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1、According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning exch
2、a nge, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspe cts told: a, and full awareness party of mass line education practice activities of major meaning Partys 18 major distinct proposed to focus on t
3、he partys advanced nature and purity, in the party, with pragmatic and clean for the people as the main content of the partys mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere t o strictly administering the party, strengthen the partys major decisio
4、n is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployme nt, is the important measure to advance t he great cause of socialism with Chinese characteristics. First, carry out the partys mass line in education
5、 practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chi nese dream of urgent needs. Partys 18 to promote strategic deployment to buil ding socialism with Chi nese chara cteristics, presents two 100-year goal, namely,
6、by 2020 Chinas gross domestic product and per capita i ncome of urban and rural residents i n 2010 on the ba sis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized a nd harmonious Socialist modern country, and on this basis, the
7、 Chi nese dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chi nese dream, is the national prosperity, national revitalization, the happiness of the people, China importa
8、nt to follow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the peopl e of Chi na, but determined confidence, enha nce self-awareness, achi eve self-reliance, to build a stronger Chi na, civilization, harmony, beaut y, China, Chi na, China. Strategic
9、conception of China was 18 the spirit of the enri chment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting poi nt and ending point. Strengthen the education of the pa
10、rtys mass line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideological bases. Comrade Mao Zedong stressed that parties shoul d have common language socialist countries must have unity of will. History hasroved that a people and a n
11、ation, if it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity cannot be too a team, form a joint force; only like granite, so closely United to form invincible,
12、no difficult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide appli cability and i ncl usive, with a strong integrating force and lead the force. She embodies the aspirations of seve
13、ral generations of Chinese, reflecting today . Into sex and purity, and the i nevitable requirement of constantly improving the partys governing capa city. Strengthe ning the construction of the advance d nat ure and purity, the core probl em is always maintaining the partys flesh-and-blood ties wit
14、h the masses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting poi nt and endi ng point, the party has always been a common fate with the masses, this is the magi
15、c weapon for our party to always maintain the advanced nature and purity. Strengthening the construction of partys advance d nat ure and purity and enhanci ng the partys ruling a bility will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming maj
16、ority of the people. All the work merits this is a measure of the partys fundamental standards, is a measure of the partys advanced nature and purity standards. Believe who, depending on w ho, who, sta ndi ng on the position of the overwhelming majority of the peopl e are always, always realize, saf
17、eguard and develop the fundamental interests of the overwhelming majority of the people, it is a touchst one of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for
18、the interests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of histori cal materialism, for the interests of the most people as the
19、ir goal, always serving as its fundamental purpose and values. Fully trust the masse s, closely rely on the masses maintain flesh-and-blood tie s with the masses is always the source of our party full of vigor and vitality, is always the most determined i n the development of our party and our count
20、ry. Conscientiously accept supervision by the masses, pay attention to listen to the masses assessment, which itself was the partys advanced nature and purity into practi cal action to realize the fundamental interests of the overwhelming majority of the peopl e. At present, the party committees and
21、 leading ca dre s and the Government generally value the close relations with the masses, do a lot of productive work, but there are still some税务会计期末考试答题卷 2013年 6 月（考试形式：闭卷）一、增值税业务的会计核算（第1、2、3 题为必做题，其余选做一题，共 32 分。）1、某厂某月购入原材料200 吨，取得增值税专用发票上注明价款30 000 元，增值税额 5 100元，货物已验收入库，支付给承运企业运费800 元，取得运输普通发票。上述
22、款项已通过银行支付；请进行账务处理。2、某商场某月从小规模纳税人购入商品一批，普通发票注明金额为3 510元，货物验收入库，货款已全部支付；请进行账务处理。3、某商场（一般纳税人）6 月份购进 1 000 箱饮料，每箱 30 元，取得增值税专用发票上注明价款为30 000元，增值税额为 5 100 元，货已验收入库， 并支付全部货款。8 月份将其中的 200 箱作为福利分给职工。请进行相关账务处理。4、某企业销售货物一批，采取直接收款方式销售。开出增值税专用发票注明价款20 000 元，增值税额 3 400 元。已经取得购货方的支票并将提货单交给购货方。请进行相关账务处理。According
23、to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experience today and everyone common with learning excha nge, pur
24、pose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspe cts told: a, and full awareness party of mass line education practice activities of major meaning Partys 18 major distinct proposed to focus on the partys
25、advanced nature and purity, in the party, with pragmatic and clean for the people as the main content of the partys mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere t o strictly administering the party, strengthen the partys major decision is in li
26、ne with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployme nt, is the important measure to advance t he great cause of socialism with Chinese characteristics. First, carry out the partys mass line in education practice,
27、 was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chi nese dream of urgent needs. Partys 18 to promote strategic deployment to buil ding socialism with Chi nese chara cteristics, presents two 100-year goal, namely, by 2020 Ch
28、inas gross domestic product and per capita i ncome of urban and rural residents i n 2010 on the ba sis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized a nd harmonious Socialist modern country, and on this basis, the Chi nese
29、dream of realizing the great rejuvenation of the Chinese nation. 18 Congress of the party, Comrade XI Jinping repeatedly expounded the Chinese dream. The basic connotation of the Chi nese dream, is the national prosperity, national revitalization, the happiness of the people, China important to foll
30、ow is to keep China Road, carry forward the spirit and cohesion strength of China, dream dreams of the peopl e of Chi na, but determined confidence, enha nce self-awareness, achi eve self-reliance, to build a stronger Chi na, civilization, harmony, beaut y, China, Chi na, China. Strategic conception
31、 of China was 18 the spirit of the enri chment and development of the party, conscientiously study the Chinese dream, leading people to hard to realize the Chinese dream, mass education activities in depth the fundamental starting poi nt and ending point. Strengthen the education of the partys mass
32、line, helps to train the collective consciousness of the unity of the party and the people, playing the Chinese dream ideologi cal bases. Comrade Mao Zedong stressed that parties shoul d have common language socialist countries must have unity of will. History hasroved that a people and a nation, if
33、 it does not have its own spiritual pillar, there is no unity of spiritual support, it means that no soul, will lose cohesion and vitality. Figuratively speaking, a sack of potatoes, quantity can not be too a team, form a joint force; only like granite, so closely United to form invincible, no diffi
34、cult means of strength. National rejuvenation of Chinese dream, not only embodies the common interests and pursuits, and covers a variety of groups and classes, has a wide appli cability and i ncl usive, with a strong integrating force and lead the force. She embodies the aspirat ions of several gen
35、erations of Chinese, reflecting today . Into sex and purity, and the i nevitable requirement of constantly improving the partys governing capa city. Strengthe ning the construction of the advance d nat ure and purity, the core probl em is always maintaining the partys flesh-and-blood ties with the m
36、asses, so that our party will always be the most wholehearted support of the masses. Must take the fundamental interests of the overwhelming majority of the people as the party all the starting poi nt and endi ng point, the party has always been a common fate with the masses, this is the magic weapo
37、n for our party to always maintain the advanced nature and purity. Strengthening the construction of partys advance d nat ure and purity and enhanci ng the partys ruling a bility will eventually be implemented to realize, safeguard and develop the fundamental interests of the overwhelming majority o
38、f the people. All the work merits this is a measure of the partys fundamental standards, is a measure of the partys advanced nature and purity standards. Believe who, depending on w ho, who, sta ndi ng on the position of the overwhelming majority of the peopl e are always, always realize, safeguard
39、and develop the fundamental interests of the overwhelming majority of the people, it is a touchst one of the Marxist party of judgement, is also sign of Marxist party is different from other political parties. Marxist political party has a clear political position and historical mission: for the int
40、erests of the vast majority of people, committed to the fundamental interests of the overwhelming majority of the people. From the day of the establishment of the Chinese Communist Party, always adhere to basic principles of histori cal materialism, for the interests of the most people as their goal
41、, always serving as its fundamental purpose and values. Fully trust the masses, closely rely on the masses maintain flesh-and-blood tie s with the masses is always the source of our party full of vigor and vitality, is always the most determined i n the development of our party and our country. Cons
42、cientiously accept supervision by the masses, pay attention to listen to the masses assessment, which itself was the partys advanced nature and purity into practi cal action to realize the fundamental interests of the overwhelming majority of the peopl e. At present, the party committees and leading
43、 ca dre s and the Government generally value the close relations with the masses, do a lot of productive work, but there are still some2 5、企业将自己生产的产品100件，用于在建工程。产品单位成本10 000 元，同类产品对外销售价格为12 000元/件，该产品增值税税率17%。请进行相关账务处理。二、消费税税业务的会计核算（第1、3、5 题为必做题，其余选做一题，共 32 分。）1、某汽车制造厂 4 月采用分期收款销售方式销售小汽车40 辆，每辆不含增值税
44、的售价为 15 万元，生产成本为12 万元，小汽车消费税税率为5%。合同约定款项在以后的三个月末等额收回。请计算四月应缴纳的消费税税额，并作会计处理。2、某卷烟厂生产卷烟。 3 月初库存外购已税烟丝10 万元，本月购入烟丝30 万元，取得增值税专用发票， 注明进项税额为 5.1 万元，烟丝全部验收入库， 货款尚未支付。月末库存烟丝 15万元。本月销售卷烟 100 标准箱，每箱不含税销售额为3 000元，款未收到。卷烟消费税定额税率为每标准箱 （5 000支）150 元，比例税率为：每标准条（200支）调拨价格在50 元（含 50 元，不含增值税）以上的税率为45%，每标准条在 50元以下的税率
45、为30%，自产自用没有调拨价的，适用45%的比例税率。请计算应缴纳的消费税税额，并作会计处理。According to Office Party of mass line education practice activities led group of unified arrangements, units main led to for cadres workers Shang a times party lecture, due to himself level limited, only put this stage concentrated learning of experien
46、ce today and everyone common with learning excha nge, purpose is let we further deep understanding mass line of connotation, insisted party of mass line, do masses work, following main from four a aspe cts told: a, and full awareness party of mass line education practice activities of major meaning
47、Partys 18 major distinct proposed to focus on the partys advanced nature and purity, in the party, with pragmatic and clean for the people as the main content of the partys mass line and educational practice. This is comrade XI Jinping as party General Secretary and adhere t o strictly administering
48、 the party, strengthen the partys major decision is in line with the public expectations and strengthening the construction of learning-oriented service innovation of Marxist partys major deployme nt, is the important measure to advance t he great cause of socialism with Chinese characteristics. Fir
49、st, carry out the partys mass line in education practice, was carrying 18 of the party spirit, summon a powerful force for realizing the great rejuvenation of the Chinese nation the Chi nese dream of urgent needs. Partys 18 to promote strategic deployment to buil ding socialism with Chi nese chara c
50、teristics, presents two 100-year goal, namely, by 2020 Chinas gross domestic product and per capita i ncome of urban and rural residents i n 2010 on the ba sis of double complete the building of a well-off society; the middle of this century into a prosperous, democratic, civilized a nd harmonious S