财经法规与会计职业道德 之 要点考点精华总结.pdf

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1、2012Unit11.5k-100k2.&3.4.5.6.”7.108.10%9.20k-200k10.11.12.13.14.415.16.17.18.11201219.620.321.22.23.——24.N——XXX25.3000-526.()327.28.29.90630.31.32.33.34.35.36.20201037.2000-238.22201239./40.2000-23000-541.42.43.5000-1000003000-5000044.45.46.()47.48.49.&&50.&()51.52.()53.33201

2、254.&55.56.()57.58.59.()60.()61.()62.63.64.65.66.67.568.69.70.71.//72.73.44201274.///75.76.77.78.Unit21.//1-31000-1////5000-3100010002.3.///4.2()5.=()26.7.”=()1105520128.1==9.10()10.11.100012.QFII13.14.15.

3、16.517.510218.19.522320.1000-21.22.66201223.24.25.()26.BL27.28.29.30.3

4、1.32.433.<=100034.35.36.37.5%100038.39.40.41.bd42.2643.44./45.77201246.347.48.49.50.51.52.53.54.100055.56.57.Unit31.50002.153.54.5.VAT1806.7.20002000-10000BL2000-11-58.12%8820129.3%(/1.03)10.BL30BL15BL301515BL301511.&50%-51-5112.13.14.15.VAT;16.17.VAT3d5d18.()19.20.TOVAT21.23

5、.VAT24.PRCVAT25.1000026.(12)99201227.28.29.3030.VATVAT31.VAT32.33.34.35.36.37.VAT38.3018039.40.41.42.43.VAT13%7%44.2M1000045.3018012180246.47.1010201248.49.102.550.20%51.52.53.54.IC55.56.57.58.59.60.61.62.VAT63.20364.65.VAT66.67.68.ABCD69.70.71.1111201272.73.74.75.76.77.78.id

6、79.80.81.82.×83.&84.×85.86.VATVAT×87.88.89.90.91.Unit41.2.121220123.()()4.()5./6.7.&8.9.10.10.&11.&12.13.&14.15.=16.=++17.=++18.×1313201219.20.21.or22.23.24.×25.=+26.=++27.28.29.&30.Unit51.2....()3.4./5.6.7.8.141420129.&10.11.12.13.//14.15.CPA16.&&&&17.18.19.20.21.&22.23.24.2

7、5.26.=+27.1515201228.29.30.31.&&32.33.1616