A city government would report each of the following categories in its government-wide statement of net positionexcept:
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1 .某金店是增值税一般纳税人，2015年3月采取以旧换新方式销售纯金项链10条，每条新项链的不含税销售额为4000元，收购旧项链的不含税金额为每条2000元。该笔业务的销项税额为（ ）元。
A 6800 B 5200 C 3400 D 2600
2 .Acorn Inc. had the following items of income and expense:SalesUSD500,000Cost of sales250,000Dividends received25,000The dividends were received from a corporation of which Acorn owns 30%. In Acorn's corporate income tax return, what amount should be reported as income before special deductions?
A USD525,000 B USD505,000 C USD275,000 D USD250,000
3 .Exeter Township was awarded an operating grant meant to subsidize the ongoing operations of its Water & Sewer Fund. What category would Exeter use to classify cash receipts from this grant on its Water & Sewer enterprise fund statement of cash flows?
A Operating activities. B Capital and related financing activities. C Noncapital financing activities. D Investing activities
4 .某企业为增值税小规模纳税人。2015年10月进口一批化妆品，关税完税价格40万元。已知：化妆品关税税率为20%、消费税税率为30%。该企业进口化妆品应纳进口增值税税额为（ ）万元。
A 2.06 B 6.80 C 8.16 D 11.66
5 .A personal services corporation may deduct payments made to owner-employees only in the year in which the:
A Expense is accrued on the books and records of the corporation. B Corporation makes a valid S election. C Owner-employee includes it in income. D Corporation is formed.
7 .现行消费税规定，委托加工应税消费品，一般由受托方代收代缴消费税，但个别情况由委托方回原地纳税。下列情形中，委托方应回原地纳税的是（ ）。
A 受托方是外商投资企业 B 受托方是国有企业 C 受托方是个体经营者 D 受托方是股份制企业
8 .Dart, a C corporation, distributes software over the Internet and has had average revenues in excess of USD20 million dollars per year for the past three years. To purchase software, customers key-in their credit card number to a secure web site and receive a password that allows the customer to immediately download the software. As a result, Dart doesn't record accounts receivable or inventory on its books. Which of the following statements is correct?
A Dart may use either the cash or accrual method of accounting as long as Dart elects a calendar year end. B Dart must use the accrual method of accounting. C Dart may utilize any method of accounting Dart chooses as long as Dart consistently applies the method it chooses. D Dart may utilize the cas...
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A 16.21 B 35 C 36.2 D 36.21
