[单选题]
某商业企业月初购进一批饮料，取得专用发票上注明价款80000元，税金13600元，发票已通过认证，另支付运输企业不含税运输费1000元，取得一般纳税人开具的增值税专用发票。月末将其中的5%作为福利发给职工，则本月可以抵扣的进项税为（ ）。
A .12683.50
B .13024.50
C .12990
D .13670
参考答案(由小熊题库网聘请的专业题库老师提供的解答)
请点击↑↑↑ 查看官方参考答案 按钮
习题解析
请点击 查看官方参考答案 按钮
您可能感兴趣的题目
1 .A chemical refining process incurred the following costs in a month: $Materials – 8,000 kg at a total cost of 20,000Conversion costs 15,000The actual output from the process during the month was 7,000 kg and there was no openingor closing inventory of work in process or finished goods. The normal loss from the processis 18% of input weight and this can be sold as scrap for 50￠ per kg.What is the net value of the abnormal gain recorded in the company’s cost accounts (tothe nearest $)?
A $3,735 B $2,299 C $2,128 D $2,079
题型:
单选题
提问时间:
2021-08-23
2 .How many equivalent units were produced in the month in respect of labour andoverheads?
A 6,650 B 7,610 C 8,250 D 9,210
题型:
单选题
提问时间:
2021-08-23
3 .What is the cost per unit transferred to finished goods (to the nearest $)?
A $93 B $97 C $101 D $108
题型:
单选题
提问时间:
2021-08-23
4 .Process X had no opening inventory. 2,000 units of raw material were transferred in at a totalcost of $25,680. Additional material, labour and overheads were added at a cost of $52,000.Closing inventory was 50% complete in respect of process X. 1,730 completed units weretransferred out of the process.What was the closing inventory in process X (to the nearest $)?
A $7,231 B $7,525 C $8,066 D $10,994
题型:
单选题
提问时间:
2021-08-23
5 .A chemical refining process incurred the following costs in a month $Materials – 10,000 kg at a total cost of 20,000Conversion costs 15,000The actual output from the process during the month was 8,700 kg and there was no openingor closing inventory of work in progress or finished goods. The normal loss from the processis 20% of input weight and this can be sold as scrap for $1 per kg.What is the net value of the abnormal gain recorded in the company’s cost accounts?
A $2,187.50 B $2,362.50 C $2,887.50 D $3,062.50
题型:
单选题
提问时间:
2021-08-23
7 .某增值税一般纳税人2013年10月外购材料10000公斤，每公斤不含税价格25元，取得了增值税专用发票。在运输途中因管理不善被盗1000公斤。运回后以每3公斤材料生产成1盒工艺品，共3000盒，其中2200盒用于直接销售，300盒用于发放企业职工福利，500盒因管理不善被盗；另外该企业当月购入一台生产设备，专用发票注明增值税额为8500元。那么，该纳税人当月允许抵扣的进项税额应为（ ）。
A 42500元 B 28050元 C 31875元 D 40375元
题型:
单选题
提问时间:
2021-08-23
8 .某金店（中国人民银行批准的金银首饰经销单位）为增值税一般纳税人，2013年8月采取“以旧换新”方式销售24K纯金项链10条，每条新项链对外零售价格3000元，旧项链作价1000元，从消费者手中收取新旧项链差价款2000元。该项“以旧换新”业务8月份应纳增值税销项税额为（ ）。
A 2905.98元 B 3400元 C 4358.97元 D 5100元
题型:
单选题
提问时间:
2021-08-23
9 .某生产企业（小规模纳税人）2014年3月外购货物取得增值税专用发票上注明价款10000元，税款1700元。当月销售货物，税务机关代开的增值税专用发票上注明价款为80000元，其本月应纳增值税为（ ）。
A 700元 B 2400元 C 4800元 D 13600元
题型:
单选题
提问时间:
2021-08-23
10 .某生产企业为增值税一般纳税人，2013年5月进口一批钢材，关税完税价格为300万元，进口关税为60万元，则进口时应缴纳的增值税为（ ）万元。
A 39 B 46.8 C 51 D 61.2
题型:
单选题
提问时间:
2021-08-23
