题目内容
A公司为一综合性的生产企业，增值税一般纳税人，适用增值税税率17%。2009年3月发生的下列事项，请依次分析流转税的处理： (1)当月销售货物收款50000元，未开具发票； (2)2009年1月销售货物30000元，发货时同时开具了增值税专用发票，本月初因质量问题被退回，按规定程序开具了红字专用发票； (3)上月购进的原材料中有15000元用于企业新办公楼的工程建设，进项税额已经抵扣； (4)本月将自产货物20000元(市场不含税价格22000元)用于对灾区捐赠； (5)将自产的产品用于本企业对外营业的大酒店，该产品的生产成本5200元，对外的市场零售价8500元； (6)将外购的用于生产高档化妆品的普通化妆品(购进价4000元)用于职工福利。
查看答案
搜索结果不匹配？点我反馈
更多问题
上市公司暂停上市后，该公司股票不得转让。（）
Task 3 In order to rent and drive a car in Japan, you require a Japanese driving license or an international driving permit. In case of France, Germany and Switzerland, an official translation of your home country’s driving license is required. International driving permits must be obtained in your home country, usually through the National Automobile Association, before you leave for Japan. They are valid for one year and must be accompanied by your home country’s driving license in order to be valid. Japan recognizes only international driving permits, which are based on the Geneva Convention of 1949. Some countries, such as France, Germany and Switzerland, however, issue international driving permits, which are based on different conventions. The permits issued by those countries are not valid in Japan. Instead, people with a French, German or Swiss driver’s license can drive in Japan for up to one year with an official Japanese translation of their driving licenses. Contact the respective embassies or consulates in Japan for details on how to obtain a recognized translation. The minimum age for driving in Japan is 18 years. Why are driving permits issued by countries such as France, Germany and Switzerland not valid in Japan
甲、乙、丙三个公司均为股份有限公司，适用企业所得税税率均为25%。有关资料如下： (1)2006年6月1日，甲公司以固定资产投资于丙公司，拥有丙公司250万普通股 (占丙公司股权的25%，丙公司普通股的每股面值为1元)，采用权益法核算。2007年1月1日，该项长期股权投资的账面余额为880万元，公允价值为990万元，末计提减值准备。该项长期股权投资的计税成本为850万元。 (2)2007年1月1日，甲公司以拥有对丙公司的长期股权投资换人乙公司的生产设备一套和无形资产一项，并支付补价110万元。’乙公司的生产设备和无形资产账面价值 分别为750万元、250万元，公允价值分别为800万元、300万元，假设转让过程中未发生相关税费。乙公司对取得的丙公司的长期股权投资采用权益法核算。 (3)丙公司成立于2006年6月1日，2006年度实现净利润320万元，其股东权益变动除净利润因素外，无其他事项，且除提取盈余公积外无其他利润分配事项。2007年 1月1日股东权益有关账户的余额为：“股本”贷方余额为1000万元，“资本公积”贷方余额为2200万元，“盈余公积”贷方余额为48万元，“利润分配——未分配利润”贷方余额为272万元。 (4)2007年9月5日，丙公司收到一笔与资产相关的政府补助50万元，款项于当日存入银行。 (5)2007年度丙公司累计实现净利润300万元。2008年2月3日丙公司董事会作出如下决议：按2007年度实现净利润的15%提取盈余公积，向投资者分配现金股利，每 10股1.5元。丙公司2007年的财务报告于2008年3月15日批准对外报出。 根据上述资料，回答下列各题： 甲公司2007年1月1 H换人的无形资产的入账价值为( )万元。
Task 1 Job letters and resumes must attract the attention of busy readers, who may spend only 60 seconds deciding whether to consider you further. This article gives you the tools to write a successful letter and resume. "Successful," of course, means a letter and resume that will get you an interview. After that, your interpersonal skills will help you land the job. The letter and resume only aim to get you to the next step — the personal interview. Most job letters and resumes still get sent through the mail. However, a growing number of applicants (申请人) use the Internet to apply for jobs. For example, on-line services can place resumes into a bank used by hundreds, perhaps thousands, of companies. The resumes will be scanned with the use of software, which searches for key words that reflect abilities needed for specific jobs and then sends selected resumes to companies. Whether you use on-line techniques like e-mail and resume services or stick with the traditional approach (方式) the same basic writing principles apply. Your letter, no longer than one page, should be specific about the job you seek and your main selling points. The resume — one page or two at most — should simply, specifically, and neatly highlight (强调) your background. A successful letter and resume will help you ______.
微信支付 
支付宝支付