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【多选题】
纳税人具有下列( )情形之一的,核定征收企业所得税。
A.
依照法律、行政法规的规定可以不设置账簿或应当设置但未设置账簿的
B.
擅自销毁账簿或者拒不提供纳税资料的
C.
虽设置账簿,但账目混乱或者成本资料、收入凭证、费用凭证残缺不全,难以查账的
D.
发生纳税义务,未按照规定的期限办理纳税申报,经税务机关责令限期申报,逾期仍不申报的
E.
申报的计税依据明显偏低,有正当理由的
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【单选题】下列各项中,( )是无权组织实施本行政区域内的会计师事务所执业质量检查。
A.
省级人民政府财政部门
B.
自治区人民政府财政部门
C.
直辖市人民政府财政部门
D.
县级人民政府财政部门
【简答题】甲公司12月份发生下列业务: (1)销售产品一批,售价650000元,增值税110500元,款项已存入银行。 (2)销售多余原材料一批,售价25000元,增值税4250元,收到一张商业承兑汇票。 (3)以银行存款支付本企业负担的产品运杂费120000元。 (4)开出转账支票一张25000元捐赠给公益性部门。 (5)收到罚款收入15000元存入银行。 (6)结转已销产品成本280000元。 (7)结...
【单选题】企业结转已销售产品的成本120000元。应编制会计分录()。
A.
借: 生产成本 120000 贷: 库存商品 120000
B.
借: 库存商品 120000 贷: 主营业务成本 120000
C.
借:主营业务成本 120000 贷:库存商品 120000
D.
借: 库存商品 120000 贷: 产成本 120000
【单选题】When the Fed raises the federal funds rate, other
A.
interest rates fall, consumption, investment and net exports increase, and the aggregate demand curve shifts rightward.
B.
interest rates fall, consumption, investment and net exports decrease, and the aggregate demand curve shifts leftward.
C.
interest rates rise, consumption, investment and net exports decrease, and the aggregate demand curve shifts leftward.
D.
interest rates rise, consumption, investment and net exports increase, and the aggregate demand curve shifts rightward.
【单选题】&8226;Read this passage from an article about arbitration. &8226;Choose the best sentence from the following sentences to fill each of the gaps. &8226;For each gap 9-14, mark one letter (A-H) on your ...
A.
The person appointed to act as arbitrator will hear the views of both parties on the matter in dispute and decide where the truth of the matter lies and how the problem should he resolved.
B.
Arbitration is the settlement of disputes between parties without recourse to law.
C.
The arbitrators' decisions can only be appealed under very limited circumstances.
D.
The referees must be mutually selected by each party to the disputes.
E.
Arbitrators are very helpful in arbitration and can solve your problems.
F.
If you can't reach an agreement through mediation, you can still go to arbitration.
G.
Instead of judges or juries, arbitrators decide if wrongdoing occurred and how to correct it or compensate you for it. (9)
【单选题】When the Fed raises the federal funds rate, in the foreign exchange market people ( ) dollars and the price of the dollar ( ) on the foreign exchange market.
A.
sell; rises
B.
sell; falls
C.
buy; rises
D.
buy; falls
【单选题】下列各项中,无权组织实施本行政区域内的会计师事务所执业质量检查的国家行政机关是()。
A.
省级人民政府财政部门
B.
自治区人民政府财政部门
C.
直辖市人民政府财政部门
D.
县级人民政府财政部门
【单选题】空心毛坯胀形是将空心件或管状坯料胀出所需曲面的一种加工( )。
A.
方法
B.
方式
C.
零件
D.
工序
【单选题】企业根据当月实现的营业收入和适用的营业税税率计算营业税时,应记入( )账户的借方。
A.
“主营业务成本”
B.
“营业外支出”
C.
“应交税费—应交营业税”
D.
“税金及附”
【简答题】Choose the best topic from A to F according to the meaning of the passage. Maybe you are an average (普通的) student. You probably think you will never be a top student. In fact, anyone can become a bett...
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