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【多选题】
以下关于委托加工应税消费品的消费税的会计处理正确的是A.
纳税人委托加工的应税消费品由委托方代收代缴消费税。
B.
委托方收回应税消费品后，如果直接用于销售，且销售价格不高于受托方计税价格，则在销售时不再缴纳消费税。
C.
委托方收回应税消费品后，如果直接用于销售，但销售价格高于受托方计税价格，根据最新规定，不属于直接销售，需要按照规定申报缴纳消费税，在计税时，准予扣除受托方代收代缴的消费税。
D.
委托方收回应税消费品后，如果用于连续生产应税消费品的，其已纳消费税税款准予按照规定从连续生产的应税消费品应纳消费税税额中抵扣，委托方应按受托方代收代缴的消费税税额，借记“应交税费——待抵扣消费税额”科目，贷记“银行存款”等科目
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举一反三
【单选题】He recommended a reporter to us who has ________ outstanding talent for writing and is known for his sympathy for ________ poor.
A.
an; the
B.
an; 不填
C.
不填；不填
D.
the；the
【单选题】The man has to______.
A.
register by writing his name and address
B.
register for his suitcases
C.
register for the tour arrangement
D.
register for the sake of security
【单选题】某现浇混凝土板式楼梯，平面注写方式上的集中注写如下所示，梯板支座上部纵筋布置情况是( )。 AT3，h-100 1800／12 10@200； 12@150 F 8@250
A.
8@100
B.
8@250
C.
10@200
D.
12@150
【单选题】某现浇混凝土板式楼梯,平面注写方式上的集中注写如下所示,梯板支座上部纵筋布置情况是()AT3,h=100;1800/12;K10@200;K12@150;FH8250
A.
K8@100
B.
H8@250
C.
K10@200
D.
K12@150
【简答题】—Has William finished writing his graduation paper yet? —I don’t know exactly，but he __________all day. A．is writing B．has been writing C．was writing D．wrote
【单选题】He has been writing for 3 years, but being a writer is not his ________.
A.
chance
B.
choice
C.
change
D.
character
【单选题】The authors main purpose of writing this article is to claim that
A.
everybody has his dark side.
B.
being helpful is a valuable virtue.
C.
economical crisis is terrible.
D.
adversity teaches people a lot.
【单选题】His career has been an active one: _____.
A.
writing poetry, working on magazines, and the war in Greece
B.
poetry, editing magazines, and the Greek War
C.
writing poems, editing magazines, and serving in the Greek War
D.
poetry work, editing magazines, and fighting in Greece
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