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【单选题】
甲地板厂为增值税一般纳税人,2018年10月销售自产实木地板取得含增值税销售额110.2万元。已知实木地板增值税税率为16%,消费税税率为5%,甲地板厂当月该业务应缴纳消费税税额的下列计算列式中,正确的是( )。(2016年)A.
110.2÷（1+16%）×5%=4.75（万元）
B.
110.2÷（1-5%）×5%=5.8（万元）
C.
110.2×5%=5.51（万元）
D.
110.2÷（1+16%）÷（1-5%）×5%=5（万元）
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反馈参考答案：
举一反三
【简答题】A．delicious B．dubious C．durable D．deliberate
【单选题】Yoga teaches the deliberate command of movement and breathing.
A.
The speech was a deliberate attempt to embarrass the government.
B.
She spoke in a slow and deliberate way.
C.
They deliberated on whether to continue with the talks.
D.
The jury deliberated for five days before finding him guilty
【单选题】An aircraft requires a planned overhaul each year at a cost of $5,000. This is a condition of being allowed to fly.How should the cost of the overhaul be treated in the financial statements?
A.
Accrued for over the year and charged to maintenance expenses
B.
Provided for in advance and charged to maintenance expenses
C.
Capitalised and depreciated over the period to the next overhaul
D.
Charged to profit or loss when the expenditure takes place
【单选题】Yoga teaches the deliberate command of movement and breathing.
A.
The speech was a deliberate attempt to embarrass the government.
B.
She spoke in a slow and deliberate way.
C.
They deliberated on whether to continue with the talks.
【单选题】An aircraft requires a panned overhaul each year at a cost of $5 000.This is a condition of being allowed to fly. How should the cost of the overhaul be treated in the financial statements?
A.
Accrued for over the year and charged to maintenance expenses
B.
Provided for in advance and charged to maintenance expenses
C.
Capitalize and depreciated over the period to the next overhaul
D.
Charged to profit of loss when the expenditure takes place
【简答题】阅读下图的梯形图和时序图,同时结合课中视频的讲解,写出途中定时器完成的演示接通的工作过程。
【单选题】Prior to any overhaul work on electric equipment, it is important to ensure the circuits are ___ .
A.
live
B.
dead
C.
excited
D.
on line
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