企业必须在会计核算软件全部功能模块和手工记账双轨正常运行3个月以上方可申请以计算机替代手工记账。()
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Passage Two The Securities Exchange Act of 1936 established the Securities and Exchange (61) (SEC) and gave it authority (62) the securities markets. All brokers and dealers doing business in the organized markets must register (63) the SEC. A broker assists the trading process by buying or selling securities in the market for a (n) (64) . A dealer satisfies investors’ trades by buying and selling securities from his own inventory. In addition, attempts to (65) securities prices were declared illegal.
A. manipulate
B. control
C. adjust
D. follow
案例分析题某市轿车生产企业为增值税一般纳税人,2009年经营情况如下:(1)对外销售A型小轿车10000辆,每辆含税售价17.55万元,共计取得含税金额175500万元;支付销售过程中的保险费和装卸费439万元;(2)销售A型小轿车40辆给本公司职工,以成本价核算取得不含税销售金额400万元;该公司新设计生产B型小轿车5辆,每辆成本价12万元,捐赠给市政府,市场上B型小轿车不含税销售价格是16.2万元;(3)向母公司支付管理费130万元,发生技术研发费280万元,其他管理费用1100万元。(4)发生广告费用700万元、业务宣传费用140万元、代销手续费90万元;(5)发生财务费用900万元,其中向其他企业借款支付的利息费用600万元,已知向其他企业借款的年利息率为6%,金融机构同期贷款利率为5%;(6)同期从境外某国分支机构,取得税后收益200万元,在境外已按20%的税率缴纳了所得税。(按照税法的规定缴纳了增值税24678.67万元、消费税30136.2万元、城市维护建设税和教育费附加5481.49万元)根据上述资料和税法有关规定,回答下列问题: 企业所得税前准许扣除的销售税金及附加总和为()万元。
A. 35617.69
B. 33215.42
C. 34215.54
D. 32513.46
Passage Three Similar to a non-financial business, a commercial bank obtains funds from creditors and shareholders; uses funds for its raw materials labor, and recovers funds, hopefully in excess of the amount. The raw materials purchased are funds instead of steel, clothing, or groceries. As in non-financial business a band management’s basic objective should be to maximize the value of the owner’s investment in the bank. Useful information on the appropriate tradeoffs between made and risks taken is obtained from relatively efficient markets for most publicly held banks. The management of smaller banks seeks to achieve the highest returns for the risk level deemed appropriate by the shareholders. Relatively efficient market can usually provide information on the credit worthiness of a commercial bank.
A. Right
B. Wrong
C. Doesn’t say
Passage Three
At each trading post.
B. At the brokerage firm.
C. Via telephone.
D. Outside the trading floor.