甲木业制造有限责任公司(以下简称甲公司)是增值税一般纳税人,从事实木地板的生产、销售

题型:问答题

问题:

甲木业制造有限责任公司(以下简称甲公司)是增值税一般纳税人,从事实木地板的生产、销售,同时从事木质工艺品、筷子等的生产经营。(一)相关资料2012年8月,甲公司发生下列业务:(1)购进油漆、修理零备件一批,取得增值税专用发票上注明的价款为50万元,税额8.5万元;支付运费1.4万元,取得运输部门开具的运输费用结算单据。(2)购入原木,取得增值税专用发票上注明的价款为200万元,税额26万元。(3)将橡木加工成A型实木地板,本月销售取得含税销售额81.9万元,将部分橡木做成工艺品进行销售,取得含税销售额52.65万元。(4)销售自产B型实木地板4.5万平方米,不含税销售额为每平方米280元,开具增值税专用发票;另外收取包装费11.7万元,开具普通发票。(5) 将自产C型实木地板0.1万平方米用于本公司办公室装修,成本为5.43万元,C型实木地板没有同类销售价格;将自产的D型实木板0.2万平方米无偿提供 给某房地产公司,用于装修该房地产公司的样板间供客户参观,D型实木地板的成本为18万元,市场销售价为每平方米160万(不含增值税额)。已知:实木地板消费税税率和成本利润率均为5%;相关发票已经主管税务机关认证。(二)甲公司财务人员计算申报缴纳增值税、消费税情况:(1)当期进项税额=8.5+26=34.5(万元)(2)当期销项税额=81.9÷(1+17%)×17%+52.65÷(1+17%)×17%+4.5×280×17%+11.7÷(1+17%)×17%=235.45(万元)(3)当期应纳消费税额=81.9÷(1+17%)×5%+52.65÷(1+17%)×5%+4.5×280×5%+11.7÷(1+17%)×5%=69.25(万元)要求:根据上述内容和相关税收法律制度的规定,回答下列问题(涉及计算的,列出计算过程,计算结果保留到小数点后两位;计算单位:万元);

计算甲公司当期增值税额;

考点:会计资格考试中级会计(经济法)中级会计经济法真题2012年
题型:问答题

下列四种现象中,可以用下图表示的是

[ ]

A.在适宜条件下光合作用强度随CO2含量的变化

B.条件适宜、底物充足时反应速率随温度的变化

C.一个细胞周期中DNA含量随时间的变化

D.洋葱表皮细胞质壁分离过程中的细胞液浓度随时间的变化

题型:问答题

阅读理解。

     The latest research suggests that the key factor separating geniuses from the merely

accomplished is not IQ, a generally bad predictor of success. Instead, it's purposeful

practice. Top performers spend more hours practising their craft. If you wanted to

picture how a typical genius might develop, you'd take a girl who possessed a slightly

above average language ability. It wouldn't have to be a big talent, just enough so that

she might gain some sense of distinction. Then you would want her to meet, say, a

novelist, who coincidentally shared some similar qualities. Maybe the writer was from

the same town, had the same family background, or shared the same birthday.

     This contact would give the girl a vision of her future self. It would give her some

idea of a fascinating circle she might someday join. It would also help if one of her parents

died when she was 12, giving her a strong sense of insecurity and fuelling a desperate need

for success. Armed with this ambition, she would read novels and life stories of writers

without end. This would give her a primary knowledge of her field. She'd be able to see

new writing in deeper ways and quickly understand its inner workings.

     Then she would practise writing. Her practice would be slow, painstaking and errorfocused.

By practising in this way, she delays the automatizing process. Her mind wants to turn conscious,

newly learned skills into unconscious, automatically performed skills. By practising slowly, by

breaking skills down into tiny parts and repeating, she forces the brain to internalize a better

pattern of performance. Then she would find an adviser who would provide a constant stream

of feedback, viewing her performance from the outside, correcting the smallest errors, pushing

her to take on tougher challenges. By now she is redoing problems-how do I get characters into

a room-dozens and dozens of times. She is establishing habits of thought she can call upon in order

to understand or solve future problems.

     The primary quality our young writer possesses is not some mysterious genius. It's the ability to

develop a purposeful, laborious and boring practice routine. The latest research takes some of the

magic out of great achievement. But it underlines a fact that is often neglected. Public discussion is

affected by genetics and what we're "hardwired" to do. And it's true that genes play a role in our

capabilities. But the brain is also very plastic. We construct ourselves through behaviour.

1.The passage mainly deals with ________.

A.the function of IQ in cultivating a writer

B.the relationship between genius and success

C.the decisive factor in making a genius

D.the way of gaining some sense of distinction

2.By reading novels and writers' stories, the girl could________.

A.come to understand the inner structure of writing

B.join a fascinating circle of writers someday

C.share with a novelist her likes and dislikes

D.learn from the living examples to establish a sense of security

3.In the girl's long painstaking training process, ________.

A.her adviser forms a primary challenging force to her success

B.her writing turns into an automatic pattern of performance

C.she acquires the magic of some great achievement

D.she comes to realize she is "hardwired" to write

4.What can be concluded from the passage?

A.A fuelling ambition plays a leading role in one's success.

B.A responsible adviser is more important than the knowledge of writing.

C.As to the growth of a genius, IQ doesn't matter, but just his/her effort.

D.What really matters is what you do rather than who you are.

题型:问答题

扇形扫查仪的缺点有下列哪几种()

①在所有平面上缺乏焦点变化性

②缺乏探头操作灵活性

③探头口径太小

A.①②③

B.①③

C.①②

D.②③

E.以上都不是

题型:问答题

小车式切割机是切割行业传统的板材下料设备,在各行业中应用十分广泛,多采用()技术。

A.火焰切割

B.碳弧气割

C.等离子切割

D.激光切割

题型:问答题

国家中医药管理局(State Traditional Chinese Medicine Administration,STCMA)是卫生部管理的主管 __________ 的行政机构,于 __________ 正式成立。

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