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【判断题】税务会计中的税款支付能力即是纳税能力。
A.
正确
B.
错误
【多选题】关于叶酸的描述正确的有
A.
叶绿体中含量丰富而得名
B.
在体内作为辅酶的是四氢叶酸
C.
是一碳基团转移酶的辅酶
D.
促进正常红细胞的形成
【单选题】某评估机构对一大型汽车厂进行评估。该企业固定资产中有同类机床365台,账面原值为555万元,评估人员将其中10台机床作为典型进行了详细评估,该10台机床的重置成本为84万元,其账面原值为70万元,若被评估的365台机床设备的平均成新率为60%,则该365台机床的评估值最接近( )万元。
A.
1 500
B.
1 756
C.
1 840
D.
3 066
【简答题】20世纪30年代,( )出版了中国第一本旅游学专著《中国古代旅行之研究》。
【简答题】说明换出设备、换入汽车(有补价)甲、乙公司均为增值税一般纳税人,增值税税率为17%。甲公司以一台设备(固定资产)换入乙公司的一辆汽车(固定资产)。换出设备的账面原值为130万元,已提折旧50万元,净值80万元,公允价值70万元(不含税);换入汽车的账面原值为100万元,已提折旧15万元,净值85万元,公允价值为80万元(不含税)。在交换中甲公司补付乙公司货币资金11.7万元。假设不考虑增值税以外的...
【简答题】人口比较密度是指单位( )面积上的人口数。
【单选题】在社会保险基金会计前提中,货币计量前提隐含着一个假设,即( )
A.
货币升值
B.
货币贬值
C.
币值不变
D.
币值有升有降
【单选题】人口负担系数是指人口中非劳动年龄人口数与劳动年龄(15-64岁)人口数之比。人口生理密度是指适合于农业用地的单位面积上的人口数。左图是我国某市人口普查的年龄构成图,右图是该市人口密度与人口生理密度统计图。读图分析回答下题。 按常住人口计算,该市人口负担系数较重(约为40%),但该市却是我国主要的劳务输出地区之一,这说明该市(  ) ①人口自然增长较快    ②人口机械迁移以迁出为主 ③人口合理容量...
A.
①②
B.
①③
C.
②④
D.
③④
【单选题】关于叶酸的描述正确的是
A.
是一种脂溶性维生素
B.
在谷类中储存丰富
C.
是合成人体血液的必需维生素
D.
叶酸缺乏可导致胎儿神经管畸形
E.
孕后多食用含叶酸多的食物,必要时从孕后3个月开始服用叶酸增补剂
【单选题】甲公司以库存商品A产品、可供出售金融资产交换乙公司的原材料、固定资产(2009年初购入的机器设备),假定交换前后用途不变。甲公司和乙公司适用的增值税税率均为17%,有关资料如下。 (1)甲公司换出:①库存商品-A产品:账面成本为100万元,已计提存货跌价准备30万元,不含税公允价值为150万元;②可供出售金融资产:账面价值为120万元(其中成本为125万元,公允价值变动减少5万元),公允价值20...
A.
换入原材料的入账价值为100万元
B.
换入固定资产的入账价值为200万元
C.
换出库存商品A产品确认收入150万元,确认主营业务成本70万元
D.
因非货币性资产交换而确认营业利润75万元
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