第10题: [单项选择]汽车制造厂生产的同型号小汽车售价不同，用其抵偿债务时，应按以下办法处理 ( )。 A. 征消费税、不征增值税 B. 按最高售价计征消费税、增值税 C. 分别按平均售价、最高售价计征消费税、增值税 D. 分别按最高售价、平均售价计征消费税、增值税 参考答案:D 答案解析:[解析] 纳税人以自产应税消费品抵偿债务的，应当按照同类产品最高销售价格计算消费税，按照平均价格计算增值税。
第24题: [单项选择]What’s the purpose of the talk A. To interest students in a career in counseling. B. To recruit counselors to work in the placement office. C. To inform students of a university program. D. To convince local merchants to hire college students. 参考答案:C 答案解析:[听力原文]17-20
As a result of rising university costs, many students are finding it necessary to ta
