从事生产、经营的纳税人应该在国家有关规定,持税务登记证件,在银行或者其他金融机构开立基本存款账户和其他存款账户,自开立账户之日起( )日内向主管税务机关书面报告其全部账号。
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。
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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?