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问题 判断题

对于一项经济业务，总分类账户登记在借方，其所属明细分类账户可以登记在贷方。

答案

参考答案：错

解析：本题考核平行登记的内容。总分类账和明细分类账平行登记时，借贷方向应相同。

填空题
短文填空。 根据短文内容和以下提示：
1）首字母提示，
2）汉语提示，在每个空格内填入一个适当的英语单词。
Dear editor,
     I am a high school student. I'd like to tell you something about 1______ friend, Wu Gang. A few
days ago, he told me that he was going to stop school. He said that he wanted to start his own business.
I tried my 2______  to get him to change his mind. However, I know it's difficult 3 f______ him to change his mind. He studies hard, 4 b______ he doesn't do well in his studies. Now he is tired of studying. He plays
computer games day and 5______ (晚上). I still think that he should finish his studies. The course is more
important than the 6______  Now there are only 60 days 7______  before the final examination. I'm not
8______ (确定) whether I can persuade (说服) him to continue his studies. Could you 9______ (给) me
some advice? I really need your help. I'm 10______  forward to your reply.
     Best wishes!
                                                                                                                                 Sincerely,
                                                                                                                                    Yu Li
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多项选择题

下列关于消费税纳税环节的说法，正确的有（）。

A.金店销售金银饰品在销售环节纳税

B.啤酒屋自制的啤酒在销售时纳税

C.白酒在生产环节和批发环节纳税

D.销售珍珠饰品在零售环节纳税

E.成品油税费改革后，在零售环节纳税
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