问题 判断题

企业法人与贷款人可以相互担保或连环担保。( )

答案

参考答案:

解析: 企业法人应提供其真实营业执照及近期财务报表;保证人或抵押人为有限责任公司或股份制企业的,其出具担保时,必须提供董事会同意其担保的决议和有相关内容的授权书。应尽可能避免借款人之间相互担保或连环担保。

阅读理解
阅读下面短文,然后根据短文内容补全文后表格中所缺失的信息,每空限填数字或一个单词。
    My name is Jane. My job is to write stories and newsletters for a magazine. I love traveling and hope to visit
Great Britain one day. I'd like a pen pal from London, who is interested in discussing the differences between
Europe and Asia. I love listening to pop music and playing football.
    I am Manuel. I'm a businessman and have a large company with many workers and clerks. I would like to
find a pen pal who is also a businessman and lives in North America. I like using the Internet.
    I am working in a university. I speak English, French and Russian. My family name is Jackson but my
students usually call me Sarah. I'd like a pen pal who is interested in language learning working in Oxford
University. I don't like using computers for learning and I believe that true language learning can only happen in
a classroom.
    I am Peter and interested in the differences between East Europe and North America. I love riding my horse
Jackie and listening to jazz. I usually get at 7 o'clock and go to school around 7:30 in the morning. I want to find
a pen pal who has the same interest as me living in Sydney.
    Cindy is my first name. I am working in a travel agency. Sometimes I am called Mr. Guide as I am working.
I'd like to find a pen pal who comes from Europe. I like playing the piano and listening to jazz. I am interested in
history, but I don't like discussing languages.
First name What to do likes Pen-pal from
Jane 1._________ Travelling, pop music, and playing football London
Manuel Businessman Using 2.____________ North America
3._________ Teacher Teaching Oxford University
Peter Student Riding horse and listening to jazz 4.___________
Cindy 5._________ Playing piano, listening to jazz history Europe
单项选择题

某化妆品生产企业位于市区,为增值税一般纳税人,2014年10月发生以下各项业务: 

(1)从国外进口一批化妆品,成交价1380000元,相关费用20000元,支付货物进口后的保险费用20000元。在自海关运往单位的途中,因管理不善损失了35%的化妆品.已经申报了保险赔偿。该批化妆品全部用于继续生产A、B两种化妆品。 

(2)以价值80000元的原材料委托市区内其他加工厂加工化妆品,支付加工费55000元,并取得了增值税专用发票,受托方按规定代收代缴了税金。 

(3)当月委托大成公司代销自产A化妆品,发出货物,不含税售价为1500000元。 

(4)本月将成本为87000元的玉米运往某酒精加工厂(小规模纳税人)加工成酒精,加工后支付不含税加工费40000元,取得税务机关代开专用发票。该酒精加工厂未履行代收代缴消费税的义务,化妆品生产企业收回后全部用于连续生产化妆品。 

(5)销售B化妆品21500件,不含税单价58元,发生运费支出2000元,装卸费支出500元,取得了运输公司开具的增值税普通发票;将1000件B化妆品用于公益性捐赠;购进材料,取得防伪税控系统增值税专用发票上注明销售额100000元、增值税税额17000元,该批材料月末未入库。 

(6)与甲企业签订合作经营协议:以自有价值2000万元的房产使用权与甲企业合作经营景区酒店(房屋产权仍属公司所有),按照约定公司每月收取20万元的固定收入。 

(7)从独立核算的水厂购进自来水,取得增值税专用发票,注明税额720元,其中20%的自来水用于职工浴室。 

(8)月底,因资金紧张,经与大成公司协商,大成公司同意就代销化妆品事宜提前支付50%的款项,大成公司已经将转账支票交付该企业。(本月取得的相关发票均在本月申请并通过认证,进口关税税率为20%;进口化妆品全部被生产车间领用生产化妆品,化妆品消费税税率30%;酒精消费税税率为5%) 

根据上述资料,回答下列问题:

本月应向税务机关缴纳的消费税为()元。

A.155184.21

B.213894.89

C.163549.23

D.280350