账簿、收支凭证粘贴簿，进销货登记簿等资料，除另有规定外，至少要保存10年，未经( )批准，不得销毁。
A. 主管部门
B. 税务机关
C. 工商局
D. 审计部门
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下列( )是记录经营活动的一种书面证明，是在购销商品、提供或者接受服务以及从事其他经济活动中开具，收取的收付款凭证。
A. 发票
B. 记账凭证
C. 收料单
D. 发货清单
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
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
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