某百货商场(一般纳税人)下设批发部、零售部和宾馆,该商场能正确核算各自的收入。200

题型:问答题

问题:

某百货商场(一般纳税人)下设批发部、零售部和宾馆,该商场能正确核算各自的收入。2005年9月发生下列业务:
(1)从小规模纳税人企业购进日用品,普通发票上注明的价款35800元。
(2)商场本月从某食品厂购进食品,取得税务机关开具的增值税专用发票上注明价款为8000元,贷款已经支付。
(3)从某汽车制造厂购进一辆自用的载货汽车及配套的备用件,分别取得普通发票载明的汽车价款245700元,备用件价款3627元,货款已经支付,汽车已办理登记注册,并交付使用。
(4)从国外进口化妆品,货物以离岸价格成交,成交价折合人民币为1000000元(包括单独计价并经海关审查属实的向境外采购代理人支付的买方佣金160000元,支付经纪人佣金50000元),另支付货物运抵我国上海港后的运费 300000元、保险费等50000元。关税税率为 25%,款项已经支付(已取得海关开具的完税凭证及运输凭证)。
(5)商场本月从一般纳税人企业购进商品取得的增值税专用发票上注明的增值税款为 215320元,支付运费9600元(运费发票符合抵扣规定),购进商品货款均已支付并已验收入库。
(6)该商场批发部本月批发商品取得不含税收入800000元,其中包括销售化妆品不含税收入 94000元,按合同约定销售商品应由商场承担的运费支出10490元,其中800元为定额运输发票,其余为国有运输企业开具的运费发票,货款已经收到,运费已经支付。
(7)该商场向消费者销售商品取得收入 1053000元(其中销售化妆品取得收入67860元,以旧换新销售金银首饰取得收入65520元)。
(8)上月售出的空调出现质量问题,消费者退回 1台,收回原来开具的普通发票上注明的销售额为6669元,该商场把空调返给厂家,并取得了厂家开具的增值税专用发票(红字),发票上注明的价款为4800元。
(9)该商场所属的宾馆取得客房收入72020元,餐饮收入32000元,歌厅收入13250元,但账簿上未分别核算;本月宾馆领用商场上月购进的床上用品价值30000元,宾馆餐饮部领用餐具价值12000元(不考虑所负担运输成本)。 (增值税税率均为17%,化妆品消费税税率为 30%,金银首饰消费税税率为5%,服务业营业税税率为5%,娱乐业营业税税率为20%。)
根据上述资料回答下列问题:
(1)计算该商场应纳营业税;
(2)该商场进口环节和零售环节应纳消费税;
(3)该商场销售环节应纳增值税。

考点:财经类税法注册会计师税法
题型:问答题

One day an out of work mimic(滑稽演员) is visiting the zoo and attempts to earn some money as a street performer. As soon as he starts to draw the crowd,a zoo keeper grabs him and drags him into his office. The zoo keeper explains to the mimic that the zoo's most popular attraction,a gorilla(大猩猩),has died suddenly and the keeper fears that attendance at the zoo will fall off. He offers the mimic a job to dress up as the gorilla until they can get another one. The mimic accepts.

So the next morning the mimic puts on the gorilla suit and enters the cage before the crowd comes. He discovers that it's a great job. He can sleep all he wants,play and make fun of people and he draws bigger crowds than he ever did as a mimic. However,eventually the crowds tire of him and he tires of just swinging on wires. He begins to notice that the people are paying more attention to the lion in the cage next to his. Not wanting to lose the attention of his audience,he climbs to the top of his cage,crawls across a partition(隔离物),and dangles from the top to the lion's cage. Of course,this makes the lion very angry,but the crowd loves it.

At the end of the day the zoo keeper comes and gives the mimic a raise for being such a good attraction. Well,this goes on for some time-the mimic keeps taunting the lion,the crowds grow larger,and his salary keeps going up. Then one terrible day when he is dangling over the angry lion he slips and falls. The mimic is terrified.

The lion gathers itself and prepares to attack. The mimic is so scared that he begins to run round and round the cage with the lion close behind. Finally,the mimic starts screaming and yelling,“Help me,help me!”But the lion is quick and attacks. The mimic soon finds himself flat on his back looking up at the angry lion and the lion says,“Shut up,you idiot!Do you want to get us both fired?”

小题1:The mimic visits the zoo to________.

A.take care of the dying gorilla

B.beg some money from the zoo keeper

C.ask for a job there

D.perform and earn some money there小题2:The zoo keeper offers the mimic a job to act as the gorilla because________.

A.it is more expensive to hire a real gorilla

B.the real gorilla died but the keeper does not want to lose its visitors

C.he likes the mimic's performance

D.he wants to help the mimic who is out of work小题3:What does the mimic feel about the new job at first?

A.He likes it because he has enough freedom in the job.

B.He likes it but he prefers to working as a mimic.

C.He doesn't like it for people do not respect him.

D.He doesn't like it because he gets little pay.小题4:The mimic climbs to the lion's cage because________.

A.he finds it more interesting to climb the cage

B.he wants to play with the lion

C.he wants to attract the attention of his audience

D.he has never seen a lion before小题5:What does the passage mainly tell us?

A.The mimic and his job

B.The mimic and his success

C.The actor and the mimic

D.The mimic and his animals

题型:问答题

男性,胸骨后隐痛一年,请选择正确答案:()

A.食管癌

B.食道静脉曲张

C.食管憩室

D.食道贲门失迟缓综合征

E.食道异物

题型:问答题

孤独症患儿治疗方法不包括()

A.感觉统合训练

B.应用行为分析疗法

C.听觉统合训练

D.调制中频电疗

E.结构化教育

题型:问答题

Horner综合征的表现有()

A.结膜充血

B.面部无汗

C.瞳孔缩小

D.眼球下陷

E.眼睑下垂

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