某市建设银行上海路支行主要经营存贷款业务,并提供其他金融服务,2009年二季度发生了

题型:问答题

问题:

某市建设银行上海路支行主要经营存贷款业务,并提供其他金融服务,2009年二季度发生了以下几笔业务:
(1)票据贴现贷款利息收入30万元。“金融机构往来利息收入”账户反映往来业务取得的利息收入32万元。本期吸收存款5000万元,本期应支付各项存款利息45万元。对外贷款取得利息收入80万元;
(2)本期销售账单、凭证、支票等取得收入5万元;
(3)收到乙公司委托放贷手续费收入8万元(本期乙公司取得委托放贷利息收入80万元,手续费按利息收入的10%计算);
(4)5月31日,从事融资租赁业务,签订合同出租厂房一间,实际收取的价款为1000万元,价外费用180万元,银行入账成本为800万元,租赁期总天数为300天,本期为30天,税务机关认定银行为房产税纳税人;
(5)本期销售上期购进的债券和外汇:债券购进原值20万元,另外支付购进时手续费、税金0.50万元,销售债券收入25万元,其中已经扣除销售时发生的税费0.80万元;外汇购进原值60万元,其中包含购进环节手续费、税金0.50万元,销售外汇收入55万元,另外支付销售税费0.45万元。
(提示:房产税原值减除比例为30%)
要求:根据上述资料,按下列序号计算回答问题,每问需计算出合计数:

计算该建设银行买卖债券和外汇应缴纳的营业税;

考点:注册会计师税法注册会计师税法
题型:问答题

盗徒封罪

题型:问答题

测定污水含杂质时,取样瓶必须用水样清洗()次以上才能使用。

A、3

B、4

C、5

D、6

题型:问答题

BEIJING—Apple Inc is one step closer to beginning sales of iPad3 tablet computers with cellular (手机) network compatibility (兼容) for the first time in the Chinese mainland, where the consumer-electronics giant is in the midst of an aggressive expansion.

According to China’s Telecommunication Equipment Certification Center, a device by Apple with third-generation high-speed wireless data capabilities was issued the network access license needed for the company to begin official sales in China. The device, listed under model number “A1396”, is compatible with the 3G standard WCDMA, and would work with the cellular network operated by Apple’s local iPhone partner, China Unicom (Hong Kong) Ltd.

China Unicom declined (谢绝) to comment.

Apple already offers the 3G iPad3 in Hong Kong through its partners, but currently only offers Wi-Fi versions of the device in the Chinese mainland. Still, consumers in China, which according to research firm IDC surpassed (超过) the US as the world’s largest PC market in the second quarter, have been purchasing 3G tablets through unofficial channels.

Separately, Apple spokeswoman Carolyn Wu said Sept 6 that the company’s first Hong Kong store, set to open this quarter, will be located in the city’s central shopping and business district in the International Finance Center’s upscale (高档的) IFC mall, a commercial center and sightseeing spot along the city’s waterfront. Wu also said that Apple is planning a new store in Shanghai later this quarter, which will be its biggest store in China. She declined to give more details or to comment on the 3G iPad3.

Apple currently has four full-service Apple stores in the mainland, which receive the most traffic of any Apple stores in the world. The company otherwise relies on resellers to get its products into the market.

The new stores reflect Apple’s confidence in rising demand for its products such as smart phones and tablet computers. Sales in the Chinese mainland, Hong Kong and Taiwan helped boost (增长) the company’s third-quarter results, newly appointed Chief Executive Tim Cook said in July. China revenue (收益) surged (激增) six-fold to about $3.8 billion during the three months ended June 25.

“This has been a substantial (重大) opportunity for Apple and I firmly believe that we’re just scratching the surface right now,” Cook said at the time, referring to strong sales in China. “I see an incredible opportunity for Apple there.”

From China Daily 2012

小题1:According to the news, which of the following statements is true?

A.WCDMA is not the only 3G standard in the world.

B.Apple Inc sells its products in the market of the Chinese mainland all by its own stores.

C.The consumers in China can only get iPad3 of Wi-Fi versions.

D.Chinese mainland is the second largest PC market in this year’s second quarter.小题2:Which one of the following phrases can replace the underlined word in paragraph 1?

A.in the interests of

B.in the front of

C.in the process of

D.in the case of小题3:How many full-service Apple stores in China?

A.4.

B.6.

C.8.

D.Unknown.小题4:What’s the probable meaning of “six-fold” in the last but one paragraph?

A.one-sixth

B.six times

C.60 percent

D.2times小题5:45. By saying “we’re just scratching the surface right now”, Cook means ________.

A.they don’t know much about China’s market

B.they will sell more products and gain more profit in China

C.they need to obtain more permission from China’s government

D.they ignored the rural market in China

题型:问答题

发表论文,是衡量科学家创造才能的一个极其重要的( )。

A.标志

B.指标

C.标准

D.标记

题型:问答题

有些计算机上并没有安装收发电子邮件的软件,用户将______作为电子邮件客户端软件,通过它运行相关服务器上的软件来实现电子邮件的收发。

A.操作系统

B.数据库系统

C.文字处理软件

D.浏览器

更多题库