下列各项中，不正确的营业税纳税义务发生时间是( )。
A．房地产公司采用预收款方式销售不动产的，为收到全部房款的当天
B．单位将不动产无偿赠与他人，为不动产使用权转让的当天
C．金融机构原有的应收未收贷款利息逾期90天以上的，该笔贷款新发生的应收未收贷款利息，为取得利息收入权利的当天
D．金融商品转让业务，纳税义务发生时间为金融商品所有权转移之日
参考答案：A,B,C
解析： 采用预收款方式销售不动产的，为收到预收款的当天；单位将不动产无偿赠与他人，为不动产所有权转让的当天；金融机构原有的应收未收贷款利息逾期90天以上的，该笔贷款新发生的应收未收贷款利息，为取得利息收入的当天。
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Live Music-Late Night Jazz Enjoy real American jazz from Herbie Davis, the famous trumpet (小号) player. He's coming with his new 7-piece band, Herbie's Heroes. Herbie is known to play well into the early hours so don't expect to get much sleep. This is Herbie's third visit to Shanghai. The first two were sold out, so get your tickets quick.
Take your partners and get ready to dance till you drop. Scottish dancing is fun and easy to learn. The teachers, Gordon Stroppie and the Weefrees, are excellent. They will also demonstrate the dances.
There are 120,000 pieces on show here. You can see the whole of Chinese history under one roof. It's always interesting to visit, but especially so at the moment with the Egyptian Tombs (埃及陵墓) exhibition.
Sushi is getting really big in Shanghai. In Japan, it's become an art form. The most famous sushi "artist" is Yuki Kamura. She's also one of the few female chefs (厨师) in Japan. She'll be at Sushi Scene all of this month.
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| 1. Which activity is the cheapest? |
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| A) Enjoying American Jazz. B) Learning Scottish dancing. C) Visiting Shanghai Museum. D) Dining at Sushi Scene. |
| 2. If you want to learn Scottish dancing, which number should you dial? |
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| A) 6427-3957 B) 6690-2315 C) 6888-5066 D) 6557-6898 |
| 3. How much should you pay if you want two tickets for the American Jazz on Friday? |
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| A) ￥240 B) ￥160 C) ￥120 D) ￥80 |
| 4. Who can play trumpet very well? |
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| A) Yuki Kamura. B) Gordon Stroppie. C) The Weefrees. D) Herbie Davis. |
| 5. Where can you go if you want to eat Sushi? |
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| A) The Jazz Club. B) Jack Stein's. C) Shanghai Museum. D) The Shanghai Hotel. |
| 6. Which of the following statements is NOT true? |
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| A) Sushi has become a kind of art in Japan. B) We can go to the Shanghai Museum every day. C) Herbie has never been to Shanghai before. D) It is not difficult to learn Scottish dancing. |
| 7. The word "demonstrate" probably means ______. |
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| A) sing B) show C) watch D) have |