Using this information, what inventory loss has occurred?

1 .下列各项中属于增值税混业经营行为的是（ ）。

A 餐厅提供餐饮服务并销售饮料 B 建材商店销售自产的建材并负责安装 C 装饰公司为客户包工包料进行装修 D 机械厂销售机器并为顾客有偿送货（分别核算收入）

题型: 单选题 提问时间: 2021-08-23

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2 .某生产企业（增值税一般纳税人），2013年10月销售化工产品取得含税销售额793.26万元，为销售货物出借包装物收取押金15.21万元，约定3个月内返还；当月没收逾期未退还包装物的押金1.3万元。该企业2013年10月上述业务计税销售额为（ ）万元。

A 679.11 B 691 C 692.11 D 794.56

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3 .下列各项中，适用增值税出口“免退税”办法的是（ ）。

A 收购货物出口的外贸企业 B 受托代理出口货物的外贸企业 C 自营出口自产货物的生产企业 D 委托出口自产货物的生产企业

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4 .Based on the above information, what figure should appear in A’s income statement forthe year ended 30 November 2012 for sales revenue?

A $748,960 B $748,800 C $744,960 D $743,560

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5 .Based on the above information, what figure should appear in A’s income statement forthe year ended 30 November 2012 for purchases?

A $283,760 B $325,840 C $329,760 D $331,760

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7 .

A $819,000 B $900,000 C $920,000 D $837,200

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8 .

A $42,000 B $138,000 C $242,000 D $338,000

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9 .A trader who fixes her prices by adding 50% to cost actually achieved a mark-up of 45%.Which of the following factors could account for the shortfall?

A Sales were lower than expected. B Opening inventories had been overstated. C Closing inventories were higher than opening inventories. D Goods taken from inventories by the proprietor were recorded by debiting drawingsand crediting purchases with the cost of the goods.

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10 .

A $50,000 B $86,000 C $90,000 D $126,000

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