根据消费税法律制度的规定，下列关于消费税纳税环节的表述中，正确的有（ ）。
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 .Under the Negotiable Instruments Article of the UCC, a holder in due course in a nonconsumer transaction takes a negotiable instrument free from which of the following defenses that may be asserted by a party with whom the holder in due course had not dealt?
A Breach of contract. B Discharge in an insolvency proceeding. C Infancy, to the extent that it is a simple contract defense. D Fraud in the execution.
2 .Green Co. was preparing its year-end financial statements. Green had a pending lawsuit against a competitor for USD5,000,000 in damages. Green's attorneys indicate that obtaining a favorable judgment was probable and the amount of damages is reasonably estimated. Green incurred USD100,000 in legal fees. The income tax rate was 30%. What amount, if any, should Green recognize as a contingency gain in its financial statements?
A USD3,500,000 B USD4,900,000 C USD3,430,000 D USD0
3 .下列各项中，属于消费税征收范围的有（ ）。
A 气缸容量250毫升（不含）以下的小排量摩托车 B 车用含铅汽油 C 电池 D 气缸容量为250毫升的摩托车
4 .Under the Secured Transactions Article of the UCC, a secured party generally must comply with each of the following duties, except:
A Confirming, at the debtor's request, the unpaid amount of the debt. B Using reasonable care in preserving any collateral in the secured party's possession. C Assigning the security interest to another party at the debtor's request. D Filing or sending the debtor a termination statement when the de...
5 .A derivative financial instrument is best described as:
A A contract that conveys to a second entity a right to future collections on accounts receivable from a first entity. B Evidence of an ownership interest in an entity such as shares of common stock. C A contract that conveys to a second entity a right to receive cash from a first entity. D A contra...
7 .Which of the following corporate shareholder rights is enforceable by means of a derivative suit?
A Compelling payment of properly declared dividends. B Recovering damages from a third party. C Protecting preemptive rights. D Enforcing access to corporate records.
8 .Under IFRS, a sponsoring company must consolidate a special purpose entity (SPE):
A When the company has voting rights that are disproportionate to its economic interest. B When the company is the primary beneficiary of the SPE. C Only if the company has a >50% interest in the SPE. D If the company controls the SPE.
9 .下列各项行为中，属于营业税混合销售行为的有（ ）。
A 建筑公司提供建筑劳务并提供材料 B 酒店提供住宿服务并附设商场单独销售货物 C 建材商店销售建材并从事装修 D 歌舞厅提供娱乐服务并销售烟酒
10 .A secured creditor wants to file a financing statement to perfect its security interest. Under the UCC Secured Transactions Article, which of the following must be included in the financing statement?
A The creditor's signature. B An after-acquired property provision. C A listing or description of the collateral. D The collateral's location.
