问题 单项选择题

甲公司于2009年4月1日委托乙公司代为加工原材料一批,该批原材料的成本为38.5万元,加工费10万元,加工劳务匹配的增值税率为17%,该材料加工后直接对外出售,其匹配的消费税率为15%,根据税法规定,由乙公司代收代缴消费税,因市场上无此商品的市场价可供参照,税法规定可组成计税价来计算应缴消费税,则甲公司收回此商品时的入账成本为()

A.66.78万元

B.40.263万元

C.57.059万元

D.41.262万元

答案

参考答案:C

解析:

甲公司应缴消费税的计税价=(38.5+10)÷(1-15%)=57.06(万元);甲公司应缴消费税=57.06×15%=8.559(万元);甲公司收回加工物资的入账成本=38.5+10+8.559=57.059(万元)。

【该题针对“加工方式取得存货的初始计量”知识点进行考核】

多项选择题
阅读理解

阅读理解。

     This booklet is designed to help you and your family plan for and survive a major earthquake. By

taking action to be prepared, you can lessen the impact of an earthquake on your family. Set aside

some emergency supplies, and teach your family what to do at home during and after a disaster. You

could be without help for up to 72 hours, so learn to cope for at least that long.

    Movement of the ground is seldom the actual cause of death or injury. Most casualties (意外) result

from partial building collapse and falling objects and debris, like toppling chimneys, falling bricks, ceiling

plaster, and light fixtures. Many of these conditions are easily preventable.

    Because earthquakes occur without warning, it's important to take steps now to prepare, so that you

know what you can do and how to respond-constructive, protective action is possible.

    Have on hand for Any Emergency- Ideas for Home, Workplace, and Car.

    Because you don't know where you will be when an earthquake occurs, prepare disaster supplies.

1. Who is the passage mainly written for? 

A. scientists      

B. parents      

C. the public      

D. teachers

2. How can we lessen the impact of an earthquake on our family?   

A. Stay at home.

B. Keep away from high buildings.

C. Learn some knowledge about the cause of earthquakes.

D. Know what to do in a disaster.

3. Which can be the best title of this passage? 

A. Are You Prepared for the Next Earthquake?

B. Earthquakes Occur Without Warning

C. How to Prevent Earthquakes

D. Cause of Earthquakes