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• 70．企业出售固定资产应交的营业税，应列入利润表的“营业税金及附加”项目。（　）(A)O(B)X
• 69．采用权益法核算的长期股权投资，其初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的，应调整已确认的初始投资成本。（　）(A)O(B)X
• 销毀会计档案时，单位负责人应当在会计档案销毀清册上签署意见。（　）(A)O(B)X
• 当事人采用仲裁方式解决纠纷，应当由双方自愿达成仲裁协议。（　）(A)O(B)X
• 62．年度终了，除“未分配利润”明细科目外，“利润分配”科目下的其他明细科目应当无余额。（　）(A)O(B)X
• 税务机关对外省、自治区、直辖市来本辖区从事临时经营活动的单位和个人申请领购发票的，可以要求其提供保证人或者根据所领购发票的票面限额及数量交纳不超过1万元的保证金，并限期缴销发票。（ ） (A)O
• 68．现金清查中，对于无法查明原因的现金短缺，经批准后应计入营业外支出。（　）(A)O(B)X
• —Here’s your change.——(A) Thank you.(B) Don’t mention it.(C) No problem(D) With pleasure.
• 甲企业以价值300万元的办公用房与乙企业互换一处厂房，并向乙企业支付差价款100万元。在这次互换中，乙企业不需缴纳契税，应由甲企业缴纳。（ ）(A)O(B)X
• 企业已完成销售手续但购买方在月末尚未提取的商品，应作为企业的库存商品核算。（ ） (A)O(B)X

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• 张某将个人拥有产权的房屋出典给李某，则李某为该房屋房产税的纳税人。（　）(A)O(B)X
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• Poetry written from the ______ of the urban youth tends to reveal their anxiety overa lack of se
• ----This is your order, a hamburger and an apple pie ?(A). Anything else(B). Is that OK(C). For h
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• 35,----How did your interview with the manager go?---- He seemed interested in my experience, but he
• The text is mainly about .(A). Why paving roads reduces our water(B). how much we depend on wate
• Argentina in the late nineteenth century was an exciting place.Around 1870,it was experiencing an
• 纳税人多缴税款自结算缴纳税款之日起5年内发现的，可以向税务机关要求退还多缴的税款并加算银行同期贷款利息。（　）(A)O(B)X
• This project requires close teamwork. Will be achieved unless we work well together.(A). Nothing
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