从会计工作的程序来看，取得、填制和审核会计凭证是会计工作的开始环节。( )

An investor plans to retire eight years from today. To maintain her standard of living through retirement, she needs to have $ 2.5 million accumulated when she retires. Her portfolio is currently valued at $1.2 million and is expected to earn 7.0 percent annually. The minimum annual amount she must save at the beginning of each of the next eight ears to achieve a retirement accumulation of $ 2.5 million is closest to:（）

A. $0.

B. $31875.

C. $39914.

商业汇票的持票人未按照规定的时间向付款人提示承兑的，丧失对出票人的追索权。( )

提出政策执行博弈理论的代表人物是（）。

A.西蒙

B.德洛尔

C.泰勒

D.尤金·巴达克

《个人所得税自行缴纳申报办法（试行）》规定，凡是个人年收入超过12万元的个人，如果没有在纳税申报期内办理纳税申报，要负相应的法律责任。这主要体现了税收的（）

A.无偿性

B.固定性

C.强制性

D.法制性

简述旅游对民俗的影响。