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问题 判断题

“增值税专用发票”税款抵扣联上记录的进项税额可以在购货单位作为“进项税额”列账。 ( )

答案

参考答案：对

解析：[考点] 外来原始凭证
只有这样，销货单位才可以不漏税，避免给国家带来损失。

问答题 论述题

对军官、文职干部的处分项目有哪些？
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单项选择题

Lichens may grow on the bark of a tree in a steaming tropical rain forest, on the bricks of big city buildings, on rocks in hot springs, on wind-swept mountaintops, and in the driest desserts. In the arctic, they provide the principal food for caribou, and they are one of the few plants that grow in Antarctica. They are pioneers, appearing in barren rocky areas and starting the formation of soil in which mosses, then ferns, and then other plants can take root.
Lichens are a partnership of two plants — fungi and algae. The lichen body is made up of a network of fungal strands. In the upper layers of these grow groups of algae. The two organisms live together to the benefit of both, a relationship known as symbiosis. The fungi provide support, absorb water, and shelter the tender algae from direct sunlight. The algae carry on photosynthesis and provide the fungi with food. The algae can live independently and are recognizable as a species that grows alone. The fungi, on the other hand, cannot live apart from their partners. They can be placed in known classes of fungi but are unlike any species that lives independently.
So definite are the form, color, and characteristics of these double organisms that for hundreds of years, they were classified as one. More than 15,000 "species" were named. If these organisms are classified as separate species, it is difficult to fit them into the existing system of classification. But if they are classified separately, these species of fungi seem rather strange. Lichens are a splendid example of the difficulties faced by taxonomists in classifying species.

Lichens may NOT grow ______ .

A．in the tropical woods

B．on the ceilings of city buildings
C．on rocks in hot springs

D．in dry desserts
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