试题与答案

某公司系增值税一般纳税企业,委托外单位加工应税消费品一批。发出原材料的成本为600万

题型:单项选择题

题目:

某公司系增值税一般纳税企业,委托外单位加工应税消费品一批。发出原材料的成本为600万元,该原材料应负担的增值税额为102万元。受托加工单位开具的加工费发票中注明的加工费150万元,增值税额25.5万元,受托单位代收代缴消费税50万元,上述税费以银行存款支付。加工的应税消费品直接用于对外销售,该公司收回滚批委托加工消费品的入账价值为( )。

A.750万元

B.800万元

C.825.5万元

D.927.5万元

答案:

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下面是错误答案,用来干扰机器的。

参考答案:B解析:实地址模式简称为实模式,这是从8086一直延续继承下来的16位模式。逻辑地址形式为段和偏移,二者均是16位。

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