试题与答案

甲企业为增值税一般纳税人,适用的增值税率为17%,销售产品每件220元,成本为160

题型:单项选择题

题目:

甲企业为增值税一般纳税人,适用的增值税率为17%,销售产品每件220元,成本为160元,若客户购买100件(含100件)以上,每件可得到20元的商业折扣。乙公司2012年12月10日购买该企业产品100件,按规定现金折扣条件为2/10,1/20,n/30(假定计算现金折扣时不考虑增值税)。甲企业于12月19日收到该款项,如果所售产品存在质量问题,乙公司在2013年4月30日之前有权退回该商品,甲企业根据过去的经验,估计该批产品的退货率为10%,发出商品时纳税义务已经发生,销售退回实际发生时增值税税额允许冲减,则甲企业12月份销售该批产品计入当期损益的金额为()元。

A.4400 

B.3200 

C.0 

D.4800

答案:

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From bankers to factory staff, employees in the west face the bleak prospect of losing their jobs as a global recession starts to bite. For colleagues in the East the pain is more likely to come through a pay cut.

Human resource experts say cultural differences explain why Asian firms try harder to keep jobs in difficult times, which will stop unemployment and may help keep Asian economies afloat at a time of slowing exports.

The East Asian attitude may also make it easier for firms to recover quickly from the economic downturn since they will not need to rehire or train new staff, leaving some experts predicting Western shift to Eastern flexibility.

“In the Confucian attitude, the right thing to do is to share the burden. There is the sense of collective responsibility whereas in the west, it’s more about the individual survival,” said Michael Benotlel, associate professor of organizational behavior at Singapore Management University.

Steven Pang, Asian Regional director for Aquent, a headhunting firm, said in many East Asian companies there was an responsibility “ to take care of the members of the family and go through the pain together” even if that meant causing losses.

Us firms from General Motors to Goldman Sachs plan to lay off workers by the thousands. But at the Asian units of Western multinationals, jobs cuts will probably be less severe.

Japan’s jobless rate was 4 percent in September, up from 3.8 percent in January, while Hong Kong’s was flat at 3.4 percent. But US unemployment is expected to have jumped to 6.3 percent last month from below 5 percent in January.

Experts say that while there are noticeable differences in labor practices in East

and West, the gap will narrow as more firms become more multinational and competition forces firms to adopt the best practices of rivals from abroad.

小题1:According to the passage, what does “to share the burden” mean?

( less than 6 words)

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小题2: Why would firms in the west lay off workers when facing a bleak prospect?

( no more than 5 words)

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小题3:Why is it easier for the East Asian firms to recover quickly from the economic downturn? (no more than 12 words)

____________________________________________________________________

小题4:What’s the passage talking about? (no more than 15 words)

____________________________________________________________________

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