Value added 附加价值

题目

Value added 附加价值

相似考题

1.(b) Write a letter to Joanne setting out the value added tax (VAT) registration requirements and advising onwhether or not she should or could register for VAT and if registered if she could recover the VAT suffered onthe consultancy fees and computer purchased in October 2005. (7 marks)

2.(ii) The UK value added tax (VAT) implications for Razor Ltd of selling tools to and purchasing tools fromCutlass Inc; (2 marks)

3.(b) Explain the corporation tax and value added tax (VAT) implications of the following aspects of the proposedrestructuring of the Rapier Ltd group.(i) The immediate tax implications of the restructuring. (6 marks)

4.(d) Advise Trent Limited of the consequences arising from the submission of the incorrect value added tax (VAT)return, assuming that the company has previously had a good compliance record with regard to accountingfor VAT. (6 marks)

参考答案和解析
正确答案: 所生产的商品的价值与生产它们所使用的材料和供给的成本之间的差额。在一块1美元的面包中，可能包含了0．6美元的小麦和其他材料的价值，这时其附加值为0.4美元。附加价值由一个企业或一个行业加于其产出中的工资。利息和资本构成。
更多“Value added 附加价值”相关问题

  • 第1题：

    (b) Advise Maureen on deregistration for the purposes of value added tax (VAT) and any possible alternative

    strategy. (8 marks)

    An additional mark will be awarded for the effectiveness with which the information is communicated.

    (1 mark)


    正确答案：
    (b) Advice on Maureen’s VAT position
    Deregistration
    In order to voluntarily deregister for VAT you must satisfy HMRC that the value of your taxable supplies in the next twelve
    months will not exceed ￡62,000. You will then be deregistered with effect from the date of your request or a later date as
    agreed with HMRC.
    On deregistering you are regarded as making a supply of all stocks and equipment in respect of which input tax has been
    claimed. However, the VAT on this deemed supply need only be paid to HMRC if it exceeds ￡1,000.
    Once you have deregistered, you must no longer charge VAT on your sales. You will also be unable to recover the input tax
    on the costs incurred by your business. Instead, the VAT you pay on your costs will be allowable when computing your taxable
    profits.
    You should monitor your sales on a monthly basis; if your sales in a twelve-month period exceed ￡64,000 you must notify
    HMRC within the 30 days following the end of the twelve-month period. You will be registered from the end of the month
    following the end of the twelve-month period.
    Flat rate scheme
    Rather than deregistering you may wish to consider operating the flat rate scheme. This would reduce the amount of
    administration as you would no longer need to record and claim input tax in respect of the costs incurred by your business.
    Under the flat rate scheme you would continue to charge your customers VAT in the way that you do at the moment. You
    would then pay HMRC a fixed percentage of your VAT inclusive turnover each quarter rather than calculating output tax less
    input tax. This may be financially advantageous as compared with deregistering; I would be happy to prepare calculations for
    you if you wish.

  • 第2题：

    — Generally speaking, value added tax is mainly charged on the taxable services.— Well,()

    A. how do you know it?

    B. why do you say so?

    C. what do you mean by that?


    参考答案：C

  • 第3题：

    价值悖论(Paradox of value)


    答案：
    解析：
    价值悖论也称为“钻石与水悖论”，由亚当·斯密在《国富论》中提出：没什么东西比水更有用；能用它交换的货物却非常有限；很少的东西就可以换到水。相反，钻石没有什么用处，但可以用它换来大量的货品。后来的学者对价值悖论进行了各种解释。其中，边际学派试图用“边际效用”来说明价值悖论。按照边际学派的观点，价格取决于商品的边际效用，而不是总效用。由于水源充足，边际效用很小，所以价格也就很便宜。同理，由于钻石稀缺，边际效用很大，其价格也就相应地昂贵。
    第一题

  • 第4题：

    （）can create added value.

    • A、Distribution processing      
    • B、Manufacture   
    • C、Product process     
    • D、Packaging

    正确答案:A

  • 第5题：

    应交增值税明细表（Value Added Tax Payable Statement）VATPS


    正确答案: 是反映企业应交增值税详细情况的报表，是企业资产负债表的附表。

  • 第6题：

    Popular saying “cutting into smaller parts” is the most commonly seen （　） form.

    • A、Time value
    • B、Location value
    • C、Added value
    • D、Distribution processing value

    正确答案:D

  • 第7题：

    英译中：Added value


    正确答案: 附加价值

  • 第8题：

    The details of the order ID， order date， order total， and customer ID are obtained from the ORDERS table. If the order value is more than 30000， the details have to be added to the LARGEjDRDERS table. The order ID， order date， and order total should be added to the ORDERJHISTORY table， and order ID and customer ID should be added to the CUSTJHISTORY table.   Which multitable INSERT statement would you use？ （）

    • A、 Pivoting INSERT
    • B、 Unconditional INSERT
    • C、 Conditional ALL INSERT
    • D、 Conditional FIRST INSERT

    正确答案:C

  • 第9题：

    边际产品价值（Value of marginal product）


    正确答案: 边际产品价值为一种投入品的边际产品（也就是额外一单位投入品所导致的额外产出）乘以产品的价格。

  • 第10题：

    名词解释题
    Value added 附加价值

    正确答案： 所生产的商品的价值与生产它们所使用的材料和供给的成本之间的差额。在一块1美元的面包中，可能包含了0．6美元的小麦和其他材料的价值，这时其附加值为0.4美元。附加价值由一个企业或一个行业加于其产出中的工资。利息和资本构成。
    解析： 暂无解析

  • 第11题：

    名词解释题
    英译中：Added value

    正确答案： 附加价值
    解析： 暂无解析

  • 第12题：

    (难度：中等)所谓4Vs是指差异化（Variation）、功能化（Versatility）、附加价值（Value）、共鸣（Vibration）的营销组合理论。

    答案:(yes)

  • 第13题：

    —You want to know about the value added tax, don’t you?—()

    A. Yes, you need to introduce it for me.

    B. Yes, could you give me a brief overview of it?

    C. Yes, you must tell it to me.


    参考答案：B

  • 第14题：

    What does VAT stand for?

    A. Value-Assist Tag

    B. Value-Added Tax

    C. Value-Added Tag

    D. Value-Assist Tax


    正确答案：B

  • 第15题：

    “经济增加值”（Economic Value Added，EVA），是美国斯腾斯特咨询公司在（ ）年提出。

    A.1975
    B.1980
    C.1982
    D.1989

    答案：C
    解析：
    “经济增加值”（Economic Value Added，EVA），是美国斯腾斯特咨询公司在1982年提出。

  • 第16题：

    Value-added Logisitics的中文意思是（）。

    • A、精益物流
    • B、定制物流
    • C、增值物流
    • D、虚拟物流

    正确答案:C

  • 第17题：

    英译中：Value-added logistics service


    正确答案: 增值物流服务

  • 第18题：

    英译中：Value added logistics(VAL)


    正确答案: 增殖物流服务

  • 第19题：

    While using a packet analyzer， you notice four additional bytes being added to the packets in the  Company network.  Which protocol inserts a four byte tag into the Ethernet frame and recalculates  CRC value？  （）

    • A、 DTP
    • B、 VTP
    • C、 802.1Q
    • D、 ISL
    • E、 None of the other alternatives apply

    正确答案:C

  • 第20题：

    目前金价为每盎司400美元，8月份380美元的看涨期权交易价格为48.00美元。选项有（）

    • A、no intrinsic value and 48.00 time value
    • B、20.00内在价值和28.00时间价值处于实值状态
    • C、28.00 intrinsic value and 20.00 time value
    • D、48.00 intrinsic value and no time value

    正确答案:B

  • 第21题：

    单选题
    PaymentAdvertising rates are specified in the Rate Card. Rates are quoted exclusive of Value Added Tax and any other applicable sales taxes.
    A

    Value Added Tax is included in sales taxes.

    B

    Sales taxes are included in the rates.

    C

    No taxes are included in the rates.


    正确答案： C
    解析：
    本题阅读材料是对广告费用的说明。这里“rate”的意思是“根据某个标准制定的价格”，短语“exclusive of”的意思是“不包括”。根据第二句可知增值税和其他适用的销售税不包括在报价单上的报价中。因此，排除A、B两项，C项正确。

  • 第22题：

    单选题
    The details of the order ID， order date， order total， and customer ID are obtained from the ORDERS table. If the order value is more than 30000， the details have to be added to the LARGEjDRDERS table. The order ID， order date， and order total should be added to the ORDERJHISTORY table， and order ID and customer ID should be added to the CUSTJHISTORY table.   Which multitable INSERT statement would you use？ （）
    A

     Pivoting INSERT

    B

     Unconditional INSERT

    C

     Conditional ALL INSERT

    D

     Conditional FIRST INSERT


    正确答案： C
    解析： 暂无解析

  • 第23题：

    名词解释题
    英译中：Value-added logistics service

    正确答案： 增值物流服务
    解析： 暂无解析

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