企业应根据不同的招聘要求灵活选择适当的招聘形式，用尽可能低的招聘成本吸引高素质的员工，这体现了员工招聘的（ ）。
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1 .Household electrical appliances manufacturer (a general taxpayer in VAT) adopts "buy two get one free" method to sale goods. In October 2014, 50 HD LCD televisions sold, the total sales value (including tax) is RMB 234,000, and simultaneously presenting 25 induction cookers which the price (including tax) is RMB 1,170 per unit.Calculate the amount of output tax needed to file a tax return.
A 38,972 B 34,000 C 38,250 D 69,030
2 .（ ）是目前进行新产品开发和攻克技术难关的有效方式。
A 委托开发 B 结合开发 C 合作开发 D 引进开发
3 .Considering the regulations of annual taxable sale revenue and operation period uses on distinguish smal-l scale taxpayer and general taxpayer, which of the following statements is incorrect?
A Annual taxable sales value for VAT purposes is the total taxable VAT included sales value in no more than 12 consecutive months. B Annual taxable sales value consists of tax return sales value, deferred sales value; tax assessment adjusted sales value, tax value on issued invoice by tax authoritie...
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A 企业内部的职位 B 进行工作分析的人员 C 工作说明书 D 工作分析报告
5 .Company A is newly start-up in 2014. The annual sales value is below the standard regulate, and the financial accounting is unsound. Company A is recognized as smal-scale taxpayer, which of the following statements about the VAT computation and management about company A is false?
A Sale of goods and render taxable labor & service, taxpayer issues the general invoice only. B Purchase goods and taxable labor & service should use the tax credit policies. C The input tax from purchase goods and taxable labor & service are not creditable even if company gets the special VAT invoi...
7 .A winery is a VAT smal-l scale taxpayer and following businesses occurs in September 2014:(1) Obtaining RMB 120,000 sales value (including tax) through selling the fixed assets which have been own used 5 years.(2) Obtaining RMB 30,000 sales value (including tax) through selling the packages which have been own used before.Calculate the VAT payable by winery in September 2014.
A 4,369 B 3,204 C 3,126 D 4,078
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9 .A manufacture company as a general taxpayer in VAT disposed some assets during stock count in October 2014.(1) Obtaining RMB 9,200 through selling machinery equipment which has been used for 6 years.(2) Obtaining RMB 20,000 through selling inventory in stock to smal-l scale enterprise.Calculate the VAT payable by the company?
A 179 B 3,085 C 583 D 2,906
10 .下列筹资方式中，筹集的资金可永久使用的是（ ）。
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