如果纳税人应纳的资源税属于跨省开采，其下属生产单位与核算单位不在同一省，其开采的矿产品在核算地纳税。()
查看答案
银行汇票的实际结算金额低于出票金额的，票据无效。()
A. 正确
B. 错误
听力原文：Each month the cardholder receives a statement from the bank, which lists the details of all the transactions in the month, together with the total amount outstanding.
(4)
A. Each month the cardholder receives a statement and the amount of all the transactions.
B. Each month the bank gives the cardholder a statement showing the total amount outstanding.
C. Each month the bank gives the cardholder a statement showing the compound interest.
D. Each month the bank gives the cardholder a statement showing any minimum amount that needs to be paid.
听力原文：Under the general rules, once the documents are passed to the remitting bank by the drawer, the bank has an absolute right over the goods through the title documents.
(10)
A. Once the title documents are entrusted, the goods are at the disposal of the collecting bank.
B. The title documents enable the remitting bank to dispose the goods according to the instruction given in the collection order.
C. The title documents are usually issued by the drawee.
D. In spite of the possession of the title documents, the bank can not deal with the goods without the allowance of the drawer.
【S20】
A. utterance
B. admittance
C. compliance
D. importance
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