某企业上期留抵税额为10000元，本期发生进项税额50000元，内销销_爱下问搜题

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问题单项选择题

某企业上期留抵税额为10000元，本期发生进项税额50000元，内销销项税额为12000元。外销产品离岸人民币价格为200000元，退税率为 13%。涉及材料、产品的增值税率均为17%。则正确的会计处理( )。

A．借：应收补贴款一应收出口退税款(增值税) 26000 贷：应交税费一应交增值税(出口退税) 26000

B．借：应交税费一应交增值税(出口抵减内销产品应纳税额) 26000 贷：应交税费一应交增值税(出口退税) 26000

C．借：其他应收款一应收出口退税款(增值税) 26000 贷：应交税费一应交增值税(出口退税) 26000

D．借：应交税费一应交增值税(出口退税) 26000 贷：其他应收款一应收出口退税款(增值税) 26000

答案

参考答案：C

解析：免抵退税额 =200000×13%=26000(元) 当期应纳税额 =12000-[50000-200000×(17%-13%)+ 10000] =-40000(元) 当期应退税额=26000(元) 当期免抵税额=0 会计分录为：借：其他应收款—应收出口退税款(增值税) 26000 贷：应交税费—应交增值税(出口退税) 26000

材料题

阅读下列材料，回答问题：

材料一 “对于许多未经过帝王之治的青年，辛亥革命的政治意义是常被低估的，这并不足怪，因为他们没有看到推翻几千年因袭下来的专制政体是多么不易的一件事。”

（1）太平天国运动以推翻清朝专制统治为目标。结合天京事变的原因和《天朝田亩制度》，说明太平天国运动失败的主观原因。

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（2）请按示例概述以孙中山为代表的资产阶级革命党人为推翻专制政体所进行的艰苦的革命斗争。（示例：建立兴中会等革命团体）

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材料二五四运动前，陈独秀说：“君主也是一种偶像，他本身并没有什么神圣出奇的作用：全靠众人迷信他，尊崇他，才能够号令全国，称做元首；一旦亡了国，象此时清朝皇帝溥仪，俄罗斯皇帝尼古拉斯二世，比寻常人还要可怜。这等亡国的君主，好象一座泥塑木雕的偶像抛在粪缸里，看他到底有什么神奇出众的地方呢？” ——陈独秀《偶像破坏论》

“父子君臣，天下之定理，无所逃于天地之间。”——《河南程氏遗书》

（3）据以上材料分析指出，辛亥革命前后，中国人对皇帝的看法，发生了什么变化？

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材料三 “皇帝，该算是至高无上、神圣不可侵犯的了。如今都可以被打倒，那么，还有什么陈腐的东西不可以怀疑、不可以打破？思想的闸门一经打开，这股思想解放的洪流就奔腾向前，不可阻挡了。尽管辛亥革命后，一时看来政治形势还十分险恶，但人们又大胆地寻求新的救中国的出路了，再加上十月革命炮声一响和中国工人阶级力量的发展，不久便迎来了五四运动，开始了中国历史的新纪元。从这个意义上可以说没有辛亥革命，就没有五四运动。”

（4）依据材料三分析说明，为什么说没有辛亥革命，就没有五四运动？

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（5）综合以上分析，指出辛亥革命的伟大历史意义。

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完形填空

It was a cold winter. The day my husband fell to his death, it started to snow, just 1 any November day. His   2 , when I found it, was lightly covered with snow. It snowed almost every day for the next four months, while I sat on the couch and watched it   3 . One morning, I walked slowly   4  and was surprised to see a snow remover clearing my driveway and the bent back of a woman clearing my walk. I dropped to my knees and crawled back upstairs, 5 those good people would not see me. I was   6 . My first thought was, how would I ever 7 them? I didn’t have the 8 to brush my hair,   9 clear someone’s walk.
Before Jon’s death, I felt proud that I   10 asked for favors. I identified myself by my competence and 11 . So who was I if I was no longer capable? How could I   12 myself if I just sat on the couch every day and watched the snow fall?
Learning to receive the love and   13 from others wasn’t easy. Friends cooked for me and I cried. Finally, my friend Kathy said, “Mary, cooking for you isn’t a   14 for me; it makes me feel good to be able to do something for you.”
Over and over, I heard   15 words from the people who supported me during those 16 days. One wise man told me, “You aren’t doing nothing because being fully open to your 17 may be the hardest work you will ever do.”
I am not the person I   18 was, but in many ways I have changed for the   19 . I’ve been surprised to learn that there is incredible freedom coming form 20 one’s worst fear and walking away whole. I believe there is strength, for sure, in accepting a dark period of our life.

B．disappointed

A．stand alone

B．leave alone

D．uncertainly

A．intelligence

B．independence

D．qualification

C．contribution

C．considerate