2019年8月企业外购一批小礼品，取得专用发票上注明的价款8.7万元，其中赠送客户部分价值6.7万元，其余部分发给了职工，则增值税销项税额是（）万元。

>> 国家开放大学 / 纳税基础与实务

<单选>2019年8月企业外购一批小礼品，取得专用发票上注明的价款8.7万元，其中赠送客户部分价值6.7万元，其余部分发给了职工，则增值税销项税额是（）万元。

A.
1.13

B.
0.75

C.
0.26

D.
0.87

积分

参考答案：

点击查看答案

佳题速递：

题型描述: 阅读理解The old-fashioned general store is fast disappearing. This is, perhaps, a pity, because shopping today seems to lack that personal element which existed when the shopkeeper knew all his regular customers personally. He could, for instance, remember which brand of tea Mrs.Smith usually bought or what sort of washing-powder Mrs. Jones preferred. Not only was the shop a center of buying and selling, but also a social meeting place. A prosperous general store might have employed four or five assistants, and so there were very few problems in management as far as the staff were concerned. But now that the supermarket has replaced the general store, the job of the manager has changed completely. The modern supermarket manager has to cope with a staff of as many as a hundred apart from all the other everyday problems of running a large business. Every morning the manager must, like the commander of an army division, carry out an inspection of his store to make sure that everything is ready for the business of the day. He must see that everything is running smoothly. He will have to give advice. And make decisions as problems arise, and he must know how to get his huge staff to work efficiently with their respective responsibilities. No matter what he has to do throughout the day, however, the supermarket manager must be ready for any emergency that may arise. They say in the trade that you are not really an experienced supermarket manager until you have dealt with a flood, a fire, a birth and a death in your store.1、 6. The main purpose of the passage is to show how the role of the shop manager has undergone an great change. A. T B. F 2、 Mrs. Smith and Mrs. Jones mentioned in the first paragraph represent any of the regular customers of the old general store. A. F B. T 3、 According to the author, it is a pity that there are fewer and fewer old general stores now because traditional commodities are less needed. A. F B. T 4、 The supermarket manager is compared to a military leader by the author. A. T B. F 5、 By the last sentence of the passage, the author seems to point out any qualified supermarket manager will surely meet a flood, a fire, a birth and a death some day. A. T B. F统考英语B

10、如果你对网页上的一段图文信息感兴趣，想保存到本地硬盘，最好进行____操作。 A.全选这段信息，然后点击右键选“目标另存为”，保存到本地硬盘 B.文字﹑图片分开来复制 C.选择“文件”菜单中的“另存为”菜单命令，保存为WEB页格式 D.保存这个文件的源代码即可计算机统考

经验取向的课程观认为课程内容应该是 a.学科内容b.幼儿的学习经验c.社会生活d.幼儿的学习活动幼儿园课程论

（）的实际名称叫非易失随机访问存储器（NVRAM），特点是断电后数据不消失，因此可以作为外部存储器使用。 A、闪存 B、内存 C、 ROM D、硬盘计算机应用基础

蒙台梭利把幼儿的学习称为（）。 a.设计b.游戏c.劳动d.工作幼儿园课程论

以8月1日为中国人民解放军的建军节，是为了纪念A.秋收起义B.广州起义C.南昌起义D.三湾改编中国近现代史纲要