问题 多项选择题

下列关于资源税课税数量的说法中,不正确的有( )。

A.某煤矿开采的原煤对外销售的,以开采数量为课税数量

B.某煤矿开采的原煤自用的,以自用数量为课税数量

C.某油田原油中的稠油、高凝油与稀油划分不清或不易划分的,一律按稠油的数量课税

D.某油田开采原油过程中用于加热、修井的原油未单独核算,由税务机关核定减免

答案

参考答案:A,C,D

解析: 选项A:纳税人开采或者生产应税产品销售的,以“销售数量”为课税数量。选项C:原油中的稠油、高凝油与稀油划分不清或不易划分的,一律按“原油”的数量课税。选项D:纳税人的减税、免税项目,应当单独核算课税数量;未单独核算或者不能准确提供课税数量的,不予减税或者免税。

填空题


A good translator is by definition bilingual. The opposite is not (1) true, however. A born and bred bilingual will still need two (2) to become a translator: first, the skills and experience necessary for (3) ; second, knowledge of the field in which he or she will (4) . The skills and experience for translation include the ability to write (5) in the target language, the ability to read and understand the (6) language material thoroughly, and the ability to work with the latest (7) and communication hardware and software.
Does a born and bred bilingual (8) a better translator than someone who learned language B later in (9) There is no definite answer, but the following issues are important. (10) , a born and bred bilingual often suffers from not truly knowing (11) language well enough to translate, with some even suffering from what (12) known as a lingua-ism, a state in which a person lacks (13) full, fluent command of any language. Second, born and bred bilinguals (14) don’t know the culture of the target language well enough to (15) top-quality translations, or cannot recognize what aspects of the source language (16) its culture need to be treated with particular care, as they (17) in a sense too close to the language. And last, they often (18) the analytical linguistic skills to work through a sticky text.
On (19) other hand, the acquired bilingual may not have the sam0e in-depth (20) of colloquialisms, slang, and dialect that the born bilingual has. Also, the acquired bilingual will not be able to translate as readily in both directions (from B to language A and A to language B). Finally, born bilinguals often have a greater appreciation of the subtleties and nuances of both their languages than someone who learns their B language later in life can ever hope to have.

单项选择题