某企业编制应交税金及附加预算,预算期销售收入(不含税)为200万元,应交增值税估算率

题型:单项选择题

问题:

某企业编制应交税金及附加预算,预算期销售收入(不含税)为200万元,应交增值税估算率为8%,消费税税率为10%,应交资源税为3万元,城建税税率及教育费附加的征收率分别为7%和3%,预交所得税20万元,则预计发生的应交税金及附加数额为()万元。

A.62.6

B.42.6

C.36.6

D.56.6

考点:会计资格考试中级会计(财务管理)中级财务管理
题型:单项选择题

阅读理解。

     Traveling to every part of the world gets easier, but how well do we know and understand each other. Here's a simple test. Imagine you are planning to hold  a  meeting at four  o'clock. What time  should you

expect your foreign business friends to arrive?  If  they  are  Germans,  they'll arrive on time.  If  they  are

Americans, they'll probably be  15  minutes early.  If they are Englishmen, they'll be 15 minutes late,  and

you should allow up to an hour for the Italians.

     The British seemed to think since the English language was widely used  in  the world,  people  would

always understand what they do.  However, they found they were completely wrong.  For example,  the

British are happy to have a business lunch and discuss business matters and have a drink during the meal.

The Japanese prefer not to work while eating.   Lunch is a time for them to relax and get  to  know  each

other and they don't drink at lunchtime. The Germans like to talk business before dinner. The French like

to eat first and talk afterwards. They have to be well fed and watered before they discuss anything.

1. What do the Germans prefer when they go to a meeting?

A. They prefer to be on time.

B. They prefer to arrive very early.

C. They prefer to arrive very late.

D. They prefer to arrive a little late.

2. According to the text, if a group of Englishmen, Americans and Italians hold a meeting, who will be the last to arrive? 

A. The Englishmen.

B. The Americans.

C. The Italians.

D. Both the Englishmen and the Italians.

3. What do the Japanese like to do at lunchtime?  

A. To drink.

B. To get to know each other.  

C. To talk business.

D. To eat only.

4. According to the writer, the British like to ________. 

A. arrive on time and talk business during the meal

B. arrive earliest and hate talking business at a meal

C. arrive 15 minutes late and talk business after the meal

D. arrive a few minutes late and discuss business during the meal

5. By giving us the two examples, the writer means to show us that _______. 

A. different countries have different cultures in different parts of the world

B. the Germans are more serious and have good living habits

C. the Italians are careless people and they are never on time for everything

D. the French people are very lazy. They prefer eating and drinking more

题型:单项选择题

结节性甲状腺肿的手术适应症,下列哪项是错误的()

A.有压迫症状

B.伴有甲亢

C.疑有癌变

D.病史较长者

E.胸骨后甲状腺肿

题型:单项选择题

光纤布放时不得受压,不能把光纤折成直角,需拐弯时,应弯成圆弧,圆弧直径不小于(),光纤应理顺绑扎。

A.60mm

B.80mm

C.100mm

D.120mm

题型:单项选择题

石榴:火红( )

A.企图:规划

B.海洋:广阔

C.桂花:山坡

D.平原:草丛

题型:单项选择题

根据我国《土地管理法》的有关规定,国家征收土地必须按法定程序进行,并根据被征收土地的( ),按照法定标准给予征地补偿。

A.原用途

B.生产能力

C.经济价值

D.区位

更多题库