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东财《企业纳税实务》在线作业一15秋100分答案

东财《企业纳税实务》在线作业一15秋100分答案
东财《企业纳税实务》在线作业一15秋100分答案

东财《企业纳税实务》在线作业一15秋100分答案

一、单选题(共 15 道试题,共 60 分。)

1. 下列哪种形式的销售不属于一般销售方式()

A. 直接收款销售和预收货款销售方式

B. 托收承付和委托银行收款销售方式

C. 赊销、分期收款和委托代销方式

D. 还本销售方式

正确答案:D

企业纳税实务

2. 对进口卷烟采取从价与从量混合计征的方法征收消费税,其中从价计征消费税的,按组成计税价格计税,以下组成计税价格的计算公式正确的是()

A. 组成计税价格=(关税的完税价格+进口关税)÷(1-45%)

B. 组成计税价格=(关税的完税价格+进口关税+消费税定额税)÷(1+45%)

C. 组成计税价格=(关税的完税价格+进口关税+消费税定额税)÷(1-30%)

D. 组成计税价格=(关税的完税价格+进口关税+消费税定额税)÷(1+30%)正确答案:C

3. 自产自用消费品应依法缴纳消费税的,应依次按本期或近期同类消费品的出厂销售价格(不含增值税)为计税价格;无同类应税消费品销售价格的,按组成计税价格计税,其组成计税价格的计算公式为()

A. 组成计税价格 = 成本÷(1-消费税税率)

B. 组成计税价格 = 成本÷(1+消费税税率)

C. 组成计税价格 = (成本+利润)÷(1-消费税税率)

D. 组成计税价格 = (成本+利润)÷(1+消费税税率)

正确答案:C

4. 按“建筑业”税目征收营业税的范围不包括()

A. 建筑、安装

B. 修缮、装饰

C. 道路修建

D. 造船

正确答案:D

5. 符合条件的环境保护、节能节水项目的所得,自项目取得第一笔生产经营收入所属纳税年度起,实行“三免三减半”优惠政策,享受减免税优惠的项目,在减免期限内转让的,其税收政策是()

A. 受让方可以在剩余期限内享受规定的减免税优惠

B. 受让方可享受“三免三减半”的6年期限的减免税优惠

C. 受让方不享受剩余期限内的减免税优惠

D. 受让方可重复享受减免税优惠

正确答案:A

6. 划分增值税小规模纳税人的根据()

A. 企业占地面积和职工人数

B. 企业的工资总额和年利润额

C. 企业的年应税销售额

正确答案:C

7. 某工业企业为增值税一般纳税人,某月在销售货物时向买方另收取手续费3510元,开具普通发票,对手续费征收增值税的计税销售额为()

A. 3200元

B. 3500元

C. 3510元

D. 3000元

正确答案:D

8. 某外贸进出口公司(增值税一般纳税人)某月进口货物一批,国外批发价格为85万元,运抵到我国输地点起卸前发生的运费、保险费及手续费等合计15万元,已经过海关审定,关税的税率为20%,该公司应纳进口关税的税额为()

A. 15万元

B. 17万元

C. 20万元

正确答案:C

9. 下列资产中,不属于生产性生物资产的是()

A. 牲畜

B. 经济林

C. 薪炭林、

D. 橡胶

正确答案:D

10. 某汽车制造厂(一般纳税人)某月销售中轻型商用客车,开具增值税专用发票上注明的价款220万元,税金

37. 4万元,同时又从购货方收取手续费

5. 85万元,款项已存银行,中轻型商用客车适用的消费税税率为5%,该企业本月应纳消费税的税额是()

A. 110000元

B. 128700元

C. 112500元

D. 374000元

正确答案:C

11. 期末“主营业务税金及附加”账户的余额转入()

A. “销售成本”账户

B. “营业费用”账户

C. “本年利润”账户

D. “其他支出”账户

正确答案:C

12. 企业所得税不得在税前扣除的项目是()

A. 销售成本

B. 销售费用

C. 未经核准的准备金支出

D. 以前年度亏损

正确答案:C

13. “营业税金及附加”科目的借方登记()

A. 多交的营业税

B. 已交的营业税

C. 应交的营业税

正确答案:C

14. 某工业企业为一般纳税人,某月购进生产应税产品所需的原材料一批,支付运输单位运费为9000元,取得普通发票,运费已通过银行结算。正确的会计分录为()

A. 借记“原材料”9000元,贷记“银行存款”9000元

B. 借记“主营业务支出”9000元,贷记“银行存款”9000元

C. 借记“原材料”8370元,借记“应交税费--应交增值税(进项税额)”630元,贷记“银行存款”9000元

D. 借记“原材料”8100元,借记“应交税费--应交增值税(进项税额)”900元,贷记“银行存款”9000元

正确答案:C

15. 出口免税不退税的根据是()

A. 企业不需要退税

B. 国家不愿意退税

C. 无税可退

D. 限制出口

正确答案:C东财《企业纳税实务》在线作业一二、多选题(共 10 道试题,共 40 分。)

1. 根据税法规定,企业对逾期未还的包装物押金收入的处理方法是()

A. 按其他收入对待,不征收增值税

B. 视同价外费用,征收增值税

C. 按换算的不含税收入额并入计税销售额计税

D. 按所包装产品的适用税率计算增值税的销项税额

正确答案:BCD

2. 某生产企业具有自营出口经营权,某月出口货物计算的不得免征和抵扣的税额为100万元,正确的会计处理应是()

A. 借记:主营业务成本 100万元

B. 借记:管理费用:100万元

C. 贷记:应交税费--应交增值税(进项税额转出) 100万元

D. 贷记:应交税费--应交增值税(销项税额) 100万元

正确答案:AC

3. 征收增值税的特殊货物()

A. 货物期货

B. 银行业销售的金银

C. 典当业销售的死当物品

D. 企业转让的土地适用权

正确答案:ABC

4. 按5%税率征收营业税的行业是()

A. 服务业

B. 金融保险业

C. 转让无形资产、销售不动产

D. 娱乐业

正确答案:ABC

5. 属于营业税征税范围的是()

A. 提供设计取得的设计收入

B. 修理汽车取得的收入

C. 出租财产取得的收入

D. 销售房屋取得的收入

正确答案:ACD

6. 企业的成本、费用、税金、损失和其他支出,同时满足哪些条件准予税前扣除()

A. 企业实际发生的

B. 与取得收入有关的

C. 与企业有关的

D. 合理的

正确答案:ABD

7. 以下各项符合确认销售实现基本原则要求的是()

A. 货物已销售同时收取货款的,确认销售实现

B. 货物已销售,货款未收的,确认销售实现

C. 分期收款方式销售货物的,按照合同约定的收款日期确认收入的实现

D. 产品分成的,在分得产品的时刻确认收入的实现

正确答案:ABCD

8. 对企业生产销售的黄酒、啤酒征收消费税的政策是()

A. 实行从量计征消费税的方法

B. 黄酒每吨(1吨=962升)的单位税额为240元

C. 啤酒每吨(1吨=988升)出厂价格在3000元(含)以上的,单位税额250元,每吨出厂价格在3000元以下的,单位税额220元,

D. 饮食业、商业、娱乐业开办的啤酒屋(啤酒坊)利用啤酒生产设备生产销售的自制啤酒,征收消费税的税额为250元/吨

正确答案:ABCD

9. 某生产企业具有自营出口经营权,某月出口货物计算的不得免征和抵扣的税额为100万元,正确的会计处理应是()

A. 借记:主营业务成本 100万元

B. 借记:管理费用:100万元

C. 贷记:应交税费--应交增值税(进项税额转出) 100万元

D. 贷记:应交税费--应交增值税(销项税额) 100万元

正确答案:AC

10. 下列项目哪些在“财务费用”中核算()

A. 银行存款的利息收入

B. 流动资金贷款的利息支出和金融机构手续费

C. 汇兑净损失

D. 生产企业的增值税一般纳税人销售货物向购货方收取延期付款利息

正确答案:ABC

-END-

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C: You think so That’s encouraging D: I don’t believe it. You are flattering me 答案: C A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C A: In B: On C: By

D: With 答案: D A: Their cakes are to strive for B: Their cakes are to struggle for C: Their cakes are to die for D: Their cakes are to pay for 答案: D A: forms B: are formed by C: in the form of D: form 答案:

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东财英语1在线作业二题目及答案2

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1、 Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
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2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答正确
A: That’s very kind of you
B: Are you kidding? Thank you anyway

C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
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?
3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
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?
4、 ____ three days to go before the final exams, shouldn’t you work harder?
回答正确

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东财英语1在线作业一题目及答案

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1、 I knew I didn't want to do this_______!
回答错误
A: some more
B: much more
C: any more
D: anymore
答案: D
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?
2、 I'd never achieve my dreams ______ here.
回答错误
A: working
B: worked
C: work
D: to work
答案: A
?
有疑问去论坛

?
3、 Michael: The Johnsons are moving next week. We are going to have a going-away party for them Saturday. Tracy: I didn’t realize they were moving so soon. ____________________ Michael: Yes, but we’ll have one last chance to get together. We’re planning a barbecue.
回答错误
A: Wish them a happy journey.
B: May they have a more comfortable home.
C: They are really going to be missed.
D: We can’t stay together forever, can we?
答案: B
?
有疑问去论坛
?
4、 He seemed _______ the secret.
回答正确
A: know
B: to know
C: knowing
D: known
答案:

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B: Are you kidding? Thank you anyway C: You think so? That’s encouraging D: I don’t believe it. You are flattering me 答案: C ?3、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? 回答错误 A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C

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?
1、 ____ the economic conditions, these countries are least developed.
回答正确
A: To give
B: Give
C: Giving
D: Given
答案: D
?
有疑问去论坛
?
2、 Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________.
回答错误
A: That’s very kind of you
B: Are you kidding? Thank you anyway
C: You think so? That’s encouraging
D: I don’t believe it. You are flattering me
答案: C

?
有疑问去论坛
?
3、 He could not help but ____ at the joke.
回答错误
A: laugh
B: to laugh
C: laughing
D: laughed
答案: A
?
有疑问去论坛
?
4、 Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you.
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are

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东财《大学英语2》在线作业三-0058 ------------------------ 1. Speaker A: Sorry about all the inconvenience.
Speaker B: ________ . 
A.Dont worry about it B.OK. With great pleasure C.Oh, really Thats OK D.I m sorry to hear that 正确答案:"[A]" 2.The cold and dry climate of Antarctica _____ it one of the toughest places on Earth to live. A.produces B.manufactures C.does D.makes 正确答案:"[D]" 3.I suggested _____ fishing. A.that we going

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C. lie D. lies 满分:4 分 5. ________ with flying, taking the train is safer. A. Compared B. To compare C. Comparing D. Compare 满分:4 分 6. The bridge is ________ construction. A. in B. with C. under D. during 满分:4 分 7. Man: Excuse me, madam, but is there a post office near here? Woman: _________ A. Wow, you got the idea. B. No, never mind. C. Pretty well, I guess. D. Sorry, I'm new here. 满分:4 分 8. The price is $14.90, _________ postage. A. includes B. including C. to include D. included

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东财《大学英语1》在线作业二 试卷总分:100 得分:100 一、单选题 (共 25 道试题,共 100 分)abc 1. Sue: Hi! Aren't we in the same English class? Bill: ______ A. Yes, we are. My name's Sherry Clinton. B. How are you doing? C. Thank you very much. D. It's so wonderful to meet you. 满分:4 分 正确答案:A 2. If I ________ you, I would not do it. A. am B. was C. have been D. were 满分:4 分 正确答案:D 3. The price is $1 4.90, _________ postage. A. includes B. including C. to include D. included 满分:4 分 正确答案:B 4. People usually _______ spring with sunshine and flowers. A. regard B. imagine C. welcome D. connect 满分:4 分 正确答案:D 5. Nancy: Could you help me with my physics, please?Cathy: ___________ A. No,no way. B. No,I couldn’t. C. No,I can’t. D. Sorry I can’t.I have to go to a meeting right now.

东财英语在线作业二题目及答案2

? 1、 Clerk: Good morning. Can I help you
? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning.
?C
l
e
r
k
:
_______
? Mr.
Smith:
Single,
please
?
回答错误
A: Single or two
B: Single or return
C: Single or double
D: Single or back
答案: B
? 有疑问去论坛
? 2、 Jane: Carol, you look very well.
? Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must
have done you gooD.
? Jane: ________.
?
回答正确
A: That’s very kind of you
B: Are you kidding Thank you anyway

C: You think so That’s encouraging
D: I don’t believe it. You are flattering me
答案: C
? 有疑问去论坛 ? 3、 Salesgirl: Good morning, miss. Can I help you ? Mary: Yes, I’d like half a kilo of oranges, please. ? Salesgirl:________. Anything else ? Mary: No, thank you.
?
回答错误
A: These oranges are for you
B: Give you the oranges
C: There you are
D: Here are you
答案: C
? 有疑问去论坛 ? 4、 ____ three days to go before the final exams, shouldn’t you work harder
?
回答正确
A: In
B: On
C: By

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东财《大学英语2》在线作业一 试卷总分:100 测试时间:-- 单选题 一、单选题(共25 道试题,共100 分。)V 1. She used _____ all her clothes there.A. buy B. to buying C. buying D. to buy 满分:4 分 标准答案:D 2.The invention of chopsticks _____ the wisdom of Chinese ancient people. A. deflects B. reflects C. conflicts D. relicts 满分:4 分 标准答案:B 3.______ I tell you yesterday not to touch that dog! A. Haven't B. Hasn't C. Didn't D. Aren't 满分:4 分 标准答案:C 4.Son: Mom, may I play my computer game for an hour or two? Mom: _______ A. Your teacher tells me that you should study harder. B. Sorry, Dad's using the computer now. C. I've said before that the game takes too long. D. Well, ah…. You're absolutely right to ask. 满分:4 分 标准答案:B 5. It's very cold outside. You ______ put on your overcoat. A. had better to B. would better to C. had better D. would better 满分:4 分

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1、Clerk: Good morning. Can I help you? Mr. Smith: Yes, I’d like a ticket to New York 9:15 tomorrow morning. Clerk: _______? Mr. Smith: Single, please 回答错误 A: Single or two B: Single or return C: Single or double D: Single or back 答案: B 有疑问去论坛 2、Jane: Carol, you look very well. Carol: Thank you, Jane. You look Wonderful too. Your weekend tennis must have done you gooD. Jane: ________. 回答正确 A: That’s very kind of you B: Are you kidding? Thank you anyway C: You think so? That’s encouraging D: I don’t believe it. You are flattering me 答案: C 有疑问去论坛

3、Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I’d like half a kilo of oranges, please. Salesgirl:________. Anything else? Mary: No, thank you. 回答错误 A: These oranges are for you B: Give you the oranges C: There you are D: Here are you 答案: C 有疑问去论坛 4、____ three days to go before the final exams, shouldn’t you work harder? 回答正确 A: In B: On C: By D: With 答案: D 有疑问去论坛 5、Wendy: Have you been to the new bakery on the corner? Arthur: NO, how is it? Wendy: It is heaven!_______!

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东北财经大学《大学英语2》在线作业三 附参考答案 试卷总分:100 得分:100 一、单选题 (共 25 道试题,共 100 分) 1.______ it is from Bristol to Glasgow! A.What long a way B.What distance C.How long way D.How far 答案:D 2.Never ______ , we'll see the film next week. A.mind B.to mind C.mind you D.in mind 答案:A 更多加微boge30619 3.Review important points _____ in class as well as points you remain confused about. A.mention

B.mentioned C.mentioning D.to mention 答案:B 4.I walked ______ the Seventh Avenue to catch a bus. A.until B.as long as C.as far as D.till 答案:C 5.Processed food and food _____ contains chemicals and preservatives should be avoided. A.when B.where C.which D.who 答案:C 6.There's no doubt that modern people have less and less personal space thanks _____ beepers, cell phones and e-mail.

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?1、Clerk: Good morni ng. Can I help you? Mr. Smith: Yes, I ' d like a ticket to NeW York 9:15 tomorrow morning. Clerk: _______ ? Mr. Smith: Single, PIeaSe 回答错误 r A: Si ngle or two r B: Si ngle or return C*C: Sin gle or double r D: Sin gle or back 答案: B ?有疑问去论坛 * 2、Jane: Carol, you look Very well. Carol: Thank you, Jane. You look Won derful too. Your Weeke nd tennis must have done you gooD. Jane: _______ . 回答正确 C A: That ' S Very kind of you

B: Are you kiddi ng? Thank you any Way

C: YoU think so? That ' S enCoUraging D: I don ' t believe it. You are flattering me 答案: C ?有疑问去论坛 ?3、Salesgirl: Good morning, miss. Can I help you? Mary: Yes, I ' d like half a kilo of Oranges, please. Salesgirl: ______ . Any thi ng else? Mary: No, tha nk you. 回答错误 A: TheSe Oran ges are for you C B: GiVe you the Oran ges r C: There you are G D: Here are you 答案: C *有疑问去论坛 * 4、____ three days to go before the final exams, should n 't you work harder?

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?1、C l e r k: :Y e s,I’d l i k e a t i c k e t t o N e w Y o r k9:15t o m o r r o w m o r n i n g. C l e r k:_______ :S i n g l e,p l e a s e 回答错误 A:Singleortwo B:Singleorreturn C:Singleordouble D:Singleorback A:That’svery kindofyou B:AreyoukiddingThankyouanyway C:YouthinksoThat’sencouraging D:Idon’

A:Theseorangesareforyou B:Giveyoutheoranges C:Thereyouare D:Hereareyou A:In B:On C:By D:With 答案: D ?

A:Theircakesaretostrivefor B:Theircakesaretostrugglefor C:Theircakesaretodiefor D:Theircakesaretopayfor A:forms B:areformedby C:intheformof D:form 答案: D ? ?7、Ann:Doyoustillhaveaheadache,Bill Bill:Yes,.

A:That’sveryregretful B:That’spitiful C:That’stoobad D:That’sworse A:related B:relate C:relative D:relates A:consistsof B:consistof C:isconsistedof

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