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【简答题】
天河 零售企业为增值税一般纳税人, 201 9 年 6月发生如下业务: ( 1)销售1500件电子出版物给某单位,不含税价500元/件,开具了增值税专用发票, 后发现部分电子出版物存在质量问题,经协商支付给该单位折让 5万元(含税),按规定开 具了红字增值税专用发票。 ( 2)接受当地甲运输企业(一般纳税人)的货运服务,取得的增值税专用发票上注明 的不含税运费 15万元,接受乙运输企业(小规模纳税人)的货运服务,取得乙企业委托税 务机关代开的货物运输业增值税专用发票(可按 3%抵扣),注明不含税运费10万元。 ( 3)接受当地某税务师事务所的税务咨询服务,取得增值税专用发票注明金额20万元;接受当地一家广告公司提供的广告服务,取得的增值税专用发票注明金额8万元。 ( 4)因仓库保管不善,上月从一般纳税人企业购进的一批速冻食品霉烂变质,该批速 冻食品账面价 30万元,其中运费成本4万元(当地一般纳税人运输企业提供的运输服务), 进项税额 均 已于上月抵扣。 要求:( 1)计算该企业当月支付运费可抵扣的增值税进项税额; ( 2)计算该企业当月应转出的进项税额; ( 3)计算该企业当月可抵扣的进项税额; ( 4)计算该企业当月增值税的销项税额; ( 5)计算该企业当月应缴纳的增值税额。
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【简答题】真菌通过有性繁殖可形成的有性孢子的种类有 卵孢子、( )、子囊孢子 和担孢子等几种。A. 3. 病毒体的基本结构是由 核心 和 （ [填空(1)] ） 构成。
【简答题】真菌通过有性繁殖可形成的有性孢子的种类有 卵孢子、 ( ) 、子囊孢子 和担孢子等几种。
【单选题】下列关于资产税务处理的说法正确的是( )。
A.
固定资产的计价，应以原价为准，即以制造、建造过程中所发生的实际支出为原价
B.
固定资产折旧只应当采用直线法计算
C.
企业的商品、产成品、在产品、半产品和原料、材料等存货的计价，应以成本价为准
D.
作为投资或者受让的无形资产，在协议、合同中规定使用年限的，可以按照该使用年限分期摊销；没有固定使用年限的，或者自行开发的无形资产，摊销期限不得少于5年
【单选题】Mr. Mike Smith
A.
A 10% increase is already too much, and I' m here to persuade the Union to see reason.
B.
I hope that strikes should be banned in all sectors relating to the nation' s security and stability.
C.
We will never go back to work until our goals are achieved.
D.
I think that the government should give in to the electricity worker' s demands.
E.
I strongly suggest that all the power stations should be run by the army and that the strikers should be put into prison.
F.
I must make you clear that strikes will destroy the economy and that many people will lose their jobs.
G.
We are forced to call a strike because the government rejected our wage claim.
【简答题】真菌的无性孢子种类有( )、( )、( )、( )和( )5种.
【单选题】下列关于资产的税务处理说法正确的是
A.
固定资产的计价，应以原价为准，即以制造、建造过程中所发生的实际支出为原价
B.
固定资产折旧只应当采用直线法计算
C.
企业的商品、产成品、在产品、半成品和原料、材料等存货的计价，应以成本价为准
D.
作为投资或者受让的无形资产，在协议、合同中规定使用年限的，可以按照该使用年限分期摊销；没有规定使用年限的，或者自行开发的无形资产，摊销年限不得少于5年
【单选题】Mrs. Baker
A.
A 10% increase is already too much, and I' m here to persuade the Union to see reason.
B.
I hope that strikes should be banned in all sectors relating to the nation' s security and stability.
C.
We will never go back to work until our goals are achieved.
D.
I think that the government should give in to the electricity worker' s demands.
E.
I strongly suggest that all the power stations should be run by the army and that the strikers should be put into prison.
F.
I must make you clear that strikes will destroy the economy and that many people will lose their jobs.
G.
We are forced to call a strike because the government rejected our wage claim.
【单选题】Mr. Bob Davis
A.
A 10% increase is already too much, and I' m here to persuade the Union to see reason.
B.
I hope that strikes should be banned in all sectors relating to the nation' s security and stability.
C.
We will never go back to work until our goals are achieved.
D.
I think that the government should give in to the electricity worker' s demands.
E.
I strongly suggest that all the power stations should be run by the army and that the strikers should be put into prison.
F.
I must make you clear that strikes will destroy the economy and that many people will lose their jobs.
G.
We are forced to call a strike because the government rejected our wage claim.
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