下列单位属于消费税纳税义务人的有（ ）。
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1 .Buc Co. receives deposits from its customers to protect itself against nonpayments for future services. These deposits should be classified by Buc as:
A Revenue. B A contra account. C A liability. D A deferred credit deducted from accounts receivable.
2 .下列外购商品中已缴纳的消费税，可以从本企业应纳消费税税额中扣除的是（ ）。
A 购进已税汽车轮胎生产的小汽车 B 购进已税酒精为原料生产的勾兑白酒 C 购进已税溶剂油为原料生产的溶剂油 D 购进已税杆身为原料生产的高尔夫球杆
3 .Which of the following inventory accounting methods is not permitted under IFRS?
A Specific identification. B LIFO. C Moving average. D FIFO.
4 .下列各项关于从量计征消费税计税依据确定方法的表述中，正确的有（ ）。
A 销售应税消费品的，为应税消费品的销售数量 B 进口应消费品的为海关核定的应税消费品数量 C 以应税消费品投资入股的，为应税消费品移送使用数量 D 委托加工应税消费品的，为加工完成后收回的应税消费品数量
5 .Assuming constant inventory quantities, which of the following inventory-costing methods will produce a lower inventory turnover ratio in an inflationary economy?
A Weighted average. B LIFO (last in, first out). C Moving average. D FIFO (first in, first out).
7 .When a company declares a cash dividend, retained earnings is decreased by the amount of the dividend on the date of:
A Declaration. B Declaration or record, whichever is earlier. C Record. D Payment.
8 .下列各项中，应当征收消费税的有（ ）。
A 化妆品厂作为样品赠送给客户的香水 B 用于产品质量检验耗费的高尔夫球杆 C 白酒生产企业向百货公司销售的试制药酒 D 涂料厂移送非独立核算门市部待销售的涂料
9 .Mend Co. purchased a three-month U.S. Treasury bill. Mend's policy is to treat as cash equivalents all highly liquid investments with an original maturity of three months or less when purchased. How should this purchase be reported in Mend's statement of cash flows?
A As an outflow from financing activities. B As an outflow from investing activities. C As an outflow from operating activities. D Not reported.
10 .下列关于批发环节消费税的规定中正确的有（ ）。
A 从事卷烟批发业务的单位和个人，批发零售的所有牌号规格的卷烟，均按统一税率计算消费税 B 纳税人应将卷烟销售额与其他商品销售额分开核算，未分开核算的，一并征收消费税。 C 从事卷烟批发业务的单位和个人之间销售...
