下列属于专用发票的是（ ）。
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1 .2012年8月，甲市A公司承接了乙市 的一项建筑施工工程，合同在丙市签订，并已经预收了部分建筑款，则A公司提供建筑业劳务营业税纳税申报的地点为甲市。（ ）
Y 对 N 错
2 .纳税人在外县（市）销售自产应税消费品的，于应税消费品销售后，向机构所在地或者居住地主管税务机关申报纳税。（ ）
Y 对 N 错
3 .Which of the following best describes the concept of assurance?
A An assurance firm’s high level of satisfaction with the reliability of an assertion being made by one party for the use of another party. B An assurance firm’s satisfaction with the reliability of an assertion being made by one party for the use of another party. C A user’s satisfaction with...
4 .根据税收征收管理法律制度的规定，下列关于税务登记的说法错误的是（ ）。
A 从事生产 B 纳税人税务登记内容发生变化，应自发生变化之日起30日内向原税务登记机关申请办理变更 C 纳税人被工商行政管理机关吊销营业执照，应当自营业执照被吊销之日起30日内，向原税务登记机关申报办理注销登记 D 纳...
5 .In any assurance engagement there are three parties involved: the responsible party, thepractitioner and the user.In respect of the given subject matter which party prepares the subject matter?
A Responsible party B Practitioner C User
7 .“Based on our review, nothing has come to our attention that causes us to believe that theaccompanying financial statements do not give a true and fair view in accordance withInternational Financial Reporting Standards.”Which of the following BEST describes the type of assurance provided by thisstatement?
A Positive assurance expressed negatively B Negative assurance expressed positively C High level of assurance expressed negatively D Limited level of assurance expressed negatively
8 .下列关于纳税申报的说法中正确的是（ ）。
A 邮寄申报纳税的申报日期是税务机关收到日期 B 数据电文申报的申报日期是税务机关计算机网络系统收到该数据电文的时间 C 采用数据电文申报的纳税人无需再向税务机关报送书面资料 D 简易申报是指经营规模较大，财务会计...
9 .The level of assurance given by an assurance engagement will depend on the type ofengagement. Assurance levels are often described as being either:(1) Absolute(2) Reasonable(3) Limited(4) ZeroWhat level of assurance would normally be given to an audit of financial statements andwhat level of assurance to a review of financial statements?
A 1 and 4 B 2 and 4 C 1 and 3 D 2 and 3
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A 定期定额征收 B 查验征收 C 查账征收 D 查定征收
