一家棉纺企业为增值税一般纳税人,1月份发生下列业务。(1)购进纺织设备一台,不含税价

题型:单项选择题 案例分析题

问题:

一家棉纺企业为增值税一般纳税人,1月份发生下列业务。

(1)购进纺织设备一台,不含税价款20万元,取得增值税专用发票,另支付运费1000元,取得承运部门开具的运输发票。

(2)从当地农民生产者购进免税棉花5吨,每吨1.4万元,收购凭证上注明价款7万元。

(3)从当地供销公司(增值税一般纳税人)购进棉纱线15吨,每吨不含税价格1.5万元,取得增值税专用发票。

(4)本月向一般纳税人销售甲型号棉布2.4万米,售价每米40元(不含税),向个体工商户销售一型号棉布5.85万米,售价每米50元(不含税)。

已知:有关发票在本月均通过主管税务机关认证并申报抵扣。

要求:根据上述材料,回答问题。

该企业购进纺织设备及支付运费可抵扣的进项税额为()万元。

A.3.4

B.3.417

C.3.407

D.2.607

考点:会计资格考试会计从业资格(财经法规与职业道德)会计从业资格《财经法规与职业道德》考前押题卷十七
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2011其中年6月9日,世界奢侈品协会2011官方报告蓝皮书在京发布。报告显示,中国奢侈品呈现“低龄化趋势” ,炫富心理特征明显,不少年轻人为购买奢侈品而不惜透支消费,为了昂贵的体验式消费,“潇洒地”成为“负(债)一代”。这启示消费者应

A.坚持绿色消费,保护环境

B.树立民族意识,多用国货

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D.量入为出,避免盲从,理性消费

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短文改错。下面短文中的划线部分都是错误的,请改正,并将正确答案写在右边相应的横线上,不得改变原文意思。
Dear grandma,
       How's it going? I hope that grandpa is good now. I was sorry to hear that he
had a cold last week. I hope you are on good health. Things are fine here. I
finished my end-of- year exams last week and get my report card today. I always
get nervous when I saw the envelope from school in the mail, 
       But unluckily I did OK this time. I had a really hard time with science this
semester, and 1 wasn't surprised find that my worst report was from my science
teacher. She said I was lazy, which isn't true. It's just I find that difficult to study
science well. Another disappointed result was in history.
       The good news are that my math teacher said I was hard - working. And
my Spanish teacher said my listening was good. Well, that's about the all news I
have for now. Mom and Dad send them love.
                                                                                                          Love,
                                                                                                          Alan
1.            
2.            

3.            
4.            
5.            
6.            
7.            
8.            
9.            
10.            

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D.期限短

E.便利快捷

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