2022年上半年河南省税务师考《涉税服务实务》考试题.pdf

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1、2016 年上半年河南省税务师考涉税服务实务考试题一、单项选择题（共20 题，每题 3 分，每题的备选项中，只有1 个事最符合题意）1、某企业进行某项投资，相似项目的投资报酬率为15%，标准离差率为60%，无风险报酬率为 3%并一直保持不变，经测算该项投资的标准离差率为50%，则该项投资的投资报酬率为_。A18%B15%C13%D10.5%2、下列表述中，不符合营业税规定的是_。A自 2009 年 1 月 1 日起，纳税人按规定扣除有关项目，取得的凭证不符合有关规定的，由税务机关核定税前扣除标准B依法不需要办理税务登记的内设机构不是营业税的纳税人C铁路关联收入，包括运输加价收入，自备车管理费等

2、D中国网络通信集团及其分公司开展以业务销售附带赠送电信服务业务的过程中，其附带赠送的电信服务，不征收营业税3、内蒙古某木制品公司(小规模纳税人)在 2009 年生产高档筷子100箱，售价每箱 800 元；生产一次性竹筷1500 箱，每箱售价390 元；生产一次性木筷1500箱，单箱售价290 元；另生产未经打磨的一次性木筷子500 箱，单箱售价250元；本年产品全部销售，上述售价均为不含税价。则该年应缴纳的增值税和消费税合计为 _元。(消费税税率为 5%)A36750 B68750 C64750 D28000 4、某企业为增值税小规模纳税人，主要从事汽车修理和装潢业务，2009 年 10月提供

3、汽车修理业务取得收入25 万元，销售汽车装饰用品取得收入20 万元；购进的修理用配件被盗，账面成本 0.6万元，当月购进税控收款机及通用设备一批，普通发票上的金额为7.64 万元。则企业应缴纳的增值税为_万元。A0.15 B1.44 C0.62 D0.20 5、甲企业在纳税辅导期内，2 月份领购 25份发票用完，已开发票销售额合计25万元；由于发票份数不能满足经营需要，其再次申请领购时，须向主管税务机关预缴增值税 _万元。A0.6 B1 C1.5 D2.55 6、车辆购置税的纳税环节是_。A出厂环节B生产环节C销售环节D登记注册前的使用环节7、某广告代理公司2009 年 8 月向粮食白酒企业收

4、取广告费5000 万元，向某企业收取广告性赞助费125 万元，支付给电视台广告发布费3885 万元，发生广告制作费 250 万元，发生广告设计费140万元；举办培训班取得培训收入60 万元，其中包括资料费 12 万元。该广告公司8 月份应纳营业税税额 _万元。A63.80 B258.05 C258 D68.90 8、某企业运用销售百分比的原理预测2001 年度的留存收益。假设该企业2000年度实现销售收入5000 万元，实现利润总额150 万元，预计 2001 年度销售收入比 2000 年增长 10%，所得税税率为30%，设定的各年股利支付率为40%。据此，预测该企业 2001 年度的留存收益

5、为 _万元。A46.2 B69.3 C66 D63 9、某股份有限公司于2003 年 7 月 1 日，以 50万元的价格转让一项无形资产，同时发生相关税费3 万元。该无形资产系2000 年 7 月 1 日购入并投入使用，其入账价值为 300 万元，预计使用年限为5 年，法律规定的有效年限为6 年，转让该无形资产产生的净损失为_万元。A70 B73 C100 D103 10、各种税费 10 万元。该企业本月应纳城市维护建设税和教育费附加为_万元。A21.44 B17.84 C17.6 D16.64 文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2

6、B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3

7、K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G

8、8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:C

9、Q2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 H

10、J3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF

11、9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码

12、:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H411、公司在盈亏临界点销售量和实际销售量下的边际贡献分别为_。A360000元和 640000元B900000 元和 1600000元C240000元和 320000元D0 和 640000元12、某商场(中国人民银行批准的金银首饰经营单位)为增值税一般纳税人，2009年 5 月采取以旧换新方式销售金戒指20 只，每只新金戒指的零售价格为12500元，每只旧金

13、戒指作价6800元，每只金戒指取得差价款5700 元；取得首饰修理费 16570 元(含税)。该商场上述业务应纳增值税税额_元。A14940.17 B15270 C18971.71 D36348.86 13、依据增值税的有关规定，下列销售行为免征增值税的是_。A农业生产者销售外购的农业产品B国有粮食购销企业销售的食用植物油C农贸市场批发和零售的农膜D商场销售的水产品罐头14、加工贸易进口料件及其制成品需征税的，海关按照一般进口货物的规定审定完税价格。下列各项中，符合审定完税价格规定的是_。A加工贸易企业加工过程中产生的边角料或副产品申报内销时，海关以其原进口成交价格基础审查确定完税价格B内销的

14、进料加工进口料件或其制成品，以料件原进口时的成交价格估定C内销的来料加工进口料件或其制成品，以该料件申报进口时的价格估定D出口加工区内的加工企业内销的制成品，以该料件申报进口时的价格估定15、企业将融资租入的设备作为固定资产核算，所体现的会计核算一般原则是_。A一贯性B谨慎性C实质重于形式D重要性16、依照我国刑法的规定，_有权决定对罪犯减刑。A监狱的上一级主管机关B省级以上司法行政机关C监狱所在地的基层人民法院D中级以上人民法院17、到期一次还本付息的债券，面值总额为12000万元，票面年利率为5%，溢价发行收入为 12300 万元，该公司采用直线摊销法，则此项债券转换时应确认的资本公积为

15、_万元。文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B

16、2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K

17、5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8

18、A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ

19、2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ

20、3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9

21、G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4A5120 B4820 C4500 D320 18、2009 年 3 月，李某从某销售公司购买轿车一辆供自己使用，支付含增值税的价款 200000 元，另支付购置工具件和零配件价款1000 元，车辆装饰费4000元，销售公司代收保险费等8000 元，支付的

22、各项价款均由销售公司开具统一发票。该车辆属于库存长达7 年的车辆，现进口同型号车辆新车含税价款为35 万元。则李某应纳车辆购置税税额为_元。A20000 B18694 C18205.13 D31025.64 19、食用植物油、各种蔬菜和水果取得零售收入50000元，销售其他商品取得零售收入 240000元；为某厂商提供有偿的市场调查服务，取得收入20000 元，对上述业务税务处理正确的是_。A应纳增值税 8446.60元，应纳营业税1000元B应纳增值税 8446.60元，不缴纳营业税C应纳增值税 9029.13元，应纳营业税 1000元D应纳增值税 9029.13元，不缴纳营业税20、普通股

23、票投资的缺点有 _。A投资收益高B投资风险大C能降低购买力的损失D流动性很强二、多项选择题（共15 题，每题4 分，每题的备选项中，有2 个或 2 个以上符合题意，至少有 1 个错项。错选，本题不得分；少选，所选的每个选项得0.5 分）21、企业接受的债务人以应收债权换入的短期投资成本为_。A应收债权的账面价值加上应支付的相关费用B收到补价的，按应收债权账面价值减去补价，加上应支付的相关税费C收到补价的，按应收债权账面价值加上补价，加上应支付的相关税费D支付补价的，按应收债权的账面价值加上支付的补价和相关税费E支付补价的，按应收债权的账面价值减去补价和相关税费22、进口应税消费品计征消费税的依

24、据有_。A海关核定的数额B合同规定的数量C商品到岸价格文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9

25、G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H

26、4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U1

27、0H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7

28、D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N

29、1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2

30、U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4D组成计税价格23、下列各项中，关于市盈率的表述正确的有_。A市盈率是普通股每股市价与每股盈余的比率B市盈率的高低与投资者对公司的预期有关C市盈率越高，风险越大D市盈率越低，风险越小E市盈率越低，风险越大24、

31、下列固定资产应计提折旧的是_。A融资租入和以经营租赁方式租出的固定资产B以经营租赁方式租入的固定资产C在用机械设备、仪器仪表、运输工具D按规定单独估价作为固定资产入账的土地E季节性停用、大修理停用的固定，资产25、消费税不同应税产品的纳税环节包括_。A批发环节B进口环节C零售环节D生产销售环节26、2003年末应作的会计分录(数字略)。为_。A借：管理费用贷：坏账准备B借：存货跌价准备贷：存货跌价损失C借：投资收益贷：短期投资跌价准备D借：投资收益贷：长期投资减值准备27、应付债券通常设置的明细科目有_。A债券面值B债券溢价C债券折价D手续费E佣金28、全面预算包括 _。A销售预算B资本支出预

32、算C弹性预算D财务预算文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档

33、编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2

34、B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G

35、9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4

36、文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10

37、H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D

38、9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H429、到 2000 年底，该项工程的完工进度为_。A79.31%B81.03%C87.27%D80.00%30、该厂当月应纳消费税税额为_元。A582219 B582223 C584783 D584787 31、该厂当月增值税销项税额为_元。

39、A1897225 B1993921 C1988276 D1994276 32、财务会计要素中资产的特征是_。A形成资产的交易或事项必须已经发生，也就是资产必须是现实的资产，而不能是预期的资产B资产必须是由企业拥有或控制的资源C是企业的现有义务；是由企业在未来的某个时日加以清偿D负债的清偿预期会导致经济利益流出企业E能够给企业带来经济利益33、2003年末应提取的 K 期投资减值准备的金额为_元。A1800000 B1200000 C3000000 D1100000 34、根据消费税暂行条例的规定，销售额为纳税人销售应税消费品向购买方收取的全部价款和价外费用，其中价外费用包括_。A基金B运输装卸

40、费C违约金D包装物租金35、下列属于反映所有者权益的账户有_。A借款B利润C实收资本文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U1

41、0H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7

42、D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N

43、1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2

44、U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5

45、E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A

46、5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4D利润分配E盈余公积文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1

47、H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U

48、10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E

49、7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5

50、N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B2U10H2B5 HJ3K5E7D9G9 ZF9G8A5N1H4文档编码:CQ2B