问题 单项选择题

某企业于2004年1月10日销售一批产品,销售收入为20000元,规定的现金折扣条件为2/10、1/20、0/30,增值税率为17%。企业于1月28日收到该笔款项时,应给予客户的现金折扣为( )元。

A.468

B.2340

C.23.4

D.234

答案

参考答案:D

解析: 20日内付款,1%的折扣。20000(1+17%)×1%=234元

辨析题

       1850年,英国有一批货物运到厦门港,清政府地方官决定收取英商20% 的税款。同年,日本人到厦门开办了毛纺织厂、造船厂等数十家。上诉内容有两处错误请指出,并说明理由。

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                            

                                                                                                                                                            

单项选择题