[问答题](一)一、基本资料:乐居地板厂,系增值税一般纳税人,主要生产销售各种实木漆饰地板(以下简称漆板),也接受委托加工实木漆饰地板.2008年2月期末:增值税进项留抵税额8000元；各种增值税抵扣凭证均合法有效并在规定的时间办理了认证手续.二、2008年3月末有关购销经济业务如下:1.3月2日发出漆板一批,成本价格为100000元,委托代销商代销；2.3月7日向林场购进其自产原木一批,取得林场开具的普通发票注明:价款250000元；款项通过银行转账付讫；3.3月8日发出原木一批,委托协作厂加工实木白坯地板,实际成本100000元；4.3月9日接受某装潢公司委托定?一批特种漆板,装潢公司发来加工用木材一批,成本为50000元,已全部交到生产车间进行加工；以银行存款收取装潢公司加工定金3000元:5.3月11日向木材公司购进木材一批,取得增值税专用发票注明:价款200000元,税额34000元,开具商业承兑汇票一份；取得木材运输部门通过税务机关代开的运输专用发票注明:运费8000元,装卸费1000元,款项用支票付清；6.3月12日协作厂实木白坯地板全部加工完毕,提货时,协作厂收取加工费开具增值税专用发票注明:价款14000元,税额2380元,另代扣消费税6000元,款项均已经支付.白坯实木地板收到后拟再生产漆板；7.3月13日因材料仓库发生火灾,部分库存材料发生损失,经盘点损失情况为:外购原木30000元,外购木材20000元；8.3月15日新办公楼在建工程领用漆板一批,成本价格为70000元(同类产品销售价格为90000元)；9.3月16日收到上月委托代销商的代销货物汇款60000元,但未取得代销清单；10.3月18日上月销售的一批漆板因质量有问题,经与购货方协调,购货方以8折购进,凭购货方主管税务机关出具的《开具红字专用发票通知单》,开具红字增值税专用发票注明:价款-20000元,税额-3400元；同时款项也退还给购货方；11.3月22日零售给居民个人漆板一批,价税合计11700元,应居民要求上门进行铺装,另收铺装费2000元,款项均收到并缴存银行；12.3月25日装潢公司定制的特种漆板加工完毕,全部发给装潢公司,按协议约定收取加工费,开具增值税专用发票注明:价款7000元,税额ll90元,余款5190元装潢公司尚未支付；13.3月28日厂门市部报来零售漆板收入合计351000元(按出厂价计算为292500元),其中234000元开具普通发票,其余部分未开具发票,所有款?已解存开户银行；14.3月31日代销商发来本月代销漆板清单,当月代销收入价税合计409500元,应付代销手续费l5000元,扣除3月16日已汇款项,收到代销商汇款334500元.三、经核实3月白坯实木板期初无余额,期末余额为12000元,发出额系生产漆板领用,其他业务无涉税事项,漆板消费税税率5%.问题:31.根据上述业务,作出相应的会计分录.
[问答题]如何解决错误提示“DNS not find”
[问答题]根据以下资料,回答下列各题. 考生文件夹下存在一个数据库文件“samp2.mdb”,里面已经设计好一个表对象“tTeacher”.试按以下要求完成设计: 创建一个查询,计算并输出教师最大年龄与最小年龄的差值,显示标题为“m age“,所建查询命名为“qT1”.
[问答题](ii) Recommend further audit procedures that should be carried out. (4 marks)
[问答题]液晶显示器的刷新频率是多少
[问答题]病历摘要男性,70岁,左背部肿痛伴发热10天.患者搓澡时造成左背部皮肤轻微擦伤,于10天前开始局部皮肤硬肿、疼痛.局部皮肤硬肿范围逐渐扩大.疼痛加剧,伴有畏寒、发热、乏力、食欲不佳.既往有糖尿病病史20年.查体:T39.6℃,P108次/分,R24次/分,BP135/80mmHg,体胖,神志清.皮肤巩膜无黄染,双肺检查未见异常,心率108次/分,律齐.腹部、脊柱四肢检查未见异常.外科情况:左背部可见约7cm×6.5cm类圆形皮肤隆起区,暗红色,表面可见多处脓点,中央破溃流脓,触痛明显.实验室检查:血常规Hb120g/L,WBC24×109/L,N0.90?Plt280×109/L,尿糖(+++).
[问答题]什么是重金属污染
[问答题]单站验证过程中宏站主要验证哪些业务,这些业务有哪些作用
[问答题]Outlook Express存在安全漏洞怎么弥补
[问答题]Additionally the directors wish to know how the provision for deferred taxation would be calculated in the followingsituations under IAS12 ‘Income Taxes’:(i) On 1 November 2003, the company had granted ten million share options worth $40 million subject to a twoyear vesting period. Local tax law allows a tax deduction at the exercise date of the intrinsic value of the options.The intrinsic value of the ten million share options at 31 October 2004 was $16 million and at 31 October 2005was $46 million. The increase in the share price in the year to 31 October 2005 could not be foreseen at31 October 2004. The options were exercised at 31 October 2005. The directors are unsure how to accountfor deferred taxation on this transaction for the years ended 31 October 2004 and 31 October 2005.(ii) Panel is leasing plant under a finance lease over a five year period. The asset was recorded at the present valueof the minimum lease payments of $12 million at the inception of the lease which was 1 November 2004. Theasset is depreciated on a straight line basis over the five years and has no residual value. The annual leasepayments are $3 million payable in arrears on 31 October and the effective interest rate is 8% per annum. Thedirectors have not leased an asset under a finance lease before and are unsure as to its treatment for deferredtaxation. The company can claim a tax deduction for the annual rental payment as the finance lease does notqualify for tax relief.(iii) A wholly owned overseas subsidiary, Pins, a limited liability company, sold goods costing $7 million to Panel on1 September 2005, and these goods had not been sold by Panel before the year end. Panel had paid $9 millionfor these goods. The directors do not understand how this transaction should be dealt with in the financialstatements of the subsidiary and the group for taxation purposes. Pins pays tax locally at 30%.(iv) Nails, a limited liability company, is a wholly owned subsidiary of Panel, and is a cash generating unit in its ownright. The value of the property, plant and equipment of Nails at 31 October 2005 was $6 million and purchasedgoodwill was $1 million before any impairment loss. The company had no other assets or liabilities. Animpairment loss of $1·8 million had occurred at 31 October 2005. The tax base of the property, plant andequipment of Nails was $4 million as at 31 October 2005. The directors wish to know how the impairment losswill affect the deferred tax provision for the year. Impairment losses are not an allowable expense for taxationpurposes.Assume a tax rate of 30%.Required:(b) Discuss, with suitable computations, how the situations (i) to (iv) above will impact on the accounting fordeferred tax under IAS12 ‘Income Taxes’ in the group financial statements of Panel. (16 marks)(The situations in (i) to (iv) above carry equal marks)
[问答题]运行一切正常,如何开机自检为两个CPU.可只有一个啊.
[问答题]阅读下面一段文字:由此观之,今之所谓圣人者,其与今之山人者一也,特有幸不幸之异耳.幸而能诗,则自称曰山人;不幸而不能诗,则辞却山人而以圣人名.幸而能讲良知,则自称日圣人:不幸而不能讲良知,则谢却圣人而以山人称.展转反复,以欺世获利.名为山人而心同商贾,口谈道德而志在穿窬.夫名山人而心商贾,既已可鄙矣,乃反掩抽丰而显嵩少,谓人可得而欺焉,尤可鄙也!请回答:(1)这段文字的作者是谁属于哪个朝代(2)概括这段文字的核心观点.(3)解释下列句子中加点的词语:其与今之山人者一也口谈道德而志在穿窬夫名山人而心商贾,既已可鄙矣
[问答题]下表是生活中某种常见金属X的部分性质: 颜色状态硬度密度熔点导电性导热性延展性银白色固体软7.9g/cm31525℃良好良好良好将金属X投入盐酸中,有大量气泡生成.根据上述信息,回答下列问题:⑴试推断金属X可能的一种用途 .⑵将金属X放入硫酸铜溶液中,观察到的现象是 .⑶请自选试剂,设计实验比较金属X与Mg的活动性强弱.完成下表:你的一种猜想操作现象结论假设成立,金属X的活动性比镁弱
[问答题]There is considerable evidence that small firms are reluctant to carry out strategic planning in their businesses.(b) What are the advantages and disadvantages for Gould and King Associates in creating and implementing astrategic plan（8 marks)
[问答题](1)统计“职员信息”表中每个部门的人数和保险总额,统计结果中包含字段“部门编号”、“部门名称”、“人数”和“保险总额”,按“部门编号”排序.并将结果放在表“result”中.(2)打开“bdl”表单,并按如下要求进行修改(注意要保存所做的修改):在表单的数据环境中添加“职员信息”表.表单中有“表格”控件,修改其相关属性,在表格中显示“职员信息”表的记录.
[问答题](b) Illustrate EACH of the six problems chosen in (a) using the data from the Bettamould division/TRG scenario;and (6 marks)
[问答题]描述MIMO技术的实现.
[问答题]利润表(资料)大华有限公司为增值税一般纳税人,主要生产和销售甲产品,适用增值税税率17%,所得税税率25%,城市维护建设税和教育费附加略.该公司2011年7月发生以下业务.(1)销售甲产品2 000件,单位售价180元,增值税税率17%,收到支票已送存银行.(2)支付上述销售业务的运杂费6 000元.(3)结转甲产品的销售成本,单位成本100元.(4)出租一台设备的使用权,每月租金收入4 000元,一次性收取7～12月的租金收入,共计24 000元.(5)清查发现暴雨造成甲商品损失20件,经批准作非常损失处理.(6)提取现金发放并分配职工工资60 000元,其中生产工人工资22 000元,车间管理人员工资15 000元,行政管理人员工资18 000元,销售人员工资5 000元.(要求)填写大华有限公司2011年7月利润表中下列报表项目金额.(1)营业收入( )元(2)营业成本( )元(3)营业利润( )元(4)利润总额( )元(5)所得税费用( )元(6)净利润( )元
[问答题]病历摘要女孩,7岁.发热2天、皮疹1天.患儿2天前无明显诱因开始发热,体温38℃,伴有咽痛、鼻塞,到医院就诊,诊断为“上呼吸道感染”,给予小儿感冒颗粒治疗.1天前开始头颈部、躯干出现红色皮疹.病后无呕吐,无寒战,无惊厥.食欲及精神尚可,大小便及睡眠均正常.既往体健,否认药物过敏史,按时进行预防接种.平素无偏食.家族中无发热患者.查体:T37.5℃,P100次/分,R22次/分,BP90/60mmHg.急性病容,精神可.全身皮肤可见散在充血性斑丘疹,疹间有正常皮肤,耳后、枕部、颈部可触及多个0.5cm×1cm淋巴结伴触痛.结膜无充血,咽部充血,双肺未闻及音,心界不大,心率100次/分,律齐,未闻及杂音,腹平软,无压痛,肝脾未触受,双下肢无水肿.颈无抵抗,Babinski征(-).实验室检查:血常规:Hb122g/L,RBC4.2×1012/L,WBC5.5×109/L,N0.36,L0.64,Plt205×109/L.CRP1mg/L.
[问答题]评估机构受委托对某砖混结构的多层民用建筑进行评估,首先对该建筑物进行损伤检测.在进行现场勘察时发现,建筑物的长高比比较大,长边一侧射墙上出现倒“八”字裂缝. 问题: (1)对砌体结构中材质(砖、石、砂浆等)的检查,应重点检查结构的哪些部位（2)检测灰缝砂浆强度的常用方法有哪些（3)砌体强度的检测内容及其常用方法分别是什么（4)根据外墙出现的倒“八”字裂缝,分析地基基础沿建筑物长边的沉降状态.
[问答题]平台的具体交易时间?电子交易盘止赢止跌最长能设置多长时间