问题 多项选择题

第四方物流服务提供商所具备的条件()

A.中立方

B.信息共享

C.有整合能力的第三方物流服务提供商

D.在交易中占主导地位

E.必须拥有固定资产

答案

参考答案:A, B, C

问答题

一、基本情况:
甲股份有限公司(内资企业),于2006年1月份成立,股本总额5000万元,系增值税一般纳税人,并实行防伪税控系统管理,主要从事铝产品的生产和销售业务,会计核算健全,生产经营良好。注册税务师于2007年1月15日受托审核该公司2006年全年的纳税情况。
二、审核资料:
1.7月8日,第10号凭证:投入一条新生产线,在试运行阶段生产一种新的铝产品,发生成本18万元,销售后共收到货款23.4万元,账务处理为:
借:在建工程 180000
贷:银行存款 180000
借:银行存款 234000
贷:在建工程 234000
2.9月13日,第8号凭证:支付职工进修学杂费90000元,账务处理为:
借:管理费用90000
贷:银行存款90000
3.10月1日,公司签订了一份房屋出租协议(贴印花税票5元),期限2年,月租金为2万元,收到本年度10~12月份租金6万元(已按规定正确缴纳了房产税)。账务处理为:
借:银行存款 60000
贷:其他应付款60000
4.审核“其他应付款——包装物押金”账户,有贷方余额3.8万元,经核实,其中含逾期包装物押金2.34万元。
5.审核“管理费用”账户,其中记载有如下事项:
(1)技术开发费100万元(经核查上年度技术开发费95万元);
(2)开办费摊销80万元(系公司开业时的全部开办费)。
6.审核“财务费用”账户,其中记载有如下事项:
(1)利息支出10万元(系因对外投资向其他企业借款的利息,借款本金为50万元);
(2)支付金融机构手续费2万元;
(3)现金折扣6万元(系购货方享有的销售折扣优惠,但未在同一张发票上注明)。
7.审核“投资收益”账户,只记载有如下事项:投资收益90万元,系该公司对乙企业进行的股权投资(30%),按权益法核算,乙企业2006年实现税后净利300万元,乙企业的企业所得税税率为24%。经查询乙企业尚未作2006年度的利润分配账务处理。
8.审查该“营业外支出”账户,其中记载有如下事项:
(1)税收罚款及滞纳金6万元;
(2)经济纠纷的诉讼赔偿30万元;
(3)代付个人所得税税款3万元。
二、其他情况说明:
1.全年主营业务收入10000万元,主营业务成本7200万元,营业税金及附加60万元,其他业务收入2000万元,其他业务支出900万元,管理费用800万元,销售费用 600万元,财务费用160万元,投资收益90万元,营业外收入100万元,营业外支出60万元。
2.企业所得税税率33%(全年无预缴),营业税税率5%,城市维护建设税税率7%,教育费附加征收率3%,印花税财产租赁合同税率1‰,同类同期银行贷款利率为6%。
3.增值税按月缴纳,各月“应交税费——应交增值税”科目均为贷方余额,并按规定结转至“应交税费——未交增值税”科目。
4.开办费经税务机关批准,按5年摊销。
5.题目未涉及的纳税事项,视全部正确。
要求:
1.扼要指出存在的影响纳税的问题,作出跨年度的账务调整分录;
2.正确计算2006年应补缴的增值税、营业税、城市维护建设税、教育费附加、印花税和企业所得税并作出补税的相关分录。

填空题

Think of those fleeting moments when you look out of an aeroplane window and realise that you are flying, higher than a bird. Now think of your laptop, thinner than a brown-paper envelope, or your cellphone in the palm of your hand. Take a moment or two to wonder at those marvels. You are the lucky inheritor of a dream come true.

The second half of the 20th century saw a collection of geniuses, warriors, entrepreneurs and visionaries labour to create a fabulous machine that could function as a typewriter and printing press, studio and theatre, paintbrush and gallery, piano and radio, the mail as well as the mail carrier. (41)

The networked computer is an amazing device, the first media machine that serves as the mode of production, means of distribution, site of reception, and place of praise and critique. The computer is the 21st century’ s culture machine.

But for all the reasons there are to celebrate the computer, we must also tread with caution. (42) I call it a secret war for two reasons. First, most people do not realise that there are p commercial agendas at work to keep them in passive consumption mode. Second, the majority of people who use networked computers to upload are not even aware of the significance of what they are doing.

All animals download, but only a few upload. Beavers build dams and birds make nests. Yet for the most part, the animal kingdom moves through the world downloading. Humans are unique in their capacity to not only make tools but then turn around and use them to create superfluous material goods—paintings, sculpture and architecture—and superfluous experiences—music, literature, religion and philosophy. (43)

For all the possibilities of our new culture machines, most people are still stuck in download mode. Even after the advent of widespread social media, a pyramid of production remains, with a small number of people uploading material, a slightly larger group commenting on or modifying that content, and a huge percentage remaining content to just consume. (44)

Television is a one-way tap flowing into our homes. The hardest task that television asks of anyone is to turn the power off after he has turned it on.

(45)

What counts as meaningful uploading My definition revolves around the concept of"stickiness" — creations and experiences to which others adhere.

[A] Of course, it is precisely these superfluous things that define human culture and ultimately what it is to be human. Downloading and consuming culture requires great skills, but failing to move beyond downloading is to strip oneself of a defining constituent of humanity.

[B] Applications like tumblr.com, which allow users to combine pictures, words and other media in creative ways and then share them, have the potential to add stickiness by amusing, entertaining and enlightening others.

[C] Not only did they develop such a device but by the turn of the millennium they had also managed to embed it in a worldwide system accessed by billions of people every day.

[D] This is because the networked computer has sparked a secret war between downloading and uploading —between passive consumption and active creation -- whose outcome will shape our collective future in ways we can only begin to imagine.

[E] The challenge the computer mounts to television thus bears little similarity to one format being replaced by another in the manner of record players being replaced by CD players.

[F] One reason for the persistence of this pyramid of production is that for the past half-century, much of the world’s media culture has been defined by a single medium—television—and television is defined by downloading.

[G] The networked computer offers the first chance in 50 years to reverse the flow, to encourage thoughtful downloading and, even more importantly, meaningful uploading.

42()