[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"$feM2PRdy9AftYVwailDt7aZlHCah3IERHH4qYErIgwkQ":3},{"answer":4,"createTime":5,"id":6,"options":7,"origin":12,"question":18,"related":19,"source":29,"type":30},[],"2023-05-08 10:54:39",83896029,[8,9,10,11],"借:委托加工物资 贷:银行存款","借:税金及附加 贷:银行存款","借:应交税费——应交消费税 贷:银行存款","借:待扣税金——待扣消费税 贷:银行存款",{"courseId":13,"courseImg":14,"courseName":15,"workId":16,"workName":17},"1000009481","https:\u002F\u002Ftihai-oss-cloud.itihey.com\u002Fimg\u002F2ffc47bd9f478940e143e158bff12866.jpg","税务会计","28139741","第三章单元测试","委托加工应税消费品委托方收回后直接用于销售,支付代扣代缴消费税的会计分录为( )",[20,31,40,43,52,61,70,79,88,97],{"answer":21,"createTime":5,"id":22,"options":23,"question":28,"source":29,"type":30},[],83896027,[24,25,26,27],"(材料成本+加工费)÷(1-消费税比例税率)","(材料成本+加工费)÷(1-消费税比例税率)+委托加工数量X消费税定额税率","(材料成本+加工费+委托加工数量X消费定额税率)+(1-消费税比例税率)","(材料成本+加工费+委托加工数量X消费税定额税率)÷(1+消费税比例税率)","实行复合计税办法计算纳税的委托加工应税消费品的组成计税价格为()","v2",0,{"answer":32,"createTime":5,"id":33,"options":34,"question":39,"source":29,"type":30},[],83896028,[35,36,37,38],"借:代购代销收人 贷:应交税费——应交消费税","借:税金及附加 贷:应交税费——应交消费税","借:其他业务成本 贷:应交税费——应交消费税","借:主营业务收人 贷:应交税费——应交消费税","以收取手续费方式受托代销金银首饰,受托方销售实现时作会计分录为()",{"answer":41,"createTime":5,"id":6,"options":42,"question":18,"source":29,"type":30},[],[8,9,10,11],{"answer":44,"createTime":5,"id":45,"options":46,"question":51,"source":29,"type":30},[],83896031,[47,48,49,50],"借:委托加工材料 13279 贷:银行存款 13279","借:委托加工材料 11579 应交税费——应交增值税(进项税额) 1700 贷:银行存款 13279","借:委托加工材料 10000 应交税费——应交消费税 1579 应交税费——应交增值税(进项税额) 1700 贷:银行存款 13279","借:生产成本 13279 贷:银行存款 13279","某汽车厂发出材料委托某企业加工一批产品,收回后用于连续生产应税消费品,该批产品加工费10000元,受托方依法代收代缴消费税1579元,增值税1700元.该汽车厂在提货时正确的涉税会计处理为( )",{"answer":53,"createTime":5,"id":54,"options":55,"question":60,"source":29,"type":30},[],83896032,[56,57,58,59],"零售卷烟","进口金银首饰","生产销售果啤","生产销售电动汽车","(2014 年)下列行为应缴纳消费税的是( )",{"answer":62,"createTime":5,"id":63,"options":64,"question":69,"source":29,"type":30},[],83896033,[65,66,67,68],"11660","11000","12500","11900","(2015 年改)某啤酒厂为一般纳税人,2019年3月销售A型啤酒30吨,开具增值税专用发票,金额87000元,收取不钢桶押金6000元;销售B型啤酒20吨,开具增值税专用发票,金额56000元,收取可重复使用的塑料周转箱押金5000元,当月应纳消费税( )元",{"answer":71,"createTime":5,"id":72,"options":73,"question":78,"source":29,"type":30},[],83896034,[74,75,76,77],"采取分期收款结算方式的,为发出应税消费品的当天","进口应税消费品的,为报关进口的当天","委托加工应税消费品的,为支付加工费的当天","采取预收货款结算方式的,为收到预收款的当天","(2016年)下列说法中,符合消费税纳税义务发生时间规定的是( )",{"answer":80,"createTime":5,"id":81,"options":82,"question":87,"source":29,"type":30},[],83896035,[83,84,85,86],"57.52","37.01","57.59","11.53","(2017年改)某卷烟批发企业2019年3月,批发销售给卷烟零售企业卷烟6标准箱,取得含税收入120万元.该企业当月应纳消费税( )万元",{"answer":89,"createTime":5,"id":90,"options":91,"question":96,"source":29,"type":30},[],83896036,[92,93,94,95],"委托加工应税消费品的单位","进口应税消费品的单位","受托加工应税消费品的单位","生产销售应税消费品(金银首饰除外)的单位","(2017年)下列单位不属于消费税纳税人的是( )",{"answer":98,"createTime":5,"id":99,"options":100,"question":103,"source":29,"type":30},[],83896037,[36,10,101,102],"借:销售费用 贷:应交税费——应交消费税","借:销售费用 货:银行存款","企业销售实现时计提消费税的会计分录为( )"]