问题
多项选择题
下列各项中,应计入营业税金及附加的有()。
A.处置无形资产应交的营业税
B.销售商品应交的增值税
C.销售应税产品的资源税
D.销售应税消费品应交的消费税
答案
参考答案:C, D
解析:营业税金及附加科目核算企业经营活动发生的营业税、消费税、城市维护建设税、资源税和教育费附加等相关税费。
下列各项中,应计入营业税金及附加的有()。
A.处置无形资产应交的营业税
B.销售商品应交的增值税
C.销售应税产品的资源税
D.销售应税消费品应交的消费税
参考答案:C, D
解析:营业税金及附加科目核算企业经营活动发生的营业税、消费税、城市维护建设税、资源税和教育费附加等相关税费。
根据短文内容,从短文后的选项中选出能填入空白处的最佳选项。选项中有两项为多余选项。 How to keep healthy? It’s easy for us to catch a cold in winter and spring because the weather changes a lot in spring and it is too cold in winter. But if we take care in our life, all of us can keep healthy without any cold. 1 . This will stop germs(细菌,病毒) passing from one person to another. When you finish your work or before you eat, you’d better wash your hands. 2 . Use a tissue(纸巾), and then throw it into dustbins at once. When others around you are coughing, I advise you to turn your head away from the people so that their viruses won’t reach you. Get more fresh air. Germs like staying around in dry and warm rooms. 3 . Don’t stay too long in the places with too many people. If flu is going round house or school, you should try to stay away from those who are ill. 4 Boil your toothbrush for about a minute. This kills germs . 5 . If you have used the toothbrush for three months or so, throw it away and buy a new one.
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