某市服装厂制作服装进行外销和内销,2012年3月发生以下业务: (1)签订进料加工

题型:单项选择题

问题:

某市服装厂制作服装进行外销和内销,2012年3月发生以下业务:
(1)签订进料加工合同,采购合同注明价值人民币120000元,销售合同注明人民币230000元,进口材料海关采用保税政策,暂免税放行;当月,为进料加工在境内采购黏合衬,取得税控增值税专用发票,价款6000元,税款1020元;进料加工合同当月执行完毕复出口。
(2)执行上月合同,为来料加工合同在境内采购垫肩和纽扣,取得税控增值税专用发票,价款1200元,增值税204元;合同完成后复出口服装,总价值320000元,其中加工费55000元;该批来料加工服装的进口布料价值折人民币225000元,进口时海关采用保税政策,暂免税放行。合同完成当月出口收汇并予以核销。
(3)内销服装取得不含税收入48000元。
(4)为内销和进料加工采购里衬、线,取得税控增值税发票,价款115000元,增值税19550元。
上述发票均已认证,该出口货物征税率17%,退税率15%,请计算:

该企业当期增值税的销项税为( )元。

A.7200
B.8160
C.21500
D.38250

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

成人标准体重可按身高(cm)减100粗略计算。

题型:单项选择题

此题要求改正所给短文中的错误。对标有题号的每一行做出判断:如果无错误,在该行右边横线上画一个勾(∨);如果有错误(每行只有一个错误),则按下列情况改正:

此行多一个词:把多余的词用斜线(\)划掉,在该行右边横线上写出该词,并也用斜线划掉。

此行缺一个词:在缺词处加一个漏字符号(∧),在该行右边横线上写出该加的词。

此行错一个词:在错的词下划一横线,在该行右边横线上写出改正后的词。

注意:原行没有错的不要改。

A married couple were in a car while the wife turned to       76.__________

her husband and asked, “Would you like to stop for coffee?” “No,         77.__________

thanks.” he answered truthfully.But they didn’t stop.However,    78.__________

the wife, who has indeed wanted to stop, became angry, because          79._________

she felt her preference had not considered.The husband, seeing that  80._________

his wife was angry, became frustrated.Why didn’t she just say that        81._________

she wanted? Unfortunately, he failed in to see that his wife was      82._________

asking the question, in order not to get an immediately decision,       83._________

but rather to begin discussion.And the women didn’t realize that    84._________

when her husband said no, he was just express his preference, not     85._________

giving an order.

题型:单项选择题

随着货主企业生产经营活动水平的提高,对物流企业所提供的服务需求发展到要求物流企业提供有助于()的物流一体化服务产品。

A.企业物流合理化、效率化

B.提高企业对其客户的物流服务水平

C.提高企业竞争力

D.提高企业的运输服务

E.提高企业的报关服务

题型:单项选择题

从情感范畴来看,爱国心是一种

A.集体感
B.责任感
C.道德感
D.荣誉感
E.情感

题型:单项选择题

系统如何进行赶空气?

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