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【多选题】
下列关于消费税相关规定的叙述,其中正确的有A.
按现行消费税法规定,消费税应纳税额的计算分为从价计征和从量计征两种方法
B.
现行消费税的征税范围中,只有卷烟和白酒采用复合计征方法
C.
现行消费税的征税范围中,啤酒采用复合计征方法
D.
实行从价从量复合计征办法计算应纳消费税的,应纳税额等于应税销售数量乘以定额税率再加上应税销售额乘以比例税率
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【单选题】What is the tradional food for Winter solstice?
A.
chicken
B.
rice
C.
dumplings
D.
fish
【简答题】When does winter solstice occur?
【单选题】单相全桥式逆变电路两个桥臂,由四个开关管和四个续流二极管构成,下列说法正确的是( )。
A.
同一桥臂的两个开关管可以同时导通
B.
开关管可反向导通
C.
改变开关切换周期,可改变输出交流电频率
D.
续流二极管的起到为电感电流续流的作用
【单选题】Which of the following statements about Winter Solstice Festival is NOT true?
A.
It’s on December 22 or 23 according to the Chinese lunar calendar.
B.
The Northern hemisphere on this day experiences the shortest daytime and longest nighttime.
C.
As ancient Chinese thought, the yang , or muscular, positive things will become stronger and stronger after this day, so it should be celebrated.
D.
Northern China, people eat dumpling soup on this day; while residents of some other places eat dumplings, saying doing so will keep them from frost in the upcoming winter.
【多选题】Which of the following customs is for Winter Solstice?
A.
Eating dumplings.
B.
Paying homage to the late relatives.
C.
Getting a haircut.
D.
Counting Nine.
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