问题 多项选择题

某企业为增值税的一般纳税人,其发生下列 ( )业务时,应作进项税额转出。

A.已抵扣税款的购进货物用于在建工程

B.水灾后损失的产成品所耗用的购进货物

C.生产中的废品所用购进货物

D.为捐赠而购进的货物对外捐赠时

答案

参考答案:A,B

解析: 为捐赠而购进的货物对外捐赠时,视同销售计缴增值税;生产中的废品所用购进货物,不属于非正常损失。

选择题
单项选择题

A

Little Tommy was doing very badly in math. His parents had tried everything—tutors (家庭教师), cards, special learning centers—in short, everything they could think of. Finally they took Tommy to a catholic (天主教) school.

After the first day, little Tommy came home with a very serious look on his face. He didn’t kiss his mother and say hello. Instead, he went straight to his room and started studying. Books and papers were spread (铺开) out all over the room and little Tommy was hard at work. His mother was surprised. She called him down to dinner and as soon as he finished eating, he went back to his room, without a word. In no time he was back hitting the books as hard as before. This went on for some time, day after day while the mother tried to understand what was happening.

Finally, little Tommy brought home his report card. He quietly put it on the table and went up to his room and hit the books. His room looked at it and to her surprise, little Tommy got an A in math. She could no longer hold her curiosity (好奇心). She went to his room and asked, "Son, what was it Was it the nuns (修女)"

Little Tommy looked at her and shook his head," No. "

"Well then," she asked again. "WHAT was it"

Little Tommy looked at her and said, "Well, on the first day of school, when I saw that man nailed (钉) to the plus sign (加号), I knew they weren’t joking. \

From the passage, we can infer (推断) that().

A.teachers should be strict with their students

B.mistaking (误解) might do good sometimes

C.a catholic school is much better than others

D.nuns are good at helping children with their math