税收法律关系的内容是指税收法律关系主体双方的权利和义务所共同指向的对象。（ ）
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1 .税务机关对单价5000元以下的其他生活用品，不采取税收保全措施。（ ）
Y 对 N 错
2 .经核准延期办理纳税申报、报送事项的，结算税额的时候，预缴税额大于应纳税额的，税务机关退还多缴的税款，但是不支付利息；预缴税额小于应纳税额的，税务机关补征少缴的税款，需要加收滞纳金。（ ）
Y 对 N 错
3 .Which body has sole responsibility and authority to issue an International FinancialReporting Standard?
A the International Financial Reporting Standards Foundation B the International Financial Reporting Standards Interpretations Committee C the International Accounting Standards Board D the IFRS Advisory Council
4 .查验征收方式适用于纳税人财务制度不健全，生产经营不同定，零星分散、流动性大的税源。（ ）
Y 对 N 错
5 .Which body provides guidance on financial reporting issues that are no specificallyaddress in IFRS?
A the International Financial Reporting Standards Foundation B the International Financial Reporting Standards Interpretations Committee C the International Accounting Standards Board D the IFRS Advisory Council
7 .纳税人暂停生产经营活动时应办理注销登记，待复业时再办理开业登记。（ ）
Y 对 N 错
8 .What is the objective of the International Accounting Standards Board?
A To harmonise International Financial Reporting Standards with national accountingstandards B To create accounting standards which meet the needs of emerging economies C To develop, in the public interest, a single set of high quality, understandable globalaccounting standards D To provide a forum ...
9 .根据税收征收管理法的规定，开立一般存款账户应当出示税务登记证。（ ）
Y 对 N 错
10 .Which one of the following is the responsibility of an audit committee?
A To monitor the integrity of the financial statements B To present a balanced and understandable assessment of the company’s position C To maintain a sound system of internal control (including risk management) D To ensure that adequate accounting records are kept for the preparation of financial...
