问题 多项选择题

根据增值税规定,下列行为属于视同销售的有( )。

A.将自产、委托加工或者购进的货物用于非增值税应税项目

B.将自产、委托加工或者购进的货物分配给股东或者投资者

C.将自产、委托加工或者购进的货物作为投资,提供给其他单位

D.将自产、委托加工或者购进的货物用于集体福利或者个人消费

E.将自产、委托加工或者购进的货物无偿赠送其他单位或者个人

答案

参考答案:B,C,E

解析:解析:  选项AD:将购进的货物用于非增值税应税项目、集体福利或者个人消费的,不属于增值税视同销售的情形。

阅读理解

阅读理解.

                                                  Princeton University

     Location

     The University is in Princeton, New Jersey. It is an hour's train ride south of New York

City and an hour's train ride north of Philadelphia.

     Students

     There are 4, 600undergraduates(本科生) . Therearealso 1,900 graduate students , but

Princeton is unusual among universities in having a student body made up largely of

undergraduates.

     Faculty

     Princeton has about 700 full-time faculty members(教员). There are another 300 0r so

part-time and visiting faculty. All faculty members at Princeton are expected to teach and

research.

     Degrees

     Princeton offers two undergraduate degrees: the bachelor (学士)of arts ( A. B. )degree

and the bachelor of science inengineering ( B. S. E. ) degree.

     Academic Year

     An academic year runs from September to late May and lasts two terms ( fall and spring).

     A normal course load is four or five courses per term , although many students take extra

courses.

     Residences

     Princeton provides housing for all undergraduate students. Freshmen and second-year

students are required to spend their first two years in one of five colleges. Each college has

its own dining hall,common rooms and computer centers.

     Fees and Expenses ( Academic Year 2004-2005)

     Tuition (学费) : $29 ,910

     Room and board :$8 ,387

     Other expenses( books , telephone , etc. ) :$3 ,083

     Total: $41,380

1. How many kinds of faculty members are there in Princeton University? ___________

A. One.

B. Two.

C. Three.

D. Four.

2. In Princeton University, an undergraduate will pay at least __________for the Academic

Year 2004-2005 besides tuition.

A. $41,380B. $52,850

C. $11 ,470D. $8 ,387

3. In what way is Princeton University different from other American universities

according to the text? _________

A. It has five colleges.

B. Its students are mainly undergraduates.

C. It provides housing for all undergraduate students.

D. All the faculty members at Princeton are expected to teach and research.

4. Which of the following is NOT true?___________

A. Princeton offers two undergraduate degrees.

B. An academic year lasts about nine months in Princeton University.

C. Undergraduates should spend their first two years in one of five colleges.

D. It's about an hour's train ride from Princeton University to the north of New York City.

名词解释