公司的境外子公司编报报表的货币为美元,交易发生日即期汇率采用当期平均汇率作为其近似汇率.本期期末汇率为1美元=6.7元人民币,平均汇率为1美元=6.8元人民币,P公司采用平均汇率折算其境外子公司利润表和所有者权益变动表.境外子公司资产负债表中“盈余公积”期初数为150万美元,折合人民币1050万元,本期所有者权益变动表“提取盈余公积”为155万美元.不考虑其他因素,则境外子公司资产负债表折算后“盈余公积”的期末数额为()万元人民币.
本题考核所有者权益项目的填列。该公司资产负债表“盈余公积”的期末数额=1050+155×6.8=2104(万元人民币)。
某制药厂(增值税一般纳税人)3月份销售抗生素药品取得含税价款117万元,销售免税药品取得收入50万元,当月购入生产用原材料一批,取得增值税专用发票上注明税款6.8万元,抗生素药品与免税药品无法划分耗料情况,则该制药厂当月应纳增值税为()万元.
本题考核一般纳税人兼营免税项目的计算。不得抵扣的进项税额=相关的全部进项税额×免税项目或非应税项目的收入额÷免税项目或非应税项目收入额与相关应税收入额的合计=6.8×50÷(100+50)=2.27(万元),应纳税额=117÷(1+17%)...
InternationalArtConsultantInternationalArtConsultant(1)_____in1979,InternationalArtConsultantshasbeensourcingandcommissioningart(2)______forover25years.Wework(3)______clientsinthecorporate,hotel,healthcareandurbanregeneration(4)_______.Ourclients(5)______frommultinationalcompanieswith£1millionartbudgetstoorganizationsrentingartforjust£10aweek.A(6)______offourteen,wearesmallenoughtocareandlargeenoughtocope.Weoffera(7)______combinationofcommercialexperience,specialistartknowledgeandhighqualityserviceandsupport.Whateverthesizeoftheprojectour(8)______isforallourclientstobe100%satisfiedwiththeendresult.Over75%ofourworkcomesfrom(9)______businessorreferrals.Weworkalongsideprofessionalartistswhocreateartofthehighestartisticandtechnicalquality,andallourstaffhavedifferentareasofspecialistartknowledgeandexpertise.Wehopethatyouwill(10)______anappointmenttovisitus,lookroundthegalleries,usethevisualreferencedatabases,anddiscussyourparticularartrequirementswithus.Readaboutacompanythatdealswithartintheworkplace.CompletetheinformationwithanswersA,B,CorD.Whateverthesizeoftheprojectour(8)______isforallourclientstobe100%satisfiedwiththeendresult.
InternationalArtConsultantInternationalArtConsultant(1)_____in1979,InternationalArtConsultantshasbeensourcingandcommissioningart(2)______forover25years.Wework(3)______clientsinthecorporate,hotel,healthcareandurbanregeneration(4)_______.Ourclients(5)______frommultinationalcompanieswith£1millionartbudgetstoorganizationsrentingartforjust£10aweek.A(6)______offourteen,wearesmallenoughtocareandlargeenoughtocope.Weoffera(7)______combinationofcommercialexperience,specialistartknowledgeandhighqualityserviceandsupport.Whateverthesizeoftheprojectour(8)______isforallourclientstobe100%satisfiedwiththeendresult.Over75%ofourworkcomesfrom(9)______businessorreferrals.Weworkalongsideprofessionalartistswhocreateartofthehighestartisticandtechnicalquality,andallourstaffhavedifferentareasofspecialistartknowledgeandexpertise.Wehopethatyouwill(10)______anappointmenttovisitus,lookroundthegalleries,usethevisualreferencedatabases,anddiscussyourparticularartrequirementswithus.Readaboutacompanythatdealswithartintheworkplace.CompletetheinformationwithanswersA,B,CorD.A(6)______offourteen,wearesmallenoughtocareandlargeenoughtocope.