试题与答案

王某下岗后自谋职业(持《再就业优惠证》),开办一家影楼,主要从事照相业务, 200

题型:单项选择题

题目:

王某下岗后自谋职业(持《再就业优惠证》),开办一家影楼,主要从事照相业务, 2006年取得如下收入:
(1)照相取得营业收入140000元,其中包括随同照相一并销售的相册、镜框的收入 25000元。
(2)将一处住房出租给个人居住,承租期间发生维修费600元,由承租人代垫,从租金中抵减,王某实际收取租金7200元。
(3)出租影楼内的柜台取得租金收入8400元,其中包括水费、电费、卫生费等400元。
(4)10月,将2002年购买的一处住房出售,取得销售收入150000元;该住房买价 110000元,购买时发生相关费用12200元。
(5)受托代销某品牌胶卷,取得销售收入25000元,合同规定,按销售收入的10%收取手续费。
根据上述资料,回答下列问题:

王某2006年照相业务应纳营业税( )元。

A.5750

B.6080

C.7000

D.7330

答案:

参考答案:C

试题推荐
题型:单项选择题

6个月女孩,突然出现极度烦躁不安,呼吸困难加重。查体:心率191次/分,呼吸69次/分,精神不振。唇周明显发绀,面色苍白,心音低钝,双肺叩诊正常,可闻及较密集的细湿啰音,肝肋下3.5cm中度硬,本病例诊断最大的可能是

A.支气管肺炎合并心肌炎

B.支气管肺炎合并中毒性脑病

C.支气管肺炎合并心力衰竭

D.支气管肺炎合并中毒性肠麻痹

E.支气管肺炎合并DIC

查看答案
题型:问答题

Buyer and Seller entered into a sales contract which stipulated that Seller should, on or before 10 January 2009, sell a shipment of personal computers (PCs) at a price of 300,000 yuan to Buyer, who should arrange transportation and pay the full price upon taking delivery. For the purpose of launching a market promotion plan at the end of 2008, Buyer asked Seller to provide the goods 20 days before the due date. Seller disagreed with the request since its capacity to process the PC was unable to meet the needs of Buyer. Under such a circumstance, Buyer made efforts to find PCs from other sources, and then transferred the original sales contract to a third party – Company X – with discount. Buyer did not inform Seller of this. On 8 January 2009 Company X despatched a truck to Seller to pick up the PCs under the sales contract. However, Seller refused to provide the PCs on the grounds that there was no contract between Company X and Seller. Required: Answer the following questions in accordance with the relevant provisions of the Contract Law of China, and give your reasons for your answer:

(b) State whether the transfer of the sales contract by Buyer to Company X was valid. (5 marks)

查看答案
题型:单项选择题

下列语句中,没有语病的一项是( )。

A.中午还是阳光灿烂,但到下午5时左右,老天突然变脸,市区狂风大作,天昏地暗。据气象部门监测,这次特强沙尘暴瞬间风力达11级,地表能见度0米。
B.记者来到卧龙镇人民政府南侧的中国卧龙大熊猫博物馆前,只见这座被称为“中国唯一大熊猫博物馆”坐落在风景秀美的山下,周围流水淙淙,绿树成荫。
C.世博园开园以来,无论是风和日丽还是刮风下雨,参观的人流络绎不绝。截至5月9日17时30分,累计检票入园已达19.59万人次。
D.昨天上午,一位老人突然晕倒在购物中心,后经迅速赶到的120急救中心医护人员以及商场保安、在场群众的救护下,老人得到及时抢救,最终脱离了危险。

查看答案
微信公众账号搜索答案