下列不属于出口货物应具备条件的是( )。
A. 必须是属于增值税、消费税征税范围货物
B. 必须是属于增值税、营业税征税范围货物
C. 必须报关离境
D. 在财务上作出口销售
In dual currency system, all ledgers are maintained ______.
A. in foreign currency, with foreign currency transactions being recorded in local currency equivalents
B. in natural currency, with foreign currency transactions being recorded in local currency equivalents
C. in local currency, with foreign currency transactions being recorded in local currency equivalents
D. in base currency, with foreign currency transactions being recorded in local currency equivalents
税务登记的变更内容与工商登记内容无关的，也应当自有关机关批准或宣布变更之日起( )内，持有关证件向主管税务机关申报办理变更税务登记。
A. 10日
B. 15日
C. 30日
D. 40日
Under normal circumstances, the auditor's first step would be to alert the client's management to the existence of ______.
A. mistake
B. fraudulent
C. fraud
D. misstatement
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