试题与答案

消费税纳税人不包括外国企业。( )

题型:判断题

题目:

消费税纳税人不包括外国企业。( )

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A,B,C解析: (1)12月2日从乙公司购入W材料的实际单位成本=(20000+500)/1000=20.50(万元/吨) 12月8日从丙公司购入W材料的实际单位成本=54150/1900=28.50(万元/吨) 12月15日从丁公司购入W材料...

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题型:单项选择题

Questions from 36 to 40 are based on the following passage:Against this background, the WTO faces several daunting challenges. The first is to continue bringing down tariffs on traded goods. Average penalties have fallen steadily since the GATT’s formation but even the most open economies retain lofty barriers: for instance, America still charges a tariff of 14.6% on import of clothing,five times higher than its average levy.Resistance to tariff cuts is pest in agriculture. According to Tim Josling,a trade expert at Stanford University, tariffs and other barriers on farm goodsaverage a crippling 40% worldwide and create distortions that “destroy huge amounts of value”. A new set of global farm talks is planned to start in 1999. At the least,you might think, these could lock in impressive reforms in Latin America and encourage further watering-down of the European Union’s Common Agricultural Policy.But they will prove difficult: squabbles over agriculture almost sank the Uruguay round.

When is a new set of global farm talks planned to start( )

A.1980

B.1990

C.2001

D.at the end of 20th century

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