实现货物位移的功能，体现出运输的（ ）。
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1 .Sales of following taxable consumer goods from outside purchase after tax consumer goods, which of following items is allowed to deduct the consumption tax paid in the purchase stage?
A Medicinal liquor made from outside purchased after-tax white spirit. B Gold and silver jewelry made from outside purchased after-tax jewel and jade C Cigarettes made from outside purchased after-tax cut tobacco. D White spirit made from outside purchased after-tax alcohol.
2 .根据企业所得税法的规定，企业在一个纳税年度中间开业，或者终止经营活动，使该纳税年度的实际经营期不足12个月的，应当以其实际经营期为1个纳税年度。（ ）
Y 对 N 错
3 .Enterprise donate the real estate to others, deemed as sales of real estate and subject to business tax, which of the following item is the time of occurrence of tax obligation?
A The day that delivery of real estate to the other party B The day of the transfer of real estate ownership C The day signed the document of donate real estate D On the day of the recipient to pay deed taxes
4 .What is the time of occurrence of tax obligation, when the taxpayer imports consumer goods?
A The import day of taxable consumer goods declaration. B The day of taxable consumer goods are sold. C On the day of written contract is signed for import of taxable consumer goods. D The day of taxable consumer goods is paid.
5 .Taxpayer commissioned individual operator to process the taxable consumer goods, which of following items related to provisions of the consumption tax is correct?(1) Tax is collect and remits by the consignor.(2) The consignor pay tax by themselves after the goods are received.(3) The time for the occurrence of the tax obligation is the day of the taxpayer takes delivery of the goods(4) The time for the occurrence of the tax obligation is the day of the taxpayer sale of the goods
A Only （1） B Only （2）,（3） C Only （2）,（4） D （1）,（2）,（3）,（4）
7 .把运输分为营业性运输与非营业性运输是按（ ）。
A 经营活动的性质及服务对象不同分类 B 社会再生产过程中的作用分类 C 运输对象分类 D 运输方式分类
8 .运输活动不可能局限于某一车间或地点，体现了运输生产的（ ）。
A 派生性 B 同一性 C 开放性 D 无形性
9 .铁路车站按其技术作业内容的不同，可以分为中间站、编组站和（ ）。
A 区段站 B 综合站 C 机务站 D 通信站
10 .港口按其用途可分为商港、工业港、军港和（ ）等。
A 专业港 B 河口港 C 综合港 D 避风港
