问题 单项选择题

以下关于常年税务顾问的表述正确的是 ( )。

A.是税务咨询最常见的一种咨询方法

B.需制作规范文书,但不能采用电子信件形式

C.咨询服务规范化,责任明确

D.具有简便快捷的特点

答案

参考答案:C

解析: 书面咨询是税务咨询最常见的一种咨询方法;口头咨询适用于简单明了的税务问题 (政策法规、办税程序)的咨询;常年税务顾问是一种综合性税务咨询服务形式;网络咨询服务更便捷,不受时间、场所限制。

阅读理解

阅读理解。

    It was Monday. Mrs. Smith's dog was hungry, but there was not any meat in the house.

    Considering that there was no better way. Mrs. Smith took a piece of paper, and wrote the

following words on it:"Give my dog half a pound of meat."Then she gave the paper to her dog

and said gently:"Take this to the butcher(* person whose job is selling meat)and he's going to

give you your lunch today."

Holding the piece of paper in its mouth, the dog ran to the butcher's. It gave the paper to the

butcher. The butcher read it carefully, recognized that it was really the lady's handwriting and

soon did it as he was asked to. The dog was very happy, and ate the meat up at once.

At noon, the dog came to the shop again. It gave the butcher a piece of paper again. After

reading it, he gave it half a pound of meat once more.

The next day, the dog came again exactly at noon. And as usual, it brought a piece of paper in

the mouth. This time, the butcher did not take a look at paper, and gave the dog its meat, for he

had regarded the dog as one of his customers(*people who buy sth. from a shop).

But, the dog came again at four o'clock. And the same thing happened once again. To the butcher's

more surprise, it came for the third time at six o'clock, and brought with it a third piece of paper.

The butcher felt a bit puzzled. He  said to himself,"This is a small dog. Why does Mrs. Smith give

it so much meat to eat today?"

     Looking at the piece of paper, he found that there were not any words on it!

1. Mrs. Smith treated her little dog quite    .

A. cruelly

B. fairly  

C. kindly

D. friendly

2. It seemed that the dog knew well that the paper Mrs. Smith gave it ______ .

A. might do it much harm

B. could do it much good

C. would help the butcher

D. was worth many pounds

3. The butcher did not give any meat to the dog __________ .

A. before he felt sure that the words were really written by Mrs. Smith

B. when he found that the words on the paper were not clear

C. because he had sold out all the meat in his shop

D. until he was paid enough by Mrs. Smith

4. From its experience, the dog found that ________.

A. only the paper with Mrs. Smith's words in it could bring it meat

B. the butcher would give the meat to it whenever he saw it

C. Mrs. Smith would pay for the meat it got from the butcher

D. a piece of paper could bring it half a pound of meat

5. At the end of the story, you'll find that _______.

A. the dog was clever enough to write on the paper

B. the dog dared not go to the butcher's any more

C. the butcher was told not to give any meat to the dog

D. the butcher found himself cheated by the clever animal

单项选择题 A2型题