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一、 要求 根据下列资料，作成会计分录。 二、 资料 1．200×年3月1日，A外贸公司以进料加工复出口贸易方式进口日本不属于15种保税范围的服装面料10万米，计200000美元，海关按85%的比例保税，先征15%的进口环节的关税及增值税，关税税率20%，增值税税率17%，该批面料当日入库。 2．3月3日，A公司以作价加工方式将该批面料全部作价给B服装厂加工复出口服装，开出增值税专用发票注明价款180万元，税款30.6万元，价税合计210.6万元。 3．3月20日，服装厂将已完工25000套服装作价销回给A公司，开具增值税专用发票，价款为255万元，税额43.35万元，价税合计298.35万元。 4．3月23日，A公司将该服装全部报关复出口给加拿大C公司，外销价为F.O.B.35万美元。 5．4月5日，A公司向主管退税处申报出口退税，退税率为13%。 6．在此期间内汇率为USD中间价8.30，卖出价8.32。
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参考答案：
举一反三
【单选题】Which of the following is the major concern of the passage about a student’s needs?
A.
Individualism and cooperation．．
B.
Academic Success and independent thinkin9．
C.
Socialization and feeling of competence．
D.
Intelligence and respect．
查看完整题目与答案
【单选题】Which of the following is the major concern of the police?
A.
How to revolutionize campus detective work and combat crime effectively.
B.
How to strike a balance between law enforcement and human relationship.
C.
How to use facebook, com without being found out by the students.
D.
How to end the long standing hostility between the students and the police.
查看完整题目与答案
【单选题】What has been the major concern of EU over a wider ban since the 1983 barring?
A.
It might affect hunters and their communities.
B.
It might destroy free trade within ELI.
C.
It might invite retaliation from Canada.
D.
It might be criticized by animal activists.
查看完整题目与答案
【多选题】河流水温的变化主要有哪些影响因素?()
A.
气温
B.
人类活动
C.
水源
D.
流水体积
查看完整题目与答案
【判断题】在 进给 量一定的情况下,减小主偏角和副偏角或增大刀尖圆弧半径可减小表面粗糙度 值 。
A.
正确
B.
错误
查看完整题目与答案
【单选题】The major concern of companies was losing control of
A.
their own employees.
B.
essential parts of the business.
C.
the new company working with them.
查看完整题目与答案
【单选题】What has been the major concern of EU over a wider ban since the 1983 barring?
A.
It might affect hunters and their communities.
B.
It might destroy free trade within EU.
C.
It might invite retaliation from Canada.
D.
It might be criticized by animal activists.
查看完整题目与答案
【单选题】Which of the following is the major concern of the passage about a student's needs?
A.
Individualism and cooperation.
B.
Academic success and independent thinking.
C.
Socialization and feeling of confidence.
D.
Intelligence and respect.
查看完整题目与答案
【判断题】速卖通是2009年成立的。( )
A.
正确
B.
错误
查看完整题目与答案
【单选题】Which of the following is the major concern of the passage about a student's needs?
A.
Individualism and cooperation.
B.
Academic success and independent thinking.
C.
Socialization and feeling of competence.
D.
Intelligence and respect.
查看完整题目与答案
相关题目：
【单选题】Which of the following is the major concern of the passage about a student’s needs?
A.
Individualism and cooperation．．
B.
Academic Success and independent thinkin9．
C.
Socialization and feeling of competence．
D.
Intelligence and respect．
查看完整题目与答案
【单选题】Which of the following is the major concern of the police?
A.
How to revolutionize campus detective work and combat crime effectively.
B.
How to strike a balance between law enforcement and human relationship.
C.
How to use facebook, com without being found out by the students.
D.
How to end the long standing hostility between the students and the police.
查看完整题目与答案
【单选题】What has been the major concern of EU over a wider ban since the 1983 barring?
A.
It might affect hunters and their communities.
B.
It might destroy free trade within ELI.
C.
It might invite retaliation from Canada.
D.
It might be criticized by animal activists.
查看完整题目与答案
【多选题】河流水温的变化主要有哪些影响因素?()
A.
气温
B.
人类活动
C.
水源
D.
流水体积
查看完整题目与答案
【判断题】在 进给 量一定的情况下,减小主偏角和副偏角或增大刀尖圆弧半径可减小表面粗糙度 值 。
A.
正确
B.
错误
查看完整题目与答案
【单选题】The major concern of companies was losing control of
A.
their own employees.
B.
essential parts of the business.
C.
the new company working with them.
查看完整题目与答案
【单选题】What has been the major concern of EU over a wider ban since the 1983 barring?
A.
It might affect hunters and their communities.
B.
It might destroy free trade within EU.
C.
It might invite retaliation from Canada.
D.
It might be criticized by animal activists.
查看完整题目与答案
【单选题】Which of the following is the major concern of the passage about a student's needs?
A.
Individualism and cooperation.
B.
Academic success and independent thinking.
C.
Socialization and feeling of confidence.
D.
Intelligence and respect.
查看完整题目与答案
【判断题】速卖通是2009年成立的。( )
A.
正确
B.
错误
查看完整题目与答案
【单选题】Which of the following is the major concern of the passage about a student's needs?
A.
Individualism and cooperation.
B.
Academic success and independent thinking.
C.
Socialization and feeling of competence.
D.
Intelligence and respect.
查看完整题目与答案
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