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1、2015 年下半年河南省税务师考涉税服务实务考试试卷一、单项选择题(共20 题,每题 3 分,每题的备选项中,只有1 个事最符合题意)1、A 公司为购建固定资产于2001 年 1 月 1 日取得 2 年期借款 800 万元,年利率6%;同年 7 月 1 日又取得一年期借款400 万元,年利率 5%。假设无其他借款,则 2001 年计算的专门借款加权平均年利率为_。A6%B5.8%C5.67%D5%2、国际税法的国家税收主权原则的一个重要的表现是_。A税收管辖权的确定B税基与税率的确定C税收协调关系D避免双重征税的确定3、下列不属于税务行政许可的是_。A指定企业印制发票B申请使用经营地发票C印花
2、税票的代售许可D拆本使用发票审批4、企业以每张 96元的价格折价购进1200张面值为 100 元的债券,期限为 2 年,年利率为 10%,按直线法摊销折价。则每月摊销折价和每月投资收益的数额分别为_。A200 元和 1200 元B200 元和 960 元C200元和 1000元D200 元和 800 元5、到期一次还本付息的债券,面值总额为 12000万元,票面年利率为5%,溢价发行收入为 12300 万元,该公司采用直线摊销法,则此项债券转换时应确认的资本公积为 _万元。A5120 B4820 C4500 D320 6、企业在对转让无形资产所有权进行会计处理时,所应结转的转让成本为_。A该项
3、无形资产的购入成本B合同规定的转让价格C该项无形资产的账面价值D该项无形资产的评估值7、甲向乙借款 100万,并以自己的一套设备设定质押,甲乙在质押合同中约定,如果甲到期不能偿还借款,该设备的所有权归乙所有。下列说法正确的是_。A甲乙之间的质押合同无效,因为存在流质条款B甲乙之间的质押合同中的流质条款无效,但合同的其他部分的效力不受影响C甲乙之间的质押合同与合同中约定的流质条款均有效D如果甲到期不能偿还债务,乙可以根据约定取得房屋的所有权8、某股份有限公司于2003 年 7 月 1 日,以 50万元的价格转让一项无形资产,同时发生相关税费3 万元。该无形资产系2000 年 7 月 1 日购入并
4、投入使用,其入账价值为 300 万元,预计使用年限为5 年,法律规定的有效年限为6 年,转让该无形资产产生的净损失为_万元。A70 B73 C100 D103 9、合伙人通知退伙的,应当符合的条件包括_。A其他合伙人严重违反合伙协议约定的义务B合伙人的退伙不会给合伙企业事务执行造成不利影响C合伙人在合伙企业中的全部财产份额被人民法院强制执行D提前 60 日通知其他合伙人10、某公司资产负债率为50%,资产总额为 100万元,净利润为 15 万元,则该企业的权益净利润率为 _。A7.5%B30%C15%D20%11、某烟厂为增值税一般纳税人,2009 年 11 月收购烟叶支付价款500 万元,缴
5、纳烟叶税 110万元,已开具烟叶收购发票,取得符合规定的货物运输业发票上注明运费 6 万元,取得的相关票据均已认证。本期购进卷烟纸张,取得增值税专用发票,注明价款 55万元,本期电费专用发票注明电费价款28 万元。该烟厂当月可以抵扣进项税额 _万元。A65.42 B78.42 C86.22 D100.33 12、被判处管制的犯罪分子,在执行期间,应当遵守的规定不包括_。文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI
6、6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码
7、:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2
8、 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3
9、ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档
10、编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8
11、R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R
12、3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6A遵守法律和行政法规,服从监督B未经执行机关批准,不得行使言论、出版、结社、游行、示威自由的权利C按照执行机关规定报告自己的活动情况D无执行机关批准不得离开住处13、社会募集股份公司减资时,如果原为溢价发行的,则收购价格高于面值的部分冲减有关所有者权益的顺序为_。A资本公积,盈余公积,未分配利润B资本公积,未分配利润,盈余公积C未分配利润,资本公积,盈余公积D盈余公积,未分配利润,资本公积14、下列融资租赁业务应缴纳增值税的是_。A经央行批准从事融资租赁业务的企业,租赁货物所有权转让给承
13、租方的B经央行批准从事融资租赁业务的企业,租赁货物所有权未转让给承租方的C未经专门批准从事融资租赁业务的企业,租赁货物所有权转让给承租方的D未经专门批准从事融资租赁业务的企业,租赁货物所有权未转让给承租方的15、某盐场 6 月份以自产液体盐25000吨和外购液体盐 5000 吨(每吨已缴纳资源税 6 元),加工固体盐 6000吨对外销售,取得销售收入300万元。已知固体盐税额为每吨 20 元,该盐场 6 月份应缴纳资源税为 _元。A750000 B755000 C780000 D90000 16、在处置短期投资时,若短期投资按单项投资计提跌价准备,并在处置时同时结转已提的跌价准备,则投资损益的
14、金额应为_。A处置收入与短期投资账面余额的差额B处置收入与短期投资账面余额和已计提的跌价准备的差额C处置收入与处置成本的差额D处置收入与已收取股利(或利息)的差额17、关于危害税收征管罪的主观方面的表述正确的是_。A既可以由故意构成,也可以由过失构成B只能由故意构成C只能由过失构成D多数由直接故意构成18、约束居民(公民)管辖权的国际惯例中,不属于对自然人居民身份的一般判定标准的是 _。A住所标准B国籍标准C时间标准文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV1
15、0I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8
16、W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W
17、3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:C
18、V10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 H
19、Y8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI
20、6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码
21、:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6D意愿标准19、税法从法律性质看,对其表述正确的是_。A税法属于义务性法规,每一规则都是义务性的B税法是有权的国家机关制定的,这里有权国家机关不单是指全国人大,还包括人大常务委员会、地方立法机关、获得授权的行政机关C每一法律主体在每一具体法律、法规中的权利义务都是对等的D税法属于义务性法规,没有规定纳税人的权利20、下列关于税收执法检查理解不正确的是_。A税收执法检查的主体是税务机关B税收执法检查的对象是税务机关及其工作人员C税收执法检查的
22、内容是外部税收行政行为的合法性、合理性以及执法文书的规范性D税收执法检查的对象是外部税收行政行为二、多项选择题(共15 题,每题4 分,每题的备选项中,有2 个或 2 个以上符合题意,至少有 1 个错项。错选,本题不得分;少选,所选的每个选项得0.5 分)21、下列项目中构成计征消费税的计税价格的有_。A成本B消费税C利润D增值税22、下列固定资产应计提折旧的是_。A融资租入和以经营租赁方式租出的固定资产B以经营租赁方式租入的固定资产C在用机械设备、仪器仪表、运输工具D按规定单独估价作为固定资产入账的土地E季节性停用、大修理停用的固定,资产23、2003年末应作的会计分录(数字略)。为_。A借
23、:管理费用贷:坏账准备B借:存货跌价准备贷:存货跌价损失C借:投资收益贷:短期投资跌价准备D借:投资收益贷:长期投资减值准备24、某金银珠宝店,既经营金银首饰,又经营珠宝玉石,已分别核算销售额,则文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C
24、1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I
25、4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9
26、M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I
27、2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV1
28、0I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8
29、W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6下列经营品种,应在生产环节征收消费税的有_。A纯金项链、手链、戒指B
30、白金镶嵌钻戒、项链C镀金工艺项链D珍珠项链25、下列关于消费税纳税义务发生时间说法中不正确的是_。A预收货款结算方式下为发出应税消费品的当天B赊销方式下为收到货款当天C预收货款结算方式下为收到货款当天D分期收款结算方式下为实际收款日期26、该企业甲乙商场的电视机的增值税的计税销售额是_万元。A210 B202.5 C200.1 D201.3 27、影响企业利润的主要经济指标有_。A产品生产的数量B商品销售价格C固定成本D变动成本E税金28、业务(3)A 公司应收甲公司帐款40 万元应作的账务处理 _。A借:原材料300000 应交税金应交增值税(进项税额)51000 银行存款39000 坏账准
31、备10000 贷:应收账款400000 B借:原材料300000 应交税金应交增值税(进项税额)51000 银行存款39000 贷:应收账款390000 C借:原材料351000 银行存款39000 贷:应收账款3900000 D借:原材料300000 应交税金应交增值税(进项税额)51000 银行存款39000 营业外支出债务重组损失10000 贷:应收账款400000 文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3
32、ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档
33、编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8
34、R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R
35、3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6
36、文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9
37、S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K
38、5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M629、影响企业利润的主要经济指标有_。A产品生产的数量B商品销售价格C因定成本D变动成本30、下列事项中,已构成会计差错的有_。A委托代销方式下发出代销商品时确认收入B委托代销方式下收到代销清单时确认收入C将工程人员的工资计入当期损益D将工程人员的工资计入在建工程价值E期末应计和递延项目未作调整31、该企业采取以旧换新方式销售10 台电视机的销项税额是 _元。A5100 B5967 C5287 D4518.8 32、根据契税现行政策的规定,下列表述正确的有_。A以竞价方式出让的,其契
39、税计税依据,一般应确定为竞价的成交价格,土地出让金、市政建设配套费以及各种补偿费用应包括在内B 先以划拨方式取得土地使用权,后经批准改为出让方式取得该土地使用权的,应依法缴纳契税C已购公有住房经补缴土地出让金和其他出让费用成为完全产权住房的,应征土地权属转移的契税D符合减免税规定的纳税人,应在土地、房屋权属转移合同生效的10 日内向土地、房屋所在地的征收机关提出减免申报33、应付债券通常设置的明细科目有_。A债券面值B债券溢价C债券折价D手续费E佣金34、长征公司 2003 年 1 月 1 日起,对乙公司股权投资的核算从成本法改为权益法,下列会计分录中,属于因追溯调整而编制的会计分录是_。A借
40、:长期股权投资1000000 贷:利润分配未分配利润870000 递延税款130000 B借:利润分配未分配利润125625 贷:盈余公积125625 C借:长期股权投资837000 文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编
41、码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R
42、2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3
43、 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文
44、档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S
45、8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5
46、R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6贷:以前年度损益调整837000 D借:以前年度损益调整870000 贷:盈余公
47、积130500 利润分配未分配利润739500 35、该厂当月应纳消费税税额为_元。A582219 B582223 C584783 D584787 文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8
48、W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W
49、3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:C
50、V10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 HY8W9M1K5R3 ZI6W3I2C1M6文档编码:CV10I4Z9S8R2 H