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【单选题】
根据《增值税暂行条例》的规定，采取预收货款方式销售货物的，增值税纳税义务发生时间为（ ）。A.
销售方收到第一笔货款的当天
B.
销售方收到剩余货款的当天
C.
销售方发出货物的当天
D.
购买方收到货物的当天
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举一反三
【单选题】Pass me one more pen, please. _____, only one here now. [ ]
A.
There are
B.
There is
C.
There be
D.
There were
【单选题】－Can you tell me how many colours ______ in a rainbow? －Seven. [ ]
A.
there are
B.
are there
C.
they are
D.
are they
【单选题】— ________ there any American teachers in your school? —________ .
A.
Is; Yes, there are
B.
Are; Yes, there are
C.
Is; No, there isn’t
D.
Are; No, there isn’t
【单选题】—______ there any apples on the table? —No, ______ . [ ]
A.
Are; there are
B.
Are; there aren't
C.
Is; there isn't
D.
Is; there aren't
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