下列各项中，影响企业当期营业利润的是（ ）。
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1 .A car-rental company (a general taxpayer), the businesses occur in July 2016 as following:(1) The car-rental income VAT exclusive is RMB 5,000,000(2) Purchase 10 cars for rental, getting Motor Vehicle Sales uniform invoice that amount include tax is RMB 1,000,000(3) Purchase 1 car for rental, getting Motor Vehicle Sales uniform invoice that amount include tax is RMB 280,000Calculate the VAT payable by the car -rental company in July 2016.
A RMB 250,000 B RMB 511,500 C RMB 552,100 D RMB 664,017
2 .2017年9月12日，某公司签订劳务合同，合同期为一年，合同收入3 000万元，预计成本是2 100万元。至2017年12月31日实际发生成本共计1 400万元，但提供的劳务交易不能可靠计量，估计只能从工程款中收回成本1 050万元。2017年应确认的劳务收入为（ ）万元。
A 1 050 B 2 100 C 2 900 D 1 400
3 .Which of the following items should subject to VAT?
A Sale newspapers and magazines in post office. B Deposit interest at bank. C Goods transfer all of the physical assets and the associated credits, liabilities and labourforce in the process of asset reorganisation. D Insurance compensation obtained by the insured.
4 .下列各项中，应列入利润表“税金及附加”项目的是（ ）。
A 进口原材料应交的关税 B 购进生产设备应交的增值税 C 处置厂房应交的增值税 D 销售自产应税化妆品应交的消费税
5 .The current relevant provisions on the confirmation of VAT, which one of the following statements about tax basis of VAT is correct?
A Under 'trade in' method sales TV, using the difference in price between the new TV and old TV as tax basis. B Under discount sales method, using the balance after deducting the subtracting from sales value as the tax basis. C Under "repayments of principal sales" method, using the balance after su...
7 .Company T as restaurant is determined as a general taxpayer in VAT, the businesses had in August 2017 as following:(1) Purchase tax-free agricultural products from farmers paid RMB 1,000,000.(2) Consign a transportation enterprise to deliver the above agricultural products, company paid RMB 18,000 as exclusive-tax transportation fees and received the freight special VAT invoice from transportation enterprise.Calculate the creditable amount of input tax.
A RMB 126,312 B RMB 111,980 C RMB 127,000 D RMB 128,342
8 .2017年6月，某企业发生以下交易或事项：支付诉讼费用10万元，固定资产处置净损失8万元，对外公益性捐赠支出5万元，支付税收滞纳金1万元，该企业2017年6月利润表“营业外支出”项目的本期金额为（ ）万元。
A 14 B 16 C 19 D 24
9 .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.
10 .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
