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【单选题】
设在经济特区的生产性外商投资企业甲为增值税一般纳税人。从事相关货物的出口兼内销。2004年5月家企业发生以下业务： (1)购进原料取得专用发票上注明价款和税金分别为700万元、119万元。支付购货运费取得运输公司普通发票，支付的运费9万元，装卸费1万元。货物已到并验收入库。 (2)内销A产品取得货款80万元(不含税价)，开出专用发票。 (3)将自产B产品用于对外投资，公允价为220万元(含税价)。 (4)购进免税农产品，收购凭证上注明的价款180万元，支付运费1.2万元，取得运输发票，货到入库。 (5)出口A、B两种货物一批，货物离岸价1100万元。 (6)向自来水公司购自来水，取得专用发票上注明的价款120万元。 (7)购买办公用品(非固定资产)，取得专用发票上注明的税金0.12万元，已投入使用。 (8)进口原料完税价格126万元(关税率10%)，进口流水线设备一套，完税价格60万元(关税率25%)已办妥完税手续，取得完税证，货物与设备均已验收入库。 根据上述资料，计算并回答下列问题： 要求：计算外商5月份应缴、应退的增值税(A、B货物增值税率为17%；增值税出口退税率为13%)。 当月甲企业发生的销项税额为：( )
A.
13.6万元
B.
31.97万元
C.
51.00万元
D.
45.57万元
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【单选题】企业与受资者之间的财务关系是 ( )
A.
债权关系
B.
债务关系
C.
所有权关系
D.
资金结算关系
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【简答题】本量利分析(Cost—Volume—Profit ysis)
查看完整题目与答案
【单选题】企业与受资者之间的财务关系是()
A.
所有权关系
B.
债权关系
C.
债务关系
D.
'资金结算关系'
查看完整题目与答案
【多选题】校内 发现的发热患者 处置 流程?
A.
发放口罩
B.
询问登记
C.
劝说就诊
D.
隔离转运
查看完整题目与答案
【单选题】The division of computer generations is marked by ______.
A.
time    
B.
feature
C.
volume    
D.
cost
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【单选题】Cost-volume-profit (CVP) analysis examines:
A.
The behavior of some costs and revenues as changes occur in the output level
B.
The behavior of total cost, total revenues and operating income as changes occur in the output level
C.
A single revenue driver and multiple cost drivers in special case CVP
D.
Multiple revenue drivers and a single cost driver in special case CVP
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【单选题】‍Whichof the following assumptions is incorrect in cost-volume-profit analysis?
A.
Selling price is constant.
B.
Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.
C.
In multiproduct companies, the sales mix is constant.
D.
In manufacturing companies, inventories do not change.
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【单选题】A band of normal activity or volume in which specific cost-volume relationships are maintained is referred to as the ________.
A.
average range
B.
cost-allocation range
C.
cost driver range
D.
relevant range
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【单选题】Selecting a volume‐related cost driver and classifying each account as a variable cost or a fixed cost is called:
A.
a. engineering analysis
B.
b. high‑low analysis
C.
c. visual‑fit analysis
D.
d. account analysis
查看完整题目与答案
【单选题】The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.
A.
selling prices
B.
production volume
C.
levels of discretionary fixed costs
D.
all the three above
查看完整题目与答案
相关题目：
【单选题】企业与受资者之间的财务关系是 ( )
A.
债权关系
B.
债务关系
C.
所有权关系
D.
资金结算关系
查看完整题目与答案
【简答题】本量利分析(Cost—Volume—Profit ysis)
查看完整题目与答案
【单选题】企业与受资者之间的财务关系是()
A.
所有权关系
B.
债权关系
C.
债务关系
D.
'资金结算关系'
查看完整题目与答案
【多选题】校内 发现的发热患者 处置 流程?
A.
发放口罩
B.
询问登记
C.
劝说就诊
D.
隔离转运
查看完整题目与答案
【单选题】The division of computer generations is marked by ______.
A.
time    
B.
feature
C.
volume    
D.
cost
查看完整题目与答案
【单选题】Cost-volume-profit (CVP) analysis examines:
A.
The behavior of some costs and revenues as changes occur in the output level
B.
The behavior of total cost, total revenues and operating income as changes occur in the output level
C.
A single revenue driver and multiple cost drivers in special case CVP
D.
Multiple revenue drivers and a single cost driver in special case CVP
查看完整题目与答案
【单选题】‍Whichof the following assumptions is incorrect in cost-volume-profit analysis?
A.
Selling price is constant.
B.
Costs are linear and can be accurately divided into variable and fixed elements. Unit variable cost and unit fixed costs remain constant.
C.
In multiproduct companies, the sales mix is constant.
D.
In manufacturing companies, inventories do not change.
查看完整题目与答案
【单选题】A band of normal activity or volume in which specific cost-volume relationships are maintained is referred to as the ________.
A.
average range
B.
cost-allocation range
C.
cost driver range
D.
relevant range
查看完整题目与答案
【单选题】Selecting a volume‐related cost driver and classifying each account as a variable cost or a fixed cost is called:
A.
a. engineering analysis
B.
b. high‑low analysis
C.
c. visual‑fit analysis
D.
d. account analysis
查看完整题目与答案
【单选题】The cost-volume-profit (C-V-P) analysis can be used in making decisions about ______ and so on.
A.
selling prices
B.
production volume
C.
levels of discretionary fixed costs
D.
all the three above
查看完整题目与答案