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问题 判断题

纳税人采取折扣销售方式销售货物的，如果销售额和折扣额在同一张发票上分别注明的，可按折扣后的余额作为销售额计算增值税;如果将折扣额另开发票，不论其在财务上如何处理，均不得从销售额中减除折扣额()

答案

参考答案：对

解析：折扣销售属于促销而给予购买方的价格折扣，销售方实际上并未收取，只要符合科法规定的条件，就可以从销售额中扣除。

单项选择题

禁用糖皮质激素的眼科疾病是：

A．视网膜炎

B．角膜溃疡

C．角膜炎

D．视神经炎

E．虹膜炎
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填空题

Do You Need an MBA


Perhaps you have seen the media stories and some of the exciting career opportunities of MBAs, and you imagine, "That could be me ... " You might be well into the career of (26) dreams, but you have been told you will need an (27) to advance. Or, you may be at a (28) in your career and wonder how you should make a translation. (29) of what initially inspired you to consider an MBA degree, you (30) start with a thorough self-assessment process that will help you match your personal strengths and interests with your professional ones to help you explore (31) an MBA makes sense for you.
(32) helps you focus and articulate your thinking. Exhibiting undirected thinking or behavior might (33) you from gaining admission to an MBA program. More importantly, you will limit your return on investment if you (34) choose a school or are ill-prepared to take (35) of its educational opportunities. The MBA is very different from many (36) graduate degrees, in which academic promise is (37) paramount in the admissions process. At a minimum, business school (38) officers consider career history and aspirations, evidence of leadership potential, and academic achievement. (39) the typical MBA candidate has several years of full-time, post-undergraduate work experience in a (40) capacity and can clearly articulate motivations for MBA study.
A good self-assessment process will help you establish specific career and education goals (41) utilize your strengths (42) address your weaknesses. Lacking specific goals, you will be searching (43) direction for a school. How will you eliminate options, much (44) make a choice you will be happy with in the end (45) will you determine whether the MBA experience was a good value Whenever you are considering major changes in your life, self-assessment can help you clarify your goals and make wise decisions.

A. responsible B. fixed C. minor D. possible
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