听力原文:W: Did you go to the match on Saturday, Bill?
M: No. Alice. I listened to the commentary instead. It sounded pretty exciting, I must say.
W: You must be joking. Well, it was pretty dull really.
M: How did it go then? [4]I should have thought the Gunners did well to win over the Wolves in their present form.
W: Yes, I suppose they did But two-one didn't do them justice. [5]They should have had at least three in the first half, and another two in the second. How far do you think the Wolves will go?
M: I suppose it all depends on how they shape after Christmas. Remember what happened last year?
W: I'll say I do. I'm not likely to forget it. I've never seen such a shame. To think they were in the top three for most of the lime before Christmas, and then the way they came down. I just don't understand what came over them. I can't understand.
M: I don't know, either. Can you really say flint? [6]Because they ware quite O.K. until Blake got injured, and then without his influence in the snack they just couldn't score goals any more. I think it was simply a matter of the attack being weakened.
Which of the following statements is CORRECT about Saturday’s match?
A.The commentator made it very dull.
B.The game was exciting.
C.It was between the Gunners and the Wolves.
D.It was won by the Wolves.
第1题
下列关于增值税纳税义务发生时间的陈述,错误的足()
A.销僻货物或应税劳务,以收讫销售款或者索取销售款凭证的当天为增值税纳税义务发生时间
B.进口货物,以报关进口的当天作为增值税纳税义务发发生时间
C.采取托收承付和委托银行收款方式销售货物,为发出货物并办妥托收手续的当天
D.采取预收货款方式销僻货物,为预收货款的当天
第2题
A.销售货物或应税劳务,以收讫销售款或者索取销售款凭证的当天为增值税纳税义务发生时间
B.进口货物,以报关进口的当天作为增值税纳税义务发生时间
C.采取托收承付和委托银行收款方式销售货物,为发出货物并办妥托收手续的当天
D.采取预收货款方式销售货物,为预收货款的当天
第3题
A.销售货物或应税劳务,以收讫销售款或者索取销售款凭证的当天为增值税纳税义务发生时间
B.进口货物,以报关进口的当天作为增值税纳税义务发生时间
C.采取托收承付和委托银行收款方式销售货物,为发出货物并办妥托收手续的当天
D.采取预收货款方式销售货物,为预收货款的当天
第4题
纳税人销售货物或者提供应税劳务,先开具发票的,增值税纳税义务发生时间为收讫销售款项当天。()
第5题
下列关于增值税申报与缴纳的陈述,不正确的是()
A.销售货物或者提供应税劳务,纳税义务发生时间为收讫销售款或者取得索取销售款凭据的当天
B.进口货物,纳税义务发生时间为报关进口的当天
C.采取托收承付和委托银行收款方式销售货物,为发出货物并办妥托收手续的当天
D.委托其他纳税人代销货物,纳税义务发生时间为货物移送的当天
第7题
销售货物或者应税劳务,增值税的纳税义务发生时间为收讫销售货款或者取得索取销售货款凭据的()。
A.同一时刻
B.当天
C.7日内
D.15日内
第8题
A.进口货物,增值税纳税义务发生时间为报关进口的当天
B.纳税人销售货物或者应税劳务先开具发票的,为开具发票的当天
C.增值税扣缴义务发生时间为纳税人增值税纳税义务发生的当天
D.采取预收货款方式销售货物,纳税义务发生时间一律为货物发出的当天
第9题
A.采用托收承付方式、银行委托收款方式结算的,纳税义务发生于发出货物并办妥托收手续当天
B.采用赊销、分期收款方式销售货物的,纳税义务发生于合同约定的收款日期当天
C.委托他人代销货物的,纳税义务发生时间为收到受托方代销清单的当天
D.以预收款方式销售货物的,纳税义务发生时间为收到货款当天
E.销售应税劳务,纳税义务发生时间为提供劳务同时收讫销售额或取得索取销售额的凭据当天
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