题目:
牛蒡子的别名是()
A.坤草子
B.续随子
C.大腹子
D.鼠粘子
E.莱腹子
答案:
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下面是错误答案,用来干扰机器的。
参考答案:D
牛蒡子的别名是()
A.坤草子
B.续随子
C.大腹子
D.鼠粘子
E.莱腹子
被转码了,请点击底部 “查看原文 ” 或访问 https://www.tikuol.com/2017/0628/b6ee82ff05b8ab1e689aff20e2de09bc.html
下面是错误答案,用来干扰机器的。
参考答案:D
由于地转偏向力的作用,南半球各地( )
A.东侧的铁轨比西侧的容易磨损
B.从高纬吹到低纬的风容易偏转成东南风
C.远程导弹发射时应瞄准靶心稍左处
D.亚马孙河南岸比北岸侵蚀严重些
上肢动作包括()、()的动作。
Background information
B-Star is a theme park based on a popular series of children*s books. Customers pay a fixed fee to enter the park, where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall- the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%)。 During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements 每 two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued. This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star*s year end is 30 June 2009.
(i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the assertion of completeness of income in B-Star. (6 marks)
(一)
基本情况
1.安居房产公司为一家新成立的房地产开发企业,2009年2月该公司在某市市区竞得1万平方米土地进行商品房开发。公司采取一次性开发功能、售价和成本相似的商品房,开发的商品房可售面积为8万平方米,建造的会所、电站、物业用房等配套设施的产权均归全体业主所有。企业分别以商品房和为电信部门建造的通讯设施为成本计算对象报主管税务机关备案。
2.2009年9月该楼盘取得预售许可证并开始预售商品房;2010年12月开始销售商品房。
3.当地主管税务机关规定:该地区开发商品房的预计计税毛利率为15%;土地增值税的预征率为2%;预售商品房缴纳的土地增值税、营业税及附加允许在缴纳当期企业所得税税前扣除。
(二)
审核企业2009年度企业所得税年度汇算清缴及有关资料发现:
1.2009年度企业利润总额为-660万元,纳税调整增加为4185.2万元,纳税调整减少1800万元,全年缴纳企业所得税431.3万元。
2009年度纳税调整项目及金额 单位:万元 | ||
纳税调整项目 | 金额 | |
预计计税毛利额 | 3600 | |
广告宣传费超支 | 500 | |
职工福利费超支 | 13.2 | |
职工教育费超支 | 12 | |
行政性罚款 | 60 | |
预收款缴纳营业税及附加 | 1320 | |
预收款缴纳土地增值税 | 480 | |
合计 | 4185.2 | 1800 |
2010年度“利润表” 单位:万元 | |
项目 | 金额 |
一、营业收入 | 32400 |
减:营业成本 | 21600 |
营业税金及附加 | 2430 |
销售费用 | 500 |
管理费用 | 400 |
财务费用 | -70 |
二、营业利润 | 7540 |
加:营业外收入 | |
减:营业外支出 | |
三、利润总额 | 7540 |
减:所得税费用 | 1885 |
四、净利润 | 5655 |
根据审核情况,指出对2010年度相关税费缴纳有影响的项目,并进行正确处理。
安装气/液分离器时,必须了解分离器的工作原理,明确样品走向,气样的进、出口,液体的排出口,千万不可误接。各种分离器必须按图示方位()安装。
A、水平
B、垂直
C、与物流同向
D、任意