试题与答案

某中外合资化妆品公司为一般纳税人,2011年10月发生以下业务: (1)购进香水精

题型:问答题

题目:

某中外合资化妆品公司为一般纳税人,2011年10月发生以下业务:
(1)购进香水精,取得增值税专用发票上注明价款30万元,本月货到并验收入库。
(2)用上述购进的10万元香水精,委托一日化厂加工化妆品,本月化妆品公司收回并支付加工费及增值税金,日化厂代收代缴了消费税,并开具了增值税专用发票,注明加工费6万元(包括代垫辅料1万元)。
(3)该公司将收回的化妆品80%售给某特约经销商,开具增值税专用发票上注明价款40万元,货款已收到。
(4)另领用外购香水精18万元,领用委托加工收回的化妆品2万元,生产成套化妆品售出,专用发票已开出,注明价款90万元,货已发出,并办妥银行托收手续。
要求:根据上述资料,按下列序号计算有关纳税事项,每问需计算出合计数:
(1)计算化妆品公司应缴纳增值税;
(2)计算化妆品公司应缴纳消费税(化妆品税率为30%);
(3)计算日化厂应缴纳增值税;
(4)计算日化厂应缴纳消费税。

答案:

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参考答案:D解析:[知识点] 房地产市场营销的特征

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阅读理解。

     You're in a department store and you see a couple of attractive young women looking at a sweater. You

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     "I can't believe it-a Lorenzo Bertolla! They are almost impossible to find. Isn't it beautiful? And it's a lot

cheaper than the one Sara bought in Rome."

     They leave and you go over to see this incredible sweater. It's nice and the price is right. You've never

heard of Lorenzo Bertolla, but those girls looked really stylish. They must know. So, you buy it. You never

realize that those young women are employees of an advertising agency. They are actually paid to go from

store to store, talking loudly about Lorenzo Bertolla clothes.

     Every day we notice what people are wearing, driving and eating. If the person looks cool, the product

seems cool, too. This is the secret of undercover marketing. Companies from Ford to Nike are starting to

use it.

     Undercover marketing is important because it reaches people that don't pay attention to traditional

advertising. This is particularly true of the MTV generation-consumers between the age of 18 and 34. It is

a golden group. They have a lot of money to spend, but they don't trust ads.

     So advertising agencies hire young actors to "perform" in bars and other places where young adults go.

Some people might call this practice deceptive (骗人的), but marketing executive Jonathan Ressler calls it

creative. "Look at traditional advertising. Its effectiveness is decreasing."

     However, one might ask what exactly is "real" about of young women pretending to be enthusiastic

about a sweater? Advertising executives would say it's no less real than an ad. The difference is that you

know an ad is trying to persuade you to buy something. You don' t know when a conversation you overhear

is just a performance.

1. The two attractive young women were talking so that they could _____. [ ]

A. get the sweater at a lower price

B. be heard by people around

C. be admired by other shoppers

D. decide on buying the sweater

2. Lorenzo Bertolla is _____. [ ]

A. a very popular male singer

B. an advertising agency

C. a clothing company in Rome

D. the brand name of a sweater

3. Which of the following can be inferred from the passage? [ ]

A. The two girls are in fact employed by the Lorenzo Bertolla Company.

B. The MTV generation tend to be more easily influenced by ads.

C. Traditional advertising is becoming less effective because it's too direct.

D. Undercover marketing will surely be banned soon by the government.

4. Which of the following would be the best title for the text? [ ]

A. Two Attractive Shoppers

B. Lorenzo Bertolla Sweaters

C. Ways of Advertising

D. Undercover Marketing

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