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【简答题】
腾飞公司是一生产企业,属于增值税一般纳税人,2013年11月发生下列相关业务: (1)购进A类原材料,增值税专用发票注明买价2000万元,发票当期通过认证。 (2)为生产产品从农业生产者手中购进免税农产品,收购发票上注明买价500万元。 (3)购进B类辅助材料一批,普通发票上注明价款23.4万元。 (4)将生产的甲产品对外销售,含增值税售价为5850万元,按照含税价格给予对方10%的折扣,折扣额与销售额已在同一张专用发票上注明。 (5)将生产的乙产品委托兴隆公司代销,已经发出商品成本550万元,不含增值税售价1000万元,尚未收到代销清单(发出代销货物不到90天)。 (6)部分自产丙产品被在建工程领用,成本200万元,市场无同类产品售价。 (7)因管理不善损失部分当期购进的A材料,该部分材料账面价值为100万元。 (8)上期期末未抵扣的留抵进项税为130万元。 要求:根据以上资料,计算并回答下列问题。 (1)计算本期允许抵扣的进项税额。 (2)计算本期销项税额。 (3)计算本期应缴纳增值税。
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参考答案:
举一反三
【单选题】Overt brand names:
A.
reveal what the brand does.
B.
capture the essence of the idea behind the brand.
C.
contain recognizable words or word parts that imply what the brand is about.
D.
do not reflect the brand's goods or services, but instead something that is unique, different, and memorable.
【判断题】首剂剂量加倍可使血药浓度迅速达到稳态浓度
A.
正确
B.
错误
【判断题】Krispy Kreme is an example of an overt brand name.
A.
正确
B.
错误
【单选题】Iconoclastic brand names:
A.
reveal what the brand does.
B.
capture the essence of the idea behind the brand.
C.
contain recognizable words or word parts that imply what the brand is about.
D.
do not reflect the brand's goods or services, but instead something that is unique, different, and memorable.
【单选题】Trademarks arc protected by law while brand names are not.
A.
Right
B.
Wrong
C.
Not mentioned
【单选题】Which of the following statements is TRUE?
A.
People prefer strange brand names to ordinary ones.
B.
Customers are interested in emotional brand names.
C.
Brand names advertised in pictures are easy to make.
D.
A brand name has little to do with a company's profits.
【判断题】首剂量加倍可使血药浓度迅速达到稳态浓度。
A.
正确
B.
错误
【单选题】Conceptual brand names:
A.
capture the essence of the idea behind the brand.
B.
contain recognizable words or word parts that imply what the brand is about.
C.
do not reflect the brand's goods or services, but instead something that is unique, different, and memorable.
D.
reveal what the brand does.
【判断题】首剂剂量加倍可使血药浓度迅速达到稳态浓度
A.
正确
B.
错误
【单选题】Implied brand names:
A.
reveal what the brand does.
B.
capture the essence of the idea behind the brand.
C.
contain recognizable words or word parts that imply what the brand is about.
D.
do not reflect the brand, but instead something that is unique, different, and memorable.
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