(单选题)4: （）是中国共产党在改革开放历史新时期的伟大实践中，不断坚持和发展马克思主义的结果，是马克思主义中国化的最新成果。 A: 邓小平理论 B: 中国特色社会主义理论体系 C: 三个代表 D: 中国化的马克思主义 ...

(单选题)20: — How do you do? Glad to meet you. — _______ A: Fine. How are you? B: How do you do? Glad to meet you, too. C: How are you? Thank you! D: Nice. How are you? ...

(单选题)10: —Who’s that speaking? —This is Tom ____________ A: speaks B: spoken C: speaking D: saying ...

(单选题)18: Had you come five minutes earlier, you ______ the train to Birmingham. But now you missed it. A: would catch B: would have caught C: could catch D: should catch ...

(单选题)12: — Congratulations! You won the first prize in today’s speech contest. — _______. A: Yes, I beat the others. B: No, no I didn’t do it well. C: Thank you. D: It’s a pleasure. ...

(单选题)6: His mother ____ alone since his father died. A: lived B: lives C: has lived D: is living ...

(判断题)45: 纳税客体是区别不同税种的主要标志 A: 错误 B: 正确 ...

(多选题)39: 根据《企业所得税法》的规定,下列收入的确认正确的有( )。 A: 权益性投资收益，按照投资方取得投资收益的日期确认收入的实现 B: 利息收入，按照合同约定的债务人应付利息的日期确认收入的实现 C: 租金收入，按照实际收取租金的日期确认收入的...

(多选题)27: 应税消费品销售实现时,按规定计算的应缴消费税,其正确的会计分录为( )。 A: 借：税金及附加 贷：应交税费──应交消费税 B: 借：应交税费──应交消费税贷：银行存款 C: 借：其他业务成本贷：应交税费──应交消费税 D: 借：营业外支出贷：...

(单选题)9: B企业向境外公司销售一批货物，外国实付成交价为850万元；报关出境地为天津港，抵达天津港前的费用包括运输费1.2万元，保险费2.8万元，装卸费0.95万元，以上费用由B企业自己承担，海关核定的关税率20%。则出口关税（ ）万元。 A: 141.67 B: 170....