Macmillan YLE Flyers Skills Pupil’s Book with CD-1片









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Macmillan's Young Learners English Skills series gives practice of the skills, vocabulary and grammar used in the Cambridge English Young Learners English (YLE) tests.

This three-part book provides student-centred and effective practice of all the language and language skills needed to do well in the Cambridge English YLE tests at Starters/Movers/Flyers level.

?To increase children's skills base Part 1 contains a variety of fun, motivating and practical recycling activities that any teacher can use to review and consolidate Starters/Movers/Flyers vocabulary and language structures.

?Within Part 2 there are incrementally progressive activities designed to develop and prepare pupils step-by-step for the Starters/Movers/Flyers Test.

?Part 3 combines themes, vocabulary and grammar in exam-style activities to ensure that children are fully equipped with the skills needed to take the YLE tests.

For teachers

An accompanying Teacher's Book includes full teaching guidance, audio script and keys, Cambridge English YLE structures and vocabulary lists as well as photocopiable resources.

A webcode gives access to a Teachers' Website with tailor-made exam-style activities for extra practice, and a full colour Starters/Movers/Flyers Practice Test for the Listening, Reading & Writing and Speaking papers.



  • 出版社:東華

    新功能介紹

  • 出版日期:2014/05/20
  • 語言:英文


商品網址: 博客來網路書局Macmillan YLE Flyers Skills Pupil’s Book with CD-1片



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▲發票示意圖。(圖/記者吳欣晏攝)



記者賴亭羽/台北報導

財政部高雄國稅局表示,近來於查核信用卡交易資料時發現,有部分營業人接受消費者以信用卡結帳,未依規定於統一發票備註欄載明信用卡號末4碼,因而遭受處罰。

高雄國稅局指出,營業人銷售貨物或勞務與持用簽帳卡之買受人者,除開立二聯式收銀機統一發票者外,應於開立統一發票時,於發票備註欄載明簽帳卡號末4碼,如營業人開立統一發票時,未依照規定辦理,除通知限期改正或補辦外,須按統一發票所載銷售額,處1%罰鍰,其金額不得少於1,500元,最高則不得超過15,000元。

高雄國稅局舉例:甲公司於106年1月銷售貨物接受消費者以信用卡刷卡方式付款,未依規定於開立手寫式二聯式統一發票備註欄載明信用卡號末4碼,累計該月接受消費者刷卡金額計168萬(銷售額160萬、稅額80,000萬),依營業稅法第48條規定,須按銷售額1%處16,000元罰鍰,惟該項罰鍰最高不得超過15,000元,故僅能處罰15,000元。

另外,如消費刷卡金額為10,500元(其中銷售額10,000元、稅額500元),其按銷售額1%應處罰鍰原為100元,但依規定罰鍰不得少於1,500元,故仍須處罰鍰1,500元。






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