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【单选题】
某企业为增值税一般纳税人,使用的增值税率为17%,假定不考虑其他税费和其他经济业务,2004年度发生如下业务: 1.该企业10月1日发行了三年起面值为1000万元的债券,票面利率为6%,按照1060万元的价格于当日出售,采用直线法摊销债券溢价。 2.该企业10月17日与A公司进行了非货币性交易:该企业用一台设备换入A公司的一项专利权。该设备的原价为15万元,已提折旧4万元,A公司在转让专利时,发生了0.3万元的支出。 3.该企业10月28日因火灾原因损失了一批原材料,账面成本50万元,该批材料的进行税额为8.5万元。保险公司同意赔款10万元,残料作价3万元入库。 4.该企业11月末出售一台设备,收到价款30万元已存入银行,该设备的原价为40万元,已提折旧15万元。以现金支付了清理费用3万元。 要求:根据上述资料,从下列问题的备选答案中选出正确答案。 1、该企业2004年对该年度10月1日发行的债券所确认的利息费用为:
A.
10万元
B.
15万元
C.
40万元
D.
60万元
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参考答案:
举一反三
【单选题】零税率适用于( )。
A.
货物进口
B.
货物出口
C.
免税货物
D.
农产品
【单选题】What kind of person does Cholly find his father to be?
A.
His father is a gambler and a drunkard
B.
He is handsome
C.
His father is a tall and old man
D.
His father is an uncouth and rude person without a sense of responsibility
【判断题】哲学是关注我们的语言、思想和自由的框架。()
A.
正确
B.
错误
【单选题】--His mother dances well. -- So _____ and so _____.
A.
she does; his father does
B.
does she; his father does
C.
she does; does his father
D.
does she; does his father
【单选题】CRM注意收集各种客户信息,记录并管理客户的需求差别化,使得()。
A.
企业不关心非重点客户
B.
企业只要管好自身利益
C.
企业要每天联系重点客户
D.
企业"比客户自己更了解客户
【单选题】增值税的零税率适用于( )
A.
进口货物
B.
出口货物
C.
农产品
D.
图书
【简答题】A.His father knows how to show respect for his son. B.His father knows little about how to educate his son. C.His father is the best father in the world. D.His father shows little emotion to his son.
【单选题】What did his father do when the speaker missed cutting some weeds?
A.
His father scolded him severely.
B.
His father took back the six dollars.
C.
His father made him do the cutting again.
D.
His father cut the weeds himself.
【单选题】Did his father believe in his dream? ( )
A.
His father showed great faith in his dream.
B.
His father showed no faith in his dream.
C.
His father showed a little faith in his dream.
D.
His father showed more faith in his dream than other people.
【单选题】CRM注意收集各种客户信息,记录并管理客户的需求差别化,使得()
A.
企业不关心非重点客户
B.
企业只需要管好自身利益
C.
企业要每天联系重点客户
D.
企业"比客户自己更了解客户"
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