金银首饰的消费税在零售环节征收,其纳税义务发生时间为收讫销货款或取得索取销货款凭据的

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问题:

金银首饰的消费税在零售环节征收,其纳税义务发生时间为收讫销货款或取得索取销货款凭据的当天。 ( )

考点:会计资格考试初级会计(经济法)初级经济法基础10
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下列词语中没有错别字的一组是(   )

A 联袂   春风和煦   委屈求全   己所不欲勿施于人

B 矫健   拾人牙慧   轻歌曼舞   燕雀安知鸿鹄之志

C 肄业   毛骨耸然   计日成功   桃李不言下自成蹊

D 引申   毁家纾难   天随人愿   麻雀虽小五脏俱全

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下面是《从三到万》一文的结尾,根据表达需要填写句子最恰当的是

       我们不懂的东西还很不少,都迫切需要虚心学习。但是,在学习上有许多问题没有得到彻底的解决。从三到万这个故事似乎对我们有一些启发。                                                                     [ ]

A.我们无妨以此为例,举一反三,想一想怎样才能更好的加强我们的学习呢?

B.我们无妨以此为例,举一反三,想一想怎样才能更好的加强我们的学习吧。

C.我们无妨以此为例,举一反三,想一想怎样才能更好的加强我们的学习啊!

D.我们无妨以此为例,举一反三,不得不想一想怎样才能更好的加强我们的学习。

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下列不属于固定资产内部控制制度的是( )。

A.固定资产授权批准制度

B.资本性支出和收益性支出的区分制度

C.固定资产的维护保养制度

D.固定资产的保险

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完形填空
     There once lived a young man who was always unhappy and complained about his poverty. One day,
he went to see a fortune teller to inquire how to become __1__. The fortune teller said, "Young man, you
are already wealthy now."
     "Where is my wealth?" the young man asked__2__.
     "It is with you. Your __3__ is (are) your wealth. You use them to see this world. You use them to see
all the __4__ things in this world. You can read, study and learn. Your hands are your wealth. You can use
them to work. You can use them to hug your beloved ones. Your __5__ are your wealth. You can go to
any places. . . " the fortune teller said.
     "You call these wealth? Everyone has them, " the young man said.
     "These are wealth. What you have now are not what others can luckily have. Are you __6__ to give your eyes to me? I am willing to give you a lot of money to __7__ for them, " the fortune teller said.
     "No, are you crazy?I am not going to exchange my eyes for money! They are __8__ to me!" the young man __9__.
     "Precisely, these are wealth to you. You will not exchange them for money. Furthermore, although a lot
of people have their wealthy things, they do not __10__them or treasure them. They are not __11__ to
Heaven for giving them their wealth. They even complain that Heaven is unfair to them. Do you want to
__12__ one of them before you will treasure them?" the fortune teller said.
     Everyone is wealthy. But we should not __13__ it for granted. We need to treasure our wealth, take
care of it and use it __14__. We should not overuse it because once it is __15__, it is gone forever.
Remember it is our wealth that we do not want to lose.
( )1. A. happy    
( )2. A. anxiously  
( )3. A. knowledge  
( )4. A. ugly  
( )5. A. legs  
( )6. A. lovely  
( )7. A. charge  
( )8. A. precious  
( )9. A. wept  
( )10. A. see  
( )11. A. grateful  
( )12. A. get  
( )13. A. take  
( )14. A. wrongly  
( )15. A. old  
B. young        
B. sadly        
B. skills        
B. beautiful    
B. cars          
B. optimistic    
B. buy          
B. useless      
B. demonstrated  
B. realize      
B. careful      
B. grasp        
B. make          
B. wisely        
B. used          
C. wealthy  
C. quietly  
C. brain  
C. strange  
C. jewels  
C. angry  
C. exchange  
C. extra  
C. smiled  
C. keep  
C. meaningful
C. have  
C. set  
C. naturally
C. gone  
D. poor      
D. patiently  
D. eyes      
D. useful    
D. banknotes  
D. willing    
D. change    
D. special    
D. yelled    
D. hold      
D. faithful  
D. lose      
D. sell      
D. really    
D. dead      
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为什么说信用卡不同于透支放款和其他消费者信贷?

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