某市高尔夫球艺有限公司为一般纳税人,下设高尔夫球具生产厂、高尔夫球包厂、高尔夫球生产厂,为国内外客户提供专业的高尔夫个性化产品。2009年10月发生业务如下: (1)购进原材料一批,取得防伪税控系统开具的增值税专用发票上注明价款230万元,专用发票已经税务机关认证,原材料已验收入库; (2)本月销售自产高尔夫球包1850只,每只单价为不含税价格2580元; (3)本月销售自产高尔夫球,单价每枚不含税3800元,开具增值税专用发票上注明销售数量为3500枚,同时收取包装费11.17万元(开具普通发票); (4)将自产高尔夫球50枚用于赞助某高尔夫运动场,成本15万元; (5)受托加工特制高尔夫球一批,委托方提供材料成本10万元,收取不含税加工费5万元,没有同类售价; (6)委托A市区的B公司仿照境外样式加工高尔夫球一批,送出的材料成本2万元,支付的加工费1万元,B公司没有同类售价;取得委托方开具的防伪税控系统增值税专用发票(已经税务机关认证),货已入库。收回后,直接为某俱乐部提供,收取含税价款85080元: (7)将外购高尔夫球握把,用于连续生产高档高尔夫球杆,全部销售给某高尔夫球商业俱乐部价税合计245万元,约定分2期收款,首次支付价款的80%; (8)将自产高尔夫球和玩具组装成套礼品套装销售,取得含税收入111.7万元; (9)月末进口高尔夫球一批,关税完税价格20万元,关税税率40%,取得海关开具的完税凭证; (10)本期支付电费,取得专用发票,注明价款18万元,支付自来水公司水费,取得增值税专用发票,注明税款0.72万元; (11)受某高尔夫俱乐部的委托,为其设计高尔夫建筑图纸,取得收入58万元。 (期初外购已税高尔夫球握把的买价127万元;本期购入外购已税高尔夫球握把取得防伪税控系统开具的增值税专用发票上注明的买价118万元,专用发票已经税务机关认证;期末库存外购 A. 30.06 B. 30.57 C. 50.72 D. 49.98 [判断题]高强度螺栓连接是目前与焊接并举的钢结构主要连接方法之一。
[判断题]( )设备巡检包括设备停机过程中的检查。
A.正确 B.错误 [单选题]除作业需要,严禁携带( )等危险品上车,检修使用时须严格控制用量。
A.有毒 B.易燃易爆 C.有害 D.以上均是 [单选题]通常情下,应着( )、穿灭火防护靴,佩戴空气呼吸器、消防头盔、消防腰斧、灭火防护头套、消防手套、消防安全腰带等基本防护装备,根据要求带好通信设备并保持通信畅通。
A.作训服 B.隔热服 C.避火服 D.灭火防护服 [单项选择]John and Laura were husband and wife. Laura had beautiful long, brown hair, shining like silk. Every morning she combed her hair many times. John had a golden pocket watch left by his father. He loved it very much.
Christmas was coming. They both wanted to give a present to each other. John went to the shop and found a nice comb. He thought Laura’s hair would look prettier with the comb on it. But the comb was so expensive that he couldn’t afford (买得起) it. He thought and thought. At last, he sold his pocket watch and bought the comb. When he got home, he was surprised to see Laura’s short hair. Laura opened her hands. There was a golden watch chain(金表链) in her hands. "Merry Christmas!" said Laura. John said "Merry Christmas!" too and passed his wife a little box with tears in his eyes. Laura’s hair was ______. A. long and brown B. short C. silk [单选题]SDH的帧定位字节用来识别帧的( )。
A.结束位置 B.起始位置 C.失步码 D.同步码 我来回答: 提交
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