原始记录本的发放应建立档案,由资料室进行保管,保存期一般为()。
A.一年
B.两年
C.三年
D.半年
参考答案:C
A市某棉纺织厂是增值税一般纳税人,主要生产棉纱、棉坯布和印染布,产品适用 17%的增值税税率。1998年4月发生以下义务: (1)销售棉坯布16万米和印染布6万米,开出的增值税专用发票注明的“金额”合计为85万元,“税额”合计为144500元;另外销售给小规模纳税人印染布1万米,开具的普通发票注明含税销售额为4.6万元。货款均已收。 (2)从某棉麻公司购进棉花款12万元,专用发票注明的进项税额为15600元,货款已付,货物未验收入库。 (3)从某农场购进棉花价款3.8万元,取得了专用发票。同时支付运输棉花的运费300元,并取得了运输单位开具的普通发票。 (4)外购修理用备件,价款6000元,取得普通发票。 (5)购进煤炭价款8200元,发票注明的进项税额为1066元。 (6)将一批印染布分发给职工个人消费,成本价为7万元,同期不含税销售价8万元。 (7) 出售小轿车一辆,售价12万元,账面原值18万元,已提折旧5.6万元;另出售旧机床一台,账面原值20万元,以16万元出售,已提折旧6.8万元。 (8)外购机器设备一台,专用发票上注明的价款为10万元,税款为1.7万元。 (9) 因工人违章作业发生一起火灾,烧毁外购棉花价值26500元,棉坯布按实际生产成本计算价值4万元。外购项目占生产成本的比例为70%。 根据上述资料,分别回答下列问题:
该企业本月出售机床和小汽车的业务应缴纳增值税( )。
A.16800元
B.6792元
C.7200元
D.15849元
The analysis phase answers the questions of who will use the system,what the system will do,and where and when it will be used.During this phase,the project team investigates any current system,identifies (),and develops a concept for the new system.This phase has three steps:first,() is developed to guide the project team’s efforts.It usually includes an analysis of the current system and its problems,and the ways to design a new system.The next step is ().The analysis of this information-in conjunction with input from the project sponsor and many other people-leads to the development of a concept for a new system.The system concept is then used as a basis to develop a set of business analysis models that describes how the business will operate if the new system were developed.The set of models typically includes models that represent the () necessary to suppor the underlying business process.Last,the analyses,system concepts,and models are combinedin to a document called the (),which is presented to the project sponsor and other key decision makers that decide whether the project should continue to move forward.
During this phase,the project team investigates any current system,identifies (),and develops a concept for the new system.
A.improvement opportunities
B.logical model
C.system requirements
D.system architecture