All of the following statements are tree except ______.
A. there are several ways in which a bank may take security for an advance, they include charge, lien, mortgage and pledge
B. there are several ways in which a hank may take security tbr an advance, they include hypothecation, lien, mortgage and pledge
C. there are several ways in which a bank may take security for an advance, they include charge, lien, mortgage and pawn
D. There are several ways in which a bank may take security for an advance, they include charge, lien,mortgage and credit
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生产经营规模小又确无建账能力的纳税人，聘请经批准从事会计代理记账业务的专业机构或经税务机关认可的财会人员有实际困难的，经( )批准，可以按照税务机关的规定，建立收支凭证粘贴簿，进货销货登记簿或税控装置。
A. 县级以上税务机关
B. 设区的市级以上税务机关
C. 省级税务机关
D. 县级税务机关
个体工商户和从事生产、经营的事业单位自领取营业执照后，应向税务机关办理( )。
A. 开业税务登记
B. 变更税务登记
C. 复业税务登记
D. 纳税人税种登记
每本账簿启用时，不应在账簿扉页上详细载明的是( )。
A. 单位名称、编号
B. 启用日期、页数
C. 会计主管人员姓名
D. 所属年度
下列说法错误的是( )。
A. 会计人员对不真实、不合法的原始凭证不予接受
B. 对记载不准确、不完整的原始凭证予以退回
C. 原始凭证记载的各项内容均不得涂改
D. 原始凭证金额有误的，应在原始凭证上更正，并加盖公章
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