题目内容

根据《营业税改征增值税试点过渡政策的规定》，增值税起征点仅适用于个体工商户、其他个人以及企业小规模纳税人。()

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纳税人兼有不同税目的应税劳务，应当分别核算不同税目的营业额;未分别核算营业额的从高适用税率。()

The Owners _______ to have secured and carry on board the necessary certificates to comply

A. Ensure
B. Assure
C. Warrant
D. Insure

The Owners guarantee that the Vessel to be at all times _______ valid and up-to-date certificates to comply with such regulations in every respect．

A. in stead of
B. in lieu of
C. in possession of
D. in place of

The Charterers to have the right to __________ of all winches，derricks including heavy lift gear and/or cranes to their full capacity．

A. Freely use
B. Use freely
C. Free use
D. Use free