
问题
甲公司为增值税一般纳税人,2022年6月份发生如下经济业务: (5)6月27日,把一批货物用于发给职工做福利,该批货物成本10万元,公允售价20万元,增值税率为13%。
(1)6月2日,向A企业销售一批货物,开具的增值税专用发票注明的价格为100万元,增值税额为13万元。货物已发出,货款尚未收到。
(2)6月5日,从B公司购入一批原材料20万元,增值税额2.6万元。
(3)6月10日向C公司销售一批货物,开具增值税专用发票上注明的价款为50万元,增值税额6.5万元。货物已发出,货款尚未收到。
(4)6月25日,从D公司购入一项生产设备,收到的增值税专用发票列明价款120万元,增值税税额为15.6万元,甲公司开具面值135.6万元、为期3个月的不带息银行承兑汇票予以支付设备款项。
要求:根据上述资料,分析计算甲公司当月的进项税额、销项税额和应纳增值税税额。
答案
A


扫码加入组织
扫码一起学习
外部经济有利于资源配置。
We will have flown for 13 hours by the time we ________ to New York.
防火墙不能准确检测出攻击来自哪台计算机。
财务核算系统中的成本模块主要负责采购、库存、产成品等各个环节中的成本核算和结转等。
( )是指中央银行在金融市场上卖出或买进有价证券,吞吐基础货币,以改变商业银行等金融机构的可用资金,进而影响货币供给量和利率,实现货币政策目标的一种政策工具。
效用是( )
我国实施人才强国战略, 就要强化人才资源的市场化配置, 从而提高人才资源的利用 效率,努力营造"尊重劳动、尊重知识、尊重人才、尊重创造"的社会氛围o ( )
垄断厂商面临的需求曲线是( )
18世纪末至19世纪上半叶的德国古典哲学,奠基于康德,经费希特、谢林,由费尔巴哈集其大成,终结于黑格尔( )。
选择题
Babies who are breast-fed may be more likely to be successful in life, a new study published Tuesday suggests. The study followed more than 3,000 babies into adulthood in Brazil. The researchers found those who were breast-fed scored slightly higher in intelligence tests in their 30s, stayed in school longer and earned more money than those who were given formula(配方奶粉).
“Breast-feeding not only has short-term benefits, but also breast-feeding has long-term benefits, ” says Bernardo Lessa Horta of the Federal University of Pelotas in Brazil, who led the study being published in The Lancet Global Health.
Doctors have long known that breast-feeding can be good for a baby's health. This is especially true in poor countries, where water can be contaminated. For instance, a baby given formula in developing countries is 14 times more likely to die in the first six months than one who's breast-fed. In the U.S., some research has suggested that breast-feeding may raise a baby's IQ(智商)by a few points. But a recent study with siblings(兄弟姐妹)found little advantage to breast-feeding.
Horta says these previous studies didn't follow children into adulthood to see if breast-feeding had long-term effects. So Horta analyzed data collected from 3,493 volunteers he and his colleagues have been following since birth. They are now in their 30s. First, the researchers gave the subjects IQ tests. Those who were breast-fed for 12 months or more had IQ test scores that were 3.76 points higher than those who were breast-fed for less than one month, the team found.
When Horta and his colleagues looked at how much education the subjects had gotten and how much money they were making, they also found a clear difference: Those who were breast-fed the longest stayed in school for about an extra year and had monthly salaries that were about a third higher.
1. From the passage, we learn that Horta 1 .
A. is from Brazil
B. conducts his research in the U.S.
C. has 30 researchers on his team
2. Which of the following about those who were breast-fed is NOT mentioned? 2
A. They stayed longer in school
B. They were happier
C. They were smarter
3. Which of the following is TRUE? 3
A. Doctors don't understand the benefits of breast-feeding.
B. Horta is concerned with water contamination in poor countries.
C. Horta's research project lasted about 30 years
4. The word contaminated in Paragraph 3 is closest in meaning to 4 .
A. finished
B. interested
C. polluted
5. Which of the following is an appropriate title for this passage? 5
A. Researchers Have Pointed Out the Disadvantages of Breast-feeding
B. Researchers Have Found Out the Shortcomings of Formula
C. Breast-feeding Improves Chances of Success