甲公司为增值税一般纳税人,适用增值税税率17%。2013年5月1日,甲公司与乙公司签

题型:单项选择题

问题:

甲公司为增值税一般纳税人,适用增值税税率17%。2013年5月1日,甲公司与乙公司签订协议,约定于当日向乙公司销售一批商品,成本为90万元,增值税专用发票上注明销售价格为110万元,增值税为18.7万元。协议规定,甲公司应在2013年9月30日将所售商品购回,回购价为120万元,另需支付增值税20.4万元,假如不考虑其他相关税费。甲公司已于5月1日发出商品。则2013年6月30日,甲公司因该项业务确认的"其他应付款"账户的账面余额为()万元。

A.114

B.120

C.128.7

D.140.4

考点:注册税务师财务与会计注册税务师(财务与会计)模拟试题一
题型:单项选择题

京剧脸谱是一种内涵丰富的艺术表现形式。每个脸谱都是一种主色调,以显示剧中人物的性格特征,如关羽脸谱的主色是红色,曹操是白色,包拯是黑色……你认为“红脸”应表示()

A.忠勇正义

B. * * 诈狡猾

C.凶猛残暴

D.刚直果敢

题型:单项选择题

阅读理解。

    Jimmy lives in the country (农村), and he loves playing in the river near his house. But his father gets a job

(工作) in a big city, and he moves (搬) there with his family.

    Their new house has a garden, but the garden is very small. Jimmy isn't happy. "Is there a river near

here?"He asks his mother on the first morning. His mother answers,"No, there isn't, but there is a nice park

near here and there's a pool (池塘) in it. We're going there this afternoon." Jimmy is happy now.

    After lunch Jimmy and his mother go to the park. Jimmy wants to walk near the pool, but there is a sign

(标记) before it. His mother reads it to him,"Warning (警告): This pool is dangerous (危险). 367 people fell

into (掉入) it." Jimmy looks into the pool carefully, and he says,"But I can't see them."

1. Jimmy likes playing ______ very much.

A. in the park

B. in the garden

C. in the river

D. in the zoo

2. Jimmy's father works _____.

A. in the country

B. in the big city

C. in the small city

D. in the park

3. There is ______near Jimmy's new house.

A. a river

B. a garden

C. a zoo

D. a park

4. Jimmy goes to the park with ______.

A. his father

B. his mother

C. his teacher

D. the 367 people

5. Which is true?

A. Jimmy's family move to the big city.

B. There are 367 people in the pool.

C. Jimmy fell into the pool.

D. Something is wrong with Jimmy's eyes.

题型:单项选择题

可有助于防止麻醉意外发生的是()

A.推注麻醉药物前,不必进行交叉核对

B.麻醉医师对于急症病人可以不进行术前探视

C.施行臂丛(腋路)阻滞,可以不准备麻醉机和抢救设备

D.手术的终止意味着麻醉的结束,将病人送回病房就行了

E.麻醉方法的选择既要依据病情和手术需要,又要考虑自己的熟练程度

题型:单项选择题

场地危险化学品集装箱堆存不应超过()集装箱高度。

A、二个

B、三个

C、四个

D、五个

题型:单项选择题

在配送活动中,货物储存有两种表现形态:一种是暂存形态,另一种是储备(包括保险储备和周转储备)形态。

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