根据新规定，增值税和营业税的起征点提高幅度很大，这样相当一部分个体业务免于征收流转税，税收负担大幅减轻，极大调动了其生产积极性。（　　）

1 .一般来说饮食业属于增值税的征税范围。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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2 .《国家税务总局关于纳税人为其他单位和个人开采矿产资源提供劳务有关货物和劳务税问题的公告》（国家税务总局公告2011年第56号）规定：纳税人提供的矿山爆破、穿孔、表面附着物（包括岩层、土层、沙层等）剥离和清理劳务，以及矿井、巷道构筑劳务，属于营业税应税劳务，应当缴纳营业税。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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4 .《财政部 国家税务总局关于调整个人住房转让营业税政策的通知》（财税[2011]12号）规定：个人将购买不足5年的住房对外销售的，按照其销售收入减去购买房屋的价款后的差额征收营业税。（　　）

Y 对 N 错

题型: 判断题 提问时间: 2021-08-23

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5 .In which one of following circumstance can “fair presentation” in accordance with IFRSbe presumed?

A the financial statements comply with IFRS B IFRS has been appropriately applied with additional disclosures where necessary C IFRS has been applied in so far that it does not conflict with local GAAP D the financial statements provide relevant, reliable, comparable and understandableinformation

题型: 单选题 提问时间: 2021-08-23

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6 .The management of ZiZi intends to liquidate the company in the last quarter of 2013.On what basis should the financial statements for the year ended 30 June 2012 beprepared?

A Going concern with no specific disclosure of material uncertainties B Going concern with specific disclosure of material uncertainties C On a basis other than going concern with disclosure of that fact D On a basis other than going concern with disclosure of that fact and reasons

题型: 单选题 提问时间: 2021-08-23

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