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被审计单位将无形资产的摊销均应计人“管埋费用”账产，并直接冲减无形资产的账面余额，注册会计师建议具进行调整并单独计人累计摊销科目。()
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临时取得应税收入或发生应税行为的纳税人，在发生纳税义务后，应在纳税义务发生之日起30日内向经营地税务机关办理税务登记。()
On seeing the whale was an unthreatening creature, Mayoral forgot his rear and became curious, ______.
税务行政处罚听证的范围是对公民作出1000元以上或者对法人或其他组织作出 10000元以上罚款的案件。()
听力原文：M: Why do you think that way？
W: While I admit there is very little discrimination here on campus towards orientation, appearance and nationality, women are not treated equally. Women are not represented in many faculties. They also hold fewer senior faculty positions, are not represented well in administration and, do you know, not once has there been a female president of the student union.
M: You are running for president of the student union on the issue of equality, but you are not going to be a winner, I suppose. Most students feel women have equality nowadays.
W: Not the students I have talked to, particularly the women. My brother is a lawyer and he says the women in his firm have to work much harder than the men if they want to become a partner in the firm.
M: So you are going to champion women's rights for the election.
W: Yes my campaign will focus on that but I will not ignore other issues such as transportation, cafeterias and so on. I have been a student here for 4 years and am aware of all the issues. If I can make this campus a better place for all students, then as a woman, I would be setting an excellent role model. And, I am sure I can do a better job than Jerry did this year.
M: What did Jerry accomplish this year？
W: Next to nothing. He put pressure on the cafeterias to be a little more environmentally friendly but that is all about it.
(20)
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