1：500 地形图上，实地平距为89.735m，图上距离为（）CM A: 17.95 B: 16.95 C: 17.59 D: 16.59

&#91;单选题&#93;<br/>EDTA与Zn2+形成的配合物在pH=10时的为( ) A: 16.50 B: 0.45 C: 16.05 D: 16.95

月20日,甲公司销售材料时的会计分录: 借:银行存款 16.95 贷:其他业务收入 15 应交税费-应交增值税____ 1.95 借:其他业务成本 10 贷:原材料 10C、

某单位向一银行贷款50万元，作为启动资金，年利息率为10%，复利计息，则贷款2年期满时的贷款利息是()万元。 A: 15.00 B: 15.85 C: 16.55 D: 16.95

某化妆品公司为增值税税一般纳税人，下设一非独立核算的门市部，2019年5月将一批成本为10万元的化妆品移送门市部，门市部将其中80%零售，取得含税收入16.95万元。假设化妆品的消费税税率是30%。那当期应纳的消费税是多少？

甲商场为增值税一般纳税人，2019年8月珠宝部取得金银首饰零售收入36.16万元（包括以旧换新销售金银首饰的市场零售价16.95万元）。在以旧换新业务中，旧首饰的含税作价金额为5.65万元，该商场实际收取的含税金额为11.3万元。该商场上述业务应缴纳的消费税为万元

甲商场为增值税一般纳税人，10月份售出A产品80套，含税金额9492元，另外为回馈老客户，当月无偿赠送B商品80套（每套含税价格16.95元），则下列关于该商场当月的销项税额计算的算式中，正确的是（　）。 A: 9492×13％＋16.95×80÷（1＋13％）×13％ B: （9492＋16.95×80）÷（1＋13％）×13％ C: 9492÷（1＋13％）×13％ D: （9492＋16.95×80）×13％

某商场为增值税一般纳税人,12月份售出甲产品80套,含税金额9040元,另外为回馈老客户,当月无偿赠送乙商品80套(每套含税价格16.95元),则该商场当月的销项税额为()。 A: 9040×13%+16.95×80÷(1+13%)×13%=1331.2(元) B: (9040+16.95×80)÷(1+13%)×13%=1196(元) C: 9040÷(1+13%)×13%=1040(元) D: (9040+16.95×80)×13%=1351.48(元)

Exercise28 Directions:Inthissection,youaregoingtoreadapassagewithtenstatementsattachedtoit.Eachstatementcontainsinformationgiveninoneoftheparagraphs.Identifytheparagraphfromwhichtheinformationisderived.Youmaychooseaparagraphmorethanonce.Eachparagraphismarkedwithaletter.Answerthequestionsbymarkingthecorrespondingletter. Isitcheapertobeawoman--oraman? A.Tocelebratethelaunchofgenderequalityinfinancialservices,Moneyexploredotherareasofspendingtofindoutifthere’sdiscrimination—andaftercrunchingthenumbersfoundthecostofbeingawomanis(mildlyunscientifically)6%morethanaman. Clothes B.Someretailerschargedifferentpricesfornearidenticalitems,dependingonwhetheryouareinthemen’sorthewomen’ssections.Youmightthinkthatmen’sclothesshouldcostmoreastheyarelikelytoinvolvemorematerial,andthisisthecaseatsomeshops-atUniqlo,forinstance，skinnyjeansare£5more,acashmeresweater£10more.However,otherretailerschargewomenmore:atNext,forexample,youwillpay£24fora“supersoftrobe”dressinggown,whileaman’sis£22.Women’sLevi’sjeansare£20morethanthe£70formen’s501s.Overall,wheretherewasadifference,ifyouboughtthesamenumberofidenticalgarments,youwouldpaymoreasaman.ThisseemstobeborneoutbytransactiondatafromBarclaycardwhichshowsthatamongstitscustomers,womenspendanaverageof£59atimeonclothes,whileformenitis£65. C.Butacrossthecourseofayear,womendohaveamuchbiggeroutlay(花费).ThelatestONS(OfficeforNationalStatistics)surveyonhouseholdspendingshowsthatin2011itwasanaverage£244ayearonmen’sclothes,againstanaverageof£458onwomen’sclothes.Women’sshoesaccountedfor£109ayear,whilemen’scost£68.Men’saccessoriescost£10ayear,whilewomen’s£21.Addthisallupandonaveragewomenarespending£588ayearontheirwardrobes,whilemenareshellingout(花大笔钱)£322. Single-sexspending D.TheONSalsohasdataforthecostofunderwear--anditmaynotbeasurprisethathouseholdspendingonwomen’sunderwearishigher,atanaverageof£57.20ayearversus£26formen.AtriptoMarks&Spencerestablishedthatmen’spantscostmorethanknickers,butwomenfaceadditionalcostsfortightsandbras.Asurveyearlierthisyearsuggestedtheaveragewomanhasninebrasinherunderweardrawer-evenifyougoforMarks&Spencer’sbasictwo-packofwhitebras,thatmeansanoutlayofalmost£70,andyouwillneedtoreplacethematsomepoint. E)Anotheritemwomenwillhavetobuypurelybecauseoftheirgenderissanitaryproducts.Theaveragewomanhasperiodsforatleast30yearsofherlifeandtheaveragecycleis28days,soshehas13ayear.Assumingherperiodlastsfivedaysandsheusesfoursanitarytowelsaday,that’s260ayear.Apacketof26AlwaysUltracosts£3.85inBoots,sothataddsupto£38.50ayear,oratleast£1155overalifetime.Fortampons(assuming20cost£1.99)theoutlayislikelytobearound£776over30years. F)Formanywomen,thecostofmake-upaddsaconsiderableamounteachmonth.TheONSsays£2.70aweek,or£140ayear,isspentoncosmetics.Menmightarguethattheyneedtobuyrazors(剃须刀),butsodomanywomen-andtheytendtocostmore.AtBoots,apackof10WilkinsonSwordrazorsaimedatthefemalemarketcost£4.39-£1.30morethanasimilarproductaimedatmen. Thecostofliving G)Thereareothercoststhataredictatedbynature.Women,forexample,areadvisedtohaveanaveragecalorieintakeof2000aday,whileamanneeds2500tomaintainhisweight,somenneed25%morecalorieseveryday.Thiswillnotnecessarilycost25%more-youcanbulkupamealbythrowinginmoreofthecheaperstaplessuchaspastaandriceetc.,butitwilladdtothecost.AsurveyofUSofficeworkersfoundthatmenwhoboughttakeawaysandwicheswerespendingalmostdoubleonluncheachweekthantheirfemalecounterparts. H)Womenarealsoadvisedtodrinkless-twotothreeunitsadayagainstthethreeorfourguidelineformen.Abottleofwineat13.5%alcoholcontains10.13units.Ifitcosts£4.99,assumingyouhavethemaximumeachday,asawomanyouwillspend£1.47andasaman£1.96.That’sabigassumption--manypeopledrinkless,somemore. I)Onebigthingtorememberisthatalthoughalcoholmaybeapreservative,womenarelikelytolivelonger,andwillthereforehavetomeettheirlivingcostsformoreyears.In2010theaveragelifeexpectancyatbirthwas82forwomenand78formen:thatmeansforkingoutforfood,heating,travel,entertainment,forfourextrayears.Thechangetoannuityratesbroughtinbythegenderdirectivemeansthatwomenwillgetthesameincomeasaman,regardlessofthefactthattheyareexpectedtolivelonger,buttheywillneedtofactortheseyearsofextraspendingintotheirothersavings. Haircuts J)Askmostmenhowmuchtheypayforahaircutandthey’llprobablysayaroundatennerattheirlocalbarber.Unlesstheyarefriendswithahairdresser,womenwillusuallyspendatleastdoublethat.Thiswillbeinpartbecausetheygotodifferentplacesfortheircuts,butevenifamanandawomanwalkedintothesamesalonthewomanwouldprobablyenduppayingmore. K)Manysalonshavestoppedpricingaccordingtosex,butsomequotedifferentcostsaccordingtothelengthofhair,whichmeanswomenarelikelytoendupspendingmore.InSupercuts,forexample,pricesareadvertisedasstartingfrom£13.95foracutand£16.95foracutandwash.Atmylocalsalonthehairdressersaidamanwouldpay£16.95or£18.95,whileacutandshampooofmyshoulder-lengthhairwouldcost£23.90. L)Bythispointyoumaywellbeshouting“Ineedtobuyrazorsfarmoreoftenthanmygirlfriend”or“Ihavetospendonmyhair,you’reabaldie(光头)”,andofcourseyourindividualcircumstanceswillaffectyourspendinghabitsandneeds-oryoumayhaveotherexamplesofinstanceswherepricingisdifferentforeachsex. 1.Intermsofasingledayoryear,menusuallyconsumemorealcoholthanwomen. 2.Morematerialusedmakesthemen’sclothesmoreexpensivethanwomen’satUniqlo. 3.People’sspendinghabitsandneedsaredifferentaccordingtotheirownsituations. 4.AccordingtotheONS,women’sspendingonunderwearismorethantwiceasmuchasthatofmen’s. 5.Razorsseemtobenecessaryforbothmenandwomen. 6.Thelongerlifeofwomenmeanstheirlifetimeexpensesmaygetbigger. 7.Onaverage,thatmenneedmorecaloriesthanwomenisthemaincauseofthedifferencebetweenmen’sandwomen’scostoffood. 8.Nomatterwhethermenandwomengotothesameordifferentplacesforhaircut,womenarelikelytospendmorethanmen. 9.Accordingtoasurveyonhouseholdspending,peoplespendmostonclothesratherthanshoesandaccessories 10.Insomesalons,thepriceofhaircutisnotsetbysexanymore,butsometimesbyhowlongthehairis.

甲、乙公司均为增值税一般纳税人，动产适用的增值税税率均为13%，专利权免征增值税。甲公司以其他债权投资和交易性金融资产交换乙公司生产经营用的精密仪器和专利权。有关资料如下：甲公司换出：①其他债权投资的账面价值为35万元（其中成本为40万元、公允价值变动贷方余额为5万元），公允价值为45万元；②交易性金融资产的账面价值为20万元，公允价值为30万元。乙公司换出：①精密仪器原值为20万元，已计提折旧9万元，公允价值为15万元，含税公允价值为16.95万元； ②专利权原值为63万元，已摊销金额为3万元，公允价值为65万元。甲公司向乙公司支付银行存款6.95万元（即支付的不含税补价5万元）。假定该项交换具有商业实质且公允价值能够可靠计量，各项资产交换前后的用途不变。不考虑其他因素。下列有关甲公司非货币性资产交换的会计处理，不正确的是（）。