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Gentlemen,
We are sure that you would be interested in the new "Changling" Vacuum Cleaner which is to be placed on the market soon. Most of the good points of the earlier types have been incorporated into this machine which possesses, besides, several novel features which have been perfected by years of scientific research.
You will find that a special mechanical device enables it to run on slightly more than half the current required by machines of equal capability. Further, most of the working parts are readily interchangeable and, in the event of their being damaged, they are thus easy to replace.
The special advantages it offers will make it a quick-selling line, and we are also ready to cooperate with you, by launching a national advertising campaign. Moreover, we are ready to assist to the extent of half the cost of any local advertising.
Bearing in mind the rapid turnover which is likely to result, you will agree that the 5 per cent commission we are prepared to offer you is extremely generous.
You will find enclosed instructions describing this vacuum cleaner and we look forward to your agreeing to handle our product as the sole agent in your district.
Yours faithfully,
(Signature)
XYZ Industrial Company LTD
What is the purpose of this letter？
To ask ABC Co. Ltd., whether they would like to act ______.
宏达公司2012年9月份甲材料期初结存1000件，单价10元，金额10000元;3月份甲材料收发情况如下：
①5日，购入100件，单价12元／件；
②8日，购入400件，单价10元／件；
③10日，发出1000件；
④15日，购入500件，单价8元／件；
⑤16日，发出600件；
⑥20日，购入200件，单价9．60元／件；
⑦21日，发出300件。
要求：根据上述经济业务，回答下列问问题。
存货采用实际成本核算，企业在确定发出存货的成本时，可以采用的成本计算方法有（）。
根据下文材料，回答下面的题目
某轿车生产企业为增值税一般纳税人，2012年10月生产经营情况如下：
(1)汽车修配厂提供汽车修理服务，开具的普通发票上注明营业额46．8万元；提供汽车租赁业务，取得租金收入14万元。
(2)以专利技术对另一企业投资，承担投资风险，当年分得投资利润8万元；该汽车厂下属的酒店取得餐饮收入45万元，卡拉OK歌舞厅收入30万元，保龄球馆取得营业收人12万元。已知卡拉OK歌舞厅适用的税率为20％，保龄球馆适用的税率为5％。
根据该厂上述资料和税法的有关规定，下列说法正确的有（）。
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