three million. Likewise,

estimates of the number of homeless school children vary radically. A U.S. Department of Education

report, based on state estimates, states that there are 220,000 homeless school-age children, about a

third of whom do not attend school on a regular basis, But the National Coalition for the Homeless

estimates that there are at least two times as many homeless children, and that less than half of them

attend school regularly.  

     One part of the homeless population that is particularly difficult to count consists of the "throwaway"

youths who have been cast of their homes. The Elementary School Center in New York City estimates

that there are 1.5 million of them, many of whom are not counted as children because they do not stay in

family shelters and tend to live by themselves on the streets.  

     Federal law, the Stewart B. McKinney Homeless Assistance Act of 1987, includes a section that

addresses the educational needs of homeless children. The educational provisions of the McKinney Act

are based on the belief that all homeless children have the right to a free, appropriate education.

1. It is implied in the first paragraph that ____.

A. the writer himself is homeless, even in his eighties

B. many older homeless residents are going on strike in 25 cities

C. there is a serious shortage of academic facilities (设施).

D. homeless children are denied the opportunity of receiving free education

2. The National Coalition for the homeless believes that the number of homeless children is _____.

A. 350,000

B. 1,500,000

C. 440,000

D. 110,000

3. One part of the homeless population is difficult to estimate. The reason might well be ____.

A. the homeless children are too young to be counted as children

B. the homeless population is growing rapidly

C. the homeless children usually stay outside school

D. some homeless children are deserted by their families

4. The McKinney Act is mentioned in this passage in order to show that ___.

A. the educational problems of homeless children are being recognized

B. the estimates on homeless children are hard to determine

C. the address of grade-school children should be located

D. all homeless people are entitled(有权利的) to free education

5. The passage mainly deals with ____.

A. the legal problems of the homeless children

B. the educational problems of homeless children

C. the social status of older males

D. estimates on the homeless population

题型:多项选择题

保监局根据公司风险状况,将保险公司分支机构分为四类:C类机构是指()。

A、经营合规,业务发展、内部控制等方面未发现问题的公司

B、经营较合规,业务发展、内部控制等方面虽有问题,但不严重的公司

C、业务经营存在严重违规情形,或业务发展、内部控制等至少一个方面存在严重风险的公司

D、经营存在较严重违规情形,或业务发展、内部控制等方面存在较大风险的公司

题型:多项选择题

水囊

更多题库