增值税一般纳税人将自产的货物无偿赠送他人，不得抵扣该货物相应的进项税。()
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听力原文：M: I'd like to see the brown jacket you have in the window, please.
W: What size do you take？
Who is the woman likely to be？
A. The man's secretary.
B. The woman wearing the jacket.
C. A shop assistant.
What can best be said about the way the woman speaks to the man？
A. She seems to be in a hurry to leave.
B. She seems to be curious about him.
C. She seems to be happy to help him.
【B3】
A. for
B. to
C. by
D. of
会计机构和会计人员如发现外来原始凭证收款人名称填写错误的，必需交由出具单位重新开具后，才能受理并据此进行会计核算。()
A. 正确
B. 错误
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