2011年4月注册税务师在对某增值税一般纳税人2010年度增值税纳税审核时,发现纳税

题型:单项选择题

问题:

2011年4月注册税务师在对某增值税一般纳税人2010年度增值税纳税审核时,发现纳税人2010年12月有下列一笔业务:
借:银行存款 120000
贷:营业外收入 120000
经审核确认为纳税人因平价销售商品收到的厂家返还资金。(假定该纳税人2010年决算报表已编制),注册税务师作出的下列账务调整中,正确的是( )。

A.借:以前年度损益调整 20400
贷:应交税费——应交增值税(销项税额)20400
B.借:以前年度损益调整 20400
贷:应交税费——应交增值税(进项税额转出) 20400
C.借:以前年度损益调整 17435.9
贷:应交税费——应交增值税(销项税额)17435.9
D.借:以前年度损益调整——营业外收入 120000
应交税费——应交增值税(进项税额) (17435.9)
贷:以前年度损益调整—主营业务成本 102564.1(120000-17435.9)

考点:注册税务师涉税服务实务注册税务师税务代理实务
题型:单项选择题

TOKYO—A child-like robot that combines the roles of nurse, companion and security guard is to go on the market to help the growing ranks of elderly Japanese with no one to look after them.

The “Wakamaru” robot can walk around a house 24 hours a day, warning family, hospitals and security firms if it perceives (notices) a problem. It will, for example, call relatives if the owner fails to get out of the bath.

Cameras implanted in the “eye-brows” of the robot enable it to “see” as it walks around an apartment. The images can be sent to the latest cellphones, which display the pictures.

Mitsubishi Heavy Industries, which developed Wakamaru, plans to start selling the metre-high robots by April, 2005, for about $15,000 Cdn.

Wakamaru, which speaks with either the voice of a boy or girl, is also designed to provide companionship, greeting its “papa” when he comes home.

It is the first household robot able to hold simple conversations, based on a vocabulary of around 10,000 words. It cannot only speak but can understand answers and react accordingly.

It will ask “Are you all right ?” if its owner does not move for some time. If the answer is no, or there is no answer, it will telephone preset numbers, transmitting images and functioning as a speakerphone.

Wakamaru will inform a security firm if there is a loud bang or if an unknown person enters the house while the owner is out or asleep. It can recognize up to 10 faces.

But like most robots it cannot climb stairs.

It can be set to remind forgetful people when it is time to take medicine, eat and sleep.

Mitsubishi adapted Wakamaru from robots it already makes to go around nuclear power facilities. The idea to use the technology in the home came from a company employee.

The project chief said :“Looking at the ageing of society and the falling birth rate we decide that this could work as a business. We want to offer Wakamaru as a product that helps society.”

The technology has gained nation-wide publicity in Japan among increasing concern over how to look after the ever-growing number of old people. The life expectancy of Japanese women has shot up to almost 85, the highest in the world.

At the same time, extended families are being replaced by nuclear families. This has left many Japanese anxious about their elderly parents, whom they rarely see because of their long hours at the office.

55.which of the following is true about the Robot?

A.it is used in some nuclear power facilities

B. it cannot speak but can understand answers。

C.it can go up and down the stairs easily

D.it can recognize asmany as 10 faces

56.the purpose of this passage is ________

A.to introduce a new product

B. to solve the ageing problems

C.to tell people how to use the robot

D.to show the rapid development of technology 

57.what can we infer from the passage?

A. The robot can dial proper numbers for help.

B. The robot is likely to have a promising market.

C. The robot has given the Japanese a chance to live longer.

D. The nuclear families have left many elderly Japanese anxious.

58.What is the best title of this passage ?

A. The Latest Development of Robot Technology

B. Japanese Robot and the Ageing Society

C. Vast Market of the New Robot

D. Japanese-built Robot to Help the Old

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