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【单选题】
某商场为增值税一般纳税人,与冰箱生产厂家达成协议,按照冰箱销售额的15%收取返还收入,2016年5月商场销售冰箱取得含增值税销售额20000元,则下列说法正确的是( )。
A.
商场收取的返还收入应当计算销项税额2905.98元
B.
商场收取的返还收入应当冲减当期增值税进项税额435.9元
C.
商场收取的返还收入应当冲减当期增值税进项税额510元
D.
商场收取的返还收入应当计算销项税额3341.88元
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举一反三
【单选题】A company had net sales and cost of goods sold of $752,000 and $543,000, respectively. Its net income was $17,530. The company's gross margin ratio equals:
A.
18.9%
B.
24.5%
C.
27.8%
D.
34.7%
E.
35.2%
【判断题】A Company had net sales of $23,000 million, and its average account receivables were $5,860 million. Its accounts receivable turnover is 0.92.
A.
正确
B.
错误
【判断题】A company had net sales of $545,000 and cost of goods sold of $345,000. Its gross margin equals $890,000.
A.
正确
B.
错误
【单选题】企业生存与发展的关键在于企业能否适应
A.
政策法规
B.
经济发展
C.
营销战略
D.
营销环境
【简答题】低压电器是用于额定电压在交流________ V 或直流________ V 及其以下的电路中起通断、保护、控制和调节作用的电器 。
【判断题】A company had net sales and cost of goodssoldof $545,000 and $345,000, respectively. Its gross margin equals $890,000.
A.
正确
B.
错误
【简答题】感官检验方法的类型有哪些?进行食品的感官检验有哪些基本要求 ?
【单选题】A company had net sales of $31,500 and ending accounts receivable of $2,700 for the current period. Its days' sales uncollected equals:
A.
11.7 days.
B.
23.3 days.
C.
31.3 days.
D.
42.5 days
E.
46.6 days.
【判断题】A company had net sales and cost of goods of $545,000 and $345,000, respectively. Its gross margin equals $890,000.
A.
正确
B.
错误
【判断题】A company had net sales of $340,500, its cost of goods sold was $257,000, and its net income was $13,750. The company's gross margin ratio equals 24.5%.
A.
正确
B.
错误
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