【单选题】销售业务(年)某增值税一般纳税人企业销售商品,商品已发出但不符合销售收入确认条件,增值税专用发票已开出,该企业确认应交增值税时贷记的会计科目是( )。
【单选题】Why did Mary feel regretful?
A.
Because she didn't achieve her ambition.
B.
Because she didn' t take care of her mother.
C.
Because she didn' t complete her high school.
D.
Because she didn' t follow her mother' s advice.
【判断题】因销售货物收取的增值税额,是代第三方(国家)收取的款项,使企业的负债应交税金增加,应记入“应交税费——应交增值税(销项税额)”账户的贷方。( )
【单选题】某筷子生产企业为增值税一般纳税人,2019年11月取得不含税销售额如下:销售烫花木制筷子15万元;销售竹制筷子18万元;销售木制一次性筷子12万元。另外,没收逾期未退还的木制一次性筷子包装物押金0 .23万元,已知木制一次性筷子适用的消费税税率为5%。该企业当月应纳消费税( )万元。
【单选题】Why didn't Maggie tell the stories about the Buddha?
A.
Because she didn' t want to.
B.
Because she had to catch the last bus.
C.
Because she didn't know the stories.
D.
Because she didn' t believe in Buddhism.