问题 单项选择题

某上市银行职员沈某与另一家上市银行的职员林某在一次聚会中认识,作为银行业从业人员,他们( )。

A.可以通过邮件交换各自银行已在网上公布的财务数据,以及将要公布的信息
B.只能交换对某些客户的评价,不能交流有关客户的具体数据
C.可以一起参加学术研讨会
D.可以稍带夸张地宣传所在机构的优势

答案

参考答案:C

解析:银行从业人员之间应该通过日常信息交流、参加学术研讨会、召开专题协调会、参加同业联席会议以及银行业自律组织等多种途径和方式,促进行业间信息交流与合作。但这要建立在合法合规的基础上。A项,他们可以交换在网上公布的财务数据,但是不能交换即将公布的信息。这属于商业机密。这种行为违反了商业保密与知识产权保护原则。B项违反了信息保密原则,同时也违背了商业保密与知识产权保护原则。D项同样也是不妥当的。

阅读理解
请选出以下四个名人的梦想之旅。
     As the founder (创始人) of Alibaba, China's largest e-commerce (电子商务) site, Ma Yun is never afraid
of dreaming big. He had problems along the way. But his business sense has made Alibaba a huge online
success.
    You may think Michael Jordan is confident-sometimes too confident. But it is his confidence that has
helped the US basketball genius (天才) achieve his dream and become the greatest player in his sport of all
time.
     The young Lang Lang almost killed himself because of the pressure he came across on the way to reach
his piano dream. But the brave young man survived (艰难度过) and started to shine on the world stage.
     In many ways, he was a loser. But Charles Schulz found where his talent was-drawing. He never stopped
working on it. He finally created the world-famous Snoopy and Charlie Brown. 
A. He is never afraid of dreaming big.
B. The young man survived and started to shine on the would stage.
C. It is his confidence that has helped him achieve his dream.
D. In many ways, he was not successful 
     But he never stopped working on it.
1. Ma Yun                   __________________________________________________
2. Michael Jordan         __________________________________________________  
3. Lang Lang               __________________________________________________
4. Charles Schulz         __________________________________________________
5. What's your dream? __________________________________________________
问答题 简答题

综合题:京华百货公司(增值税一般纳税人)兼营批发、零售、服务等业务,按照楼层分设家电组、黄金珠宝组、烟酒食品组、服装组、化妆护肤组、图书音像组,在财务部分账核算,统一纳税。另将顶层承包给SSY饮食公司经营饮食大世界,饮食收入归SSY公司所有,百货公司每月收取ssY承包费30000元。2015年3月发生如下业务:(1)家电组采用交款提货方式零售彩电,取得零售收入80000元;以旧换新方式销售电冰箱,实际收到零售金额40000元(已扣除了2000元旧冰箱折价款);当月从厂家购进家电,取得的增值税专用发票注明增值税税额15300元,其中10%用于本企业员工福利;当期修理小家电取得含税修理费27846元。

(2)黄金珠宝组当月零售翡翠手镯,零售金额55000元;零售包金手镯,零售金额5000元;零售18K金镶宝石首饰,零售金额50000元;以旧换新销售24K足金首饰,实际收取零售额70000元(已扣除了30000元的旧的金饰品的折价款),当月采购黄金珠宝取得的增值税专用发票注明增值税税额23800元。

(3)服装组代销服装厂服装,向顾客收取现金150000元,平价与服装厂结算,并按照零售额的25%向厂家收取返还收入,另一次性收取服装厂20000元的上架宣传费。

(4)化妆品组进口高档化妆品一批,货价折合人民币(下同)500000元,支付采购中介佣金8000元、运抵我国境内输入地点起卸前的运费及保险费用13560元,化妆品关税税率25%。批发和零售化妆品,取得不含税收入1000000元。

(5)音像组零售音像制品收入240000元,将市场零售价50000元的一批音像制品捐赠其他企业,当月采购音像制品均取得增值税专用发票,注明增值税税额11000元,将一批市场零售价20000元的音像制品与服装厂等价交换一批员工工作服,双方互开增值税专用发票。假定上述相关需要认证的发票均从增值税一般纳税人处取得且均经过认证。

要求:根据上述资料,按顺序回答下列问题,每问需计算出合计数。

(1)家电组当期应纳增值税;

(2)黄金珠宝组当期应纳的增值税;

(3)黄金珠宝组当期应纳的消费税;

(4)服装组当期增值税的销项税额、进项税额和应纳税额;

(5)化妆品进口应缴的关税、增值税和消费税合计数(化妆品消费税税率30%);

(6)化妆品组当期应纳的增值税;

(7)音像组当期可抵扣的进项税额;

(8)音像组当期应纳的增值税;

(9)京华百货公司当期应纳的营业税。