×
返回
关闭
设置
圈子首页
社区首页
一 单项选择题 1. 某增值税一般纳税人因管理不善导致一批库存原材料被盗，该批原材料实际成本为100万元，应收责任人赔
不过会计不睡觉
</iframe></font><BR><font face="inherit"><font face="inherit"><BR></font><BR></font><BR></font><BR></font><BR><BR><BR><p></p><ul data-v-7afe61c8="" class="select-box" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box;"><label data-v-7afe61c8="" class="ivu-radio-wrapper ivu-radio-group-item ivu-radio-default" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; vertical-align: middle; display: flex; position: relative; white-space: nowrap; margin-right: 8px; cursor: pointer; line-height: 30px; width: 1331.04px; margin-bottom: 8px; height: auto !important;"><span class="ivu-radio" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; display: inline-block; margin-right: 4px; position: relative; line-height: 1; vertical-align: middle; cursor: pointer; margin-top: 2px; width: 22px; height: 22px;"><span class="ivu-radio-inner" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; display: inline-block; width: 22px; height: 22px; position: relative; top: 0px; left: 0px; border: 1px solid rgb(220, 222, 226); border-radius: 50%; transition: all 0.2s ease-in-out 0s;"><p data-v-7afe61c8="" class="title flex" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; margin-bottom: 0px; display: flex; align-items: flex-start;"></p><font face="inherit"><font face="inherit"><font face="inherit"><br class="apple-interchange-newline"><iframe id="tiny-vue_61743862121693138706297_ifr" frameborder="0" allowtransparency="true" title="rich text area" class="tox-edit-area__iframe" style="-webkit-tap-highlight-color: inherit; box-sizing: border-box; color: inherit; cursor: inherit; direction: inherit; font-family: inherit; font-size: inherit; font-style: inherit; font-weight: inherit; line-height: inherit; text-align: inherit; text-decoration: inherit; text-shadow: inherit; text-transform: inherit; vertical-align: inherit; white-space: inherit; background-image: initial; background-position: 0px 0px; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; border-width: 0px; border-style: initial; float: none; height: 65px; max-width: none; outline: 0px; position: absolute; width: 1301.04px; flex: 1 1 0%;"></iframe></font><BR><font face="inherit"><font face="inherit"><BR></font><BR></font><BR></font><BR></font><BR><BR><BR><p></p><font face="""><p class="tit_type" style="outline: none; box-sizing: content-box; margin-bottom: 0px; padding-top: 2px; padding-bottom: 10px; word-break: break-all; font-size: 16px; color: rgb(51, 51, 51); font-weight: bolder;">一 单项选择题</p></font><BR><font face="""><span class="fl" style="outline: 0px; box-sizing: content-box; float: left; padding-right: 12px; padding-left: 10px; color: rgb(51, 51, 51); text-align: justify; line-height: 28px;">1.</span>某增值税一般纳税人因管理不善导致一批库存原材料被盗，该批原材料实际成本为100万元，应收责任人赔款3万元，保险公司赔偿80万元。企业购入该批原材料的增值税税率为13%，购入时已全额计入进项税额抵扣。不考虑其他因素，该批被盗原材料造成的净损失是（ ）万元。<BR><BR><span class="sub_radio_bg1 fl" style="outline: 0px; box-sizing: content-box; float: left; display: inline-block; width: 16px; height: 16px; background: url("../images/radio.png") center center / 16px no-repeat; margin-top: 10px; margin-right: 12px;"></span><span class="fl" style="outline: 0px; box-sizing: content-box; float: left;">a．</span>33<BR><BR><BR><span class="sub_radio_bg1 fl" style="outline: 0px; box-sizing: content-box; float: left; display: inline-block; width: 16px; height: 16px; background: url("../images/radio.png") center center / 16px no-repeat; margin-top: 10px; margin-right: 12px;"></span><span class="fl" style="outline: 0px; box-sizing: content-box; float: left;">b．</span>17<BR><BR><BR><span class="sub_radio_bg1 fl" style="outline: 0px; box-sizing: content-box; float: left; display: inline-block; width: 16px; height: 16px; background: url("../images/radio.png") center center / 16px no-repeat; margin-top: 10px; margin-right: 12px;"></span><span class="fl" style="outline: 0px; box-sizing: content-box; float: left;">c．</span>110<BR><BR><BR><span class="sub_radio_bg1 fl" style="outline: 0px; box-sizing: content-box; float: left; display: inline-block; width: 16px; height: 16px; background: url("../images/radio.png") center center / 16px no-repeat; margin-top: 10px; margin-right: 12px;"></span><span class="fl" style="outline: 0px; box-sizing: content-box; float: left;">d．</span>30<BR><BR><BR><BR><BR></font><BR><BR></span></span></label><label data-v-7afe61c8="" class="ivu-radio-wrapper ivu-radio-group-item ivu-radio-default" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; vertical-align: middle; display: flex; position: relative; white-space: nowrap; margin-right: 8px; cursor: pointer; line-height: 30px; width: 1331.04px; margin-bottom: 8px; height: auto !important;"><span class="ivu-radio" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; display: inline-block; margin-right: 4px; position: relative; line-height: 1; vertical-align: middle; cursor: pointer; margin-top: 2px; width: 22px; height: 22px; color: rgb(38, 41, 55); font-family: "microsoft yahei", helvetica, tahoma, arial, "hiragino sans gb", "hiragino sans gb w3", stxihei, stheiti, heiti, simsun, sans-serif;"><span class="ivu-radio-inner" style="-webkit-tap-highlight-color: transparent; box-sizing: border-box; display: inline-block; width: 22px; height: 22px; position: relative; top: 0px; left: 0px; border: 1px solid rgb(220, 222, 226); border-radius: 50%; transition: all 0.2s ease-in-out 0s;"></span><input type="radio" class="ivu-radio-input" name="ivuradiogroup_1693138622227_3" style="-webkit-tap-highlight-color: transparent; font-family: inherit; font-size: inherit; line-height: inherit; overflow: visible; position: absolute; inset: 0px; z-index: 1; opacity: 0; cursor: pointer;"></span></label><BR></ul></div> <div class="det-foot" style="margin-top:0px;"> <div class="df-tag fl"> <span>207人看过</span> <span createTime="2023-08-27 20:23:46">1年前</span> </div> </div> </div> </section> <section id="reply" class="commentMod"> <h4>全部评论(1)</h4> <div class="comment" id="contents"> <div class="list-item comment-item postID35397043" id="35397043"> <div class="askOwner"> <a href="//m.chinaacc.com/bbs/profiles/user-7342932.html"> <img class="memberPhoto" src="http://bbs.chinaacc.com/resource/images/avatars/11040.gif"> </a> <div class="askOwner-body"> <strong><a href="//m.chinaacc.com/bbs/profiles/user-7342932.html">不过会计不睡觉</a></strong> </div> </div> <div class="comment-body"> <div class="comment-con"> <a class="contentA" href="javascript:void(0);"> <font face="""><strong>正确答案：D</strong><BR></font><BR><font face="""><strong>答案解析：</strong><BR><p style="outline: none; box-sizing: content-box; margin-bottom: 0px; word-break: break-all;">因管理不善原因导致存货损失，相关的增值税进项税额不允许抵扣，则该批因管理不善原因被盗的原材料造成的净损失=100+100×13%-3-80=30（万元）。<br style="outline: 0px; box-sizing: content-box;"></p><BR></font><BR><font face="""><p class="tit" style="outline: none; box-sizing: content-box; margin-top: 24px; margin-bottom: 12px; padding-left: 8px; word-break: break-all; color: rgb(51, 51, 51); line-height: 20px; font-weight: bolder; position: relative; height: 20px;">相关知识点：</p></font><BR></a> </div> <div class="comment-panel"> <p class="comment-tag fl"> <span>1年前</span> </p> </div> </div> </div> <input type="hidden" id="offset" name="offset" value="0"/> <input type="hidden" id="pageSize" name="pageSize" value="10"> <script type="text/javascript"> var isOver = true; </script> <script> $(".comment-con .contentA img").parents(".comment-con").css("max-height", "100%"); getUpvotes(); $(".allContent").each(function(){ var obj = $(this); if (obj.prev().find(".contentA").height() > obj.prev().height()) { obj.show(); } else { obj.remove(); } }) var currentUrl = window.location.href; var contents = $("#contents").html(); sessionStorage.setItem( "contents:" + currentUrl , contents); $(".memberPhoto").error(function(){ $(this).attr("src","//bbs.chinaacc.com/resource/images/avatars/noavatar.gif"); this.onerror = null; }) function getMoreCommon(replyID,commentCount) { //隐藏初始列表（只展示2条，其他折叠的情况） document.getElementById("initCommon_div").style.display = "none"; document.getElementById("newCommon_div").style.display="block" var pageSizeNum = $("#pageSize").val() var commonList = [] //获取新的评论列表，每点一次按钮 pageSize每次追加10条 $.ajax({ type: "get", url: contextPath + "/server/reply/getCommentPage", data: "replyID="+replyID+"&pageSize="+pageSizeNum+"&offset="+0, dataType: "json", success: function(page){ commonList = page.datas //新的评论展示区域 $("#newCommon_div").html("" + "<div class=\"comment-reply\">" + "<ul id=\'pageCommon_ul\'></ul>" + "<p class=\"moreCommon\"><button id=\"showMore_btn\">展开更多评论</button></p>" + "<p class=\"moreCommon\" style='float: right;margin-top: 0.1rem'><button id=\"retract_btn\" onclick=\"retractCommon();\">收回</button></p>" + "</div>"); //判断是否显示展开更多按钮 if (commonList.length == commentCount){ document.getElementById("showMore_btn").style.display="none" } var showMore_btn = document.getElementById("showMore_btn"); showMore_btn.onclick = function() { getMoreCommon(replyID,commentCount) }; for(var i = 0;i<commonList.length;i++){ var id = commonList[i].replyID var content = commonList[i].content var nickName = commonList[i].nickName var replyer = commonList[i].replyer $("#pageCommon_ul").append("<li id='pageCommon_li"+id+"'><span><a id='replyer_link_"+replyer+id+"' style='margin-left: 4px;color: #07bdc7;font-size: .32rem;'>"+nickName+"</a>：</span>"+content +"<a href=\"javascript:;\" id='comment_Link_"+id+"' >回复</a></li>"); var comment_Link = document.getElementById("comment_Link_"+id); comment_Link.onclick = function() { comment(this,replyer,replyID) }; $("#replyer_link_"+replyer+id).attr("href" , "//m.chinaacc.com/bbs/profiles/user-"+replyer+".html"); } $("#pageSize").attr("value",Number(pageSizeNum)+10); } }) } function retractCommon(){ document.getElementById("newCommon_div").style.display="none" document.getElementById("initCommon_div").style.display="block" $("#pageSize").attr("value",10); } function comment(obj,replyID){ //回复 var name = " 回复 " + $(obj).parent().find("span").text() + "："; window.location.href = "//m.chinaacc.com/bbs/mobile2/reply/reply.shtm?replyID="+ replyID +"&replyStr=" + name + "&commentUid="+; } </script></div> </section> <script type="text/javascript" src="//m.chinaacc.com/bbs/resource/mobile/js/scrollpagination.js"></script> <div class="noMore" id="loading"><span>请稍等，正在加载</span></div> <div class="noMore" id="nomoreresults" style="display: none;"><span>已显示全部</span></div> <div class="askFixedPanel"> <div class="ask-tools fr"> <a href="javascript:void(0)" class="shareEvent" ><i>分享</i></a> </div> </div> <div class="appDownLoad-mask-m"></div> <div class="appDownLoad-pop-m"> <div class="tit">扫码下载APP <a href="javascript:void(0)" target="_self" class="close-btn">关闭</a></div> <div class="con"> <img src="//m.chinaacc.com/bbs/resource/images/newDownLoadAPP.png" alt="" class="ewm"> <p>帖子回复及时提醒<br>听课刷题更加方便</p> </div> </div> <!-- web 端分享 --> <script type="text/javascript" src="//m.chinaacc.com/bbs/resource/mobile/js/nativeShare.js?v-1.02"></script> <script src="//m.med66.com/share/clipboard.min.js"></script> <link rel="stylesheet" href="//m.med66.com/share/nativeShare.min.css"/> <div class="shareMod"> <div id="nativeShare"></div> <a href="javascript:void(0)" class="shareMod-cancel">取消</a> <!--ios chrome 复制链接，粘贴给您的好友--> <div class="shareMod-dialog"> <h5>复制链接，粘贴给您的好友</h5> <div class="shareMod-dialog-dt"> <p id="urlcopy"></p> <span>复制链接，在微信、QQ等聊天窗口即可将此信息分享给朋友</span> </div> <div class="shareMod-dialog-dd"> <a class="shareMod-dialog-cancle">取消</a> <a class="shareMod-dialog-ok">复制链接</a> </div> </div> <script type="text/javascript"> //获取description var shareMeta = document.getElementsByTagName('meta'); var shareDesc = ''; for(i in shareMeta){ if(typeof shareMeta[i].name!="undefined" && shareMeta[i].name.toLowerCase()=="description" && typeof shareMeta[i].content!="undefined"){ shareDesc = shareMeta[i].content; } }; if(shareDesc == ''){//页面中没有 description shareDesc = '正保会计网校会计论坛是国内权威专业的会计论坛社区，打造财会人自己的分享交流圈子！包含初级会计职称、中级会计职称、高级会计职称、注册会计师、税务师、审计师、资产评估师、会计实务、银行、证券等金融资格、ACCA、CMA、CIA等热门财会话题，为会计人提供专业的学习交流平台！'; }; //配置分享相关信息 var config = { url:encodeURI(window.location.href), //分享的网页链接 title:encodeURI(document.title), //分享标题 desc:encodeURI(shareDesc), // 描述 img:encodeURI('//www.chinaacc.com/images/index2017/logo.jpg'), // 图片 页面中没有图片时 img_title:encodeURI('正保会计网校Logo'), // 图片标题 from:encodeURI('正保会计网校') // 来源 }; //弹窗分享 var share_obj = new nativeShare('nativeShare',config); //信息页直接显示分享 if(document.getElementById('infoShare')){ var shareInfo_obj = new nativeShare('infoShare',config); }; $('.shareEvent').click(function(){ if (navigator.userAgent.toLowerCase().indexOf("micromessenger") > 0) { $('body').append('<div class="isSharePrompt isWeixin"></div>'); }else{ $('.shareMod').addClass('shareModOpen'); }; $('.shareMod-mask').fadeIn(200); }); $(document).on('click','.shareMod-mask,.shareMod-cancel',function(){ $('.shareMod-mask,.shareMod-dialog').fadeOut(200); $('.shareMod').removeClass('shareModOpen'); $('.isSharePrompt').fadeOut(200).remove(); }); </script> </div> <div class="shareMod-mask"></div><script> showCache(); var postID = '8291900'; var boardID = "2"; var forumID = '27'; var topicType = "0"; var replies = "1"; var pageNum = 20; //每次取20个回复 var offset = ''; var uid = ""; var replies = "1"; var replyID = "" || ""; if (replyID){ if (parseInt(replies) > pageNum) { $.ajax({ url : contextPath + "/mobile2/reply/myReply.shtm", type : "post", data : {replyID : replyID} , success : function(data){ $("#contents").prepend(data); } }) window.location.href = "#reply"; } else { window.location.href = "#" + replyID; } } getUpvotes(); $(function(){ var contextPath = '//m.chinaacc.com/bbs'; var creator = '7342932'; var canFilter = ''; if(canFilter){ $.ajax({ type:'get', url:contextPath+"/module/ucenter/operate/checkIsFilte.shtm", data:{uid:creator}, dataType:'json', success:function(data){ if(data == true){ $("a[class='filteUser']").attr('act','unfilteruser'); $("a[class='filteUser']").text('取消禁言'); }else if(data == false){ $("a[class='filteUser']").attr('act','filteruser'); $("a[class='filteUser']").html('<em class="hs-forbidden"></em>禁言'); } } }); } //更新是否已读状态 var status = ''; var id = ''; var userId = ''; var loginUid = ''; if(userId == loginUid){ if(status != '' && id != '' && status == 0){ $.ajax({ type: "post", url: contextPath + "/server/dynamic/updateViewStatus", data: "id="+id, dataType: "json", success: function(data){ } }) } } $('#comment_btn').click(function (){ //禁止页面滑动 var pop_mask = document.getElementById("pop_mask"); var pop_div = document.getElementById("pop_div"); //弹出遮罩层及评论区域 pop_mask.style.display = "block"; pop_div.style.display = "block" $("#content").focus(); }); $("#commit_btn").click(function(){ var content = $.trim($("#content").html()); content = dealContent(content); if(!content){ warnMsg("内容不能为空"); return; } var postID = '8291900'; var boardID = '2'; var forumID = '27'; if(postID){ $.ajax({ type: "post", url: contextPath+"/server/reply", data: {postID:postID,content:content,siteID:270,fromTag:1,boardID:boardID,forumID:forumID}, async:true, dataType:"json", success: function(data){ if(data.status == "1"){ window.location.href = contextPath+"/forum-"+boardID+"-"+forumID+"/topic-"+postID+".html"; return; }else if(data.status == "-1" || data.status == '0'){ console.log(data); warnMsg(data.message); }else if(data.status == "-2"){ if(window.confirm('根据国家网络安全的相关规定，您必须绑定手机号码，才能发帖，现在去绑定手机号码？')) { window.location.href = "http://m.chinaacc.com/zhuanti/datafreeDown/bind_tel.shtml?redirect=//m.chinaacc.com/bbs/forum-"+boardID+"-"+forumID+"/topic-"+postID+".html"; } } return false; } }) } }) }); //去掉p标签img的缩进 var pObj= document.getElementsByTagName('p'); $("p").each(function() { if ($(this).children().is('img')) { $(this).css('text-indent',0); } }) // 审核帖子提示进入审核列表 if(uid){ $.ajax ({ type: "post", url: contextPath+"/module/post/getScoreChange.shtm", dataType:"json", async:true, success: function(data){ if (data){ var fromApp = 'false' if(data.scoreChange && fromApp == "false"){ showDownLoadAppGuideForM(); } if(data.post_verify){ warnMsg(data.post_verify); } } } }) } function showDownLoadAppGuideForM() { $.ajax({ url: contextPath + "/server/outInterface/getUserAppLoginInfo", type: "post", data: {uid: uid}, success : function (data){ if (data && !data.data){ $(".appDownLoad-pop-m,.appDownLoad-mask-m").show(); } } }) } $(".appDownLoad-pop-m .close-btn").click(function () { $(".appDownLoad-pop-m,.appDownLoad-mask-m").hide(); }) $(".memberPhoto").error(function(){ $(this).attr("src","//bbs.chinaacc.com/resource/images/avatars/noavatar.gif"); this.onerror = null; }) function enterText() { var text = $("#content").html(); //判断发送按钮是否可点击 if (text == ""){ $('#commit_btn').attr("disabled",true); $('#commit_btn').attr("style","color:rgb(231, 208, 183)"); }else{ $('#commit_btn').attr("disabled",false); $('#commit_btn').attr("style","color:orange"); } } function closePop() { var pop_mask = document.getElementById("pop_mask"); var pop_div = document.getElementById("pop_div"); //关闭页面时清除评论内容 $("#content").html("") //发送按钮置灰、不可点击 $('#commit_btn').attr("disabled",true); $('#commit_btn').attr("style","color:rgb(231, 208, 183)"); pop_mask.style.display = "none"; pop_div.style.display = "none"; } </script> <script type="text/javascript" src="//m.chinaacc.com/bbs/resource/mobile/js/postInfo.js?v=3.3"></script> </body> </html> <style type="text/css"> #pop_mask { position: fixed; top: 0; left: 0; width: 100%; height: 100%; background: #000; opacity: 0.4; filter: alpha(opacity=50); display: none; z-index: 550; } #pop_div { position: fixed; /*top: 70%;*/ bottom: 0; width: 100%; max-height: 80%; background: #fff; display: block; display: none; z-index: 600; } #close{ font-size: 0.6rem; float: right; margin-right: 0.2rem; color: darkgray; } #comment_btn{ width: 5.4rem; height: 0.88rem; line-height: .88rem; padding: 0 0.4rem; background: #f5f5f5; -webkit-border-radius: 100px; border-radius: 100px; vertical-align: top; font-size: .35rem; color: #999; display: block; border: none; } #comment_text{ min-height: 1.92rem; line-height: .64rem; overflow: hidden; overflow-y: auto; word-wrap: break-word; word-break: break-all; font-size: .4rem; color: #666; outline: 0; width: calc(80vw - 0.4rem); /*height: calc(33vh - 1.8rem);*/ margin: 0.5rem; padding: 0.2rem; border-radius: 0.2rem; border: none; background: rgb(243, 243, 243); } #commit_btn{ font-size: 0.4rem; position: absolute; bottom: 0.4rem; left: 85%; border: none; background: none; color: rgb(231, 208, 183); padding: 0.1rem; } </style>
