乙公司为增值税一般纳税人,以基本税率核计增值税,本月初增值税进项税额的余额为1000

题型:问答题

问题:

乙公司为增值税一般纳税人,以基本税率核计增值税,本月初增值税进项税额的余额为10000元。本月份发生以下经济业务: (1)外购机器设备一套,从供货方取得的增值税专用发票上注明的增值税税额为8500元,货款已付并交付安装使用。 (2)外购专用原材料一批,货款已付并验收入库。从供货方取得的增值税专用发票上注明的增值税税额为51000元。另支付运费10000元,运输公司已开具普通运输发票。 (3)将公司闲置的一套设备出租,取得租金收入10000元。 (4)销售本公司产品一批,含增值税的销售收入为795600元,并向购货方收取相关价外费用3978元。 (5)让售多余的原材料一批,含税销售收入计30000元。其他相关资料:运输费用的进项税额扣除率为7%,营业税税率为5%。该公司会计人员计算出本月份应缴纳的增值税税额为39100元,营业税税额为2000元。 要求:根据我国税收法律制度的规定,分析该公司会计人员计算出的本月份应缴纳的增值税税额和营业税税额是否正确简要说明理由。若不正确,请你计算出正确的金额(以元为单位,保留整数)。

考点:会计资格考试会计从业资格(财经法规与职业道德)江苏省财经法规与会计职业道德
题型:问答题

People can get emotional about immigration. Bill O’Reilly, a talk-show host, devoted a recent segment to the story of an illegal alien who got drunk and accidentally killed two attractive white girls with his car. If only he had been deported for previous misdemeanours, Mr. O’Reilly raged, those girls would still be alive. Another talk-show host, Geraldo Rivera, during an on-air shout-joust(争吵) with Mr. O’ Reilly, denounced his demagogic choice of story-angle as" a sin".

President George Bush tried again this week to bring a more rational tone to the debate. He urged the new Democratic Congress to revive the immigration reforms that the old Republican Congress killed last year. His proposal was broadly the same as before. He said he wanted to make it harder to enter America illegally, but easier to do so legally, and to offer a path to citizenship for the estimated 12m illegals who have already snuck in.

The first part faces few political hurdles and is already well under way. Mr. Bush expects to have doubled the number of Border Patrol agents by the end of next year. The new recruits are being trained. And to defend against the invading legions of would-be gardeners and hotel cleaners, the frontier is also equipped with high-tech military gizmos(小发明), such as unmanned spy planes with infra-red(红外) cameras. This may be having some effect. Mr. Bush boasted that the number of people caught sneaking over the border had fallen by nearly 30% this year.

And the controversial part of Mr. Bush’s immigration package--allowing more immigrants in and offering those already in America a chance to become legal -- is still just a plan. House Republicans squashed it last year. Mr. Bush senses a second chance with the new Democratic Congress, but Democrats, like Republicans, are split on the issue. Some, notably Ted Kennedy, think America should embrace hard- working migrants. Others fret that hard-working migrants will undercut the wages of the native-born.

Mr. Bush would like to see the pro-immigrant wings of both parties work together to give him a bill he can sign. The Senate is expected to squeeze in a debate next month. The administration is trying to entice law-and-order Republicans on board; a recent leaked memo talked of substantial fines for illegals before they can become legal and" much bigger" fines for employers who hire them before they do.

The biggest hurdle, however, may be the Democrats’ reluctance to co-operate with Mr. Bush. Some figure that, rather than letting their hated adversary share the credit for fixing the immigration system, they should stall until a Democrat is in the White House and then take it all. So there is a selfish as well as a moral argument for making a deal.

According to the text, Mr. Bush’s plan was opposed by ()

A. Bill O’Reilly

B. Geraldo Rivera

C. Ted Kennedy

D. the pro-immigrant wings

题型:问答题

出口仪器的报检时必须提供生产企业(包括加工厂、冷库、仓库)的( )

A.批次号

B.卫生注册或登记号码

C.许可证编号

D.以上都不对

题型:问答题

与你的体重比较接近的重力是[ ]

A.450N  

B.45N  

C.4.5N  

D.4500N

题型:问答题

胡 * * * * 在纪念党的十一届三中全会召开30周年大会上的讲话中指出,必须把坚持社会主义基本制度同发展市场经济结合起来,发挥社会主义制度的优越性和市场配置资源的有效性,使全社会充满改革发展的创造活力。建立和完善社会主义市场经济体制,是我们党对马克思主义和社会主义的历史性贡献。我们党提出把社会主义市场经济体制确立为我国经济体制改革的目标模式,正确解决了关系整个社会主义现代化建设全局的一个重大问题。我们着力建立和完善社会主义市场经济体制,发挥市场在资源配置中的基础性作用,推动建立现代产权制度和现代企业制度,同时又注重加强和完善国家对经济的宏观调控,克服市场自身存在的某些缺陷,促进国民经济充满活力、富有效率、健康运行。

我国注重加强和完善国家对经济的宏观调控,克服市场自身存在的某些缺陷。市场自身存在的缺陷有( )。

A.不能实现经济总量平衡

B.引起两极分化

C.对重大经济结构调整无能为力

D.损害经济主体的利益

题型:问答题

现在我和男朋友准备结婚,但是不知道办理婚姻登记的程序,请问办理婚姻登记的程序是什么?

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