问题 问答题 简答题

养老保险跨省转入成都后,单位部分会并入个人账户吗?

答案

参考答案:

不会。根据我国养老保险政策和成都养老保险政策规定,单位缴纳的12%并入转入地的统筹基金,不会并入个人账户。如需了解更多,请拨打成都社保局咨询电话12333。

阅读理解

阅读理解。

      English is now the first language of about 400 million people, the mother language of 12 countries and the

official language of thirty-three more countries. That means one in every seven people in the world speaks

English.

      English has become the new Latin (拉丁语) of the century. One must know English is a part of the

twenty-first century. In Italy, for example, English is a must for many technical (技术的) jobs. In China, English

is the most important foreign language learned at school.

      Now no other language on the earth is better suited to play the role of the world language. Because English is

easier to learn than any other language, and it easily borrows local words and phrases from other countries to

expand (丰富,扩大) its vocabulary.

      English is so widely used that it has become the standard language for all kinds of international

communication. Now 75% of the world's mail is in English. 60% of the world's telephone calls are made in

English. 60% of the world's radio stations are broadcast (广播) in English and over half of the world's books

and magazines are written in English. In a word, English is now the world's first language.

1. _____ countries speak English as their mother language.[ ]

A. 11

B. 12

C. 33

D. 45

2. "English has become the new Latin of the century" means _____. [ ]

A. English has a long history

B. English is as important as Latin

C. English has borrowed lots of words from Latin

D. English is as difficult to learn as Latin

3. If you want to ask for a technical job in Italy, you must be able to _____. [ ]

A. speak Latin

B. speak French

C. speak English

D. speak Italian

4. _____ of the world's magazines are written in English. [ ]

A. More than 50%

B. 75%

C. 60%

D. Less than 50%

5. The writer thinks English is now _____. [ ]

A. a native language

B. the world language

C. an official language

D. the Latin language

问答题

(一) 要求:根据下列资料,编制每笔经济交易的正确会计分录并计算当期应纳增值税税额。 资料:A外商投资企业于1996年8月成立,为增值税一般纳税人,生产各种日用家电产品,其存货采用实际价格核算,流转税纳税期限为一个月,尚未使用防伪税控系统。2003年4月30日,“应交税金——应交增值税”账户借方余额2000元。2003年5月企业发生的主要经济业务如下: 1.5月8日,购进甲种材料一批,金额100000元,税额.17000元,取得增值税专用发票 5张,已验收入库,货款未支付。 2.5月13日,售出产品一批,该外商投资企业开具的专用发票上注明不含税价款 20000元,税金3400元;用已收到的全部款项23400元购入某煤炭公司煤炭150吨,取得合法增值税专用发票一张,该批煤炭已验收入库。 3.5月15日,从中国境内某国有机械制造厂购人工业锅炉脱硫脱硝设备一套,机械制造厂根据A外商投资企业提供的《外商投资企业采购国产设备登记手册》第一页复印件和供货合同,开具给该企业增值税专用发票1张,注明价款400000元,税额68000元,款项已付,供货方免费安装、调试完毕,已于5月25日交付使用。 4.5月18日,修理本单位机床,取得增值税专用发票一张,注明修理费2500元,税额 425元,款项已用银行存款支付。 5.5月19日,收到某公司退货一批,该批货物系2003年2月份售出,因不符合购货方要求,双方协商未果,本月予以退回,货物已验收入库,根据收到的符合税法规定的“进货退出及索取折让证明单”,开具红字增值税专用发票1份,全部款项35100元已退。 6.5月20日,该企业将自产产品销售给出口企业,开具的《出口货物专用缴款书》上注明价款200000元,企业已经在本月预交相应税款B600元。 7.5月21日,销售本企业使用过的小汽车一辆,账面原值150000元,累计折旧为120000元,售价26000元;售出使用过的在企业固定资产目录中列明并作为固定资产管理的设备一台,原值80000元,累计折旧 56000元,售价60000元。上述业务分别开具普通发票各一张。 8.5月21日,经主管国税局检查,发现上月份购进的甲材料用于单位基建工程,企业仅以账面金额10000元(不含税价格)结转至“在建工程”科目核算。另有5000元的乙材料购入业务取得的增值税专用发票不符合规定,相应税金850元已于上月抵扣。税务机关要求该外商投资企业在本月调账并于5月31日前补交税款入库。(不考虑滞纳金、罚款) 9.5月26日,销售产成品一批,开具增值税专用发票15份,累计注明不含税价款 800000元,开具普通发票8份,累计注明金额70200元,货款全部收讫。 10.5月28日,购进乙材料一批,取得增值税专用发票3张,累计注明价款50000元,税额 8500元,未验收入库,货款已由银行支付。经查,至月末,乙材料仍未到达企业。