问题 判断题

分散的采购组织结构的缺点是每个部门的经理只对采购的决策负有限的责任,这样他们将逐渐削弱公司级别的中心采购部门的地位。( )

答案

参考答案:

解析: 集中的采购组织结构的缺点是每个部门的经理只对采购的决策负有限的责任,这样他们将逐渐削弱公司级别的中心采购部门的地位;分散的采购组织结构的缺点是不同的部门可能会与同一个供应商就同一种产品进行谈判,结果达成了不同的采购意向。

单项选择题

某城市一化工公司为增值税一般纳税人,主要业务为以外购化妆品生产和销售成套化妆品,2006年度有关生产、经营情况如下:
(1)期初库存外购已税化妆品300万元。本期外购已税化妆品取得增值税专用发票,支付购货金额2400万元、增值税额408万元,已验收入库。
(2)生产领用外购化妆品2500万元,发生其他生产费用978万元,生产成套化妆品37万件,每件成套化妆品单位成本94元。
(3)批发销售成套化妆品25万件,开具增值税专用发票,取得销售金额6000万元;零售成套化妆品8万件,开具普通发票,取得销售收入额2340万元。
(4)2006年9月30日销售外购的商标权取得销售收入100万元。该商标权为2005年 2月1日购进并投入有效使用,支付外购金额60万元,在使用期内按10年期限计算摊销。
(5)发生产品销售费用820万元、财务费用270万元、管理费用940万元(其中含业务招待费用35万元,新产品研究开发费用40万元。该企业上年度发生新产品研究开发费用为30万元)。
(6)7月发生意外事故损失库存的外购化妆品30万元(不含增值税额),10月取得保险公司赔款5万元。
(7)从联营企业分回税后利润38万元,联营企业为沿海经济开放区一生产性外商投资企业,联营企业当地未征收地方企业所得税。
(注:化妆品、成套化妆品的消费税税率30%,教育费附加征收率3%)
要求:根据所给资料回答下列提出的问题(以万元为单位,小数点后保留两位):

2006年度应缴纳的消费税额是( )万元。

A.2400

B.2502

C.1640

D.1650

阅读理解

One day a few years ago a very funny thing happened to a neighbor of mine. He is a teacher at one of London’s big medical schools, He had finished his teaching for the summer term and was at the airport on his way to Russia to give a lecture.

He had put a few clothes and his lecture notes in his shoulder bag, but he had put Rupert, the skeleton (人体骨骼) to be used in his lecture, in a large brown suitcase (箱子). At the airport desk, he suddenly thought that he had forgotten to buy a newspaper. He left his suitcase near the desk and went over to the shop.

When he got back he discovered that someone had taken his suitcase by mistake. He often wonders what they said when they got home and found Rupert.

小题1:Who wrote the story?

A.Rupert’s teacher.

B.The neighbour’s teacher.

C.A medical school teacher.

D.The teacher’s neighbour.小题2: Why did the teacher put a skeleton in his suitcase?

A.He needed it for the summer term in London.

B.He needed it for the lecture he was going to give.

C.He wanted to take it to Russia for medical research.

D.He wanted to take it home as he had finished his teaching.小题3:What happened at the airport?

A.The skeleton went missing .

B.The skeleton was stolen .

C.The teacher forgot his suitcase.

D.The teacher took the wrong suitcase .小题4:Which of the following best tells the teacher’s feeling about the incident?

A.He is very angry .

B.He thinks it rather funny .

C.He feels helpless without Rupert.

D.He feels good without Rupert .