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:

该企业当期增值税免抵税额为( )元。

A.7140
B.10110
C.15650
D.18270

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

建设工程采用平行施工组织方式的特点是()。

A、能够均衡使用施工资源

B、单位时间内投入的资源量较少

C、专业工作队能够连续施工

D、能够充分利用工作而进行施工

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头痛且空,眩晕耳鸣,腰膝酸软,神疲乏力,滑精带下,舌红少苔,脉细无力,宜选用()。

A.大补元煎

B.金匮肾气丸

C.杞菊地黄丸

D.左归饮

E.六味地黄丸

题型:单项选择题

根据《电网运行准则》,中长期负荷预测包括()。

A.季度

B.年度

C.5年

D.10年等

题型:单项选择题

学习动机及其基本结构。

题型:单项选择题

Some consumer researchers distinguish (1) "rational" motives and "emotional" (or "non-rational") motives. They use the term "rationality" (2) the traditional economic sense that assumes (3) consumers behave rationally when they carefully consider all alternatives (4) choose those that give them the greatest utility (i.e., satisfaction). (5) a marketing context, the term "rationality" implies that the consumer selects goods based (6) totally objective criteria, such (7) size, weight, price, and so on. "Emotional" motives imply the selection of goods (8) to personal or subjective criteria—the desire (9) individuality, pride, fear, affection or status.
The assumption underlying this distinction is (10) subjective or emotional criteria do not maximize utility or satisfaction. (11) , it is reasonable to assume that consumers always attempt to select alternatives that, (12) their view, serve to maximize satisfaction. Obviously, the assessment of satisfaction is a very personal process, based (13) the individual’s own needs as (14) as on past behavioral, social, and learning experiences. What may appear (15) irrational to an outside observer may be perfectly rational (16) the context of the consumer’s own psychological field. For example, a product purchased to enhance one’s self-image (such as a fragrance) is a perfectly rational form of consumer behavior. (17) behavior did not appear rational to the person who undertakes it (18) the time that it is undertaken, obviously he or she would not do it. (19) the distinction between rational and emotional motives does not appear to be warranted.
Some researchers go so far (20) to suggest that emphasis (21) "needs" obscures the rational, or conscious, nature of most consumer motivation. They claim that consumers act consciously (22) maximize their gains and minimize their losses; that they act not (23) subconscious drives but from rational preferences, (24) what they perceive to be (25) their own best interests.

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