单项选择题

通过征税获得的收入要能满足一定时期财政支出的需要，体现的税收原则是()。

A.弹性原则
B.充裕原则
C.便利原则
D.节约原则

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听力原文：M: Hi, Susan, where were you at lunch time? I was saving a seat for you in a cafeteriA.W: Oh, sorry m miss you. But my search for knowledge was greater than my pains of hunger.M: I never had that problem, so where were you?W: My political science class ran over timE.M: That's been happening quite a bit lately, hasn't it?W: I guess so. Actually, what happens is that a bunch hung around for awhile after class to talk with our professor and asking questions.M: Oh, really! Who is this twentieth century Socrates on earth?W: Professor Hawl, have you heard of him?M: Mm, he does have a good reputation in the political science department.W: And well deserved onE.The same student who falls asleep in discussion group in seminars fights front row seat in his lectures.M: Oh, no. I hope this is in catching.W: You can jokE.But it's great to have a professor who is not only interesting, but prepared to give up time for students.M: I know, they are real breeD.Maybe I should sit in on his class sometimE.Do you think he'll care?W: Not at all. Lots of students bring their friends. He said he feel flattereD.M: I'll make a good student of you yet.(20)A.Giving a lecturE.B.Discussing political sciencE.C.Working on a science problem.D.Reading twentieth-century literaturE.

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新海公司2010年的销售净利率为10％，总资产周转率为1．5次；2011年的销售净利率为15％，总资产周转率为1．25次，按题所给顺序依次替换，则总资产周转率对总资产净利率的影响为( )。A.-3．75％B.-2．5％C.-1．5％D.-1％

A.5次；2011年的销售净利率为15％，总资产周转率为1．25次，按题所给顺序依次替换，则总资产周转率对总资产净利率的影响为(
B.-3．75％
B.-2．5％
C.-1．5％
D.-1％

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