某公司向职工发放自产的加湿器作为福利，该产品的成本为每台150元，共有职工500人，计税价格为200元，增值税税率为13%，计入该公司应付职工薪酬的金额为（　）元。

1 .An enterprise imported an equipment, to cope with the price of RMB 20,000, which includes imports after the technical service fee of RMB 1,000. Also RMB 500 to pay the purchase commission, brokerage fee of RMB 800, packaging costs borne by the buyer of RMB 400, transportation after the goods arrives of RMB 1,300.How much the company should pay the customs duties of imported equipment? (Customs duty rate is 20% )

A RMB 4,040 B RMB 4,060 C RMB 4,400 D RMB 4,600

题型: 单选题 提问时间: 2021-08-25

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2 .A construction company imported a number of equipment from Japan for the construction of underground at the price of USD 200,000, excluding from the origin to the territory of the port transportation fee of USD 1,000, calculate the insurance according to the price and freight at 0.3% .Which of the following is the import duty payable of this batch of imported equipment?(Customs duty rate is 40% ; USD 1= RMB 6)

A RMB 483,847 B RMB 508,565 C RMB 455,525 D RMB 405,845

题型: 单选题 提问时间: 2021-08-25

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3 .In June 2020, a company imported raw materials shipped to offshore for processing, they are transported into the country within the period prescribed by the Customs. Overseas processing validated by the Customs of RMB 40,000, RMB 60,000 for materials and parts costs, freight transported into the occurrence of RMB 30,000, insurance of RMB 20,000.Calculate the customs duty payable by the company. (Customs duty rate is 30% )

A RMB 30,000 B RMB 45,000 C RMB 39,000 D RMB 40,000

题型: 单选题 提问时间: 2021-08-25

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4 .Mary download an mobile APP and got a coupon of RMB 50 to order food from a restaurant. She went to a restaurant and the bill was RMB 55. She used the e-coupon and paid RMB 5 for the meal. What is the amount of individual income tax (IIT) payable by Mary and the amount of output value added tax (VAT) payable by the restaurant.

A 0; 0.28 B 0; 0.30 C 10; 3.11 D 10; 3.30

题型: 单选题 提问时间: 2021-08-25

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5 .Which of the following items are VAT exempt?(1) School fees received by primary schools(2) Transfer of residential property by a father to his daughter(3) Interest income from lending to a related company(4) Bank deposit interest

A (1) only B (1), (2) and (4) only C (3) and (4) only D All of the above

题型: 单选题 提问时间: 2021-08-25

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7 .甲公司以应税消费品对A公司投资，取得A公司20%股权，取得后对A公司能产生重大影响。该产品成本为30万元，双方合同约定的合同价（等于计税价格，且假设是公允的）为50万元，甲公司和A公司均为增值税一般纳税人，增值税税率为13%，消费税税率为10%。甲公司取得股权投资的初始投资成本为（　）万元。

A 6 2.15 B 56.5 C 3 6.5 D 41.5

题型: 单选题 提问时间: 2021-08-25

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8 .某公司为建造一项固定资产于2010年1月1日发行5年期的债券，面值为2亿元，票面年利率为6%，发行价格为20800万元，每年年末支付利息，到期还本。假定不考虑发行债券的辅助费用，建造工程于2010年1月1日开工，年末尚未完工。该建造工程2010年度发生的支出为1月1日支出4800万元，6月1日支出6000万元，12月1日支出6000万元，按照实际利率确认利息费用，假定实际利率为5%，闲置资金均用于固定收益债券的短期投资，短期投资月收益率为0.3%。该公司2010年全年发生的借款费用应予资本化的金额为（　）万元。

A 10400 B 578 C 608 D 1460

题型: 单选题 提问时间: 2021-08-25

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9 .下列各项中，不属于会计具体作用的是（　）。

A 保护企业资产，防止舞弊和差错 B 提供决策有用的信息 C 考核企业管理层受托责任的履行情况 D 加强经营管理，提高经济效益

题型: 单选题 提问时间: 2021-08-25

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10 .甲公司委托乙公司加工一批收回后直接出售的应税消费品（非金银首饰），甲公司发出原材料的计划成本为10000元，材料成本差异率为3%（节约）；乙公司加工完成时计算应收取的加工费为5000元（不含增值税）。甲、乙公司均为增值税一般纳税人，适用增值税税率为13%，应税消费品的消费税税率为10%。甲公司收回委托加工材料的入账成本为（　）元。

A 18000 B 14700 C 16333.33 D 12400

题型: 单选题 提问时间: 2021-08-25

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