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Many college students today own personal computer that cost anywhere from $1,000 to perhaps %5,000 or more. (26)_____, it is not uncommon for them to purchase (27)_____costing another several hundred dollars. Twenty years ago, computers were (28) _____, but they were very large and extremely expensive. Few, if any,(29) _____ purchased computers for home use. Over the years, the price ofthe “guts” of a computer---its memory—has declined to less than a thousandth of the price per unit of memory that prevailed twenty years ago. This is the main reason why computers cost so much less today than they used to. Moreover, (30) ______improvements have made it possible to (31) _____memory circuitry that is small enough to fit into the portable personal computers that many of us own and use. (32)_____, as the price of computation has declined the average consumer and business have spent more on purchasing computers. (33)_____,improved agricultural technology,hybrid(杂交)seeds,(34)______animal breeding, and so on have vastly increased the amount of output a typical farmer can produce. The prices of goods such as meats and grains have fallen sharply relative to the prices of most other goods and services. As agricultural prices have fallen, many households have decreased their total expenses on food. Even though the (35)_______of a product purchased generally increases when its price falls, total expenses on it may decline. 32()

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某汽车制造企业属于2008年12月31日以前术纳入扩大增值税抵扣范围试点的增值税一般纳税人,生产某种品牌的小轿车(消费税税率为5%),每辆统一不含税价格为10万元,2009年2月发生如下业务: (1)与某特约经销商签订了40辆小轿车的代销协议,代销手续费5%,当月收到经销商返回的30辆小轿车的代销清单及销货款(已扣除手续费)和税款,考虑到与其长期业务关系,汽车厂开具了40辆小轿车的增值税专用发票; (2)赠送给某协作单位小轿车3辆,并开具了增值税专用发票,同时请运输企业向协作单位开具了0.6万元的运费发票并转交了协作单位; (3)用一辆小轿车与空调生产厂家交换了30台空调,用于改善办公条件,考虑双方等价交换,故均未开具增值税专用发票,也不再进行货币结算; (4)将本企业售后服务部使用三年的2辆小轿车(每辆原入账价值为8万元),每辆定价4.24万元销售给了某企业: (5)提供汽车修理服务,开具普通发票上注明的销售额为5.85万元; (6)本月购进生产材料,取得增值税专用发票上注明增值税14万元,货款只支付700%,其余30%下月一次付清,并支付购货运输费3万元(有货票); (7)进口一批汽车轮胎,关税完税价格为75万元,缴纳关税15万元,货已入库,本月生产领用50%。(已知,小轿车消费税税率为5%,汽车轮胎为3%。) 根据以上资料,回答下列问题: 企业当月应纳增值税( )万元。

A. 45.83
B. 51.32
C. 58.79
D. 61.44

某橡胶厂系增值税一般纳税人,本月销售汽车轮胎取得货款,开具的增值税专用发票上注明价款为200万元,销售汽车轮胎取得含税收入100万元,以成本价转给统一核算的门市部汽车轮胎一批,成本价为60万元,门市部当月全部售出,开具普通发票上注明货款金额74.88万元,已知汽车轮胎适用消费税税率为3%,则该橡胶厂本月应纳消费税税额为( )。

A. 9.61万元
B. 10.57万元
C. 10.02万元
D. 10.48万元

Questions 9 to 11 are based on the conversation you have heard. Why can’t the man order the other drawing office supplies right now?()

A. The person in charge is not in the office.
B. The supplies are out of stock for the moment.
C. They failed to reach an agreement on the price.
D. The company is re-cataloguing the items.

某经央行批准从事金银首饰经营的中外合资首饰厂是增值税一般纳税人,经营范围为首饰的制作、批发、零售、带料加工、修理、清洗,9月发生下列业务: (1)购入红宝石戒面800粒,价款80000元,增值税13600元;购入18K黄金价款200000元,增值税34000元。 (2)将500粒红宝石戒面加价转售给另一首饰厂继续加工,不含税价款60000元;将300粒红宝石戒面加工成黄金镶嵌戒指,按照合同交由央行批准经营的某中外合资首饰零售店赊销,该商店当月零售戒指200只,含增值税销售额230000元,商店与该厂发生结算销售,不含增值税价140000元。 (3)将自行设计没有同类价格的纯银项链赞助《漓江风情》剧组,成本为19000元。 (4)接受某工艺品厂委托(没有提供经营金银许可资质证明),为该工艺品厂加工一批银饰品和铜质镶玛瑙手镯,合同规定工艺品厂提供成本为26000元的纯银材料和成本为41000元的手镯用材,首饰厂收取银饰品不含税加工费(含辅料费)50000元以及手镯不含税加工费(含辅料费)40000元。 (5)当月为某商店修理首饰收取款项2808元,开具普通发票;帮固定客户清洗首饰收取款项10530元。 上述相关发票均经过认证,根据以上资料回答下列问题: 笔业务应缴纳的消费税为( )。

A. 4000元
B. 8263.16元
C. 13000元
D. 17444.44元

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