题目内容
某企业为增值税一般纳税人，适用的增值税税率为17%，适用的消费税税率为10%。该企业委托其他单位(增值税一般纳税人)加工一批属于应税消费品的原材料(非金银首饰)，该批委托加工原材料收回后直接用于出售。发出材料的成本为180万元，支付的不含增值税的加工费为90万元，支付的增值税为15.3万元，受托方代收代交的消费税为30万元。该批原材料已加工完成并验收入库的成本为( )万元。
查看答案
搜索结果不匹配？点我反馈
更多问题
在非货币性资产交换中，如果同时换入多项资产，非货币性资产交换具有商业实质，且换入资产的公允价值能够可靠计量的，应当按照( )的比例，对换入资产的成本总额进行分配，确定各项换入资产的入账价值。
民用建筑构造一般由______、墙体、柱、楼板、______、楼梯、屋顶等部分组成。其中______这些承重部分共同组成了建筑物的结构体系，它们在建筑物中称为______。
There are many kinds of libraries in the world. And we could borrow books or get the information from it. They may be (36) , school, college and most of (37) or some others. We may call them as (38) libraries such as those in hospital, businesses, (39) , or service department and (40) . Some of these libraries are for (41) children and adult, and most of them are adults. Some are almost (42) for children and some are for adults only. Perhaps the first library that children learn to use is the home library. In small houses or (43) , the home library may be no more than a few books kept in a bookcase. (44) . Home libraries usually have books for all members of the family. (45) . These reference books may include cookbooks, bird or flower books, dictionaries, and encyclopedias. Many grade schools and high schools have libraries for pupils and teachers to use. School libraries have books and other printed materials for classroom use as well as books that students read just for fun, or because of an interest in a subject. (46) . This is called a centralized library. There may also be classroom libraries, usually small collections of books laid on a few shelves or tables in one corner of each of the classrooms.
甲公司以库存商品A产品、B产品交换乙公司原材料，双方均将收到的存货作为库存商品核算(具有商业实质)。甲公司和乙公司适用的增值税税率为17%，假定计税价格与公允价值相同。有关资料如下：甲公司换出：①库存商品—A产品，账面成本360万元，已计提存货跌价准备60万元，公允价值300万元；②库存商品—B产品，账面成本80万元，已计提存货跌价准备20万元，公允价值60万元。乙公司换出原材料的账面成本413万元，已计提存货跌价准备8万元，公允价值400万元，甲公司另向乙公司支付46.8万元补价，则甲公司取得的原材料的入账价值为( )万元。
微信支付 
支付宝支付