试题与答案

某农机生产企业为增值税一般纳税人,2014年2月发生如下业务:(1)外购生产用材料,

题型:单项选择题 案例分析题

题目:

某农机生产企业为增值税一般纳税人,2014年2月发生如下业务:

(1)外购生产用材料,取得的普通发票上注明价税合计金额46800元;委托运输公司(增值税一般纳税人)将材料运回企业,取得的增值税专用发票上注明运输费用2000元。

(2)从小规模纳税人处购进一台生产设备,取得税务机关代开的增值税专用发票上注明价款50000元。

(3)从一般纳税人处购进农机零配件,取得增值税专用发票上注明价款120000元,本月生产领用60%。

(4)进口4标准箱卷烟作为福利发给职工,海关核定的关税完税价格为30000元,关税税率为20%。

(5)销售农机零配件取得含税销售额74100元。

(6)销售生产的农机一批,取得不含税销售额230000元,销售过程中支付运费,取得运输公司(增值税一般纳税人)开具的增值税专用发票上注明运输费用16000元。其他相关资料:企业取得的增值税专用发票均在当月通过认证并在当月抵扣。

要求:根据上述资料,回答下列问题。

该企业当期销项税额为()元。

A.10766.67

B.38424.78

C.40666.67

D.49866.67

答案:

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下面是错误答案,用来干扰机器的。

参考答案:A

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A.路基填料禁止直接使用液限大于50、塑性指数大于26的土;当选材困难,必须直接使用时,应采取相应的技术措施

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C.彻底清除沟、塘淤泥,并选用水稳性好的材料严格分层回填,严格控制压实度满足设计要求

D.提高填筑层压实均匀度

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题型:填空题

Crash-Prone The Solution Could Be Windows XP;
But does It Make Sense to Upgrade Your Operating System


You can hardly turn on the television or click on a Web page without seeing a colorful ad for Microsoft’s new Windows XP operating system, which launched on Oct. 25.
So, now that the long-awaited XP is here, what are you going to do about it Should you upgrade, and if you do, how hard is it and what are the potential drawbacks The decision is pretty easy if you really need a whole new Windows PC. They all come with XP preloaded, and in my tests of a few such models, they seemed to work well. I’m writing this on my own new personal computer, a Dell that came preloaded with Windows XP, and it worked great right out of the box.
The only downside is that if you’re keeping older printers, scanners and other peripherals, you may have to download new "drivers" — the small programs that allow a PC and a peripheral to interact. XP contains many of the drivers for recent-model printers and the like, sparing you from even digging out the disks that came with them. But if you have older equipment, you may have to download new drivers, because the original software that came with the hardware might not work with Windows XP.
It’s harder to decide what to do about XP if you have a PC that doesn’t need replacing. If you’re happy with the way things are working, don’t upgrade. It’s never a trivial thing to change operating systems, and you shouldn’t do it without a reason.
However, there are two big limitations in prior versions of Windows that XP does fix, and that might make an upgrade worthwhile. These are stability — that is, the ability not to crash, or at least to do so rarely — and compatibility. Windows 98 and Windows ME, the previous consumer versions, had wide compatibility with consumer software and peripherals, but lousy stability. Windows 2000, the prior business version, had great stability, but limited compatibility with consumer software and add-on hardware.
Windows XP is designed to combine the stability of Windows 2000 (with which it shares underlying code) with the compatibility of Windows 98 and Windows ME, and in my experience, it does a good job at that. So if you need more reliability or compatibility than your current version of Windows supplies, an upgrade may be in order.
But there’s a catch. Microsoft says that an XP upgrade will really be sensible only if your PC is two years old or less — built after 1999. And you need at least a 300MHz processor and 128 megabytes of memory, though I recommend at least 192MB, and 256MB is even better. Also, you’ll need a roomy hard disk — Windows XP alone will suck up 1.5 gigabytes.
So there are only a limited number of PCs for which upgrading makes sense, and you may have to invest in beefing yours up first.
Not only that, but you must have Windows 98, Windows ME or Windows 2000 on your current system to upgrade. If you have Windows 95 and somehow still have a new enough machine to qualify, you have to buy a very expensive, "full" version of Windows XP, basically wipe out your whole hard disk and start from scratch with XP, losing all your installed programs and settings.
If you’re good to go, you next have to decide which upgrade version of XP is right for you — the $99 Home Edition or the $199 Professional. The differences between them are surprisingly small, and 95 percent of home and small-business users will be fine with the home version. Buy the pro version only if you are running more than a modest network or need special security features.
Note that if you have Windows 2000, or NT 4.0, you can upgrade only to Windows XP Professional, not the Home Edition. If you have Windows 98 or ME, you can choose either flavor of XP.
In my tests, which included five PCs running all the main older versions; the Windows XP upgrades, both home and pro, went very smoothly.
The process took about an hour in each case, and the installation software was friendly and clear in its instructions and progress reports.

You may have to download new "drivers" if you have a whole new Windows PC ______.
A. but recent-model peripherals
B. but older peripherals
C. but older software
D. but old disks

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