下列关于税款优先的原则中，表述不正确的是( )。 A．当纳税人

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问题单项选择题

下列关于税款优先的原则中，表述不正确的是( )。

A．当纳税人发生的欠税在前时，税收优先于抵押权
B．对于法律上有规定的无担保债权，税收优先于该无担保债权
C．纳税人欠税，同时被税务机关决定处以罚款时，税收优先于罚款
D．纳税人欠税，同时被工商局处以罚款时，税款优先于罚款

答案

参考答案：B

解析：选项B中，税收优先于无担保债权，但并不是说优先于所有的无担保债权，对于法律另有规定的无担保债权，不能行使税收优先权。

完形填空

Once upon a time, there was a little boy named Rakesh, he studied and lived in a boarding school(寄宿学校). Every night he jumped over the wall and played outside. He        returned before dawn (黎明) and lay on his bed again, so no one knew that Rakesh went out at        .
One night as usual, Rakesh found         asleep. He decided to play outside again. He went into his teacher—Mrs. Green’s room        and saw her        . Then Rakesh walked out towards the wall. Near the wall, there was a ladder in the bushes, he hid it there. He         the ladders and he climbed up it , then jumped over the wall.        at that time his teacher was awake and saw him going out.
      got up and took away the        from the wall. A few hours        , Rakesh returned. In the dark, he tried to climb        from the wall. Sadly, there was no ladder, instead, Mrs. Green was standing where the ladder was and waited for him. Rakesh was very        to be punished (处罚), but to his surprise, she just helped Rakesh to get onto the ground , said, "Rakesh, at least        a warm coat with you, when you go out at night."
Mrs. Green's        made Rakesh know his own faults. He apologized (道歉) and never went out at night again. It is the        lesson that he has ever had.

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单项选择题

关于听力的叙述，错误的是

A．人耳能感受的振动频率在16～20000Hz
B．人耳最敏感的声频是1 000～3 000Hz
C．耳的适宜刺激是空气振动的疏密波
D．能够引起听觉的最小声频称为听阈
E．表示声音强度的常用单位是dB

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