(a) Calculate the sales tax payable or refundable to Zubair Enterprises Ltd, for the month of June 2010, giving explanations for treatment of:– the trade discount allowed to unregistered persons;– the goods given to the Chief Executive;– the input tax on the machinery purchased for the manufacture of goods meant for export only; and– the input tax not claimed in the return for November 2009. (7 marks)

收费工作台工作物品摆放标准有（）

A、弃票箱靠窗户

B、打印机放在弃票箱右侧

C、在用票证放在打印机后面，待用的票证或零钞袋放在弃票箱后面，与在用的并列

D、对讲机及显示器放在票证右侧

E、弃票箱和打印机前面放小体积办公用品