某银行从事一项融资租赁业务(租赁期限10年),各纳税期应纳营业税额的计算公式不正确的

题型:多项选择题

问题:

某银行从事一项融资租赁业务(租赁期限10年),各纳税期应纳营业税额的计算公式不正确的是( )。(假设1年为360天,每月为30天)

A.本期营业额=(应收的全部价款和价外费用(不包括残值)-实际成本)×(30÷360)

B.本期营业额=(应收的全部价款和价外费用(包括残值)-实际成本)×(30÷3600)

C.本期营业额=(应收的全部价款和价外费用(不包括残值)-实际成本)×(90÷3600)

D.本期营业额=(应收的全部价款和价外费用(包括残值)-实际成本)×(90÷360)

E.本期营业额=(应收的全部价款和价外费用(包括残值)-实际成本)×(90÷3600)

考点:注册税务师涉税服务实务注册税务师税务代理实务52
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最早合成的苯二氮类药物为()

A.劳拉西泮

B.氯氮卓

C.咪达唑仑

D.硝基安定

E.去甲羟安定

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DNA标本的保存方法为()。

A.冷藏

B.冷冻

C.常温

D.高温

E.以上都是

题型:多项选择题

一妒型单相相位表的象限选择开关切换的是()

A、电流;

B、电压;

C、电流和电压;

D、以上三个答案都不正确。

题型:多项选择题

《史记》中“法令出一”,“别黑白而定一尊”、“天下之事无大小皆决于上”形容的是什么制度的特点()

A.三公九卿制

B.皇帝制度

C.分封制

D.郡县制

题型:多项选择题

"High tech" and "state of the art" are two expressions that describe very modern technology. High tech is just a shorter way of saying high technology. And high technology describes any invention, system of device that uses the newest ideas or discoveries of science and engineering.

What is high tech A computer is high tech. So is a communications satellite. A modern manufacturing system is surely high tech.

High tech became a popular expression in the United States during the early 1980’s. Because of improvements in technology, people could buy many new kinds of products in American stores, such as home computers, microwave ovens, etc.

"State of the art" is something that is as modern as possible. It is a product that is based on the very latest methods and techn01ogy. Something that is "state of the art" is the newest possible design or product of a business or industry. A state of the art television set, for example, uses the most modern electronic design and parts. It is the best that one can buy.

"State of the art" is not a new expression. Engineers have used it for years, to describe the best and most modern way of doing something.

Millions of Americans began to use the expression in the late 1970’s. The reason was the computer revolution. Every computer company claimed that its computers were "state of the art".

Computer technology changed so fast that a state of the art computer today might be old tomorrow. The expression "state of the art" became as common and popular as computers themselves. Now all kinds of products are said to be "state of the art".

All the following examples are high tech EXCEPT()

A. a microwave oven

B. a home computer

C. a hand pump

D. a satellite

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