委托方收回委托加工未税烟丝直接出售的,其正确的消费税税务处理为( )。A.不缴税...

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【单选题】

委托方收回委托加工未税烟丝直接出售的,其正确的消费税税务处理为( )。

不缴税消费税

按烟丝的对外销售价格补缴消费税

按受托方同期同类烟丝的销售价格补缴消费税

按委托加工烟丝的(材料成本+加工费)÷(1-消费税税率)补缴消费税

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参考答案：

举一反三

【单选题】The empty statement is represented by placing __________ where a statement would normally be.

empty

;

null

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【判断题】胸导管和右淋巴导管基本对称,两者分别注入到左、右静脉角。

正确

错误

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【简答题】分别编写两个程序:输入4个字符型变量的值,再原样输出。要求1.使用scanf和printf实现输入与输出。 2.使用getchar和putchar实现输入与输出。注意:仿照例3.9(P78)

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【单选题】You need to modify the STUDENTS table to add a primary key on the STUDENT_ID column. The table is currently empty.Which statement accomplishes this task?（）

ALTER TABLE students ADD PRIMARY KEY _ id;

ALTER TABLE students ADD CONSTRAINT PRIMARY KEY (student_id);

ALTER TABLE students ADD CONSTRAINT stud_id_pk PRIMARY KEY student_id;

ALTER TABLE students ADD CONSTRAINT stud_id_pk PRIMARY KEY (student_id);

ALTER TABLE students MODIFY CONSTRAINT stud_id_pk PRIMARY KEY (student_id);

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【单选题】使用 scanf( ) 和 printf( ) 函数时,必须在程序开头加上预处理命令 ( )。

#include

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【单选题】Given that the current directory is empty, and that the user has read and write permissions, and the following: Which statement is true?（）

Compilation fails.

The file system has a new empty directory named dir.

The file system has a new empty directory named newDir.

The file system has a directory named dir, containing a file f1.txt.

The file system has a directory named newDir, containing a file f1.txt.

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【判断题】The null statement is an empty statement consisting only of a semicolon.

正确

错误

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【单选题】Given that the current directory is empty, and that the user has read and write privileges to the current, and the following: Which statement is true?（）

Compilation fails.

Nothing is added to the file system.

Only a new file is created on the file system.

Only a new directory is created on the file system.

Both a new file and a new directory are created on the file system.

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【简答题】The report looks ________ (impression), but it’s really nothing but empty statement.

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【简答题】The report looks ________ (impression), but it’s really nothing but empty statement.A. impressive

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empty

;