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【单选题】
甲公司为增值税一般纳税人,2017年8月甲公司委托乙公司加工一批应税消费品(非金银首饰),发出原材料成本为22万元,支付乙公司加工费取得增值税专用发票注明的价款为3万元,增值税税额为0.51万元,乙公司代收代交消费税6.25万元。甲公司支付往返运费,取得运输增值税专用发票注明的运费1万元,增值税税额o.ii万元。甲公司收回后用于连续生产应税消费品。则甲公司收回该批委托加工物资的入账成本为( )万元。
A.
26
B.
32.25
C.
26.11
D.
32.87
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【简答题】(d) Explain how Gloria would be taxed in the UK on the dividends paid by Bubble Inc and the capital gains tax and inheritance tax implications of a future disposal of the shares. Clearly state, giving...
【单选题】服务站必须具备的资质条件不包括
A.
越多越好的原则
B.
统一规划、分别建设相统一的原则
C.
现实需要与市场开拓相统一的原则
D.
服务能力与服务地域相统一的原则
【单选题】服务站必须具备的资质条件不包括
A.
具备—定的组织机构条件
B.
资金周转条件
C.
硬件条件
D.
服务人员条件
【单选题】Where do dividends paid by a subsidiary to the parent company appear in a consolidated statement of cash flows?
A.
Cash flows from operating activities.
B.
Cash flows from investing activities.
C.
Cash flows from financing activities.
D.
Supplemental schedule of noncash investing and financing activities.
E.
They do not appear in the consolidated statement of cash flows.
【单选题】When preparing a set of group financial statements, the correct treatment of dividends paid by a subsidiary company to its non-controlling shareholders is to:
A.
Ignore them completely
B.
Add them in the non-controlling interest column in the group statement of changes in equity
C.
Deduct them in the non-controlling interest column in the group statement of changes in equity
D.
Cancel them against dividends received by the parent company
【多选题】商事能力与一般民事能力的区别主要表现在( )。
A.
商事能力是商主体依法从事商行为,并由此而承担法律上的权利义务的行为能力,它表明了商主体在商法上的特殊资格和地位
B.
商事能力是一种附加于民事能力之上的能力
C.
商事能力以法律授权为前提
D.
商事能力是一种特殊的民事能力
【单选题】A tax haven is likely to have the following characteristics. (a) Tax on foreign investment or sales income earned by resident companies, and withholding tax on dividends paid to the parent, should be ...
A.
(a)(b)(c)
B.
(b)(c)
C.
(a)(c)
D.
(a)(b)
【判断题】Dividends paid by a corporation to its stockholders are tax deductible by the corporation but interest paid on bonds is not tax deductible.
A.
正确
B.
错误
【判断题】Bond interest paid by a corporation is an expense, whereas dividends paid are not an expense of the corporation.
A.
正确
B.
错误
【单选题】Dividends per share is equal to dividends paid
A.
multiplied by the total number of shares outstanding.
B.
divided by total shareholders' equity.
C.
divided by the total number of shares outstanding.
D.
multiplied by the par value of the common stock.
E.
divided by the par value of common stock.
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