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（ ）。
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1 .According to the FASB conceptual framework, the objectives of financial reporting for business enterprises are based on:
A Generally accepted accounting principles. B Reporting on management's stewardship. C The needs of the users of the information. D The need for conservatism.
2 .2014年8月某首饰厂从某商贸企业购进一批珠宝玉石，增值税专用发票注明价款50万元，增值税税款8.5万元，打磨后再将其销售给首饰商城，收到不含税价款90万元。已知珠宝玉石消费税税率为10%，该首饰厂以上业务应缴纳消费税（ ）。
A 4万元 B 5万元 C 9万元 D 14万元
3 .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.
4 .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
5 .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.
7 .Which of the following inventory accounting methods is not permitted under IFRS?
A Specific identification. B LIFO. C Moving average. D FIFO.
8 .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
9 .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).
10 .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
