问题 单项选择题

甲采取预收货款方式向乙销售货物。合同约定,乙应于4月30日向甲预付货款,但甲由于4月26日就收到乙的预付货款,因此比合同规定的发货时间提前两天即5月28日发出货物,那么甲作为增值税纳税义务人,其纳税义务发生时间为( )。

A.5月30日

B.5月28日

C.4月30日

D.4月26日

答案

参考答案:B

解析: 以预收货款方式销售货物,纳税义务发生时间为发货时间。

完形填空
Megan's Library of Love book drive began in 2006, in memory of a student who passed away. The       to send books to a school      was created by Megan's classmates at Cedar Grove-Belgium Middle School as a tribute(悼念)to her.
The project formed out of the desire     Megan, to help our community heal, and to make a      in the life of others. Students have many        of Megan, but the most vivid was her love for her family and the diligent      she gave to her classmates. They combined this with her      for learning and reading to create the Library of Love. This project honors Megan's special qualities. In the      of one of her classmates, Megan was, “A good daughter, a good student, a good friend.” We are all blessed to have been a      of Megan's life.
Every February, on Megan's birthday, fifth graders at Cedar Grove-Belgium Middle School      donations of newly purchased books and send them to a school in need. The “Love books” are truly a        of love meant to      reading and learning. Students earn the money for postage by writing letters to local      .The fifth graders also have the      of labeling every book with a Library of Love sticker(标签),        the books into categories(类别), and      all the books for shipping.
In the two years since the Library of Love      began, students have collected over 5000 newly purchased books to send to schools in need. In 2006, 3419 books were sent to St. Bernard's Parish to help      their school library after Hurricane Katrina destroyed the community. In 2007, 1613 books were sent to White Mountain School in Alaska, who      their high school in a fire. Students look forward to sending the gift of      to other schools
小题1:
A.moveB.thoughtC.ideaD.offer
小题2:
A.in needB.in troubleC.in difficultyD.in pain
小题3:
A.helpB.honorC.keepD.save
小题4:
A.contributionB.markC.differenceD.start
小题5:
A.imagesB.picturesC.storiesD.memories
小题6:
A.effortB.adviceC.helpD.example
小题7:
A.interestB.passionC.preferenceD.determination
小题8:
A.caseB.ideasC.wordsD.look
小题9:
A.companyB.witness C.partD.friend
小题10:
A.getB.countC.seekD.collect
小题11:
A.measure B.forceC.giftD.mark
小题12:
A.pushB.rewardC.inspireD.connect
小题13:
A.familiesB.communities C.factoriesD.businesses
小题14:
A.chance B.responsibility C.pleasureD.work
小题15:
A.dividingB.placingC.sortingD.passing
小题16:
A.cleaningB.checkingC.packingD.examining
小题17:
A.planB.organizationC.campaignD.project
小题18:
A.repairB.rebuildC.removeD.restart
小题19:
A.lostB.ruinedC.closedD.escaped
小题20:
A.comfortingB.readingC.encouragingD.writing
判断题