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【单选题】
烟丝加工厂为增值税一般纳税人, 2019年10月接受某烟厂委托加工烟丝,烟丝厂自行提供烟叶的成本为32000元,代垫辅助材料2000元,加工费支出50000元;烟丝厂上月留抵税额为3400元。税务机关对其采用核定价格计税(烟丝消费税税率为30%,成本利润率为5%),加工费专用发票经过认证,下列正确的是(  )。
A.
加工厂应纳增值税 5100 元。应代收代缴消费税 28450 元
B.
加工厂应纳增值税 10115 元,应纳消费税 15000 元
C.
加工厂应纳增值税 5100 元,应纳消费税 15000 元
D.
加工厂本月应纳增值税 12980 元,应纳消费税 37800 元
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参考答案:
举一反三
【判断题】维萨留斯在《人体系统解剖学提要》中明确提出,将人体器官分开为系统解剖学。( )
A.
正确
B.
错误
【单选题】According to the author, where does the happiness of scientists lie?
A.
It lies in a sense of fulfillment.
B.
It lies in their rich imagination.
C.
It lies in the increase of their knowledge.
D.
It lies in the opportunity to continue the search.
【单选题】Happiness is contrasted with eye color because happiness __________.
A.
does not have a color
B.
is not physical
C.
cannot be seen
D.
may not last
【单选题】防水混凝土的试块养护期不超过( )
A.
7d
B.
15d
C.
28d
D.
90d
【单选题】According to the author, where does the happiness of scientists lie?
A.
It lies in a sense of fulfillment.
B.
It lies in their rich imagination.
C.
it lies in the increase of their knowledge.
D.
It lies in the opportunity to continue the search.
【多选题】设备备件库存与( )有很大关系。
A.
企业的规模
B.
企业设备的类型
C.
设备使用的频率
D.
设备的使用环境
【单选题】In the world of the comics, happiness depended on______.
A.
a crazy sense of humor
B.
a love of life
C.
a little faith and luck
D.
cunning and courage
【单选题】The Greek philosopher Aristotle said that a persons highest happiness comes from the use of his or her intelligence. Religious books such as the Koran and Bible discuss faith as a form. of happiness. ...
A.
the importance of happiness
B.
the cause of happiness
C.
the meaning of happiness
D.
people who are happy
【单选题】I want to ________ the secrets of nature and apply them for the happiness of man.
A.
bring in
B.
bring out
C.
bring up
D.
bring about
【判断题】在撰写日期时,月份应该采用英文名称,但是可以缩写。
A.
正确
B.
错误
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