问题 名词解释

水平分析法

答案

参考答案:

是将反映企业报告期财务状况的信息(特别指会计报表信息资料)与反映企业前期或历史某一时期财务状况的信息进行对比,研究企业各项经营业绩或财务状况的发展变动情况的一种财务分析方法。

阅读理解

Most lives saved from sinking ferryCao Min couldn’t believe she was experiencing exactly what she had seen years ago in the film “Titanic”.

Cao and her two children from Anhui Province were traveling on board the “Liaoludu 7”on February 22.They were among the first people on the ship who were rescued by lifeboats. Cao’s one-year-old son was the youngest passenger on board.

The “Liaoludu 7”was traveling in the Bohai Straits(渤海海峡)from Lushun in Liaoning Province to the port city of Longkou in Shandong Province. It suddenly lost its power at 2:30 pm and tilted(倾斜)on its side. With 81 people on board, the ferry(渡船)began to sink.

“I was so scared that my legs couldn’t move forward. They kept shaking even when I was asked to jump onto a “ lifeboat.” Cao recalled.

Upon receiving the urgent appeal, China Marine Search and Rescue Center(中国海上搜救中心)immediately informed the State Council(国务院).The center sent eight lifeboats to the sinking ship and asked for help form the Ministry of Agriculture, the Navy and nearby fishing boats.

After more than four hours of fighting against strong winds and freezing ocean water, the passengers were recovered. All but four survived. These four died after spending too long in the freezing waters, according to a spokesperson for the Beijing-based center.

(From 21st Century, Mar.3, 2003)

小题1:How many people survived the disaster?

A.4

B.81

C.85

D.77小题2:Who do you think were the first people rescued?

A.Women and children

B.Women

C.Children

D.Men小题3:Which of the following is Not true?

A.The accident happened from Longkou in Shandong Province to Lushun in Liaoning Province.

B.The fighting of the people on board against the strong winds and freezing ocean water lasted several hours.

C.Cao and her children fortunately were saved.

D.But for the State Council, the passengers and the crew would have lost their lives.

单项选择题

甲、乙企业为生产企业(增值税一般纳税人),丙企业为商业企业(增值税一般纳税人),丁企业为建筑安装公司,2006年3月发生下列业务:
(1)乙企业销售给甲企业原材料一批,销售额为40000元(不含税),采用托收承付方式结算,货物已经发出,托收手续已经办妥,并支付销货运费3000元,乙企业开具防伪税控发票,但尚未收到货款,原材料在途。
(2)乙企业一年之前从甲企业购进材料的应收账款300000元、增值税51000元一直未支付,经双方协商同意,进行债务重组。乙企业以总价值327600元的自产产品抵偿债务,并开具普通发票。甲企业将其销售给丙企业,开具防伪税控发票,销售额290000元,增值税 49300元。
(3)甲企业以100万平方米土地使用权与丁企业合资建房,甲企业的土地使用权(该土地使用权于2002年购入,购入价1800万元)按市场价格作价2480万元,丙企业负责提供建筑劳务。合同规定,房屋建成后5:5分成。本月工程完工,工程成本4960万元,甲企业取得 50%房屋所有权,甲企业将其中的70%作为厂房使用,30%对外销售,取得销售收入1500万元。丁企业取得50%房屋所有权,并将其中40%对外出售,取得销售收入2480万元, 60%作为办公室使用。
(4)丙企业本月销售商品零售收入760500元,在销售家用电器时,采用买一赠一方式促销,赠送月初购进的小家电,共赠送300件。同时,在“三八”妇女节时,把100件小家电分给女职工作为节日礼物,小家电不含税购进价50元/件(已抵扣进项税额),零售价70.2元/件。由于销售业绩良好,本月取得供货方的返还收入11.7万元。
(5)丙企业为甲企业代购原材料一批(符合代购条件),增值税专用发票上注明的价款为56万元,丙企业收取手续费34000元,甲企业已经把货物验收入库。
(6)乙企业本月购进并已验收入库的原材料取得防伪税控专用发票上注明的价款为 12000元,增值税2040元,并用其中的30%对某企业进行投资。
增值税税率均为17%,化妆品消费税税率为30%,购销货物成本利润率均为10%,建筑业利润率为20%,本月取得的相关票据均在本月认证并抵扣。
根据上述条件回答下列问题:

甲企业应纳营业税( )万元。

A.109

B.137

C.92

D.199