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【单选题】
(2016年改)甲手机专卖店为增值税一般纳税人,2019年10月采用以旧换新方式销售某型号手机100部,该型号新手机的含税销售单价为3164元,回收的旧手机每台折价226元,已知增值税税率为13%,则甲手机专卖店当月该笔业务增值税销项税额的下列计算列式中,正确的是( )。 A.3164×100÷(1+13%)×13%=36400(元) B.3164×100×13%=41132(元) C.(3164-226)×100÷(1+13%)×13%=33800(元) D.(3164-226)×100×13%=38194(元)A.
B.
C.
D.
D
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【单选题】which of the following is incorrect with regard to value chain analysis?
A.
value chain analysis is a strategic tool that assists the firm in determining how important the perceived value of the buyers is with respect to the market the firm operates in.
B.
the value chain starts with the firm and goes all the way through to the end users of the product.
C.
value chain analysis is critical to assessing the competitive advantage of a firm
D.
value chain analysis must be used in conjunction with the strategic plan of the organization
【单选题】The value chain is the sequence of business functions in which ________.
A.
value is deducted from the products or services of an organization
B.
producing and delivering the product or service is of prime importance
C.
products and services are evaluated with respect to their value to the supply chain
D.
usefulness is added to the products or services of an organization
【单选题】Value chain analysis is a tool used to
A.
analyze a firm’s external environment for value-creating opportunities.
B.
analyze a firm’s value chain activities and support functions in isolation from its competitors’ value chain.
C.
understand the parts of the firm’s operation that create value and those that do not.
D.
identify the firm’s core competencies in each of the primary activities of the firm.
【单选题】A firm's value chain is linked to the:
A.
value chains of its suppliers and customers.
B.
value webs of its suppliers and distributors.
C.
value chains of its suppliers, distributors, and customers.
D.
value webs of its industry.
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