【单选题】负债是指过去的交易、事项形成的现时义务。以下有关企业负债的说法错误的是 ( )。
A.
负债也必须是过去已经发生的交易或事项所产生的结果
B.
可以根据谈判中的交易、事项或计划中的经济业务来确认负债
C.
负债都有确切的受款人和偿付日期,或者受款人和偿付日期能够合理地估计确定
【多选题】考点四 消费税税率 【多选题】下列关于消费税税率说法正确的有( )。
【单选题】听力原文:M: Who do you think will service people better? W: Should be those people who appear friendly in a job interview. M: Not necessarily, just as it's false to think that talkative people make better...
A.
How to acquire the necessary skill.
B.
How to find a job of high salary.
C.
How to design a reliable interview.
D.
How to hire the type of service people you need.
【多选题】关于消费税计税依据的确定,下列说法正确的有( )。
B.
纳税人自产的消费品用于换取生产资料,应当按纳税人同类应税消费品的平均销售价格计算征收消费税
C.
纳税人通过自设非独立核算门市部销售自产应税消费品,应当按照门市部对外销售额计算征收消费税
【单选题】关于消费税计税依据的确定,下列说法正确的是( )
B.
实行从价征税的消费品,计税依据为应税消费品的销售额
C.
为了调节消费行为,消费税计税依据含消费税和增值税
【单选题】关于消费税计税依据的确定,下列说法正确的是( )。
A.
为了调节消费行为,消费税计税依据含消费税和增值税
B.
实行从价征税的消费品,计税依据为应税消费品的销售额
【单选题】I’m afraid I _______ people always complaining. They just ruin the mood of the people around them.
【单选题】听力原文:M: Who do you think will make better service people? W: Should be those people who appear friendly in a job interview. M: Not necessarily, just as it's false to think that talkative people make b...
A.
How to acquire the necessary skill.
B.
How to find a job of high salary.
C.
How to design a reliable interview.
D.
How to hire the type of service people you need.
【多选题】下列关于消费税的说法正确的有( )。
D.
消费税只在生产环节,或委托加工环节,或进口环节征税
E.
从价计征消费税的计税依据含有消费税不含增值税