[多项选择]某商场(增值税一般纳税人)与其供货企业达成协议,与销售量挂钩进行平销返利。 2008年5月向供货方购进商品取得税控增值税专用发票,注明税额120万元、进项税额 20.40万元并通过主管税务机关认证,当月按平价全部销售,月末供货方向该商场支付返利4.8万元。下列该项业务的处理符合有关规定的有( )。 A. 商场应按120万元计算销项税额 B. 商场应按124.8万元计算销项税额 C. 商场当月应抵扣的进项税额为20.4万元 D. 商场当月应抵扣的进项税额为19.7万元 E. 商场本月可以开具返利的普通发票给供货企业
第25题: [单项选择]Psychologists clearly have their own marketplace and, ______, have a hold on the major portion of the outpatient services rendered to the public. A. as stated earlier B. stating earlier C. as is stated D. as was stated 参考答案:A 答案解析:[注释][A]表示“如前所述”之意。