财政与金融作业答案
《财政与金融》形成性考核答案
杨万林整理《财政与金融》第一次作业
一、名词解释
1、答:财政是国家凭借政治权力集中分配一部分社会产品用于满足社会公共需要而形成的分配活动和分配关系。P2
2、答:是指财政在社会经济生活中所有的职责和功能，它是财政这一经济范畴本质的反映，具有客观必然性。P5
3、答:指国家预算收入，包括中央及地方务级政权的预算内收入及部分预算外收入，是国家集中一部分社会产品的货币价值形态。P11
4、答:是国家规定的税收法令。条例和征收办法的总称。P23
5、答:是应纳税额与课税对象数额之间的比例。P24
6、答:是税法规定的课税对象开始征税时应达到的一定数额，课税对象未达到起征点的，不征税。P25
7、答:是课税对象中免于征税的数额，对有免征额规定的课税对象，只就其超过免征额的部分征税。P25
8、答:税负不易转嫁的税种。P27
9、答:税负能够转嫁的税种。P27
10、答:即国家公债，是指国家为维持其存在和满足其履行职能的需要，采取有偿方式，筹集财政资金时形成的国家债务。P43
二、填空题
1、经济、社会
2、国家
3、剩余产品
4、资源配置、收入分配、经济稳定
5、税收、非税收
6、经济数据、要素分析法
7、强制性、无偿性、固定性
8、纳
税人 9、税源 10、10 11、增值、消费、营业、关税 12、生产型、收入型、消费
型 13、从价、从量 14、一般、级差 15、有偿 16、有偿性、自愿性、灵活性
17、平价、折价、溢价值 18、公募法、承受法、出卖法、支付发行、强制摊派
19、分期逐步、抽签轮次、市场购销、到期一次性 20、金融市场利率、国家信用
环境、银行利率水平、社会资金供给状况。
三、单项选择题
题号 1 2 3 4 5 6 7 8 9 10 答案 B B D C B C B A A D 四、多项选择题题
号 1 2 3 4 5 6 7 8 9
10 答案 ACE ACD ABC ACD BDE ADE ABCD ABCDE ABCDE ABCE
6.2.6 establishing construction site welding secondary, secondary electrode consisted of Rod piled up, welding rod ovens, incubators, thermometers, hygrometers and backing of electrodes, receiving, payment and recovery system. And person responsible for the secondary database.
6.2.7 construction welding machines, grinding machines, plasma cutting machine tool experience is qualified. 6.2.8 welding electrodes, welding wire selection in line with national and industry standards requirements, welding material welding materials quality manual should be provided,
its chemical composition, mechanical properties and other indicators should conform to the requirements of the relevant standards, appearance may not have defects such as corrosion, unqualified products cannot be used. 6.2.9 electrode, flux drying before use according to the regulations, and should be kept dry during use, wires should be removed before using the surface oil, rust, etc. Electrodes must not fall off,
no rust spots and obvious cracks. 6.3 6.3.1 electrode electrode
selection and management list trumpeter argon arc welding electrode arc welding of steel 10# E4303 J427 H08Mn2SiA 20# E4303 J427 H08Mn2SiA Q235-A E4303 J422, H08Mn2SiA 304 E308 A102 H0Cr21Ni10 316L E00-19 A002
H00Cr21Ni10 321 E347 A137 H0Cr21Ni10Ti 1 5Cr ... (2) the purity of argon carbon steel and alloy steel pipe shall not be less than 99.9%. (3) the welding field wind-proof, rain-proof measures must be taken, when the relative humidity is greater than 90%, when the wind speed is greater than 2m/s, do not allow application of argon arc welding, when the wind speed is greater than 8M/s, do not allow the application of arc welding. Welding shall not be less than 0 ? ambient temperature. (4) prior to welding, you should review the lip size, meet the requirements before they
五、判断题
题号 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 答案错错对错对错错
对错错错对错对错
六、计算题
1、答:10000*150=1500000元; 1500000/(1+17%)-110000元=107948.70元。
不含税销售额=含税/(1+税率)。 2、工资部分:(1500-800)*10%-25=45元; 劳务报酬部分:收入在4000元以上的，5000*(1-20%)*20%=800元; 股息部
分:500*20%=100元; 合计:45+800+100=945元。
第二次作业答案
一、名词解释
1、P58
2、P67 3 P72 4 P82 5 P93 6 P93 7 P100 8 P107 9 P112 10
P112 11 P115 12 P127 13 P127 14 P129 15 P129
