第8题: [单项选择]当期销项税额合计( )万元。 A. 34 B. 20.4 C. 54.4 D. 55 参考答案:C 答案解析:[解析] 交款提货方式销项税额=(200×17%)万元=34万元 因折扣方式另开红字专用发票,则计税销售额不得扣减折扣额(120×17%)万元=20.4万元 当期销项税额合计(34
第13题: [单项选择]Between the two mounts ______ and they decide to build a ropeway(索道). A. lies a very deep valley B. does a very deep valley lie C. a very deep valley lies D. a very deep valley lays 参考答案:A