扣缴义务人应当( )内,按照所代扣、代收的税种,分别设置代扣代缴、代收代缴税款账簿。
企业缴纳的各种税金中,以下( )不需要经过“应交税费”科目核算。
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下列各项中,属于消费税的范围的是( )。
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2014年12月某公司进口卷烟200标准箱,每箱关税完税价格6000元,关税税率25%,该公司应缴纳的消费税为( )元。
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审核营业税的计税依据时,企业下面的说法中错误的是( )。
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纳税申报中的电文方式不包括( )。
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营改增一般纳税人申请过渡性财政扶持资金,待实际收到财政扶持资金时,按实际收到的金额,借记“银行存款”等科目,贷记( )等科目。
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5 Which of the following factors could cause a company’s gross profit percentage on sales to fall below the expected
level?
1 Understatement of closing inventories.
2 The incorrect inclusion in purchases of invoices relating to goods supplied in the following period.
3 The inclusion in sales of the proceeds of sale of non-current assets.
4 Increased cost of carriage charges borne by the company on goods sent to customers.
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10 Which of the following factors would cause a company’s gearing ratio to fall?
1 A bonus issue of ordinary shares.
2 A rights issue of ordinary shares.
3 An issue of loan notes.
4 An upward revaluation of non-current assets.
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11 The following information is available for Orset, a sole trader who does not keep full accounting records:
$
Inventory 1 July 2004 138,600
30 June 2005 149,100
Purchases for year ended 30 June 2005 716,100
Orset makes a standard gross profit of 30 per cent on sales.
Based on these figures, what is Orset’s sales figure for the year ended 30 June 2005?
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12 At 1 July 2004 a company had prepaid insurance of $8,200. On 1 January 2005 the company paid $38,000 for
insurance for the year to 30 September 2005.
What figures should appear for insurance in the company’s financial statements for the year ended 30 June
2005?
Income statement Balance sheet