下列属于增值税视同销售行为，应计算缴纳增值税的是（ ）。

1 .会计的基本职能是（　）。

A 预算与预测 B 分析与决策 C 核算与决策 D 核算与监督

题型: 单选题 提问时间: 2021-08-23

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2 .Which of the following is a limitation of the profitability index?

A It uses cash flows B It requires detailed long-term forecasts of the project’s cash flows C It is inconsistent with the goal of shareholder wealth maximisation

题型: 单选题 提问时间: 2021-08-23

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3 .下列选项应征收增值税的是（ ）。

A 汽车修配厂修理汽车劳务 B 转让不动产 C 增值税一般纳税人收取的会员费 D 将外购材料用于继续生产

题型: 单选题 提问时间: 2021-08-23

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4 .ABC Co is trying to decide between keeping an existing machine and replacing it with a newmachine. The old machine was purchased just two years ago for $50,000 and had an expectedlife of 10 years. It now costs $1,000 a month for maintenance and repairs due to a mechanicalproblem. A new machine is being considered to replace it at a cost of $60,000. The newmachine is more efficient and it will only cost $200 a month for maintenance and repairs.The new machine has an expected life of 10 years.In deciding to replace the old machine, which of the following factors should ABC notconsider?

A Any estimated scrap value on the old machine B The original cost of the old machine C The estimated useful life of the new machine D The lower maintenance cost on the new machine

题型: 单选题 提问时间: 2021-08-23

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5 .公民被依法宣告失踪后，产生的法律后果是（　）。

A 被宣告失踪人的债权债务关系被取消 B 为被宣告失踪人建立财产代管制度 C 被宣告失踪人的婚姻关系终止 D 被宣告失踪人的遗产继承程序开始

题型: 单选题 提问时间: 2021-08-23

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7 .A company is considering whether to buy or lease two assets:Asset 1 has a 10-year economic life with a zero residual value. It can be purchased for$80,000 payable immediately. Alternatively, it can be leased with 10 lease rentals of $12,000per year payable annually in advance.Asset 2 has a five-year economic life. It can be purchased for $81,000 payable immediatelyand will have a residual value of $40,000 after five years. Alternatively, it can be leased withfive lease rentals of $14,000 per year payable annually in arrears.The appropriate discount rate is 10% per year.How should the company finance each asset?Asset 1 Asset 2

A Lease Lease B Lease Buy C Buy Lease D Buy Buy

题型: 单选题 提问时间: 2021-08-23

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8 .甲乙双方达成交易协议，约定在2月后按成交时约定的协议价格进行交割，这种交易方式一般称为（　）。

A 现货交易 B 期货交易 C 期权交易 D 现金交易

题型: 单选题 提问时间: 2021-08-23

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9 .商业企业一般纳税人零售下列货物，可以开具增值税专用发票的是（ ）。

A 化妆品 B 烟 C 服装 D 劳保专用品

题型: 单选题 提问时间: 2021-08-23

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10 .The cost of purchasing a machine is $100,000 payable immediately. Its disposal value isexpected to be $10,000 in five years’ time.The same asset can be leased for a period of five years with rentals of $25,000 payableannually in advance.What is the net present value (to the nearest $10) to the lessor if it purchases themachine then leases it to the user on the above terms if it applies an annual discount rateof 10%?

A $990 positive B $10,460 positive C $1,960 negative D $11,440 negative

题型: 单选题 提问时间: 2021-08-23

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