问题 单项选择题

甲公司20×7年年初“应交税费一应交增值税”账户的借方余额为200万元,“应交税费-未交增值税”账户的贷方余额为100万元。全年购进货物、接受劳务共支付增值税进项税额1 020万元(均通过税务机关的认证、审核),销售货物共收取增值税销项税额3 400万元,12月31日“应交税费-应交增值税”和“应交税费-未交增值税”账户的余额均为0,全年无增值税其他事项。全年公司用银行存款向税务机关缴纳城建税和教育费附加300万元,缴纳房产税、印花税和车船税80万元,缴纳企业所得税800万元。则甲公司20×7年度现金流量表中“支付的各项税费”项目应填列的金额为( )万元。

A.3 460
B.3 760
C.3 660
D.3 360

答案

参考答案:A

解析: “支付的各项税费”项目应填列的金额=3 400-1 020-200+100+300+80+800=3 460(万元)。

单项选择题
单项选择题

American Museum of Natural History is one of the largest natural and historic museums in the world and one of the main natural history research and education centres in the United States, set up in 1869 and located in the west of the Central Park, Manhattan District, New York. It (1) 7 hectares in its total area, (2) classical types of buildings. The (3) of ancient creatures and humanity is (4) the first place of all the museums in the world, (5) the representative samples from South America, Africa, Europe, Asia and Australia were collected, besides those from the (6) country, the United States.In the museum, there are five kinds of exhibits, including astronomy, mineralogy, human history, and animals in the (7) times and those in modern times. There are thirty-eight exhibition halls with different (8) from 500 to 1,500 square metres. Besides these, there is a Roosevelt Memorial Hall in (9) of President Roosevelt who supported the (10) of the museum, which is also used to have a special exhibition, showing the new important (11) on natural sciences and (12) affairs and social problems, and special topics connected closely with the life of the citizens. Besides this, it is also used for avocation (13) to have all kinds of scientific activities in the laboratories, centres of natural science and centres for citizens. There are more than 10 (14) research departments mainly(15) for collection of samples, research and work of publication.In the museum, there are (16) and sub-libraries of Aulspond ancient amniote, with about 300 thousand books and magazines (17) natural history, many of(18) are very valuable monographs for the first edition. It has published many expert books and magazines, and a large number of propaganda materials, (19) which are the two magazines, Natural History and Members of Museum that have the biggest (20) of their magazines.

10()

A.cause

B.fate

C.property

D.fortune