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Credit card rewards programs have traditionally featured airline miles, gift certificates, and cash back for customers who spend enough on their cards. But recently, credit card companies have started offering a different kind of gift: they are handling out lower interest rates, refunding interest payment, and using other strategies to provide incentives for cardholders to pay down their debt and make on-time payments. The deals, however, don’t always work in consumers’ favor. The new Citi Forward Card gives cardholders points and reduces their annual interest rate for making on-time payments and for staying under their credit limit. TD Bank’s Simply Flexible Card charges interest rates depending on how much of balance customers pay off. If they pay off 10% or more of their balance, then they get the lowest available interest rate. Card companies say the idea behind the new rewards is to help customers get on top of their finance. “It’s all about promoting financial fitness and giving customers the choices they need to help them manage their debt,” says Michael Copley, senior vice president of TD Bank. He says the Simple Flexible Card motivates cardholders to pay off more of their debt and attributes the company’s relatively low delinquency rate to the product. Because of the continuing recession, companies have an incentive to keep their customers from sliding further under water. “This is in response to recognition that they have to help their cardholders do a better job of managing their money so customers keep those cards for a long time,” says Ron Shevlin, senior analyst at a research and advisory firm. The challenge for companies, he says, is to balance the profitability of consumers who maintain a balance against the increased risk that those cardholders pose because they are more likely to default on their debt. Rewards programs that encourage customers to maintain a balance while paying on time, such as the Motiva card, may help them strike that balance. According to consumer advocates and credit card experts, consumers who always carry a balance may be better off selecting a card with the lowest interest rate rather than participating in one of these rewards programs. “In general, I think these cards are great for people who don’t have great credit and regularly carry a balance on their cards” says Adam Jusko, founder of www.indexcreditcards.com. “Customers who only occasionally carry a balance, on the other hand, would be better off finding a card with a more appealing rewards program” he adds.
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【简答题】对既销售金银首饰,又销售非金银首饰的生产、经营单位,应将两类商品划分清楚,分别核算销售额。凡划分不清楚或不能分别核算的,在生产环节销售的,一律从高适用税率征收消费税;在零售环节销售的,一律按金银首饰征收消费税。( )
【单选题】有如下程序: #include using namespace std ; class A { public : A(int i) { x = i ;} void dispa () {cout<
A.
10,2
B.
12,10
C.
12,2
D.
2,2
【单选题】对既销售金银首饰,又销售非金银首饰的生产、经营单位,应将两类商品划分清楚,分别核算销售额。心划分不清楚或不能分别核算的,在生产环节销售的,一律按金银首饰征收消费税。 ( )
A.
正确
B.
错误
【单选题】如果int i=(a>b)?a:b,这个表达式获取的是a和b的(   )
A.
最大值
B.
最小值
C.
平均值
D.
无法确定
【判断题】单模光缆采用发光二极管作为光源
A.
正确
B.
错误
【简答题】使用3台路由器的网络拓扑,要想全网互通,每台路由器上需要配置()条静态路由。
【多选题】根据消费税现行政策的有关规定,下列说法正确的有()。
A.
纳税人通过自设非独立核算门市部销售的自产应税消费品,应当按照门市部对外销售额或者销售数量计算征收消费税
B.
已核定最低计税价格的白酒,生产企业实际销售价格高于消费税最低计税价格的,按最低计税价格申报纳税
C.
卷烟在批发环节加征5%的从价税消费税
D.
卷烟在批发环节应纳消费税实行复合计税,其从价税率为11%;从量税额为每标准条1元。
E.
委托加工的卷烟按照受托方同牌号规格卷烟的征税类别和适用税率征税
【简答题】对既销售金银首饰,又销售非金银首饰的生产、经营单位,应将两类商品划分清楚,分别核算销售额。凡划分不清楚或不能分别核算的,在生产环节销售的,一律从高适用税率征收消费税;在零售环节销售的,一律按金银首饰征收消费税。( )
【多选题】根据消费税现行政策的有关规定,下列说法正确的有( )。
A.
纳税人通过自设非独立核算门市部销售的自产应税消费品,应当按照门市部对外销售额或者销售数量计算征收消费税
B.
已核定最低计税价格的白酒,生产企业实际销售价格高于消费税最低计税价格的,按最低计税价格申报纳税
C.
对于每标准条卷烟调拨价格在70元以上的(含70元),卷烟从价消费税税率为56%
D.
卷烟在批发环节按照5%税率计征消费税
【单选题】下列关于金银首饰征收消费税的说法正确的是( )。
A.
对既销售金银首饰,又销售非金银首饰的生产、经营单位,应分别核算;未分别核算的,一律按金银首饰纳税
B.
带料加工的金银首饰,应按委托方销售同类金银首饰的销售价格计征消费税
C.
金银首饰连同包装物销售的,包装物的价格应并入金银首饰的销售额计征消费税
D.
纳税人采用以旧换新方式销售金银首饰的,以新首饰的售价作为计税依据征收消费税,旧首饰的作价不得扣除
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