试题与答案

某VCD生产厂商甲公司为增值税一般纳税人。本月共发生下列经济业务: (1)在本市各

题型:问答题

题目:

某VCD生产厂商甲公司为增值税一般纳税人。本月共发生下列经济业务:
(1)在本市各家电商场销售6 000台VCD,每台不含税销售价1 000元。由于有长期业务往来,厂家给予了2%的商业折扣,并另开了红字发票入账;
(2)销售给外地其他商场2 000台VCD,每台不含税销售价格为1 000元,并另外收取了运杂费15万元。运输单位开具给甲公司的运费发票上注明的运费为14万元,装卸及保险费1万元;
(3)为扩大销售,甲公司决定,消费者可以以任何品牌的VCD来以旧换新。旧VCD的收购价为80元/台,新VCD的销售价为1 000元/台(消费者只需要支付920元即可)。本月共销售1 000台;
(4)为奖励中国女足为国争光,该厂商决定给每体队员赠送一台VCD,共赠30台;
(5)购进生产用原材料,专用发票上注明的货款金额为300万元,有关单据已经经过认证;
(6)从国外进口一台VCD检测设备,完税凭证已注明的增值税额为20万元;
(7)本月举行联欢会,奖励给本公司职工50台VCD。
该单位的会计人员计算当月的应纳增值税额是:
当月销项税额=[6 000×1 000×(1-2%)+2 000×1 000+(100-80)×1 000]×17%
=1 343 000(万元)
当月进项税额=3 000 000×17%+200 000×17%+150000×7%=554 500(万元)
当月的应纳税额=1 343 000-554 500=788 500(万元)
根据以上资料,用《增值值税条例》的有关规定,分析该厂商应纳增值税额的计算是否正确,若不正确,请指出错在何处正确的应纳增值税额为多少

答案:

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参考答案:C

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A、①②③

B、②③④

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D、①②③④

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题型:填空题

[A] Look and listen and think about what the other person says, how they say it and what they do. Be aware of yourself as well If you recognize a pause in the wrong place or a phrasing that implies weakness then immediately look for a way to counter the impression produced. The game is not lost until the encounter is over. Many of these signals do not require a deep study of psychology. They require awareness, some common sense to recognize meaning and a readiness to do something about the signals that are sent and received.

[B] Recognition of body language also helps to understand our own feelings. If we feel irritated by someone, could it be because they are leaning back in their chair, with head slightly tilted back (looking down their noses at us), perhaps with hands together making a shape like a church steeple, or with hands behind their head We may both be standing up and the other person is holding their jacket lapels, waggling their thumbs at us. These are all gestures of superiority and might explain our annoyance. Understanding this, we may be able to handle it better.

[C] If we can interpret this involuntary commentary then our negotiating position will be per. We could recognize a lie, whether our arguments were being accepted or whether the other party was unreceptive and adjust our behaviour accordingly.

[D] Many studies claim to show that over 50 percent of the messages we convey are through gesture, expression and posture. This is in addition to the messages conveyed through tone of voice. Whether it be banging the table with our fists, directing an angry stare or looking puzzled, it is hard to deny the importance of this side of communication. The astute dealer is always alive to body language but don’t concentrate so much on it that you don’t pay attention to what is actually said.

[E] Signals don’t appear singly but in clusters of several that reinforce each other. Don’t rely upon just one gesture that may be misinterpreted but take the wider evidence available. We frequently say things we don’t mean and mean things we don’t say. How easy it is to imply things we don’t mean! Interpretation of the "sub-text" of communication is inaccurate. Don’t rely upon what you think is going on under the surface without checking you interpretation.

[F] Some expressions and gestures are particular to specific cultures, while others are common to the entire human race, such as smiling or the bared teeth of anger. A smile can be faked, it can mask anger and aggression. However, the way we stand and what we do with our hands is harder to control. There is another layer of body signals, of greater subtlety, such as the narrowing of eyes, the shape of the smile and even the contraction of the pupils of the eye, which may also betray the real feelings of the smiling negotiator. Most of those gestures are universal.

[G] Typically, someone who is lying will avoid your eye and may look downwards. They may touch their faces around the mouth and have the palms of their hands hidden from you. The other party may adopt a tone of voice of great sincerity and look you steadily in the eye in order to reinforce the deception of their words. If you look away from that gaze you may see signals they are unable to control, which give the game away.

[H] We all recognize a lot unconsciously, which is how we get a feeling that someone is lying or that they are bored. In lying, people’s expressions, postures and gestures convey contrary messages to their words and we intuitively recognize the disparity. To negotiate more effectively, be sensitive to these signals, whether by paying more attention to your feelings or by consciously observing and thinking about the gestures and expressions we see.

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