因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在（ ）年内可以追征税款、滞纳金；有特殊情况的，追征期可以延长到5年。
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1 .What is the principal purpose of the IASB’s “Framework for the Preparation andPresentation of Financial Statements”?
A To assist users in interpreting information contained in financial statements B To assist preparers of financial statements in applying standards C To assist national standard setting bodies in developing national standards D To assist the Board of the IASB in developing and reviewing standards
2 .个人兼职取得的收入应按照（ ）应税项目缴纳个人所得税。
A 劳务报酬所得 B 工资薪金所得 C 股息红利所得 D 特许权使用费所得
3 .What are the assumptions which underlie the preparation of general purpose financialstatements?
A Accrual basis and prudence concept B Going concern and materiality C Accrual basis and going concern D Prudence concept and materiality
4 .个人因与用人单位解除劳动关系而取得的一次性补偿收入，其收入在当地（所在省市）上年职工平均工资（ ）倍数额以内的部分，免征个人所得税。
A 1 B 2 C 3 D 4
5 .Which of the following are the qualitative characteristics that make informationprovided in financial statements useful to users?
A Comparability, relevance, reliability, understandability B Consistency, materiality, neutrality, understandability C Comparability, materiality, reliability, completeness D Completeness, relevance, neutrality, prudence
7 .Some qualities of useful information in financial statements are:(1) Prudence(2) Neutrality(3) Consistency(4) Substance over formWhich of these qualities contribute to the attribute of reliability?
A 1, 2 and 3 only B 1, 2 and 4 only C 1, 3 and 4 only D 2, 3 and 4 only
8 .纳税人不进行纳税申报造成不缴或少缴应纳税款的情形不属于偷税、抗税、骗税，其追征期按照税收征管法的精神，一般为3年，特殊情况可以延长至（ ）年。
A 4 B 6 C 10 D 5
9 .Which one of the following statements concerning the recognition of an item in financialstatements is correct?
A An item must be recognised if it meets the definition of an element B An item can be recognised even if can only be depicted in words C Disclosure in the notes may be used as an alternative to recognition D An item can only be recognised if its value can be measured reliably
10 .下列选项中，属于土地增值税纳税人的是（ ）。
A 出租房屋的企业 B 出借房屋的企业 C 转让土地使用权的企业 D 出租房屋的个人
