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问题 多项选择题

注册于上海的某加工贸易经营企业(属海关A类管理企业)与韩国一电子企业签订了一份来料加工合同，委托苏州某加工企业(属海关B类管理企业)进行加工。在料件进口前，该企业已向海关办理了加工贸易合同登记备案手续。2004年3月6日企业购进的料件从上海海关申报进境，进境后随之运到加工企业进行加工。1个月以后由于国际市场需求变化，该企业的进口料件生产的部分半成品在经过批准后内销到国内市场。企业持相关批文于2004年4月19日向海关办理了内销申报手续。剩余的加工成品，．企业于2004年5月5日返销出口，企业在成品出口后向海关核销结案。
根据上述案例，回答下列问题。

企业在合同报核时应提交的单证为( )。

A．企业合同核销申请表

B．加工贸易保税进口料件内销批准证

C．加工贸易登记手册

D．进出口报关单

答案

参考答案：A,B,C,D

判断题

企业在建工程发生的试运行收入，应记入该企业的总收入中，一并征收企业所得税，不得直接冲减成本。（ ）
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单项选择题

Proper arrangement of classroom space is important to encouraging interaction. Most of us have noticed how important physical setting is to efficiency and comfort in our work. College classroom space should be designed to encourage the activity of critical thinking. We may be approaching the twenty-first century, but step into almost any college classroom and you step back in time at least a hundred years. Desks are normally in straight rows, so students can clearly see the teacher but not all their classmates. The assumption behind such an arrangement is obvious. Everything of importance comes from the teacher.
With a little imagination and effort, unless desks are fixed to the floor, the teacher can correct this situation and create space that encourages interchange among students. In small or standard-size classes, chairs, desks, and tables can be arranged in a variety of ways. The primary goal should be for everyone to be able to see everyone else. Larger classes, particularly those held in lecture halls, unfortunately, allow much less flexibility.
Arrangement of the classroom should also make it easy to divide students into small groups for discussion or problem-solving exercises. Small classes with movable desks and tables present no problem. Even in large lecture halls, it is possible for students to turn around and form groups of four to six. Breaking a class into small groups provides more opportunities for students to interact with each other, think out loud, and see how other students’ thinking processes operate all essential elements in developing new modes of critical thinking. In courses that regularly use a small group format, students might be asked to stay in the same small groups throughout the course. A colleague of mine, John, allows students to move around during the first two weeks, until they find a group they are comfortable with. John then asks them to stay in the same seat, with the same group, from that time on. This not only creates a comfortable setting for interaction but helps him learn students’ names and faces.

The expression "step back in time at least a hundred years" (in Paragraph 1) is intended to convey the idea that ______.

A. college classrooms often remind people of their college life
B. critical thinking was encouraged even a century ago
C. a hundred years ago, desk arrangement in a classroom was quite different
D. there is not much change in educational idea over the past hundred years
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