某市区首饰厂甲2005年10月发生下列业务:
(1)购入蓝宝石戒面4000粒,税控发票注明价款240000元,增值税40800元。
(2)购入加工用洗磨一台,税控发票注明价款20000元,增值税3400元。
(3)购入加工用小工具2件,税控发票注明价款1500元,增值税255元。
(4)购入加工辅料粉沙,取得普通发票注明价款10000元。
(5)将蓝宝石戒面2000粒直接销售给另一家首饰厂乙用以再加工,价税合计收入145080元。
(6)用18K金镶嵌,将1000粒蓝宝石戒面加工成宝石戒指销售给某商贸公司,取得不含增值税价款350000元。
(7)将本厂一套流水线设备出租给另一首饰加:正厂丙半个月取得租金10000元,并缴纳合同印花税10元。
上述发票都经过了认证,要求根据上述材料计算并回答下列问题:
某市区首饰厂甲2005年10月发生下列业务:
(1)购入蓝宝石戒面4000粒,税控发票注明价款240000元,增值税40800元。
(2)购入加工用洗磨一台,税控发票注明价款20000元,增值税3400元。
(3)购入加工用小工具2件,税控发票注明价款1500元,增值税255元。
(4)购入加工辅料粉沙,取得普通发票注明价款10000元。
(5)将蓝宝石戒面2000粒直接销售给另一家首饰厂乙用以再加工,价税合计收入145080元。
(6)用18K金镶嵌,将1000粒蓝宝石戒面加工成宝石戒指销售给某商贸公司,取得不含增值税价款350000元。
(7)将本厂一套流水线设备出租给另一首饰加:正厂丙半个月取得租金10000元,并缴纳合同印花税10元。
上述发票都经过了认证,要求根据上述材料计算并回答下列问题:
某市区外贸公司(单独设账管理进出口和内销各项业务)发生如下业务:
(1)预付款方式购进化妆品一批,成交价格20000 Euro,进口时汇率1:7.35人民币。合同规定买方另支付包装费1000 Euro。该批货物关税税率22.5%,消费税税率30%。
(2)购入国内厂家日用品一批用于出口(该货物出口退税率17%),取得增值税专用缴款书上注明价款40000元,增值税6800元,已将此批货物出口,离岸价5500美元。
(3)购入夏被一批,增值税发票注明价款30000元,税金5100元,企业将此批货物的50%赠送客户,50%发给职工作为福利。
(4)销售部分进口化妆品,不含增值税收入400000元,增值税68000元。
Somewhere on the South Coast
England
Dear Mum and Dad,
It was a great idea to send me over to Britain to learn English this summer! I’ ve met so many students -- from Sweden, France and all over the world. And there are lots of students from Germany here too. It’ s just like being at home. What a relief to find normal people, even in England, and to speak in a normal language most of the time.
Of course, we do have English lessons in the day, and I have to talk to the family I stay with here. Do you know, some of my friends have said they won’ t go out with us in the evening any more -- they want to speak English and find English friends. I think they’ re mad.
The family I live with are very nice. But they have some strange habi
A. British people are not friendly
B. the old ladies in Britain are not friendly
C. British people are very quiet
D. You must line up to take a bus
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