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（ ）。
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1 .According to the FASB conceptual framework, which of the following is an essential characteristic of an asset?
A An asset is tangible. B An asset provides future benefits. C The claims to an asset's benefits are legally enforceable. D An asset is obtained at a cost.
2 .根据现行税法规定，下列消费品既征收增值税又征收消费税的是（ ）。
A 外贸公司进口的啤酒 B 日化厂将自产的香水精移送用于生产护肤品 C 汽车厂销售自产电动汽车 D 珠宝批发公司批发外购的金银镶嵌首饰
3 .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.
4 .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
5 .Which of the following inventory accounting methods is not permitted under IFRS?
A Specific identification. B LIFO. C Moving average. D FIFO.
7 .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).
8 .下列单位属于消费税纳税义务人的有（ ）。
A 使用一次性木筷的餐饮行业 B 受托加工化妆品的日化厂 C 委托加工玉石的珠宝公司 D 自产小汽车自用的汽车厂
9 .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.
10 .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
