问题 单项选择题

2015年2月税务师在对某增值税一般纳税人2014年度增值税纳税审核时,发现纳税人2014年12月有下列一笔业务:借:银行存款100000贷:营业外收入100000经审核确认为纳税人因购进钢材达到一定数额从销售方取得的返还资金。(假定该纳税人2014年决算报表已编制),税务师作出的下列账务调整中,正确的是()。

A.借:以前年度损益调整17000贷:应交税费-应交增值税(销项税额)17000

B.借:以前年度损益调整17000借:应交税费-应交增值税(进项税额)(17000)

C.借:以前年度损益调整14529.91贷:应交税费-应交增值税(销项税额)14529.91

D.借:以前年度损益调整14529.91借:应交税费-应交增值税(进项税额)(14529.91)

答案

参考答案:D

解析:对增值税一般纳税人,因购买货物而从销售方取得的各种形式的返还资金,均应依所购货物的增值税税率计算应冲减的进项税金,并从其取得返还资金当期的进项税金中予以冲减,并按如下公式计算:当期应冲减的进项税额=当期取得的返还资金/(1+所购货物的适用税率)×所购货物适用的增值税税率因此,本题应冲减“进项税额”的数额=100000÷(1+17%)×17%=14529.91(元)平销返利应该是红字冲减进项税额,选择D选项。

阅读理解

C

Attitude isnt quite everything when it comes to being successful, but attitude plays a part in every stage of your life. A poor attitude gets more people fired than any other single factor, and a good attitude gets people jobs and helps them keep those jobs more than any other factor.

Your attitude affects many people, from your family to the stranger on the street corner. Your attitude is particularly important when you face seemingly hopeless situations. Losing a job or friend because of a poor attitude is unfortunate -especially because a bad attitude can be fixed.

You can find at least two ways to look at everything. A pessimist ( 悲观主义者) looks for difficulty in the opportunity, while an optimist looks for opportunity in difficulty . A poet of long ago put the difference between optimism and pessimism this way: Two men looked out from prison bars -one saw mud; the other saw stars.

Unfortunately, many people look only at the problem and not at the opportunity that lies within the problem. Many employees complain about the difficulty of their jobs, for example, not realizing that if the job were simple, the employer would hire someone with less ability at a lower wage. A small coin can hide even the sun if you hold the coin close enough to your eye. So when you get too close to your problems, to think objectively(客观地 ) about them, try to keep in mind how your vision can be obstructed. Take a step back, and look at the situation from a new angle.

You can’t do anything to change the fact that a problem exists, but you can do a great deal to find the opportunity within that problem. You’re guaranteed a better tomorrow by doing your best today and developing a plan of action for the tomorrows that lie ahead. Just remember to maintain a positive mental attitude.

64. What does the author mean by saying the first sentence in Paragraph 1?

A. If you have a good attitude, you will be successful.

B. Your attitude makes a great influence on your life.

C. Your attitude has nothing to do with your success.

D. Your success is very important to your life.

65. In Paragraph 3, the author shows us_________.

A. two ways to look at everything      B. the definition of pessimist and optimist

C. the ways to look for opportunity     D. the ways to look out from prison bars

66. The author mentions the example of many employees in Paragraph 4 to tell people to_____.

A. ignore the problem               B. look for opportunity in the problem

C. wait for the problem to be solved    D. make their jobs easy to do

67. The underline word “obstructed” in Paragraph 4 probably means________.

A. blocked         B. dropped          C. improved         D. Shared

多项选择题