下列项目中，一般应记入企业的“其他业务收入”科目的有（ ）。
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 .Company incurs businesses as following. Which input tax cannot be credited?
A External purchased applied for inpu-t credit tax items and simplified tax items of immovable properties. B The general taxpayer purchases goods for sending to external as a free gift. C A company purchases raw material used for tax-exempt item. D A car dealer purchases cars for sale.
2 .企业“应收账款”科目月末借方余额80 000元，其中：“应收账款——甲公司”明细科目借方余额100 000元，“应收账款——乙公司”明细科目贷方余额20 000元；“预收账款”科目月末贷方余额60 000元，其中：“预收账款——A工厂”明细科目贷方余额100 000元，“预收账款——B工厂”明细科目借方余额40 000元。坏账准备科目余额为0。该企业月末资产负债表中“应收账款”项目的金额为（ ）元。
A 80 000 B 180 000 C 100 000 D 140 000
3 .A company imports a batch of small machines, the customs dutiable value is RMB 1,500,000.Assume the import duty rate is 20% , the transportation fees paid to a national transportation enterprise are RMB 2,000.Calculate the import VAT payable.
A RMB 306,000 B RMB 255,000 C RMB 285,000 D RMB 300,000
4 .资产负债表下列各项目中，应根据有关科目余额减去备抵科目余额后的净额填列的有（ ）。
A 存货 B 无形资产 C 应收账款 D 交易性金融资产
5 .A enterprise with import and export rights as a smal-l scale taxpayer in VAT, the businessesincur in February 2016 as following:(1) Importing a car from foreign country, the customs dutiable value is RMB 75,000.(2) Assuming the import duty rate of car is 20% , consumption tax rate is 9% .Calculate the import linkage VAT payable by the enterprise in February 2016.
A RMB 16,813 B RMB 2,967 C RMB 18,613 D RMB 1,413
7 .A pharmaceutical enterprise with import and export rights as a small scale taxpayer in VAT, the businesses incur in October 2016:(1) Obtain VAT special invoice that indicates the input tax is RMB 2,237,500.(2) Obtain sales value RMB 5,500,000 which excludes output tax from selling medicines in current month.(3) Obtaining income USD 2,050,000 from exporting medicinesThe export refund rate is 13% , Calculate the amount of VAT refund by the pharmaceutical enterprise in October.
A RMB 1,599,300 B RMB 858,200 C RMB 646,500 D RMB 810,500
8 .“固定资产清理”科目如果出现贷方余额，应在资产负债表“固定资产清理”项目中以正数填列。（ ）
Y 对 N 错
9 .A trading company corporation in Shanghai with import and export rights as a small scale taxpayer in VAT, the businesses incur in May 2016:(1) Buy 570 units of TV in batches. In the first batch, 350 units were purchased and the per price was RMB 2,500; in the second batch, 220 units were purchased and the unit price was RMB 2,400 (all obtaining the special VAT invoice)(2) 570 unites TV which brought from outside declares export, the offshore unit price was USD 700 per unit, the exchange earnings accounted as sales value.Calculate the amount of VAT refund from export business by the foreign trade corporation in May. (All above amounts VAT exclusive, VAT refund rate is 13% )
A RMB 185,590 B RMB 182,390 C RMB 181,060 D RMB 187,820
10 .Which of the following statements about the filing of VAT returns and tax payment is incorrect?
A For the taxpayer with one-month time limit for taxation, the taxpayer has to filing of tax returns within 15 days since the date of expiration. B A taxpayer has to pay VAT due on its import within 15 days of the date when customs issues a payment notice. C Taxpayer that fails to filing for tax ret...
