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【单选题】
人民商场（中国人民银行批准的金银首饰经营单位）为增值税一般纳税人，5月采取以旧换新方式销售金戒指20只，每只新金戒指的零售价格为12500元，每只旧金戒指作价6800元，每只金戒指取得差价款5700元；取得首饰修理费16570元（含税）。下列关于该商场上述业务增值税税额计算正确的是（ ）。A.
(12500 × 20+16570) ÷ (1+13%) × 13%
B.
5700 × 20 × 13%+16570 ÷ (1+13%) × 13%
C.
(5700 × 20+16570) ÷ (1+13%) × 13%
D.
12500 × 20 × 13%+16570 ÷ (1+13%) × 13%
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举一反三
【单选题】如果一个元素外层套用了CSS样式,内层套用了HTML样式,在起作用的_____。
A.
CSS样式
B.
HTML样式
C.
两种样式的混合效果
D.
冲突,不能同时套用
【简答题】voluntary export restraints
【单选题】A voluntary export agreement
A.
Typically applies only to the world's most important exporting nation(s)
B.
Typically applies only to the world's least important exporting nation (s)
C.
Is always more restrictive on trade than a tariff or import quota
D.
All of the above
【单选题】"Voluntary export restraints" involve
A.
a sharing of benefits by both countries equally.
B.
the transfer of revenues to the importing consumers.
C.
the exercise of monopoly power by the exporting country.
D.
the exercise of monopoly power by the importing country.
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