问答题

按照现行政策，下列行业的增值税小规模纳税人，对于除销售不动产以外的其他增值税应税行为，如需要开具增值税专用发票，在满足销售规模的条件下，可以通过增值税发票管理新系统自行开具专票的有()。

A、建筑业小规模纳税人
B、住宿业小规模纳税人
C、信息技术服务业小规模纳税人
D、鉴证咨询业小规模纳税人
E、娱乐业小规模纳税人
此题为多项选择题。

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单项选择题

在社会消费需求中,占主要地位的是（）。（第二章23页）
A．政府消费需求 B．企业消费需求
C．个人消费需求 D．社会团体消费需求

A.政府消费需求
B.企业消费需求
C．个人消费需求
C.社会团体消费需求

单项选择题

24 Sigma’s bank statement shows an overdrawn balance of $38,600 at 30 June 2005. A check against the company’s cash book revealed the following differences:
1 Bank charges of $200 have not been entered in the cash book.
2 Lodgements recorded on 30 June 2005 but credited by the bank on 2 July $14,700.
3 Cheque payments entered in cash book but not presented for payment at 30 June 2005 $27,800.
4 A cheque payment to a supplier of $4,200 charged to the account in June 2005 recorded in the cash book as a receipt.
Based on this information, what was the cash book balance BEFORE any adjustments?
A $43,100 overdrawn
B $16,900 overdrawn
C $60,300 overdrawn
D $34,100 overdrawn

A.
2
B.
3
C.
4
D.
Based