【单选题】船舶在岛礁区航行,可利用物标“开视”和“闭视”的方法避让危险物,该方法属于 。
【简答题】阅读理解。 In 2006,I spent 3 glorious weeks in South Africa.It was my first time traveling on the African continent and truly each day was filled with one adventure after another.That was the craziest and ...
【简答题】阅读理解 When I was eleven years old, one day I went skating with a friend. It was my first time to go ice skating, so I was nervous . I didn't know how to skate. My friend spent some time teaching me to ...
【简答题】It was my first time that I ___ __________ _ (make) a speech in public.
【判断题】船舶在岛礁区航行,可利用物标“开视”和“闭视”的方法避让危险物,该方法属于方位避险。
【单选题】某具有进出口经营权的生产企业,对自产货物经营出口销售及国内销售。该企业2003年2月份,期初留抵进项税额5万元,购进货物允许抵扣的进项税额为140万元,内销产品销项税额为51万元,出口产品离岸价为人民币2400万元,假设该企业适用增值税税率为17%,退税率为15%。则下列账务处理中,属于该企业出口退税业务应编制的会计分录是( )。(会计分录中的单位为“元”,下同)
A.
借:主营业务成本 3140000 贷:应交税金——应交增值税(出口退税) 3140000
B.
借:应收补贴款 3600000 贷:应交税金——应交增值税(出口退税) 3600000
C.
借:应收补贴款 460000 贷:应交税金——多交增值税 460000
D.
借:应交税金——应交增值税(出口抵减内销产品应纳税额) 3140000 贷:应交税金——应交增值税(出口退税) 3140000
【单选题】为治疗儿童多动症开具哌醋甲酯片,每张处方的限量是( )
【简答题】摄影艺术的主要包含( )、光与影的艺术两种特性。