题目内容

按规定，小规模纳税人必须使用增值税专用发票。()

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(c) Misson has further entered into a contract to purchase plant and equipment from a foreign supplier on 30 June
2007. The purchase price is 4 million euros. A non-refundable deposit of 1 million euros was paid on signing
the contract on 31 July 2006 with the balance of 3 million euros payable on 30 June 2007. Misson was
uncertain as to whether to purchase a 3 million euro bond on 31 July 2006 which will not mature until 30 June
2010, or to enter into a forward contract on the same date to purchase 3 million euros for a fixed price of
$2 million on 30 June 2007 and to designate the forward contract as a cash flow hedge of the purchase
commitment. The bond carries interest at 4% per annum payable on 30 June 2007. Current market rates are
4% per annum. The company chose to purchase the bond with a view to selling it on 30 June 2007 in order
to purchase the plant and equipment. The bond is not to be classified as a cash flow hedge but at fair value
through profit or loss.
Misson would like advice as to whether it made the correct decision and as to the accounting treatment of the
items in (c) above for the current and subsequent year. (10 marks)

税务人员对控告、检举税收违法违纪行为的纳税人、扣缴义务人以及其他检举人进行打击报复的，依法给予行政处分。 ()

对纳税人进行税务登记是税收征管的最终程序。 ()

【问题2】（5分）
该PDA产品的软件如下所示：
（1）记事本
（2）电源管理
（3）TCP/IP协议栈
（4）文件系统
（5）LCD驱动程序
（6）游戏软件
（7）GUI软件
（8）GPS导航定位软件
（9）处理触摸屏的软件
（10）Word文字处理软件
图1-2是PDA软件的层次关系示意图，共分为4类软件。
图1-2 PDA软件层次关系示意图
请说明上述10个软件所属的软件类别（将软件的编号填入答题纸相应的位置）。
（注意：每个选项只能属于一类软件，有重复者按选错对待。）