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1、2013年初级会计职称会计实务《负债》过关练习题一、单项选择题(共10题，合计10分)1某企业为增值税一般纳税人，2010年实际应缴纳税金情况如下：增值税850万元，消费税650万元，耕地占用税80万元，车船税0.5万元，印花税1.5万元，所得税120万元。上述各项税金应记入“应交税费”科目借方的金额是()万元。A．1690.5B．1620.5C．1621.5D．1622全站基槽均为机械开挖，同时为保持一个平整的施工现场，达到文明施工的要求，根据现场情况将所挖出的土、石方只要不是立即回填的，便站外租地存放。Subsequently,theAnhuiArmym
2、ilitarySpecialBranch,inShanghai'sCentralIntelligenceOrganizationandtheCommunistpartyorganizationinWesternZhejiangProvince,sentpartybackbone,respectively,wenttoWuJiangyanopenedtheTomb,Tombofheroicpeople,undertheleadershipoftheCommunistParty,fearnosacrificeandpersevering,goaloftheant
3、i-Japaneserevolutionarystruggle.(A)stationedinTaoyuanarea(Tombof)1,thenewarmyoftheCommunistPartyofChinaundergroundorganizationinSeptember1938,theCPCZhuangShaozhen(ZhuangZhen,Nanxunpeople)bytheDeputyDirectorofthepoliticalDepartmentofthearmyonDengZihui'sdispatch,operatingfromJingCoun
4、ty,AnhuiProvince,theLakereachedtheTomb,itstasksare:lookingforreliableobject,introducethemtothenew,toexpandthenewteam.ZhuangShaozhenKMT-CPCcooperationasanopportunity,afterclassmatesYaoBi(Nanxunpeople,RenZhuxiforcestaffDirector),introducedintotheKuomintanggovernmentpoliticalteam,anda
5、sapoliticalleader.HeusedthisopportunitytoinviteprogressiveyouthHongHaiquanformapoliticalteam,atthispoint,theCountyGovernmenthasjustbeenestablished,localschool,unemployedyoutharemorequicklyabsorbedsheng,zhenze,Miaogang,Nanxun,huzhou,morethan20morethanrequired-Japaneseyouth.Inorderto
6、raisethelevelofpoliticalplayersandtheabilitytowork,ZhuangShaozhenXuTemple,isfortheestablishmentof"youth...PoliticalactivitieswillsoonattracttheattentionoftheKuomintang.IsearlyZhuangShaozhenindicatingHongHaiquantoscoopthefirstelementaryschool,teacher'sidentityasacover,carryoutthepar
7、ty'swork.However,CountyDirectorofeducationcomesintoaction.To2企业出售固定资产应交的营业税，应借记的会计科目是(A．营业税金及附加B．其他业务成本C．营业外支出D．固定资产清理)。全站基槽均为机械开挖，同时为保持一个平整的施工现场，达到文明施工的要求，根据现场情况将所挖出的土、石方只要不是立即回填的，便站外租地存放。Subsequently,theAnhuiArmymilitarySpecialBranch,inShanghai'sCentralIntelligenceOrganizationan
8、dtheCommunistpartyorganiza
