运输需求的内在实质表现为运输需求的（　）。

1 .Dan is a VAT registered sole trader. Dan sold goods to Gus for ￡126 without charging any VAT as Gus had assured him that the goods were exempt from VAT. Dan subsequently found out that the goods were subject to the standard rate of VAT.How much VAT is payable on this sale and by whom?

A ￡21.00 by Dan B ￡25.20 by Dan C ￡25.20 by Gus D ￡21.00 by Gus

题型: 单选题 提问时间: 2021-08-24

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2 .Johnnie, a sole trader, completed a VAT return for the quarter to 31 December 2013 showing output tax of ￡215,000 and input tax of ￡126,000.In July 2014 Johnnie’s accountant discovered that the input tax on the VAT return had been overstated by ￡7,500. This was the first time that Johnnie had made an error on a VAT return. HM Revenue and Customs (HMRC) was notified and the outstanding tax paid.What is the minimum amount of penalty that HMRC could charge Johnnie for the error?

A 0% of tax lost B 15% of tax lost C 20% of tax lost D 30% of tax lost

题型: 单选题 提问时间: 2021-08-24

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3 .Gosia, is registered for VAT and operates the cash accounting scheme. She delivers some goods to a customer on 23 May in respect of an order received on 15 May. Gosia issued the invoice on 27 May and received payment from the customer on 14 June.What is the tax point of the supply?

A 15 May B 23 May C 27 May D 14 June

题型: 单选题 提问时间: 2021-08-24

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4 .Which of the following statements are correct in relation to the cash accounting scheme for VAT?(1) A VAT return is completed once a year(2) Relief for impairment losses on trade debts is given automatically(3) Output VAT is accounted for when cash is received from the customer(4) VAT is paid over to HM Revenue and Customs in quarterly instalments

A 1 and 3 B 2 and 3 C 2 and 4 D 1 and 4

题型: 单选题 提问时间: 2021-08-24

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5 .Which of the following statements are correct in relation to the flat rate scheme for small businesses?(1) The flat rate scheme may be used in conjunction with the annual accounting scheme(2) A trader can join if VAT exclusive turnover for the next 12 months is not expected to exceed ￡150,000(3) There is no recovery of input VAT(4) The flat rate is applied to the VAT exclusive turnover

A 1, 2 and 3 B 2, 3 and 4 C 1, 3 and 4 D 1, 2 and 4

题型: 单选题 提问时间: 2021-08-24

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7 .不同地区、国家之间自然资源、技术水平、产业优势不同，产品的质量、品种、性能和价格等方面会有很大的差异，由此产生了（　）。

A 旅客运输需求 B 货物运输需求 C 技术共享需求 D 资源竞争需求

题型: 单选题 提问时间: 2021-08-24

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8 .引起运输短缺的原因是（　）。

A 政府规定的法定价格低于均衡价格 B 完全自由竞争运输市场自身作用的结果 C 政府规定的法定价格高于均衡价格 D 需求量小于供应量

题型: 单选题 提问时间: 2021-08-24

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9 .运输需求必须具备的基本条件是具有（　）。

A 空间效用 B 时间效用 C 经济性 D 实现位移的愿望 E 支付能力

题型: 多选题 提问时间: 2021-08-24

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10 .下列属于运输需求特点的有（　）。

A 波动性 B 多样性 C 均衡性 D 替代性 E 派生性

题型: 多选题 提问时间: 2021-08-24

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