下列关于增值税征税范围的说法，正确的是(　)。 A.股权转让不征收增值税 B.资产重组中涉及到的货物，应征收增值税 C.资产重组中涉及到的不动产、土地使用权，不征收增值税 D.各燃油电厂从政府财政专户取得的发电补贴，不征收增值税 E.由于电梯属于不动产，因此电梯厂销售电梯应该按照9%征收增值税

下列(　)应视同销售征收增值税。

A.企业将资金无偿借给个人使用

B.个人股东王某将资金无偿借给企业使用

C.将购进的月饼分发给本企业职工

D.将自产的白酒作为礼品赠送

E.个人将房屋无偿赠送给他人

债务人或者管理人应当自人民法院裁定债务人重整之日起( )内，同时向人民法院和债权人会议提交重整计划草案。

A.6个月

B.3个月

C.15日

D.45日

丙公司为甲、乙公司的母公司，2019 年1月1日，甲公司以银行存款7 000万元取得乙公司60%有表决权的股份，另以银行存款100万元支付与合并直接相关的中介费用，当日办妥相关股权划转手续后，取得了乙公司的控制权;乙公司在丙公司合并财务报表中的净资产账面价值为9 000万元。不考虑其他因素，甲公司该项长期股权投资在合并日的初始投资成本为( )万元。

A.7 100

B.7 000

C.5 400

D.5 500

甲公司2018年4月1日购得乙公司10%的股份，买价为560万元，发生手续费等必要支出3万元，不具有重大影响，甲公司将其作为其他权益工具投资核算。2018年4月1日甲公司又购入乙公司30%的股份，买价为1800万元，取得该部分股权投资后对乙公司具有重大影响。当日，甲公司原持有的股权投资的账面价值为590万元，公允价值为600万元。不考虑其他因素，则2019年末4月1日该长期股权投资的初始投资成本为( )万元。

A.2400

B.2390

C.2360

D.1800

下列关于静态回收期的计算中，正确的有( )。

A.(P/A，i，n)=原始投资额现值/每年现金净流量

B.静态回收期=原始投资额/每年现金净流量

C.静态回收期=M+第M年的尚未回收额/第(M+1)年的现金净流量

D.静态回收期=M+第M年的尚未回收额的现值/第(M+1)年的现金净流量的现值

某投资项目的内含收益率等于8%，项目的资本成本也等于8%，则下列表述正确的有( )。

A.该项目净现值等于零

B.该项目本身的投资收益率为8%

C.该项目各年现金流入量的现值之和大于其各年现金流出量的现值之和

D.该项目各年现金流入量的现值之和等于其各年现金流出量的现值之和

假设某项目的净现值大于0，营业期各年的未来现金流量都大于0，则下列说法中正确的有( )。

A.现值指数大于1

B.内含收益率大于0

C.内含收益率大于所要求的收益率

D.年金净流量大于0

General Contractor entered into a supply contract with Material Co to buy various construction materials at a total price of RMB 20 million yuan. Under the contract, Material Co would provide the first shipment of construction materials, worth RMB 6 million yuan, within 10 days after the conclusion of the contract and General Contractor would make the first payment in 90 days after receipt of the materials. To secure the payment by General Contractor, Huadong

Holdings Co issued a letter of guarantee to provide a guarantee of RMB 6 million yuan in favour of Materials Co. Five days after the conclusion of the contract, Material Co delivered the first shipment to General Contractor.

Due to a dramatic increase of various costs, General Contractor was unable to settle the debts owed to its suppliers or sub-constructors and was declared bankrupt by its creditors. The court confirmed the application of bankruptcy and designated a bankruptcy administrator. Materials Co did not know about the bankruptcy of General Contractor and did not declare its credit because it was located in another province.

Having known the information about General Contractor’s bankruptcy, Huadong Holdings Co came to declare its credit as a guarantor for the preliminary payment. The bankruptcy administrator held that Huadong Holdings Co was not a qualified creditor as it had not borne its guarantor’s obligation and refused to accept the declaration of credit by Huadong Holdings Co.

Required:

Answer the following questions in accordance with the Enterprise Bankruptcy Law, and give your reasons for your answers:

(a) discuss whether Huadong Holdings Co should be a qualified creditor of the debtor given that it had not borne its guarantor’s obligation;

(b) discuss whether Huadong Holdings Co was entitled to declare its credit if Materials Co came to declare its credit of RMB 6 million yuan against General Contractor.

根据《非居民金融账户涉税信息尽职调查管理办法》的规定，下列各项中属于消极非金融机构的是( )。

A.上市公司及其关联机构

B.仅为了持有非金融机构股权而设立的控股公司

C.上一公历年度末，其股票资产占总资产20%以上的非金融机构

D.上一公历年度内，股息收入占总收入50%以上的非金融机构

自2017年1月1日起，企业可以选择按国(地区)别分别计算(即分国(地区)不分项)，或者不按国(地区)别汇总计算(即不分国(地区)不分项)其来源于境外的应纳税所得额，上述方法一经选择，( )年内不得改变。

A.1

B.3

C.5

D.6