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北京某货运公司(增值税一般纳税人)2013年4月发生如下业务: (1)购入新载货车,取得机动车专用发票注明税额5.1万元。 (2)购买成品油,取得增值税专用发票注明税额4.25万元。 (3)购买材料.低值易耗品,支付动力费用,取得增值税专用发票注明税额5.92万元。 (4)修理载货车,取得增值税专用发票注明税额2.34万元。 (5)货运业务取得含税收入116.55万元。 (6)装卸搬运服务取得含税收入12.72万元。 (7)经营性出租载货车(不配司机)业务取得含税收入70.2万元(租赁合同约定每月租赁费23.4万元,二季度租赁费在季度初一次性支付)。 (8)销售旧载货车(2010年3月购入),取得含税收入20.8万元。 该公司增值税抵扣凭证均经税务机关认证。该货运公司当月销售旧载货车业务应纳增值税税额为()万元。

A. 0
B. 0.4
C. 0.408
D. 0.416

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w公司是医药制品公司,对生产所需的原材料除考虑价格因素外,还要注重质量要求.w公司原材料采购主要是通过招投标方式进行的。采购部门首先从建立的供应商档案中确定参加招投标会议的供应商,通过比较产品性价比确定凡家供应商,由公司的检验部门对待选供应商的原材料样本进行检验,经检验后,采购部门从中确定质优价廉的供应商。然后采购部门与供应商签订购买合同;购买的原材料到达后再经检验部门进行抽检,出具检验单;仓库保管部门对数量、品种进行检验并出具入库单,财务部门审核及核对检验单、入库单、购货发票后登记明细账:采购部门制订用款计划,财务部门根据用款计划筹备资金付款。分析该企业存货采购控制中存在的问题并提出完善对策。

According to the following statement, can you tell me which term is described?() It is the air return for an air conditioned system. In most buildings, the area above a drop ceiling orunder a raised floor is used as the air return (source of air) for the air conditioning. Those drop ceiling and raised floors are also where wire is often installed. If wire and cable is installed in a dropceiling or raised floor, it is out of sight. If that cable were burning, it would give off toxic fumes.These would be fed to the rest of the building by the air conditioner. As a result, people could beinjured even though they are a long way from the fire.

A. DAS area
B. plenum area
C. extended area
D. RF special area

Your network contains an Active Directory domain named contoso.com. Contoso.com contains three servers.The servers are configure as shown in the following table. Server name Server roel Service Server1 Certification authority (CA) Server2 Certificate Enrollment Web Service Server3 Certificate Enrollment Policy Web Service You need to ensure that users can manually enroll and renew their certificates by using the Certificate Enrollment Web Service. Which two actions should you perform()

A. Configure the policy module setting.
B. Configure the issuance requeriments for the certificate templates.
Configure the Certificate Services Client - Certificate Enrollment Policy Group Policy setting.
D. Configure the delegation setting for the Certification Enrollment Web Service application pool account.

甲公司是一家总部在北京、机构分布全国,员工人数超过2万人,稳定经营多年的金融服务企业;乙公司是一家由几个刚毕业的大学生成立的在北京从事同城快递业务的新公司,现有员工15人。为增进员工福利,促进企业发展,甲公司准备给员工建立补充保险,以便为员工在职期间身故或发生意外伤害致残提供保障,并为员工因遭受意外伤害发生医疗费用通过商业保险报销部分费用;乙公司则希望保险公司在员工因发生意外事故而死亡或残疾、以及医疗费用提供保障。两家公司都首次选择A人寿保险公司投保,甲公司的保费由企业与员工分摊,乙公司的保费全部由企业负担。基于这两家公司的不同情况,A公司决定对两家采取不同的保险费率厘定方法,以下说法正确的是()。

A. 甲公司采取统一费率法,乙公司采取差别费率法
B. 甲公司采取差别费率法,乙公司采取统一费率法
C. 甲公司采取表定费率法,乙公司采取经验费率法
D. 甲公司采取表定费率法,乙公司采取差别费率法

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