纳税人销售的应税消费晶，如因质量等原因由购买者退回时，经所在地主管税务机关审核批准后，可退还已征收的消费税税款。 ( )
参考答案：对
The Audiolingual Method is a method of foreign or second language teaching which emphasizes the ______.
A．listening and reading before speaking and writing
B．listening and speaking before reading and writing
C．listening and speaking before translating and writing
D．reading and listening before writing and speaking
板式塔流体流动性能的测定：什么是点效率？它和单板效率有何关系？
