题目内容
金联商业进出口公司为一般纳税企业，以人民币为记账本位币，对外币交易采用交易日即期汇率折算，该公司2014年3月份发生以下业务：（1）从北京箱包厂（增值税一般纳税人）购进A型箱包20000只，取得增值税专用发票注明价款400万元，税额68万元。上列款项以银行存款支付，货物已验收入库。（2）以进料加工贸易方式进口箱包面料18000米，组成计税价格折合人民币164万元，该批进口面料关税税率10%，增值税税率17%，上列款项均以人民币银行存款支付，货物已验收入库。（3）该公司将上列18000米进口面料以委托加工方式委托三鑫箱包公司加工成B型箱包一批，今公司财务部门接到该批面料出仓单据。（4）今取得该厂开来的加工费增值税专用发票：该批委托加工的B型箱包加工费为500万元，税款85万元。以银行存款支付上列款项后将加工完毕的B型箱包验收入库。（5）该公司于3月份根据出口合同将该批委托加工的B型箱包及上列外购A型箱包20000只全部向美国客户出口，出口销售额折合人民币1775万元。当商品装船后，今由公司业务部门向银行办理交单手续，财务部门确认外销收入并结转出口商品成本。（6）该公司根据退税部门规定，收齐有关单证并经信息核对无误后，向所在地退税机关申报办理出口退税。B型箱包及外购A型箱包的退税税率均为13%。（7）今收到税务机关退还的出口退税款。要求：根据该公司上列各项业务，编制必要会计分录。
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Questions 6 to 15 are based on the conversation you have just heard.
Americans often say that there are only two things a person can be sure of in life:S36 ______ and taxes. Many people feel that the United States has the worst taxes in the world. Taxes are the money that people pay to support their government. There are generally three S37 ______ of government in the United States: federal, state, and city; therefore, there are three types of taxes. Salaried people who earn more than four to five thousand dollars per year must pay a certain part of their salaries to the federal government. The percentage varies for different people. It depends on their salaries. The federal government has a two level income tax: that is, 15 or 28 percent. S38 $ ______ is the cutoff. The tax rate is 15 percent below $ 17,850 and 28 percent above. The second tax is for the state government: New York, California, or any of the other forty-eight states. Some states have an income tax similar to that of the federal government. S39 ______ . Other states have a sales tax, which is a percentage charged to any item which people buy in the state. Some states use income tax and sales tax to raise their revenues. The third tax is for the city. This tax comes in two forms: property tax (residents who own a home have to pay taxes on it) and excise tax, which is collected on vehicles in a city. The cities use this money for education, police, public works, etc. Since Americans pay such high taxes, they often feel that they are working one day each week just to pay their taxes. People always complain about taxes. S40 ______ .They all believe that taxes are too high in this country. S37
Passage One Questions 21 to 25 are based on the passage you have just heard.
Passage One Questions 21 to 25 are based on the passage you have just heard.
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