热门试题:
[简答题]甲企业与乙企业为同一母公司100%持股的关联企业,甲企业与乙企业均为生产与办公有关产品的增值税一般纳税人。近日,母公司的管理层作出 决策,拟将甲企业办公家具生产线转让给乙企业。为此,母公司的财务总监赵先生于2012年7月10日向其常年税务顾问发送了一封电子邮件征求专业意见。有 关业务的背景(截至2012年6月30日)如下:
甲企业与办公家具生产线有关的资产与负债情况
注:上述表格所列金额中不含增值税
母公司在研究办公家具生产线转让的过程中,提出如下三种方案:
方案一:甲企业将机器设备、厂房、存货按评估价作价出售给乙企业;相关人员的工资薪酬由甲企业结清,然后相关人员与乙企业重新签订劳动合同;应收账款、应付账款均由甲企业结清。
方案二:甲企业将机器设备、厂房、存货连同相关联的债权、负债和人员一并转给乙企业。交易采用合并作价的方式,一并作价2410万元。
方案三:甲企业以部分现金及作价2550万元的机器设备、厂房、存货投资设立一个100%持股的新公司,然后甲企业以3650万元的价格将所持新公司股权全部转让给乙企业。
(其他相关资料:甲企业、乙企业位于2009年1月1日前扩大增值税抵扣范围非试点地区。)
要求:
根据上述有关背景资料,假定您为常年税务顾问,请按照要求回答问题,如有计算,需计算出合计数。请计算甲企业实施方案三时的增值税销项税额,并请简要说明理由。
[单选题]灾情侦察小组不少于( )人,由指挥员带领,严禁单独行动,情况复杂现场必须有单位知情人引导。灾情侦察应贯穿于作战行动全过程,认真细致、及时全面掌握相关情况,正确研判潜在险情。
A. 2
B. 3
C. 4
D. 5
[单项选择]
Besides active foreign enterprises and a (31) number of private employers, a consequential new development was the development of employment in state-owned enterprises (guanying or guanshang). Started by some (32) Qing officials, the yangwupai, in the late nineteenth century, sizable state-owned enterprises developed primarily (33) enhancing China’s national defense. Famous industrial giants of today’s China such as the shipyards in Shanghai and heavy industries in cities like Wuhan, Nanjing, and Chongqing were built by the Qing or the Republic governments. Some of them later began to (34) considerable private investment. After World War Ⅱ, this type of state-owned employment became very important. Labor in those enterprises consisted basically (35) two tiers: a largely market-oriented allocation of blue-collar and some white-collar workers, and a mostly state allocation of most of the white-collar workers including managerial a
A. flavor
B. flavoring
C. favored
D. favoritism
[单选题]风险评估是指现场指挥员对实施救援救灾行动可能的影响因素所作出的( )相结合的综合性判断。
A. 主观与客观
B. 前方与后方
C. 定量与定性
D. 整体与局部
[单项选择]在项目后评价工作程序中,( )是整个调查工作的行动纲领。
A. 调查内容
B. 调查方式
C. 调查方案
D. 调查计划
[单项选择]二进制数转换成十六进制数,首先将其从小数点位置分别向左右两边把每()位分成一组。
A. 3
B. 4
C. 2
D. 5
[单项选择]What did the woman buy at last
A. A company manager.
B. A shop assistant.
C. A house keeper.
[单项选择]痰瘀互结型积聚治疗时所用主方为
A. 益气固表
B. 滋阴降火
C. 益气回阳,敛汗固脱
D. 助正祛邪
E. 调和营卫
[不定项选择题]A.补益心阳
A.补养心气
B.清心泻火
C.活血祛瘀
D.补养心血
E.心火炽盛者,法宜
[单选题]填写票据金额时,人民币50108元应写成()。
A.伍万零壹佰零捌元
B.人民币伍万零壹佰零捌元整
C.人民币伍万零壹佰零捌元
D.人民币伍万零壹零八元整
[单项选择]某建设项目总占地面积12万m2,建筑工程费3460万元,地价款4600万元,安装工程费1200万元,如欲使投资强度达到1840万元/万m2,则设备购置费应达到( )万元。
A. 14660
B. 12820
C. 10980
D. 10250
[判断题]( )粉末冶金法能生产具有特殊性能的材料和制品,如多孔材料。(1.0分)
A.正确
B.错误
[不定项选择题]共用题干
I'll Be Bach
Composer David Cope is the inventor of a computer program that writes original works of classical music.It took Cope 30 years to develop the software.Now most people can't tell the difference between music by the famous German composer J.S.Bach(1685-1750)and the Bach-like compositions from Cope's computer.
It all started in 1980 in the United States,when Cope was trying to write an opera.______(46)At first this music was not easy to listen to.What did Cope do?He began to rethink how human beings compose music.He realized that composers'brains work like big databases.First,they take in all the music that they have ever heard.______(47)Finally,they make new music from what is left.According to Cope,only the great composers are able to create the database accurately,remember it,and form new musical patterns from it.
Cope built a huge database of existing music.He began with hundreds of works by Bach.The software analyzed the data:it broke it down into smaller pieces and looked for patterns.It then combined the pieces into new patterns._______(48)They weren't good,but it was a start.
Cope knew he had more work to do-he had a whole opera to write.He continued to improve the software.Soon it could analyze more complex music.He also added many other composers,including his own work,to the database.
A few years later,Cope's computer program,called"Emmy",was ready to help him with his opera.______(49)Cope listened to the computer's musical ideas and used the ones that he liked.With Emmy,the opera took only two weeks to finish.It was called Cradle Falling,and it was a great success! ______(50) Since that first opera,Emmy has written thousands of compositions,Cope still gives Emmy feedback on what he likes and doesn't like of her music,but she is doing most of the hard work of composing these days!
______(47)
A.By developing a computer software,David Cope aimed to write an opera.
B.Cope received some of the best reviews of his career,but no one knew exactly how he had composed the work.
C.He was having trouble thinking of new melodies,so he wrote a computer program to create the melodies.
D.The process required a lot of collaboration between the composer and Emmy.
E.Before long,the program could compose short Bach-like works.
F.Then they take out the music that they dislike.
[单选题]铁合金煤气净化系统的负压设备设施,不应()共用。
A.一炉
B.多炉
C.两台(含两台)以上炉
[单选题]322
A.卧床休息,伤肢上抬,有利于减轻肿胀和疼痛
B.内服南通蛇药片,或其他蛇药,亦可作外敷用
C.采用抗毒血清治疗时,在注射前,必须作血清过敏试验
D.用胰蛋白酶+普鲁卡因在伤口周围封闭注射
E.对重病人要观察呼吸、神志、血压、脉搏,注意有无瘫痪症状及全身出血
现象
[多选题]所有工作人员(包括工作负责人)不许单独进入、滞留在( )。
A.高压室
B.室外高压设备区内
C.阀厅内
D.控制室内
[单选题]在IOC-1200的HSP模块上的键盘控制设备,断开第12路模块的命令是( )。(易)(消防通信网络设备)
A.*00
B.*03
C.#03
D.03
[单选题]弯管时最小的弯曲半径,必须大于管子直径的( )倍。
A.2
B.3
C.4
D.5
[判断题]小学教师职业道德评价的对象是小学生的道德品质和道德行为。
[多项选择]发行人应披露本次发行的基本情况,主要包括( )
A. 发行费用概算
B. 每股面值
C. 总股本
D. 每股发行价
E. 承销方式
[单选题]影响银行价值的主要变量是( )
A.净现金流量
B.获取现金流量的时间
C.与现金流量相关的风险
D.净利息收益率
[单选题]营业人员岗位认证日常测评中,纳入综合评估的日常测评考试成绩为相应周期内各项日常测评得分的( )。
A.累计值
B.合计值
C.平均值
D.总计值
[单选题]个金客户经理-零售----(单选题)根据反洗钱有关规定,客户先前提交的身份证件或者身份证明文件已过有效期的,客户没有在合理期限内更新且没有提出合理理由的,应()为客户办理业务。
A.继续
B.暂停
C.中止
D.连续
[多选题]220kV线路跳闸后,在送电时应考虑系统各点电压情况和( )的投、退情况,充分利用各地区电网的调压装置,尽可能避免造成过大的电压波动。
A.A.电压情况
B.B.电抗器
C.C.电容器
D.D.调压装置
[单项选择]锅炉水压试验合格的标准中:锅炉水压试验在试验压力下保持5min,压降不超过()MPa/min。
A. 0.3
B. 0.4
C. 0.5
D. 0.6
[判断题]装卸作业时必须穿戴劳动防护用品。禁止赤膊、赤足、穿高跟鞋、凉鞋等参加作业。( )
A.正确
B.错误
[单选题]活塞压缩机理论循环和实际循环的主要差别是( )。
A.排气温度的高低
B.有余隙、膨胀过程
C.热交换的影响
D.排气量
[单项选择]关于生成树协议的链路故障检测,以下说法错误的是?()
A. 网络拓扑结构稳定后,指定端口会每隔Hello Time时间发送一个BPDU报文。
B. 网络拓扑结构稳定后,网络中会不断传递BPDU报文。
C. 当端口在一定时间内没有收到新的配置BPDU,则其先前收到的配置BPDU就会超时,从而可以检测到链路发生故障。
D. 发送端口每隔Hello Time发送一个配置BPDU,如果链路发生故障时,该配置消息就会发送不出去,从而发送端口能够检测到链路故障。
[单项选择]The Do-It-Yourself Movement may not have a bright future NOT because of
A. the high cost of labor
B. the expense of tools
C. too much time spent on it
D. the wear and tear on the nerves
[判断题] 接触网是沿列车行进线路不间断敷设的输电线路。( )
A.正确
B.错误
[单选题].对于出票日期大写不规范的票据,银行可以受理,但由此造成的损失,由()承担。
A. 出票人
B. 持票人
C. 受理银行
D. 背书人
[多选题]《国务院办公厅关于加快转变农业发展方式的意见》指出,农业发展面临农产品价格“天花板”封顶、生产成本“地板”抬升、资源环境“硬约束”加剧等新挑战,迫切需要加快转变农业发展方式。对此《意见》提出:( )
A.由依赖资源消耗的粗放经营转到可持续发展上来
B.坚持把尊重农民主体地位作为基本遵循
C.到2030年,转变农业发展方式取得积极进展
D.推动农业发展由数量增长为主转到数量质量效益并重上来
[单选题]《事业单位人事管理条例》规定,事业单位应当根据聘用合同规定的岗位职责任务,全面考核工作人员的表现,重点考核( )。
A.道德品质
B.履职能力
C.工作态度
D.工作绩效
[单项选择]按《太原市客运出租汽车服务管理条例》,出租车驾驶员利用不正当手段获取从业资格证的,应处以()。
A. 吊销从业资格证
B. 警告
C. 停运整顿
D. 限期改正
[单选题]煤与瓦斯突出多发生在()。
A.采煤工作面
B.岩巷掘进工作面
C.石门揭煤掘进工作面
[判断题]对金额、出票日期、收款人名称进行更改的票据,为无效票据。( )
[单选题] 泄密事件查处工作的终结期限为( )
A. 6个月
B. 1个月
C. 3个月
D. 2个月
[单选题]耐火等级为二级的电视机装配厂房,地上3层,建筑高度为18m,厂房内设有自动喷水灭火系统,据现行国家标准《建筑设计防火规范》(GB50016—2014)2018年版,该厂房首层任一点至最近安全出口的最大直线距离应为( )m。
A.30
B.40
C.50
D.60
[填空题]若某槽效应间隔为260h,效应等待率为100%,那么该槽的效应系数则为()。