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【单选题】
根据《房屋建筑与装饰工程工程量计量规范》GB 50854-2013,关于土石方回填工程量计算说法正确的是( )
A.
回填土方项目特征应包括填方来源及运距
B.
室内内回填应扣除间隔墙所占体积
C.
场地回填按设计回填尺寸以面积计算
D.
基础回填不扣除基本垫层所占体积
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【单选题】Suppose Congress passed a new tax system, such that all federal, state, and local taxes were replaced with one tax: a tax of $14,000 for every person 18 and over. This new tax system would clearly imp...
A.
.    tax equity.
B.
.    tax fairness.
C.
.    tax efficiency.
D.
.    government revenue.
【简答题】(ii) Explain the income tax (IT), national insurance (NIC) and capital gains tax (CGT) implications arising on the grant to and exercise by an employee of an option to buy shares in an unapproved shar...
【简答题】长江公司为增值税一般纳税人,存货采用实际成本计价。该公司2006年9月1日有关会计科目的余额如下: 长江公司2006年9月发生以下经济业务: (1)购入原材料3000元,增值税510元,材料已验收入库,款项以银行存款支付。 (2)销售产品一批,价款为50 000元,增值税为8 500元。款项收到存人银行。该批产品的成本为25 000元。 (3)购入不需要安装的设备一台,价款为10000元,增值税为...
【单选题】Suppose that a tax is placed on DVDs. If the seller ends up paying the majority of the tax we know that the
A.
demand curve is more inelastic than the supply curve.
B.
supply curve is more inelastic than the demand curve.
C.
government has placed the tax on the seller.
D.
government has placed the tax on the buyer.
【简答题】长江公司属增值税一般纳税人,适用增值税税率17%;原材料采用计划成本法进行日常核算,甲材料主要用于生产H产品。2012年5月1日,甲材料单位计划成本为120元/千克,计划成本总额为240000元,材料成本差异为4800元(超支)。5月份发生以下经济业务: (1)2日,从外地釆购一批甲材料共计1000千克,增值税专用发票注明价款120000元,增值税20400元:发生运费5000元(允许按7%抵扣增...
【单选题】Suppose that a tax is placed on books. If the buyer pays the majority of the tax we know that the
A.
supply curve is more inelastic than the demand curve.
B.
demand curve is more inelastic than the supply curve.
C.
government has placed the tax on the seller.
D.
government has placed the tax on the buyer.
【单选题】[Figure 6-17] Suppose buyers, rather than sellers, were required to pay this tax (in the same amount per unit as shown in the graph). Relative to the tax on sellers, the tax on buyers would result i...
A.
buyers bearing a larger share of the tax burden.
B.
sellers bearing a smaller share of the tax burden.
C.
the same amount of tax revenue for the government.
D.
Both a) and b) are correct.
【简答题】长江公司为增值税一般纳税人,2011年11月30日的科目余额表如下表所示: 单位:元 科目名称 借方余额 贷方余额 科目名称 借方余额 贷方余额 银行存款 54 000 短期借款 35 000 应收账款 40 000 应付账款 20 000 坏账准备——应收账款 160 预付账款 51 200 预付账款 7 000 应交税费 2 500 原材料 20 000 应付利息 7 840 库存商品 90 ...
【单选题】Suppose a $1 tax is placed on a good. The more elastic the supply of the good, the
A.
larger the increase in the after-tax price.
B.
smaller the decrease in the quantity sold.
C.
less of the tax will be paid by the buyers.
D.
more of the tax will be paid by the sellers.
【单选题】Suppose a tax is imposed on the buyers of a product. The burden of the tax will fall
A.
entirely on the buyers.
B.
entirely on the sellers.
C.
entirely on the government.
D.
on both the buyers and the sellers.
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