(一) 某商贸企业为增值税一般纳税人,从事商品批发、零售和进口业务。2009年9月

题型:单项选择题

问题:

(一)
某商贸企业为增值税一般纳税人,从事商品批发、零售和进口业务。2009年9月有关业务如下:
(1)委托某手表厂生产金表100块,提供纯金800克,账面成本169000元;表厂提供辅助材料13562.80元,共收取加工费和辅助材料费不含税320000元,并开具增值税专用发票;受托方无同类产品售价,该手表厂依法代收代缴了消费税;该表收回后,商贸企业定价每块不含税28900元,本期售出28块;
(2)从国外进口一牺小轿车,作为企业销售接待用车,海关审定的关税完税价格18万元,从韩国购进一辆长度为15米的豪华商务车自用,离岸价为120万元,到我国海关起卸地前的运保费为9万元;
(3)从国内采购商品,取得的防伪税控系统开具的增值税专用发票上注明金额45万元、税额7.65万元;购货过程中发生运输费用4万元、装卸费1万元,取得运输部门开具的运费发票;
(4)购进作为固定资产:管理的税控收款机5台,取得的增值税专用发票上注明金额5万元、税额0.85万元;从农村购进免税农产品,收购金额22万元,开具合法收购凭证;运输农产品支付运费1万元并取得运费发票;
(5)娱乐中心取得舞厅娱乐收入45万元,收购的农产品在舞厅供客人消费,取得收入25万元,销售啤酒等取得收入31万元。领用上月已抵扣了进项税额免税农产品成本为8万元,啤酒等小食品成本22万元;
(6)上月销售的一块劳力士手表因质量问题被顾客退回,该商贸公司退给顾客货款37万元,并开具红字普通发票;商贸公司将其退给代理商家,取得代理商家开具的红字专用发票注明金额29万元、税额4.93万元;
(7)取得上月啤酒的逾期包装物押金25万元;
(8)受托代销某品牌服装,本期取得代销不含税收入19.36万元,与委托方进行结算,取得增值税专用发票上注明税额1.24万元。
(本期进口关税税率为30%,小汽车消费税税率是5%;手表的消费税税率是20%,当月取得的相关票据符合税法规定,并在当月通过认证和抵扣)
根据上述资料回答下列问题:

依据税法的有关规定,下列说法中不正确的是( )。

A.发生销货退回应当减少当月的销项税额

B.金表的委托加工业务应该由受托方代收代缴消费税

C.啤酒的包装物押金不计算消费税

D.当月购进固定资产所支付的进项税额均不得从销项税额中抵扣

考点:注册税务师税法(Ⅰ)注册税务师税法(Ⅰ)
题型:单项选择题

心火亢盛证与膀胱湿热证均可出现小便赤、涩、灼、痛,如何从病机及症状加以鉴别

题型:单项选择题

 People believed for a long time that heart was the center of a person’s emotions. That is why the word “heart” is used in so many expressions about emotional situations.

One such expression is to “lose your heart” to someone. When that happens, you have fallen in love. But if the person who “won your heart” does not love you, then you are sure to have a “broken heart”. In your pain and sadness, you may decide that the person you love is “hard-hearted”, and in fact, has a “heart of stone”.

You may decide to “pour out your heart” to a friend. Telling someone about your personal problems can often make you feel better.

If your friend does not seem to understand how painful your broken heart is, you may ask her to “have a heart”. You are asking your friend to show some sympathy(同情) for your situation. Your friend “has her heart in the right place” if she says she is sorry, and shows great concern(关心).

If your friend says no to you, do not “lose heart”. Be “strong-hearted”. Sit down with him or her and have a “heart to heart” talk. Be open and honest about your situation. Then you may have a “change of heart” Then you could stop worrying and “put your heart at rest”.

小题1: When bob loves Mary, you might say that he ___________________.

A.wins Mary’s heart

B.has got his heart

C.loses his heart to Mary

D.lends Mary his heart小题2: When you are getting into trouble or feeling sad, you should _______to your best friend.

A.pour out your heart

B.have a rest

C.have a change of heart

D.be hard-hearted小题3: When one of your best friend has suddenly fallen badly ill, you usually _______to show your worry about his health and try your best to care for him.

A.have a heart of stone

B.have your heart in the right place

C.be strong-heart in the right place

D.have a heart小题4: “Don’t lose heart, and you are sure to win the match.” Here “Don’t lose heart” means“____________”.

A.put your heart into something

B.you can’t find your heart

C.don’t worry about something

D.be brave小题5:. The underlined words “heart to heart” in the passage means “_______” in Chinese.

A.诚恳的

B.心心相印

C.倾诉衷肠

D.针锋相对

题型:单项选择题

男性,43岁。既往体质差,常有发热及服多种药物史,近日因尿色呈红茶样就诊。化验:RBC2.0×1012/L,Hb58g/L,白细胞及血小板正常,网织红细胞0.12(12%),尿隐血阳性,血清游离血红蛋白600mg/L,诊断为血管内溶血。除下列哪个疾病外,余均可引起血管内溶血()

A.葡萄糖-6-磷酸脱氢酶(G6PD.缺乏症

B.疟疾

C.阵发性睡眠性血红蛋白尿

D.自身免疫性溶血性贫血

E.阵发性冷性血红蛋白尿

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Questions 14-22


·Look at the ten statements for this part.
·You will hear apassage about "Credit Cards History ". You will listen to it twice.
·Decide whetheryou think each statement is right(R), wrong(W) or not mentioned(NM).
·Markyour answers on the Answer Sheet.

Under the licensing agreement, banks outside California became Bank of America’s subsidiaries.

A.Right

B.Wrong

C.Not Mentioned

题型:单项选择题

箭头所指的解剖结构是()。

A.右颈总动脉

B.右锁骨下动脉

C.右无名静脉

D.头臂干

E.右椎动脉

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