起征点是()达到征税数额开始征税的界限。
A.计税依据
B.税目
C.税源
D.征税对象
参考答案:D
--- It’s difficult for the village children to cross the river for school.
--- I think a bridge _______ over the river.
A.should be built
B.is being built
C.has been built
D.was built
单位保管的会计档案不得借出,如有特殊需要,须经( )批准,可以提供查阅或者复制,并办理登记手续。
A.单位负责人
B.总分计师
C.会计机构负责人
D.档案管理部门负责人