下列各选项中属于进项税额可以从销项税额中抵扣的业务有(　)。 A.购置摩托车自用 B.购置汽车自用 C.购置游艇自用 D.购置水泥用于不动产在建工程

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• 1Grant is a member of a project team. His colleagues in the team rely on him to read and check comple

  Grant is a member of a project team. His colleagues in the team rely on him to read and check complex project documentation. Grant has a keen eye for detail and often identifies minor details in documents that others miss but may be of significance. Despite the diligent approach, Grant always meets his deadlines. However, some of Grant's colleagues feel frustrated when he refuses to involve others. He can hold up progress as he will not agree to the team signing off project documents until all of his concerns are fully discussed. According to Belbin's team roles theory, Grant is an example of which of the following?

  A Implementer

  B Completer – finisher

  C Monitor – evaluator

  D Shaper

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• 2某商场为增值税一般纳税人，与其供货企业甲服装厂达成协议，按销售量的一定比例进行平销返利。2018年2月从甲服

  某商场为增值税一般纳税人，与其供货企业甲服装厂达成协议，按销售量的一定比例进行平销返利。2018年2月从甲服装厂购进商品取得增值税专用发票，注明价款200万元、增值税34万元，当月按平价全部销售，月末甲服装厂按照协议支付给商场返利6万元。下列该项业务的处理，符合增值税有关规定的有(　　)。

  A. 商场应以200万元作为计税销售额计算销项税额

  B. 商场该项业务的销项税额为34.87万元

  C. 商场应缴纳的增值税为0.87万元

  D. 商场应缴纳的增值税为0.3万元

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• 3某酒厂(增值税一般纳税人)2018年3月份，销售白酒60万吨，取得不含税销售收入120万元，同时收取包装物押金5万元;当

  某酒厂(增值税一般纳税人)2018年3月份，销售白酒60万吨，取得不含税销售收入120万元，同时收取包装物押金5万元;当月另销售啤酒20万吨，共取得不含税销售收入80万元，同时收取包装物押金8万元，包装物均约定2个月后归还。当月没收3个月前收取的白酒包装物押金3万元、啤酒包装物押金6万元。根据上述业务该酒厂2018年3月份的增值税销项税额为(　　)万元。

  A. 35.6

  B. 34

  C. 35.89

  D. 31.33

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• 4 ______ are mental states (made up of thoughts, feelings and intentions) which influence an individu

   ______ are mental states (made up of thoughts, feelings and intentions) which influence an individual's response to all objects and situations with which they are related.

  Which word correctly completes this definition?

  A Personality traits

  B Perceptions

  C Attitudes

  D Emotional intelligences

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• 5 At the Soli-Darretty Bros factory, a project team has been put together by management. The team are

   At the Soli-Darretty Bros factory, a project team has been put together by management. The team are

  engaged in debating how they are going to approach the task, and who is going to do what. Some of

  their first ideas have not worked out but they are starting to put forward some really innovative ideas:

  they get quite excited in brainstorming sessions, and are uninhibited in putting forward their views and

  suggestions. Factions are emerging, not only around different ideas, but around two dominating

  individuals who always seem to disagree.

  At what stage of Tuckman's group development model is this team?

  A Forming

  B Storming

  C Norming

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• 6If a team is bogged down in argument, and discussion is turning hostile, which of the following type

  If a team is bogged down in argument, and discussion is turning hostile, which of the following types of contribution would the team leader seek to discourage?

  A Bringing-in

  B Blocking

  C Summarising

  D Testing understanding

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• 7The concept of_____is based on the belief that the dimensions of individual difference on which org

  The concept of_____is based on the belief that the dimensions of individual

  difference on which organisations currently focus are crude and performance-irrelevant, and that an organisation should reflect the range of differences within its customer and labour markets.Which words correctly complete this sentence?

  A Equal opportunity

  B Cultural divergence

  C Managing diversity

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• 8根据个人所得税法的有关规定，下列关于个人独资企业和合伙企业投资者征收个人所得税的说法中，正确的有(　　)。

  根据个人所得税法的有关规定，下列关于个人独资企业和合伙企业投资者征收个人所得税的说法中，正确的有(　　)。

  A.凡实行查账征税办法的，按照“经营所得”应税项目，适用5%～35%的五级超额累进税率，计算征收个人所得税

  B.投资者兴办两个或两个以上企业的，年度终了时，应汇总从所有企业取得的应纳税所得额，据此确定适用税率并计算缴纳个人所得税

  C.对个人独资企业取得的各项所得均征收个人所得税

  D.投资者兴办两个或两个以上企业的，其费用扣除标准由投资者选择在其中一个企业的生产经营所得中扣除

  E.个人独资企业和合伙企业的生产经营所得，只包括企业分配给投资者个人的所得，不包括企业当年留存的所得

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• 9根据个人所得税的有关规定，下列选项中，说法正确的有(　　)。 A.个人在公司任职、受雇，同时兼任监事取得的监事

  根据个人所得税的有关规定，下列选项中，说法正确的有(　　)。

  A.个人在公司任职、受雇，同时兼任监事取得的监事费收入，按照“劳务报酬所得”项目征收个人所得税

  B.演员自己走穴演出取得的收入，按照“劳务报酬所得”项目征收个人所得税

  C.在校大学生勤工俭学取得的收入，按照“劳务报酬所得”项目征收个人所得税

  D.个人兼职取得的收入，应当按照“工资、薪金所得”项目征收个人所得税

  E.个人担任独立董事，取得的董事费收入，按照“劳务报酬所得”项目征收个人所得税

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• 10某产业专家收集该产业内企业的某些数据进行企业间的比较，收集的数据包括市场份额、成本结构、顾客满意度等。

  某产业专家收集该产业内企业的某些数据进行企业间的比较，收集的数据包括市场份额、成本结构、顾客满意度等。该核心能力的评价方法是(　　)。

  A. 企业自我比较

  B. 产业内部比较

  C. 基准分析

  D. 成本驱动力和作业成本法

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