第13题: [单项选择]某汽车贸易公司2010年6月进口11辆小轿车,海关审定的关税完税价格为25万元/辆,当月销售8辆,取得含税销售收入240万元;2辆企业自用,1辆用于抵偿债务。合同约定的含税价格为30万元。该公司应纳车辆购置税( )万元。(小轿车关税税率28%,消费税税率9%) A. 7.03万元 B. 5.00万元 C. 7.50万元 D. 10.55万元 参考答案:A 答案解析:[解析] 该公司应纳车辆购置税=2×(25+25×28%)÷(1-9%)×10%=7.03(万元)
第15题: [单项选择]某公司拥有长期投资资金500万元,其中,债券投资资金300万元,资金成本为5%;股票投资200万元,资金成本为12%。则该公司加权平均资金成本为( )。 A. 8.9% B. 8.2% C. 7.8% D. 17% 参考答案:C 答案解析:[解析] 首先求出各种投资占总投资资金的比重,债券资本占全部资本的比重=300/500×100%=60%;股票资本占全部资本的比重=200÷500×100%=40%。则加权平均资本成本=60%×5%+
第16题: [单项选择]What does the woman do in the conversation A. He will become a teacher. B. He will become a lawyer. C. He will try a lot of jobs. D. He has not decided yet. 参考答案:D 答案解析:[听力原文] M: What are you going to do after you graduate from college W: I’ m not sure. I may be
第33题: [单项选择]Why are museums having problems A. Not enough tourists. B. Reduction in government support. C. People are not interested in art any more. D. Making their work less hard. 参考答案:B