【单选题】甲卷烟厂为增值税一般纳税人,2016年10月从烟农手中购进烟叶,支付买价100万元,并且按照规定支付了10%的价外补贴,同时按照收购金额的20%缴纳了烟叶税。将其运往乙企业(增值税一般纳税人)委托加工成烟丝,支付不含税运费7.44万元,取得增值税专用发票,向乙企业支付加工费,取得增值税专用发票注明加工费12万元、增值税2.04万元。已知烟丝消费税税率为30%,乙企业应代收代缴消费税( )万元...
【简答题】存货作业三 1 、甲委托乙企业加工材料一批(属于应税消费品)。原材料成本为20 000元,支付的加工费为7 000元(不含增值税),消费税税率为10%,材料加工完成并已验收入库,将直接用于销售。双方均为增值税一般纳税人企业,适用的增值税税率为13%。 要求:编制甲公司会计处理 2 、甲企业为增值税一般纳税人,发生以下业务: (1)购入乙种原材料100吨,收到的增值税专用发票上注明的售价每吨为1万元...
【单选题】Peter is experiencing a difficult period in his life.
【简答题】What is Peter going to do this afternoon? [A] Ride bicycle. [B] Go to swimming. [C] Take part in a basketball match.
【简答题】Mary: Hi, Peter! Going away for the holidays, right? Peter; Yes, I am. ___51 ___? Mary: Well, I&39;m going to stay in the city. Peter: What are you going to do then?Mary: ___52___ Peter: ___53_? Mary:...
【单选题】听力原文:P: Hello, Jim. Where are you going? J: Hello, Peter. I am going to the cinema. What about coming with me? P: No, thanks. I'm going home. My wife's expecting me. J: What a pity. P: Do you go to th...