特定减免税法批准予以减免税的进口货物,后因情况改变经海关批准转让或出售或移作他用需予补税的,适用该进口货物原申报进口之日所实施的税率。()
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听力原文:M: Betty, where did you go yesterday?
W: I went to visit a friend of mine in the hospital.
M: What did you talk about?
W: We talked about a lot of different things.
M: Did you talk about the weather?
W: Yes, we did. We talked about the weather and about languages.
M: Did your friend ask you any questions?
W: Yes, she did. I answered almost all of her questions.
M: Did you ask your friend any questions?
W: Yes, I did. I asked her quite a few questions.
M: How long did you stay there?
W: About half an hour.
Where did she go yesterday?
A. To school.
B. To a hotel.
C. To the hospital.
凡是因减免税而需进行“三税”退库的,城建税即可同时退库。()
A. 正确
B. 错误
甲企业以某项应收帐款为质押向银行取得为期一年的借款100万元,则取得借款的会计处理中应当贷记的会计科目为()。
A. 坏帐准备
B. 应收帐款
C. 短期借款
D. 长期应付款
第二节 完型填空
阅读下面短文,从短文后所给各题的四个选项(A、B、C和D)中选出能填入相应空白处的最佳选项。
The measure of man's real character is what he would do if he knew he would never be found out.
--Thomas Macaulay
Some thirty years ago, I was studying in a public school in New York. One day, Mrs. Nanette O'Neill gave an arithmetic 【B1】 to our class. When the papers were 【B2】 she discovered that twelve boys had made exactly the 【B3】 mistakes throughout the test.
There is nothing really new about 【B4】 in exams. Perhaps that was why Mrs. O'Neill 【B5】 even say a word about it. She only asked the twelve boys to 【B6】 after class. I was one of the twelve.
Mrs O'Neill asked 【B7】 questions, and she didn't 【B8】 us either. Instead, she wrote on the blackboard the 【B9】 words by Thomas Macaulay. She then ordered us to 【B10】 these words into our exercise-books one hundred times.
I don't 【B11】 about the other eleven boys. Speaking for 【B12】 I can say: it was the most important single 【B13】 of my life. Thirty years after being 【B14】 to Macaulay's words, they 【B15】 seem to me the best yardstick(准绳),because they give us a 【B16】 to measure ourselves rather than others.
【B17】 of us are asked to make 【B18】 decisions about nations going to war or armies going to battle. But all of us are called 【B19】 daily to make a great many personal decisions. 【B20】 the wallet, found in the street, be put into a pocket or turned over to the police man? Should the extra change received at the store be forgotten or returned? Nobody will know except you. But you have to live with yourself, and it is always better to live with someone you respect.
【B1】
A. test
B. problem
C. paper
D. lesson