问题 判断题

如当年全部现金收入大于现金支出,则当年现金为净投放,否则为净回笼。

答案

参考答案:错

问答题

北方某汽车制造企业为增值税一般纳税人。2010年3月,发生以下经济业务:
(1)外购用于生产A型小汽车的钢材一批,全部价款已付并验收入库。从供货方取得的防伪税控系统开具的增值税专用发票上注明的增值税税额为18.7万元,该发票当月已经通过认证。
(2)外购用于装饰公司办公楼的建筑材料一批,全部价款已付并验收入库。从供货方取得的增值税专用发票上注明的增值税税额为3.4万元。当月已将该批建筑材料用于办公楼装饰。
(3)外购用于生产A型小汽车的配件一批,价款已付,从供货方取得防伪税控增值税专用发票上注明的增值税税额为51万元。供货方于3月16日将该批配件发出,但该企业本月未到税务机关认证发票。
(4)采取直接收款方式向甲汽车销售公司销售A型小汽车一批,已收到全部车价款(含增值税)760.5万元,给购车方开具了增值税专用发票,并于当日将“提车单”交给购车方自行提货。3月31日购车方尚未将该批车提走。
(5)采取托收承付方式向甲汽车销售公司销售A型小汽车一批,车价款(不含增值税)为300万元。该企业已将该批汽车发出并向银行办妥托收手续。3月31日该企业尚未收到该批车款。
已知:A型小汽车适用的消费税税率为5%,适用的增值税税率为17%。
该企业计算的3月份应纳增值税税额如下:
应纳增值税税额
=760.5÷(1+17%)×17%-(18.7+3.4+51)
=37.40(万元)
要求:根据上述资料,回答下列问题:
(1)该企业关于3月份应纳增值税税额计算有哪些不正确之处
(2)计算该企业3月份应纳增值税税额。
(3)计算该企业3月份应纳消费税税额。

单项选择题

Passage Two

Cars account for half the oil consumed in the U.S. , about half the urban pollution and one fourth the greenhouse gases. They take a similar toll (损耗) of resources in other industrial nations and in the cities of the developing world.As vehicle use continues to increase in the coming decade, the U.S. and other countries will have to deal with these issues or else face unacceptable economic, health-related and political costs. It is unlikely that oil prices will remain at their cur- rent low level or that other nations will accept a large and growing U. S. contribution to global climatic change.
Policymakers and industry have four options: reduce vehicle use, increase the efficiency and reduce the emissions of conventional gasoline-powered vehicles, switch to less harmful fuels, or find less polluting driving systems. The last of these—in particular, the introduction of vehicles powered by electricity-is ultimately the only sustainable (可持续的) option The other alternatives are attractive in theory but in practice are either impractical or offer only marginal improvements. For example, reduced vehicle use could solve traffic problems and a host of social and environmental problems, but evidence from around the world suggests that it is very difficult to make people give up their cars to any significant extent. In the U.S. mass-transit rider ship and carpooling (合伙用车) have declined since World War Ⅱ. Even in western Europe, with fuel prices averaging more than$1 a liter (about $ 4 a gallon) and with easily accessible mass transit and dense populations, cars still account for 80 percent of all passenger travel.
Improved energy efficiency is also appealing, but automotive fuel economy has barely made any progress in 10 years. Alternative fuels such as natural gas, burned in internal-combustion engines, could be introduced at relatively low cost, but they would lead to only marginal (边缘的最低限度的) reductions in pollution and greenhouse emissions (especially because oil companies are already spending billions of dollars every year to develop less polluting types of gasoline).

From the passage we know that the increased use of cars will______.

A.consume half of the oil produced in the world

B.have serious consequences for the well-being of all nations

C.widen the gap between the developed and developing countries

D.impose an intolerable economic burden on residents of large cities