甲、乙两个企业均为增值税一般纳税人,乙企业为生产企业,甲为商业企业。所售货物均使用17%的税率。2006年9月发生如下业务: 甲企业采用分期收款方式批发商品取得收入600万元(不含税),合同规定9月和10月分两期等额支付。9月份因购货方资金紧张,未付款,而是开来1张等额商业票据。销售给消费者取得销售收入234万元。 乙企业售给甲商场一批货物,采用委托银行收款方式结算,货物已经发出并办妥托收手续,开具的专用发票上注明的销售额300万元,税金为51万元。甲商场尚未付款。乙企业当月购进一批生产用原材料,已支付货款和运费,取得的增值税专用发票注明的销售额 100万元,税金17万元,尚未到货。乙企业购进一批纪念品取得的专用发票上注明的销售额为5000元,税金850元,其中一部分在节日时发给本厂职工,价值4000元,另一部分赠送给客户,价值1000元。因质量问题,甲商场退回上月从乙厂的进货50件,每件不含税价格为400元。退货手续符合规定。 根据上述资料回答下列问题: 甲企业9月份应纳的增值税为( )万元。
A. 85
B. 85.34
C. 90.78
D. 34.34
查看答案
指令SAR可用来 【2】 除2,而指令SHR则可用来对无符号数除2。
农民王某办了一个私营建筑公司,搞工程承包成为村里的首富。王某不再满足于只当一个普通农民,该村选举村长前,王某让公司会计从银行提取8万余元现金,自己并通过亲友给全村每户村民送去内装1千元的红包,请他们在选举村长时"多关照"。结果在选举中王某以微弱多数当选为村长。就任村长后,王某逐渐显露出横行霸道的作风,办事自己一个人说了算。他私下将村中一部分位置较好的耕地以低价卖出,得到400余万元,吹嘘为自己带领全村致富的"政绩",剩下的山地、荒地让村民承包,村民怨声载道。王某还以小恩小惠手段先后奸淫了5名妇女,利用职权以解除土地承包合同相威胁先后奸淫了3名妇女。王某的所作所为引起村民的愤怒,私下商议要"教训"王某。王某听到这一消息,即通过熟人介绍从尤某处购买其走私的手枪一支带在自己身上,还找到了4名保镖整日不离左右。县检察院听到群众的反映,派员到该村了解情况,被王某派去的保镖拒之村外。后由公安机关在王某到镇里开会时拘捕了他。 王某奸淫妇女的行为在下列几项犯罪中有哪几种是可以排除的( )
A. 侮辱妇女罪
B. 强奸罪
C. 侮辱罪
D. 聚众淫乱罪
患者,男性,46岁,右上后牙3天来持续胀痛,1日来加重,有跳痛,不能咬物。近2个月以来,该部位一直食物嵌塞严重。 最有可能的诊断是
A. 牙龈乳头炎
B. 三叉神经痛
C. 急性上颌窦类
D. 急性根尖周炎
E. 急性牙髓炎
The ups and downs of life may seem to have no predictable plan. But scientists now know there are very definite patterns that almost all people share. Even if you’’ve passed some of your "prime", you still have other prime years to experience in the future. When are you smartest From 18 to 25, according to I. Q. scores; but you’’re wiser and more experienced with increasing age. You’’re sharpest in your 20’’s. But your I. Q. for other tasks climbs. Your vocabulary at age 45, for example, is three times as great as when you graduated from college. At 60, your brain possesses almost four times as much information as it did at age 21. When are you happiest You have the best physical sense of yourself from 15 to 24; the best professional sense from 40 to 44. Before age 24, we believe that our happiest years are yet to come; over 30, we believe that they’’re behind us. A National Health Survey agrees: After age 30, we become more realistic and do not view happiness as a goal in itself. If we maintain our health, achieve professional and emotional goals, happiness will follow. When are you most creative Generally between 30 and 39, but the peak varies with different professions. Mozart wrote a symphony by age eight, and Mendelssohn composed his best known work at 17, but most of the great music was written by men between 33 and 44. Though the peak in most fields comes early, creative people continue to produce quality work throughout their lives. For the "well-conditioned mind" , there is no upper limit. The expression "prime years" on Line 2, Paragraph 1 probably means_________.
A. the age of ideal physical condition
B. be early in time or order
C. the period of ideal or peak condition
D. the most special days