关于账簿设置的说法，错误的是（）。A.纳税人、扣缴义务人会计制_爱下问搜题

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问题单项选择题

关于账簿设置的说法，错误的是（）。

A.纳税人、扣缴义务人会计制度健全，能够通过计算机正确、完整计算其收入和所得或者代扣代缴、代收代缴税款情况的，其计算机输出的完整的书面会计记录，可视同会计账簿

B.账簿、收支凭证粘贴簿、进销货登记簿等资料应一律保存10年以上，未经财政主管部门批准，不得销毁

C.扣缴义务人应当自税收法律、行政法规规定的扣缴义务发生之日起10日内，按照所代扣、代收的税种，分别设置代扣代缴、代收代缴税款账簿

D.生产经营规模小又确无建账能力的纳税人，若聘请专业机构或者人员有实际困难的，经县以上税务机关批准，可以按照规定建立收支凭证粘贴簿，进货销货登记簿或者税控装置

答案

参考答案：B

解析：账簿、收支凭证粘贴簿、进销货登记簿等资料，除另有规定者外，至少要保存10年，未经税务机关批准，不得销毁。保管期满需要销毁时，应编造销毁清册，报主管部门和税务机关批准然后在其监督下销毁。因此B错误。

完形填空

Do you feel upset when you hear that your school might not allow cell phones? Do you break into a cold sweat when your cell phone battery(电池) dies? If you        live without your cell phone, you might have a       .
A recent study found that some people could be        to their cell phones. The study was conducted at Staffordshire University in England. About 40 percent of students        said they couldn’t do without their cell phones. About 90% said they took their        with them everywhere. One third of students surveyed said they used cell phones to        themselves up.
The study also asked students 18 to 25 questions designed to        addictive behavior. The results found that one in six cell phone users have a lot in        with gambling addicts (赌瘾). Some people said they sometimes lied about their cell phone use.        admitted stealing to pay for their cell phone habit.
Dr David Sheffield,        conducted the study, said he wasn’t surprised by the       . “Students use their phones       , and this has both positive        such as staying in touch with friends and family, and negative ones too, such as        costs and social costs,” he told Weekly Reader. “The most        finding was that a number of people reported they had        a relationship or job because they spent too much time on mobile phones .”
     part of the study, some students agreed to take a        from their cell phones. After three phone-free days, students reported feeling less        about their daily lives. That might be a        reason to hang up the phone!

A．discoveries

B．explorations

D．experiments

A．interesting

单项选择题

有关温抗体型自身免疫性溶血性贫血的论述，错误的是（）

A.分为原发性和继发性两类

B.原发性的发病率男性高于女性

C.急性溶血期可并发类白血病反应

D.本病患者的自身溶血试验为阳性

E.慢性型伴血小板减少性紫癜即为Evan’s综合征