题目内容

注册税务师在执业过程中，应当对涉税鉴证出具保留意见的情形有（)。A．部分涉税事项因税收法律、法规注册税务师在执业过程中，应当对涉税鉴证出具保留意见的情形有()。

A. 部分涉税事项因税收法律、法规及其具体政策规定或执行时间不够明确处理不当
B. 经过咨询或询证，对鉴证事项所涉及的具体税收政策在理解上与税收执法人员存在分歧，需要提请税务机关裁定
C. 部分涉税事项因审核范围受到限制，不能获取充分、适当、真实的证据，虽然影响较大，但不至于出具无法表明意见的鉴证报告
D. 如果发现涉税事项总体上没有遵从法定性标准，存在违反税收法律法规或有关规定的情形，经与被审核单位治理层、管理层沟通或磋商，在所有重大方面未能达成一致，不能真实、合法地反映鉴证结果的
E. 审核范围受到限制，对涉税鉴证事项可能产生的影响非常重大和广泛，不能获取充分、适当的证据，以至于无法对涉税事项发表审核意见

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听力原文：W: This TV set is getting worse and worse. Now it doesn't work at all.
M: Here is an advertisement about a big TV sale. There might be some good bargains in it.
Q: What does the man suggest？
(13)

A. They get a bargain right away.
B. They have a look at the advertisement.
C. They throw away their TV set.
D. They go and buy a big TV set.

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PART 4
Read the text and questions below. For each question, mark the letter next to the correct answer —A, B, C or D —on your answer sheet.
If you want to take the whole family on holiday, and keep everybody happy, then I have found just the place for you. I recently went with a group of friends to stay at the Greenwood Holiday Village, which is open from May until October.
Built in the centre of a forest, Greenwood is a great place to stay whatever the weather. Its main attraction for families is the indoor World of Water, where young and old can have fun in the different pools. Some of these, however, are for serious swimmers only.
For sporty people, the Country Club offers tennis, squash and badminton. If your children are too young to join in these sports, there are activity clubs. Greenwood is a good place for families as it is traffic-free — you explore on foot or by bike. Some people complained that this was inconvenient, but I was pleased to be out in the fresh air. For evening entertainment, there are shows and cinemas.
Accommodation is in a variety of apartments of different sizes. These have up to four bedrooms, a kitchen and a bathroom, as well as a dining area. Before going, I thought the apartments might not be big enough for all of us, but I was pleasantly surprised — it was not too crowded at all.
I'1l definitely go back to Greenwood next year. Why don't you give it a try？ Visit their website for further information now!
What is the writer's main purpose in writing this text？

A. to give her opinion of the holiday village
B. to describe what her family did at the holiday village
C. to give advice to a friend going to the holiday village
D. to complain about the holiday village

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PART 1
Mark the letter next to the correct explanation—A, B or C—on your answer sheet.

A. The red light goes on if the drinks machine is out of order.
B. If the red light shows, you must wait before you decide on a drink.
C. If the red light is on, you must choose a different drink.

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选择题
本大题共12小题，每小题2分。在每小题所给出的四个选项中，只有一项是符合题目要求的。
心理学成为一门独立科学的标志是

A. 笛卡尔提出“反射”概念
B. 冯特1879年创立第一个心理学实验室
C. 巴甫洛夫提出“两种信号系统”学说
D. 斯金纳的操作性条件反射理论

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注册税务师在执业过程中，应当对涉税鉴证出具保留意见的情形有（)。A．部分涉税事项因税收法律、法规注册税务师在执业过程中，应当对涉税鉴证出具保留意见的情形有()。

听力原文：W: This TV set is getting worse and worse. Now it doesn't work at all.M: Here is an advertisement about a big TV sale. There might be some good bargains in it.Q: What does the man suggest？(13)

PART 1Mark the letter next to the correct explanation—A, B or C—on your answer sheet.

选择题本大题共12小题，每小题2分。在每小题所给出的四个选项中，只有一项是符合题目要求的。心理学成为一门独立科学的标志是

听力原文：W: This TV set is getting worse and worse. Now it doesn't work at all.
M: Here is an advertisement about a big TV sale. There might be some good bargains in it.
Q: What does the man suggest？
(13)

PART 1
Mark the letter next to the correct explanation—A, B or C—on your answer sheet.

选择题
本大题共12小题，每小题2分。在每小题所给出的四个选项中，只有一项是符合题目要求的。
心理学成为一门独立科学的标志是