全面质量管理中广泛运用各种方法，其中属于新七种工具的是（ ）。
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1 .A gold shop as a general taxpayer in VAT, the businesses occur in October 2014 as following:(1) Adopting "trade in " method sales a necklace of proof gold. The price of new necklace is RMB 6,000, and the value of old necklace is RMB 4,000, which mean shop receive RMB 2,000 from customer.(2) Adopting ‘trade in’method sales 10 brand watches. The price of new watch is RMB 3,500, and the value of old watch is RMB 4,000, which mean shop receive RMB 1,500 per watch from customer.Calculate the output tax amounts.
A 5,376 B 5,594 C 2,688 D 2,470
2 .长期偿债能力比率主要包括（ ）。
A 流动比率 B 速动比率 C 产权比率 D 资产负债率 E 已获利息倍数
3 .The current relevant provisions on the confirmation of VAT, which one of the following statements about taxation basis of VAT is correct?
A Under ‘trade in’method sales TV, using the difference in price between the new TV and old TV as taxation basis. B Under discount sales method, using the balance after deducting the subtracting fromsales value as the taxation basis. C Under " repayments of principal sales" method, using the bal...
4 .技术改造的基本程序主要包括（ ）。
A 可行性研究 B 提出改造目标 C 全面规划，首先抓好解决企业关键问题 D 确定技术改造项目的轻重缓急 E 提出改造方案，根据市场环境
5 .A shop is a general taxpayer in VAT, the businesses occur in October 2014 as following:(1) Purchasing a batch of labor protection appliances, the special VAT invoice obtained indicated the sales value was RMB 200,000 and input tax was RMB 34,000, which had been confirmed by tax authority.(2) Selling the batch of labor protection appliances, shop granted 10% discount for quantity purchases, the special VAT invoice indicated the inclusive-tax sales value was RMB 400,000 and the discount amount was RMB 40,000.Calculate the VAT payable in October 2014.
A RMB 27,000 B RMB 18,308 C RMB 27,321 D RMB 37,221
7 .Company T as a food manufacture company is determined as a general taxpayer in VAT, the businesses had in August 2014 as following:(1) Purchase tax-free agricultural products from agricultural workers paid RMB 1,000,000.(2) Consign a transportation enterprise to deliver the above agricultural products, company paid RMB 18,000 as exclusive-tax transportation fees and received the freight special VAT invoice from transportation enterprise.Calculate the amount of input tax is creditable.
A 126,312 B 131,980 C 127,000 D 128,342
8 .Company incurs businesses as following, which input tax from purchasing goods cannot be deducted?
A The mixed sales depending on provisions should pay the VAT. The mixed sales relate tothe input tax of goods purchased for the non-VAT taxable labor. B The general taxpayer purchases goods for sending to external as a free gift. C A company purchases raw material used for tax-exempt item. D A car d...
9 .国家对现金管理的明确规定主要包括（ ）。
A 不得坐支现金 B 现金的使用范围 C 不能套用银行信用 D 不得出租出借银行账户 E 库存的现金一般以1～3天的零星开支为限
10 .A company imports a batch of small machines, the customs dutiable value is RMB 1,500,000. Assume the import duty rate is 20%, the transportation fees paid to a national transportation enterprise are RMB 2,000. Calculate the import linkage VAT payable.
A 306,000 B 255,000 C 285,000 D 300,000
