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【单选题】
企业转让土地使用权应交的土地增值税,如果土地使用权在“无形资产”科目核算,正确的会计方法是( )A.
按实际收到的金额，借记“银行存款”科目；按的增值税，贷记“税费——增值税(销项税额)”，按的土地增值税，贷记“税费——土地增值税”科目，同时冲销土地使用权的账面价值，贷记“无形资产”科目，按其差额，借记“营业外支出”科目或贷记“营业外收入”科目
B.
借记“固定资产清理”科目，贷记“税费——土地增值税”科目
C.
借记“在建工程”科目，贷记“税费——土地增值税”科目
D.
借记“营业外支出”科目，贷记“税费——土地增值税”科目
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【简答题】广告市场的整体环境因素包括社会的 ()等。 A政治环境 B经济环境 C文化因素 D 科学技术因素
【单选题】If consumers spend their income either on gasoline or food, then an increase in the price of gasoline rotates the budget line
A.
inward along the food axis.
B.
outward along the food axis.
C.
inward along the gasoline axis.
D.
outward along the gasoline axis.
【单选题】Assume the price of gasoline is $2.40 per gallon, and the equilibrium quantity of gasoline is 12 million gallons per day with no tax on gasoline. Starting from this initial situation, which of the fol...
A.
A 10 percent increase in the price of gasoline reduces the quantity of gasoline demanded by 2 percent and it increases the quantity of gasoline supplied by 5 percent; and the tax on gasoline amounts to $0.40 per gallon.
B.
A 10 percent increase in the price of gasoline reduces the quantity of gasoline demanded by 2 percent and it increases the quantity of gasoline supplied by 7 percent; and the tax on gasoline amounts to $0.40 per gallon.
C.
A 10 percent increase in the price of gasoline reduces the quantity of gasoline demanded by 1 percent and it increases the quantity of gasoline supplied by 8 percent; and the tax on gasoline amounts to $0.35 per gallon.
D.
There is insufficient information to make this determination.
【简答题】遗传信息需要通过转录 和 得到表达。
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