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【单选题】
A公司购入C材料一批.增值税专用发票上记载的货款为100000元.增值税额为17000元。另对方代垫包装费500元,全部款项己用转账支票付讫,材料已验收入库,A公司会计处理对的是()A.
借原材料-C材料100500应交税费-成交增值税(进项税额）17000贷：银行存款117500
B.
借：原材料-C材料100000应交税费-应交增值税(进项税额）17000其他应收款500贷：银行存款117500
C.
借：原材料-C忖料100500贷：银行存款100500
D.
借：原材料-C材料117500贷：银行存款100S00应交税费-应交增值税(销项税额>17000
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举一反三
【单选题】His sacrifices for the country were never officially ________________, which made all of us feel discouraged. [ ]
A.
acknowledged
B.
appealed
C.
recommended
D.
evaluated
【简答题】目前计算机正朝着( )方向发展。
【简答题】目前,计算机正朝着巨型化,( ),( ),智能化,多功能化的方向发展。
【单选题】Which of the following statements best characterizes the taxation of returns on international investments in an investor’s country and/or the country where the investment is made?
A.
Capital gains normally are taxed only by the country where the investment is made.
B.
Tax-exempt investors normally must pay taxes to the country where the investment is made.
C.
Investors in non-U.S. common stock normally avoid double taxation on dividend income by receiving a tax credit for taxes withheld by the country where the investment is made.
D.
The investor’s country normally withholds taxes on dividend payments.
【简答题】供应链的基本特征是什么？
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