网友您好， 请在下方输入框内输入要搜索的题目：
题目内容
（请给出正确答案）
Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.
What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?
A.RMB2,492
B.RMB2,576
C.RMB2,548
D.RMB3,680
参考答案
更多 “ Mr Li, a photographer, had his photos published in the July 2014 edition of the tourism journal. The total fee was RMB20,000 and the publisher agreed to pay Mr Li by two instalments, one of RMB18,000 in June 2014 and the balance of RMB2,000 in August 2014. The same photos were republished by the government in a promotion brochure in August 2014 and Mr Li was paid a further fee of RMB3,000 by the government.What is the total amount of individual income tax (IIT) which Mr Li will pay on the above incomes?A.RMB2,492B.RMB2,576C.RMB2,548D.RMB3,680 ” 相关考题
考题
Do you use American dollars or Chinese RMB to ________.A.balance the accountB.open an accountC.settle the disputeD.settle the account
考题
John, CPA, is auditing the financial statements of Company A for the year ended December 31, 20×8. The un-audited information of selected financial statements items is as follows:（Expressed in RMB thousands）FINANCLAL STATEMENTS ITEMS20×820×7Sales6400048000Cost of sales5400042000Net profit30-20December 31, 20×8December 31, 20×7Inventory1600012000Current assets6000050000Total assets10000090000Current liabilities2000018000Total liabilities3000025000During the audit, John has the following findings:(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:Dr. Cash in Bank RMB 5820000Dr. Financial Expenses RMB 180000Cr. Notes Receivable RMB 6000000(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:Dr. Non-operating Expenses RMB 3000000Cr. Provisions RMB 3000000On January 10, 20×9,Company A received a judgment on repaying RMB 2500000to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:Dr. Provisions RMB 3000000Cr. Cash in Bank RMB 2500000Cr. Non-operating Income RMB 500000Required:(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:(a)Inventory Turnover Rate in 20×8;(b)Gross Profit Ratio in 20×8;(c)After Tax Return on Total Assets in 20×8; and(d)Current Ratio as at December 31, 20×8(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.
考题
Mr. Hodges was the owner and editor of a small newspaper.He always tried to bring his readers the latest news.One day, he received an exciting telephone call from someone who claimed that he had just come through a big flood in a village it in his paper that evening. He was delighted to see that no other paper had got hold of the story.Unfortunately, however, angry telephone calls soon showed that he had been tricked, so in the next day's paper he wrote: "We were the first and only newspaper to report yesterday that the village of Greenbridge had been destroyed by a flood. Today, we are proud to say that our newspaper is the first one to bring our readers the news that yesterday's story was quite false."6.Mr. Hodges always tries to bring to his readers a lot of pleasure.A.TB.F7.A big flood up in the mountains was the news that someone gave Mr. Hodges one day.A.TB.F8.After Mr. Hodges received the news, he published it right away.A.TB.F9.Mr. Hodges found later the flood was really terrible.A.TB.F10.Mr. Hodges is a good editor.A.TB.F
考题
如果美元对人民币汇率为USD1=RMB8.2270，欧元对美元的汇率为EUR1=USD1.3520，那么欧元对人民币汇率为（ ）。A.EUR1=RMB11.1229B. EUR1=RMB8.7660C. EUR1=RMB10.2118D. EUR1=RMB11.1128
考题
听力原文：M: Excuse me, Ms Li. Could you tell me what kind of drawings do you like to make, by cheque or upon presentation of your deposit book?W: I'd prefer to draw by cheque.Q: What account does Ms. Li want to open?(17)A．RMB account.B．A checking account.C．A U.S. dollar account.D．A special account.
考题
Li had something to tell the manager, Mr Smith, so he went to his place, entering the room and said:A、You're not busy, I hope.B、Got a minute?C、I'm terribly sorry to trouble you, Mr Smith.D、Can I have a word with you Mr Smith?
考题
Explain how the nominal euro／RMB exchangerate would be affected (allelseequal) by permanent changes in the expected rate of real appreciation of the RMB against the euro.
考题
新建账套，要求如下：账套名称：三益公司采用的会计制度：小企业会计制度的单位所属行业：小企业会计制度科目预置：生成预设科目本位币编码：RMB本位币名称：人民币会计年度：2014账囊启用时间：2014-1-1
考题
In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.What is the correct treatment of the estate income for individual income tax purposes?A.The estate income is not taxableB.The estate income will be taxed as occasional (ad hoc) incomeC.The estate income will be taxed as other incomeD.The estate income will be taxed as service income
考题
Only when he was told that his precious stone was but an artificial gem did the old man realize that he had been cheated of almost RMB 100,000 yuan.A: superficial
B: custom-made
C: ready-made
D: man-made
考题
Tom had once worked in a city office in London,but now he is out of work.He had a large family?to support,so he often found himself in difficulty.He often visited Mr.White on Sundays,told him about?his troubles,and asked for two or three pounds.
Mr.White,a man with a kind heart,found it difficult to refuse the money,though he himself?was poor.Tom had already received more than thirty pounds from Mr.White,but he always seemed?to be in need of some more.
One day,after telling Mr.White a long story of his troubles,Tom asked for five pounds.
Mr.White had heard this sort of thing before,but he listened patiently to the end.Then he?said,"I understand your difficulties,Tom.I′d like to help you.But I′m not going to give you five?pounds this time.I′11 lend you the money,and you can pay me off next time you see me."
Tom took the money,but he never appeared again.
Mr.White decided to lend,not to give Tom five pounds in order to__《》（）A.encourage him to come again
B.get all his money back
C.get rid of him
D.thank him for his stories
考题
第五套人民币纸币在各券别票面正面中间偏左，均有一条安全线。100元币的安全线，迎光透视可以看到什么图案（）A、缩微“RMB100”字样B、文字“RMB100”字样C、文字缩微“RMB100”字样D、缩微文字“RMB100”字样
考题
第五套人民币100元纸币正面行名下方底纹中的胶印缩微文字是（）。A、“RMB100”、“100”字样B、“RMB”、“RMB100”字样C、“100”、“RMB”字样D、“RMB100”字样
考题
假如基准汇率为1RMB=0.1538USD，则DCC汇率为（）。A、1RMB=0.1593USDB、1RMB=0.1538USDC、1RMB=0.1898USDD、1RMB=0.1893USD
考题
单选题第五套人民币100元纸币正面行名下方底纹中的胶印缩微文字是（）。A
“RMB100”、“100”字样B
“RMB”、“RMB100”字样C
“100”、“RMB”字样D
“RMB100”字样
考题
多选题境内非同城划转费用包括的两部分分别为（）。A汇款金额的千分之一（最高RMB1000，最低RMB50）B汇款金额的千分之五（最高RMB1000，最低RMB50）C电报费RMB150D电报费RMB10
考题
单选题One day while Mr. King was working, he had a/an（）：his left leg was badly injured.A
businessB
accidentC
matterD
event
考题
单选题第五套人民币50元纸币正面行名下方底纹中的胶印缩微文字是什么字样（）A
“50”、“RMB50”B
“RMB”、“RMB50”C
“50”、“RMB”
热门标签
最新试卷