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【简答题】
(5分)某公司为一家从事产品经销的一般纳税人,为了庆开业十周年,决定拿出5000产品进行促销活动,现有两种促销方案:方案一是七折销售,且销售额和折扣额开在同一张发票上,方案二是买3产品送1产品(增值税发票上只列明3产品的销售金额),根据以往经验,无论采用哪种促销方式,甲产品很快被抢购一空。但是从纳税筹划角度上考虑,这两种方式可能面临不同的纳税义务。该公司采用现金购货和现金销货的方式,甲产品的不含税售价为每件100元,不含税进价为每件65元,增值税税率为13%,所得税税率为25%,不考虑城市维护建设税和教育费附加。 要求: (1)若采用方案一,则净现金流量为多少? (2)若采用方案二,则净现金流量为多少? (3)根据以上计算,应选择哪个方案?
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【简答题】A.People enjoy going to the supermarkets because the food in Canada is cheap and fresh. B.The majority of Canadian retail market is controlled by 8 major national supermarket chains. C.People can easi...
【简答题】Exercise 6: Although invitations are usually sent through the mail, informal invitations such as e-mails and phone invitations are becoming more acceptable.
【判断题】Although invitations are usually sent through the mail, informal invitations such as e-mails and phone invitations are not becoming more acceptable.
A.
正确
B.
错误
【简答题】听短文,完成表格。 Jenny's summer holiday Time in Canada 1_________ People to visit 2_________ People to go with 3_________ Gifts to Jenny A book about China 4_________ A big dragon toy Gifts from Jenny A map ...
【单选题】When people are traveling to Canada or Mexico, a passport is a must for________.
A.
American citizens
B.
Japanese citizens
C.
Mexicans citizens
D.
Canadians citizens
【单选题】Although invitations are usually sent through the mail, informal invitations such as e-mails and phone invitations are becoming more acceptable.
A.
虽然邀请函通常通过信函方式发出,但目前像电子邮件、电话邀请等非正式邀请越来越被普遍使用。
B.
虽然经常发出邀请函,但目前像电子邮件、电话邀请等非正式邀请越来越被普遍使用。
C.
虽然以前邀请函通常通过信函方式发出,但目前电子邮件、电话邀请等非正式邀请却被普遍使用。
【单选题】1) What is the major reason for American and British people to move to Canada?
A.
Canada is more secure.
B.
Canada is more modern.
C.
Canadian people are friendlier.
D.
Canadian places are more beautiful.
【简答题】Although invitations are usually the mail, informal invitations via email and phone invitations are becoming more acceptable.
【单选题】Although invitations are usually sent through the mail, informal invitations such as e-mail and phone invitations are becoming more acceptable.
A.
因为邀请通常很少通过邮件发送,所以电子邮件和电话邀请等非正式邀请正变得越来越可接受。
B.
尽管邀请通常是通过邮件发送的,但电子邮件和电话邀请等非正式邀请正变得越来越可接受。
C.
尽管邀请通常是通过邮件发送的,但非正式邀请,比如电子邮件和电话邀请变得越来越普遍。
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A.
speak
B.
say
C.
tell
D.
talk
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