某零部件生产企业为增值税一般纳税人,每件产品的不含税售价为1000元,每件产品的成本

题型:多项选择题

问题:

某零部件生产企业为增值税一般纳税人,每件产品的不含税售价为1000元,每件产品的成本为800元:购进原材料均能取得增值税专用发票,购销货物适用增值税税率均为17%(城市维护建设税及教育费附加暂不考虑)。2012年8月,税务机关对该企业2011年度的纳税情况进行检查,有关账务资料如下:

(1)销售给A企业产品10件,同时收取未逾期的包装物押金1000元,包装物租金2000元。

(2)企业购进原材料,取得的增值税专用发票上注明价款10000元,税款1700元。同时支付运费500元,取得运输部门开具的运费发票。

(3)企业在建工程部门领用产品5件(该项工程至2012年8月尚未完工),企业账务处理为:

借:在建工程4000

贷:库存商品4000

(4)企业以前月份购进的原材料被盗,已知该批原材料的成本为1O000元。

向A企业收取的包装物押金,正确的会计和税务处理为()。

A.应计入“其他应付款”科目

B.应计入“主营业务收入”科目

C.不用缴纳增值税

D.应计提增值税销项税额

考点:中级财政税收中级财政税收题库
题型:多项选择题

命题“互为邻补角的两个角的平分线相互垂直”的题设是(    ),结论是(    )。

题型:多项选择题

水由液态或固态(如雪、冰)变为气态的过程叫做蒸腾。

题型:多项选择题

阅读理解

     An idea that started in Seattle's public library has spread throughout America and beyond.The concept

is simple:help to build a sense of community in a city by getting everyone to read the same book at the

same time.

      In addition to encouraging reading as a pursuit(追求) to be enjoyed by all,the program allows strangers to communicate by discussing the book on the bus,as well as promoting reading as an experience to be

shared in families and schools.The idea came from Seattle librarian Nancy Pearl who launched the "If All of Seattle Read the Same Book" project in 1998.Her original program used author visits,study guides and

book discussion groups to bring people together with a book,but the idea has since expanded to many

other American cities,and even to Hong Kong.

     In Chicago,the mayor appeared on television to announce the choice of To Kill a Mockingbird as the

first book in the "One Book,One Chicago"program.As a result,reading clubs and neighborhood groups

sprang up around the city.Across the US,stories emerged of parents and children reading to each other at night and strangers chatting away on the bus about plot and character.

     The only problem came up in New York,where local readers could not decide on one book to

represent the huge and diverse population.This may show that the idea works best in medium-sized cities

or large towns,where a greater sense of unity can be achieved.Or it may show that New Yorkers missed

the point,putting all their energy and passion into the choice of the book rather than discussion about a

book itself.

     Ultimately,as Nancy points out,the level of success is not measured by how many people read a book ,but by how many people are enriched by the process,or have enjoyed speaking to someone with whom

they would not otherwise have shared a word.

1.What is the purpose of the project launched by Nancy?

A.To invite authors to guide readers.

B.To encourage people to read and share.

C.To involve people in community service.

D.To promote the friendship between cities.

2.Why was it difficult for New Yorkers to carry out the project?

A.They were too busy to read a book.

B.They came from many different backgrounds.

C.They had little interest in reading.

D.They lacked support from the local government.

3.According to the passage,where would the project be more easily carried out?

A.In large communities with little sense of unity.

B.In large cities where libraries are far from home.

C.In large towns where agreement can be quickly reached.

D.In medium-sized cities with a diverse population.

4.The underlined words "shared a word"in Paragraph 5 probably mean______.

A.discussed the meaning of a word

BA.exchanged ideas with each other

C.gained life experience D.used the same language

5.According to Nancy,the degree of success of the project is judged by____.

A.the number of people who benefit from reading

B.the careful selection of a proper book

C.the growing popularity of the writers

D.the number of books that each person reads

题型:多项选择题

根据投资目标划分的证券投资基金不包括( )。

A.成长型基金

B.收入型基金

C.期权基金

D.平衡型基金

题型:多项选择题

燃气涡轮发动机有高,低值输出,主要用于()

A、地面起动起飞着陆及恶劣天气下飞行选择高能点火,空中起动使用低能点火

B、地面和空中起动选择高值点火,起飞着陆及恶劣天气选择低值点火

C、空中应急起动选择高能点火,地面起飞着陆及恶劣天气选择低能点火

D、地面和空中起动选择低能点火,在起飞着陆及恶劣天气选择高能点火

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