问题 单项选择题

增值税一般纳税企业外购货物因质量、规格不符合合同约定的要求,发生购货退回,则其应收回的增值税额通过“应交税费——应交增值税”明细科目中()专栏加以反映。

A.进项税额

B.已交税金

C.转出多交增值税

D.进项税额转出

答案

参考答案:A

完形填空

Well, to pick up where we left off last time, I believe we agreed that creativity is a mysterious idea. It is those things we all recognize when we see it, but we don’t really understand what it is. We seem to feel that some people are naturally creative, but we don’t know how they got that way. Is creativity a natural gift like good looks, or is it something that can be acquired like knowledge? Perhaps if we analyze the creative process carefully, we might get some insight into what it is and how it might work in our lives. The creative process has always been accepted as the source of all important work in the arts, but we should not think the creativity plays a role only in the arts. Every major scientific discovery began with someone imagining the world to look differently from the way others saw it. And this is what creativity is all about -- imagining the world in a new way. And despite what you may believe about the limits of your own creative imaginations, we all have the potential to imagine the world in an absolutely new way. In fact, you are born with it. It is your birth right as a human being. And what’s more, you use it every day, almost every moment of your life. Your creative imagination is what you use to make sense of your experiences. (Note: Answer the questions or complete the statements in NO MORE THAN 10 WORDS.)

小题1:What did the speaker most probably discuss last time?

__________________________________________________________________

小题2:________________________________ is the widely accepted idea about the creative process.

小题3: ___________________________ leads to major scientific discoveries according to the speaker?

小题4:According to the writer, what is creativity all about?

________________________________________________________________________

单项选择题