题目内容

The dietary supplement company plans to further expand its _________ in all major cities by next year.

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Some local governments ___________ old buildings and built new, taller ones in their place to increase their GDP growth, even though their social wealth has not actually increased.

Changbai means “________ white” and is the name of the beautiful mountain located on the border of China and Democratic People’s Republic of Korea.

【单选题】乙公司在本单位食堂安装数台自产空调,作为广大职工的一种福利提供给食堂使用,该产品的成本为每台1500元,一共安装了5台,计税价格为每台2000元,增值税税率为13%,则乙公司实际发放时,计入应付职工薪酬借方的金额为( )元。

A. 11300
B. 10000
C. 7500
D. 30000

【单选题】甲公司为增值税一般纳税人,适用的增值税税率为13%。年末将20台本企业自产的冰箱作为福利发给本企业的职工,该冰箱的成本为每台2000元,市场售价为3000元/台(不含增值税)。则下列说法正确的是。

A. 实际发放时,应计入应付职工薪酬的金额为60000
B. 实际发放时,计入应交税费-应交增值税(销项税额)的金额为5200
C. 将自产产品作为福利发给员工不视同销售,但需要确认收入,结转成本
D. 将自产产品作为福利发给员工视同销售,并且要确认收入,结转成本