投资性房地产计量模式由成本模式转换为公允价值模式的,转换时公允价值大于账面价值的差额,应记入()科目。
A. “投资性房地产———公允价值变动”
B. “公允价值变动损益”
C. “营业外收入”
D. “利润分配———未分配利润”
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下列各种税费,与企业的利润总额无关的是()。
A. 资源税
B. 所得税
C. 城市维护建设税
D. 教育费附加
In what order will the cyclists leave the starting line?
A. In any order they wish.
B. In groups at timed intervals.
C. Bicycle club members first, then others.
D. Racers first, then average cyclists.
听力原文: Closing arguments continue today in the federal trial against the tobacco industry. The Justice Department accuses the industry of conspiring to hide the health dangers of smoking.
The arguments mark the end of what's been a nine-month-long civil trial. The government bas tried to persuade a federal judge that cigarette companies engaged in a fifty-year pattern of conspiracy and fraud designed to downplay the risk of using their products. Government lawyers asked the judge to force the industry to change its marketing practices, and to fund a ten-billion-dollar anti-smoking program. The industry says those measures are unnecessary. Cigarette companies say they've already reformed the way they do business. One company lawyer conceded the industry in the past was, in his words "not lily-white". But he said there never was a conspiracy and there's no proof the industry is misleading the public now.
What's the Justice Department accuses the industry?
A. They produce dangerous products.
B. They didn't fund a ten-billion-dollar anti-smoking program.
C. The industry conspires to hide the health dangers of smoking.
D. They didn't change its marketing practices.
根据《增值税暂行条例》规定,一般纳税人将购买的货物用于(),视同销售。
A. 集体福利
B. 对外投资
C. 非应税项目
D. 赠送他人