题目内容

采用从价定率方法征收的消费税，以不含增值税的销售额为税基，按照税法规定的税率计算。()

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企业应当缴纳的营业税，均应在“营业税金及附加”科目归集核算。()

颅底骨折的首选检查方法是

A. 轴位CT
B. 三维CT重建
C. 冠状位CT
D. MRI
E. X线平片

SECTION A COMPOSITION (35 MIN)
The road to an Olympic champion is full of thorns. Some athletes succeed after years of hard training while some fail in spite of years of great efforts. In your opinion, which attribute is more important for an Olympic champion, technique or mental strength？
Write on ANSWER SHEET TWO a composition of about 200 words on the following topic:
Technique or Mental Strength？
You are to write in three parts:
In the first part, state your position.
In the second part, support your views with one or two reasons.
In the last part, bring what you have written to a natural conclusion or a summary.
Marks will be awarded for content, organization, grammar and appropriacy. Failure to follow the instructions may result in a loss of marks.

股东大会或类似机构审议批准的利润分配方案确定分配给投资者的现金股利，应计入应付股利。()